4141 Unemployment Compensation
4141-37-05 Estimate of Wages for Bonding Amount
Effective Date: July 30, 2018
Most Current Prior Effective Date: January 15, 2001

Where less than four quarters of wages were paid, or when wages in one quarter, or several quarters, differ substantially from others because of abnormal factors, as shown on the notice of election and any supplement thereto, the director, using such information as is available, may estimate the amount of the total wages of the reimbursing employer, or group of such employers, for covered employment for a normal four calendar quarter period and may determine the bonding amount based upon such estimate.

Effective: 7/30/2018

Five Year Review (FYR) Dates: 4/24/2018 and 09/01/2021


Date: 07/02/2018

Promulgated Under: 119.03

Statutory Authority: 4141.13

Rule Amplifies: 4141.241(C)

Prior Effective Dates: 01/01/1972, 07/03/1986, 12/30/1991, 01/15/2001