(A)Every employer, including institutions of higher education and educational institutions, are to submit quarterly reports of wages and a total number of weeks for each employee. The total number of weeks that are to be reported for each employee are to be equal the number of calendar weeks within the quarter in which the employee performed services, plus the number of calendar weeks within the quarter in which no services were performed but to which remuneration, as defined in rule 4141-9-04 of the Administration Code, was allocated.

(B)The number of weeks reported will not exceed the number of calendar weeks in the quarter.

Replaces: 4141-9-06, 4141-9-07

Effective: 8/6/2023

Five Year Review (FYR) Dates: 08/06/2028

Certification: CERTIFIED ELECTRONICALLY

Date: 07/27/2023

Promulgated Under: 119.03

Statutory Authority: 4141.13, 4141.14

Rule Amplifies: 4141.01, 4141.29, 4141.20 Prior Effective Dates: 07/03/1986, 06/18/1987, 06/19/1987, 05/17/2007, 11/12/2018