4141 Unemployment Compensation
4141-23-02 Records to be Kept Five Years
Effective Date: November 12, 2018
Most Current Prior Effective Date: December 30, 1991

Records established as required by rule 4141-23-01 of the Administrative Code shall 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.

Effective: 11/12/2018

Five Year Review (FYR) Dates: 8/21/2018 and 09/01/2023


Date: 10/26/2018

Promulgated Under: 119.03

Statutory Authority: 4141.14, 4141.13(A)

Rule Amplifies: 4141.13(G), 4141.18

Prior Effective Dates: 01/01/1972, 07/03/1986, 12/30/1991