For the purposes of division (E) of section 4141.23 of the
Revised Code, a reduction in the amount of interest, forfeiture, and fines
required to be paid under Chapter 4141. of the Revised Code will be deemed to
be in the best interest of the unemployment compensation fund when:
(A)In the
judgment of the director, the reduction would increase the amount of
contributions, surcharge, or payments in lieu of contributions collected;
(B)Would better
enable the employer to thereafter comply with its obligations under Chapter
4141. of the Revised Code; and
(C)The employer
tenders payment, within the time and in the manner prescribed by the director,
of all contributions, surcharge, or payments in lieu of contributions,
forfeiture, and/or interest required to be paid.
Five Year Review (FYR) Dates: 1/13/2023 and 01/13/2028
Certification: CERTIFIED ELECTRONICALLY
Date: 01/13/2023
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.23
Prior Effective Dates: 01/15/2001, 04/01/2012, 12/28/2017