Institutions of higher education and educational institutions shall, in submitting the quarterly report of wages, report for each employee a number of weeks that includes the number of calendar weeks within the quarter in which services were performed, 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 Administrative Code, other than wages, was allocated.

The number of weeks reported for each employee on each quarterly report of wages shall not exceed the number of calendar weeks within the calendar quarter.

Effective: 11/12/2018

Five Year Review (FYR) Dates: 8/21/2018 and 03/31/2023

Certification: CERTIFIED ELECTRONICALLY

Date: 10/26/2018

Promulgated Under: 119.03

Statutory Authority: 4141.13, 4141.14

Rule Amplifies: 4141.01, 4141.29, 4141.20

Prior Effective Dates: 07/03/1986, 06/19/1987, 05/17/2007