Where less than four quarters of wages were paid, or when wages in one quarter, or several quarters, differ substantially from others because of abnormal factors, as shown on the notice of election and any supplement thereto, the director, using such information as is available, may estimate the amount of the total wages of the reimbursing employer, or group of such employers, for covered employment for a normal four calendar quarter period and may determine the bonding amount based upon such estimate.

Five Year Review (FYR) Dates: 7/12/2021 and 07/12/2026

Certification: CERTIFIED ELECTRONICALLY

Date: 07/12/2021

Promulgated Under: 119.03

Statutory Authority: 4141.13

Rule Amplifies: 4141.241(C)

Prior Effective Dates: 01/01/1972, 07/03/1986, 12/30/1991, 01/15/2001, 07/30/2018