For purposes of all wage, contribution
and quarterly payroll reports that are to be filed with the director pursuant
to Chapter 4141. of the Revised Code and for purposes of contribution payments,
wages are to be reported for the calendar quarter in which any payday occurs. A
payday occurs when the payment is credited to or set apart for the employee and
is available to such employee on demand.
(A)Contributions are to be paid on the
wages defined in division (G) of section 4141.01 of the Revised Code, whenever
liability in this or any other state has been established, and is not to be
prorated over the entire calendar year or any part thereof. The limit on
taxable wages set forth in division (G) of section 4141.01 of the Revised Code
applies only to the remuneration paid by each employer to each individual. The
limit is an exemption earned by each contributory employer, and the
individual's other such employers cannot share in the exemption. In case it is
determined that there has been a successorship within the calendar year, the
wages of any employee upon which the predecessor has paid contributions are to
be included in computing the taxable wages.
(B)Remuneration includes, but is not
limited to, payment on the basis of piecework, or a percentage of profits, and
it may be paid hourly, daily, weekly, monthly, annually, or based on any other
measurement of time.
(1)Remuneration may be paid in cash and may
be denominated by terms such as vacation pay or allowance, separation pay,
holiday pay, paid absence allowance, downtime paid absence allowance, or short
workweek pay. Remuneration may also be paid in items other than cash, such as
goods, food, lodging, and clothing. The value of meals furnished to an employee
are not to be deemed remuneration if:
(a)The meals are furnished on the business
premises of the employer, and
(b)The meals are furnished for the
convenience of the employer.
(2)The value of lodging furnished to an employee
is not to be deemed remuneration if:
(a)The lodging is furnished on the business
premises of the employer,
(b)The lodging is furnished for the
convenience of the employer, and
(c)The employee is to accept such lodging
as a condition of the employment.
If the meals and/or lodging are furnished
for a substantial noncompensatory business reason, they will be deemed
furnished for the convenience of the employer, even though they are also
furnished for a compensatory reason.
(C)Facilities or privileges (such as
entertainment, medical services, or so-called courtesy discounts on purchases)
furnished or offered by an employer to its employees generally are not
considered as remuneration if they are of relatively small value and are
offered or furnished by the employer merely as a means of promoting the health,
goodwill, contentment, or efficiency of its employees. Parking facilities at
the place of employment, furnished by the employer, are not considered to be
remuneration. The valuation of meals and lodging is provided pursuant to
paragraph (D) of this rule.
Remuneration in the form of holiday pay
is subject to reduction from benefits otherwise payable and subject to the
twenty per cent exclusion provided under division (C) of section 4141.30 of the
Revised Code.
(D)Valuation of meals and lodging
(1)When the cash value of meals and/or
lodging furnished an employee is fixed under the terms of a bona fide written
agreement between the employer and the employee, the amount so agreed upon is
to be deemed the cash value of such meals and/or lodging.
(2)In the absence of a bona fide written
agreement between an employer and an employee fixing the cash value of meals
and/or lodging furnished, remuneration in the form of meals and lodging is to
be on the following basis:
(a)Breakfast, seven dollars.
(b)Lunch, eight dollars.
(c)Dinner, fifteen dollars.
(d)Lodging per day, sixty dollars.
(3)This rule is not applicable to an
individual performing services as a domestic or agricultural worker. An
employer's liability for these workers is determined solely on cash
remuneration.
(4)The value of meals and lodging that are
not considered to be remuneration is provided in paragraph (B) of this rule.
(E)Amounts paid by an employer as
allowances or reimbursements for traveling in the course of the employer's
trade or business are to be considered remuneration if such amounts exceed
costs actually incurred by the individual. Travel expenses are to be detailed
in current documentation maintained by the employer and employees and such
documentation is to be available for inspection by the director as a basis upon
which to exclude from or include amounts paid as remuneration.
The fair market value of automobiles and
other vehicles provided by an employer when used for personal use by an
employee is to be considered remuneration. The "fair market value" is
the amount that an individual would have to pay in an arm's-length transaction
to acquire the use of the particular vehicle in the area in which the vehicle
is purchased or leased.
Replaces: 4141-9-01, 4141-9-02, 4141-9-04, 4141-9-05, 4141-9-09,
4141-9-12
Effective: 5/1/2023
Five Year Review (FYR) Dates: 05/01/2028
Certification: CERTIFIED ELECTRONICALLY
Date: 04/21/2023
Promulgated Under: 119.03
Statutory Authority: 4141.13, 4141.14, 4141.41
Rule Amplifies: 4141.01, 4141.13, 4141.241, 4141.23, 4141.20,
4141.30
Prior Effective Dates: 01/01/1972, 07/03/1986, 06/19/1987,
05/17/2007, 11/12/2018