An employer or employee seeking approval for a private
supplemental unemployment benefit plan must submit the following information to
the director:
(A)A copy of the
plan or description of the arrangement under which supplemental unemployment
benefits will be paid; and
(B)A citation to
legal authority under which plan payments do not constitute wages for the
purpose of federal unemployment tax.
Five Year Review (FYR) Dates: 5/14/2020 and 05/14/2025
Certification: CERTIFIED ELECTRONICALLY
Date: 05/14/2020
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.36
Prior Effective Dates: 12/30/1991, 06/03/1996, 01/15/2001,
01/26/2002, 05/17/2007, 07/01/2015