(A)Every employer shall submit quarterly reports of wages and weeks. The total number of weeks that must be reported for each employee must 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 was allocated.

(B)The number of weeks reported shall not exceed the number of calendar weeks in the quarter.

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: 4141.20

Prior Effective Dates: 07/03/1986, 06/18/1987, 05/17/2007