(A)Every employer, including institutions
of higher education and educational institutions, are to submit quarterly
reports of wages and a total number of weeks for each employee. The total
number of weeks that are to be reported for each employee are to be equal the
number of calendar weeks within the quarter in which the employee performed
services, plus the number of calendar weeks within the quarter in which no
services were performed but to which remuneration, as defined in rule 4141-9-04
of the Administration Code, was allocated.
(B)The number of weeks reported will not
exceed the number of calendar weeks in the quarter.
Replaces: 4141-9-06, 4141-9-07
Effective: 8/6/2023
Five Year Review (FYR) Dates: 08/06/2028
Certification: CERTIFIED ELECTRONICALLY
Date: 07/27/2023
Promulgated Under: 119.03
Statutory Authority: 4141.13, 4141.14
Rule Amplifies: 4141.01, 4141.29, 4141.20 Prior Effective Dates:
07/03/1986, 06/18/1987, 06/19/1987, 05/17/2007, 11/12/2018