4141 Unemployment Compensation
4141-36-01 Supplemental Unemployment Benefit Plans
Effective Date: July 1, 2015 (No Change)

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