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.
Five Year Review (FYR) Dates: 7/12/2021 and 07/12/2026
Certification: CERTIFIED ELECTRONICALLY
Date: 07/12/2021
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, 07/30/2018