Each employer shall report and make required payments as
provided by Chapter 4141. of the Revised Code with respect to its account as
maintained by the director. One legal entity may not report or make payments
for another legal entity by what may be known as a common paymaster arrangement
or by some other similar arrangement.
Certification: CERTIFIED ELECTRONICALLY
Date: 04/21/2020
Promulgated Under: 119.03
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.24(A), 4141.24(I)
Prior Effective Dates: 05/01/1993, 01/15/2001, 10/29/2003,
06/01/2015