Any contributory employer, having an active account and wishing to make a voluntary payment of contributions under division (B) of section 4141.24 of the Revised Code, shall notify the director by submitting a letter, or the voluntary payment coupon that is included with the employer's annual contribution rate determination, along with its remittance, identifying the remittance as a voluntary contribution, and specifying the account to which it shall be credited.

Effective: 5/31/2018

Five Year Review (FYR) Dates: 3/14/2018 and 05/31/2023

Certification: CERTIFIED ELECTRONICALLY

Date: 05/21/2018

Promulgated Under: 119.03

Statutory Authority: 4141.13

Rule Amplifies: 4141.24(B), 4141.241(B)(1)(c)

Prior Effective Dates: 01/01/1972,07/03/1986, 12/30/1991,01/15/2001, 04/01/2012