(A)"Retroactive
pay award" means any adjustment in the amount of remuneration paid to an
individual as the result of the resolution of a dispute as to remuneration for
services provided by the individual in his or her base period or benefit year, which
was not considered remuneration for services performed in the determination of
the validity of the individual's application for unemployment benefits or in
determining unemployment compensation amounts due based on his or her weekly
claims for benefits.
(B)In the event
that a retroactive pay award results in the adjustment of remuneration paid to
individuals for services performed during weeks in their base periods or
benefit years, the employers and employees who are parties to the dispute shall
report the terms of such retroactive pay awards to the director no later than
the last day of the first month following the close of the calendar quarter in
which payment pursuant to the retroactive pay award was made.
(C)Retroactive
pay awards may be allocated under the terms of the award or by agreement of the
parties to the dispute to weeks in the base period or benefit year of
individuals whose remuneration is to be adjusted pursuant to the award. If no
allocation to weeks is provided by the provisions of such award or by agreement
of the parties, the director will allocate the total adjustment provided by the
award equally among the weeks during the period for which the dispute with
respect to remuneration was at issue.
(D)No employer
shall deduct from a back pay award any benefits or reimbursements made under
Chapter 4141. of the Revised Code when such back pay award payments are made
for the weeks compensated by the payment of unemployment compensation.
Contributory employers shall notify the director of the payment of the back pay
award, setting forth the weeks covered by the back pay award, and the director
shall credit such contributory employer’s account for any offset to which it
may be entitled. Pursuant to division (D) of section 4141.24 of the Revised
Code, reimbursing employers are not entitled to an offset.
Five Year Review (FYR) Dates: 7/26/2023 and 07/26/2028
Certification: CERTIFIED ELECTRONICALLY
Date: 07/26/2023
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.01, 4141.28, 4141.29
Prior Effective Dates: 12/30/1991, 01/15/2001, 04/01/2012,
05/31/2018