(A)True and accurate
permanent employment and payroll records shall be maintained by every employer
who has in its employ one or more individuals. Such records shall show, with
reference to each and every individual in employment, the following:
(1)Name and
address;
(2)Social security
account number;
(3)The amount of
gross earnings for each pay period before deductions for any purpose;
(4)The date of
payment and the amount of wages paid with respect to each separate pay period;
(5)The date or
dates on which services were performed for such employer; also, the dates hired
or rehired or returned to work after temporary layoff, as well as the date on
which services were terminated and the cause of such termination;
(6)The time lost
due to being unavailable for work;
(7)The character
of the services performed by the individual;
(8)A division
between covered and excluded employment, when both such services appear in the
same pay period; and
(9)The cash value
of any remuneration in lieu of or in addition to cash wages.
(B)On request by
the director, every employer, organization or association shall make available
those records necessary for the director to perform audits. Such records shall
include, but are not limited to: general ledgers; charts of accounts; federal
income tax returns; social security reports (form 941); federal unemployment
tax act reports (form 940); other reports to the United States internal revenue
service (forms W-2, and W-3, 1096 and 1099); individual earnings records;
payroll summaries; contribution and wage reports made to the department;
workers' compensation reports; city and state payroll reports; check registers;
trial balances; balance sheets; income statements; master vendor lists;
canceled checks; bank statements; and combined cash journals.
(C)Payroll and
employment records shall be made available by the employer for audit upon the
request of the director. Records may be submitted by mail, through an in-person
interview or electronically. Audits may take place at the employer's place of
business, at the office of its duly authorized representative within the state
of Ohio, or at any other location deemed appropriate by the director. Audits
shall be held during regular daytime business hours.
(D)On
discontinuance of the business or any part thereof, the employer shall notify
the director as to where the records are to be kept and make such records
available for audit in the state of Ohio.
(E)Such permanent
employment and payroll records shall be kept and maintained so as to establish
clearly the correctness of all reports which the employer is required to file
with the director and, in addition, shall contain memoranda to establish the
extent to which such employers are liable for contributions or payments in lieu
of contributions.
(F)Records established as outlined in rule
4141-23-01 of the Administrative Code are to be preserved and maintained for a
period of not less than five years after the calendar year in which the remuneration
with respect to such worker was paid.
Replaces: 4141-23-02
Effective: 11/16/2023
Five Year Review (FYR) Dates: 8/29/2023 and 11/16/2028
Certification: CERTIFIED ELECTRONICALLY
Date: 11/06/2023
Promulgated Under: 119.03
Statutory Authority: 4141.13, 4141.13(A), 4141.14
Rule Amplifies: 4141.13, 4141.18
Prior Effective Dates: 01/01/1972, 07/03/1986, 12/30/1991,
01/15/2001, 02/22/2004, 01/25/2010, 04/10/2016, 11/12/2018