4141 Unemployment Compensation
4141-36-01 Supplemental Unemployment Benefit Plans
Effective Date: July 1, 2015

An employer or employee seeking approval for a private supplemental unemployment benefit plan must submit the following information to the director:

(A)A copy of the plan or description of the arrangement under which supplemental unemployment benefits will be paid; and

(B)A citation to legal authority under which plan payments do not constitute wages for the purpose of federal unemployment tax.

Effective: 7/1/2015

Five Year Review (FYR) Dates: 03/23/2015 and 07/01/2020

Promulgated Under: 119.03

Statutory Authority: 4141.13

Rule Amplifies: 4141.36

Prior Effective Dates: 12/30/91, 6/3/96, 1/15/01, 1/26/02, 5/17/07