For the purposes of rules in agency 4141 of the Administrative
Code, unless the context of a particular rule clearly requires a contrary
meaning, the term "contributory employer" shall mean an employer
liable for the payment of contributions. The term "reimbursing
employer" shall mean a public entity or Indian Tribe as defined in
division (A) of section 4141.242 of the Revised Code, or a nonprofit
organization that has elected to make payments in lieu of contributions under
section 4141.241 of the Revised Code. When the term "employer" is
used it means the rule is applicable to either a contributory or a reimbursing
employer.
Five Year Review (FYR) Dates:
2/17/2022 and 02/17/2027
Certification: CERTIFIED
ELECTRONICALLY
Date: 02/17/2022
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.01, 4141.242,
4141.241
Prior Effective Dates: 01/01/1974,
07/03/1986, 05/17/2007, 03/25/2013, 11/12/2018