4141 Unemployment Compensation
4141-9-01 Wages Reported and Paid
Effective Date: November 12, 2018
Most Current Prior Effective Date: May 17, 2007

For purposes of all wage, contribution and quarterly payroll reports required to be filed with the director pursuant to Chapter 4141. of the Revised Code and for purposes of contribution payments, wages shall 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.

Effective: 11/12/2018

Five Year Review (FYR) Dates: 8/21/2018 and 03/31/2023


Date: 10/26/2018

Promulgated Under: 119.03

Statutory Authority: 4141.13, 4141.41

Rule Amplifies: 4141.13, 4141.241, 4141.23, 4141.20

Prior Effective Dates: 01/01/1972, 07/03/1986, 06/19/1987, 05/17/2007