(A)When a
contributory employer first becomes subject to the provisions of Chapter 4141.
of the Revised Code, it shall file all quarterly contribution and wage reports
required by section 4141.20 of the Revised Code until written permission is
granted by the director to discontinue such filing. The quarterly contribution
and wage reports must be filed by using the electronic transmission methods
prescribed by the director. Quarterly contribution and wage reports are due no
later than the last day of the month following the close of the calendar
quarter for which the reports are being filed. Quarterly contribution and wage
reports are delinquent and subject to forfeitures if not filed on or before the
due date as defined in rule 4141-19-01 of the Administrative Code.
(B)When an
employer liable for payments in lieu of contributions first becomes subject to
the provisions of Chapter 4141. of the Revised Code, it shall file all
quarterly payroll and wage reports required by section 4141.20 of the Revised
Code until written permission is granted by the director to discontinue such
filing. The quarterly payroll and wage reports must be filed by using the
electronic transmission methods prescribed by the director. Quarterly payroll
and wage reports are due no later than the last day of the month following the
close of the calendar quarter for which the reports are being filed. Quarterly
payroll and wage reports are delinquent and subject to forfeitures if not filed
on or before the due date.
(C)The director
has the discretion to accept quarterly contribution and wage reports and/or
quarterly payroll and wage reports filed by any other methods of reporting.
However, the director may return to an employer any such reports filed by other
than the prescribed electronic transmission methods, and any such returned
reports are considered as having not been filed, and subject to forfeitures if
not filed by using the electronic transmission methods prescribed by the
director.
(D)Each employer is to make such reports
at such times as the department may necessitate and is to comply with the
instructions issued by the department pertaining to the preparation and return
of such report.
(E)Any employer selected by the United
States bureau of labor statistics is to complete the semiannual occupational
employment and wage statistics (OEWS) survey. Selected employers are to timely
submit responses to the bureau of labor statistics or the Ohio bureau of labor
market information by using one of the multiple options provided.
Effective: 5/9/2024
Five Year Review (FYR) Dates: 2/1/2026
Certification: CERTIFIED ELECTRONICALLY
Date: 04/29/2024
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.20, 4141.23, and 4141.241
Prior Effective Dates: 07/03/1986, 12/30/1991, 03/26/1999,
01/15/2001, 01/26/2002, 02/22/2004, 01/25/2010, 04/10/2016,
01/01/2018, 10/21/2022