For the purposes of rules in agency 4141 of the Administrative
Code, unless the context of a particular rule clearly requires a contrary meaning,
the term "contributory employer" shall mean an employer liable for
the payment of contributions. The term "reimbursing employer" shall
mean a public entity or Indian Tribe as defined in division (A) of section
4141.242 of the Revised Code, or a nonprofit organization that has elected to
make payments in lieu of contributions under section 4141.241 of the Revised
Code. When the term "employer" is used it means the rule is
applicable to either a contributory or a reimbursing employer.
Effective: 11/12/2018
Five Year Review (FYR) Dates: 8/21/2018 and 03/31/2022
Certification: CERTIFIED ELECTRONICALLY
Date: 10/26/2018
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.01, 4141.242, 4141.241
Prior Effective Dates: 01/01/1974, 07/03/1986, 05/17/2007,
03/25/2013