Contributions shall 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 shall not 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 shall be included in computing the taxable wages.
Effective: 11/12/2018
Five Year Review (FYR) Dates: 8/21/2018 and 03/31/2023
Certification: CERTIFIED ELECTRONICALLY
Date: 10/26/2018
Promulgated Under: 119.03
Statutory Authority: 4141.13, 4141.14
Rule Amplifies: 4141.01, 4141.13
Prior Effective Dates: 01/01/1972, 07/03/1986, 05/17/2007