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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 4141-11-13 | Prohibition against common paymaster reporting.


Each employer shall report and make required payments as provided by Chapter 4141. of the Revised Code with respect to its account as maintained by the director. One legal entity may not report or make payments for another legal entity by what may be known as a common paymaster arrangement or by some other similar arrangement.

Supplemental Information

Authorized By: 4141.13(A)
Amplifies: 4141.24(A), 4141.24(I)
Five Year Review Date: 4/21/2025
Prior Effective Dates: 5/1/1993, 1/15/2001, 10/29/2003