Institutions of higher education and educational institutions
shall, in submitting the quarterly report of wages, report for each employee a
number of weeks that includes the number of calendar weeks within the quarter
in which services were performed, 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 Administrative Code, other than wages, was
allocated.
The number of weeks reported for each employee on each quarterly
report of wages shall not exceed the number of calendar weeks within the
calendar 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: 4141.01, 4141.29, 4141.20
Prior Effective Dates: 07/03/1986, 06/19/1987, 05/17/2007