(A)No request for
refund of contributions, payment in lieu of contributions, surcharge, interest,
or forfeiture based on an allegation that payments were made with respect to
excluded employment shall be approved if such employment was included in the
base period of an individual who filed a valid application for unemployment compensationinsurance
benefits.
(B)Contributions,
payment in lieu of contributions, surcharge, interest and forfeiture paid by an
employer that is determined not to have been subject to Chapter 4141. of the
Revised Code shall be refunded to the employer upon request for refund, except
that such refund shall be reduced by the amount of unemployment compensationinsurance
benefits, if any, paid based on the employment determined to have been
excluded.
Effective: 7/26/2020
Five Year Review (FYR) Dates: 5/11/2020 and 07/26/2025
Certification: CERTIFIED ELECTRONICALLY
Date: 07/16/2020
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.30
Prior Effective Dates: 01/01/1952, 07/03/1986, 12/30/1991,
01/01/2006, 07/01/2015