Ohio Admin. Code 4141-11-01 - Quarterly reports and due date
(A) When a contributory employer first
becomes subject to the provisions of Chapter 4141. of the Revised Code, it
shall file all quarterly contribution and wage reports required by section
4141.20 of the Revised Code
until written permission is granted by the director to discontinue such filing.
The quarterly contribution and wage reports must be filed by using the
electronic transmission methods prescribed by the director. Quarterly
contribution and wage reports are due no later than the last day of the month
following the close of the calendar quarter for which the reports are being
filed. Quarterly contribution and wage reports are delinquent and subject to
forfeitures if not filed on or before the due date as defined in rule
4141-19-01 of the Administrative
Code.
(B) When an employer liable
for payments in lieu of contributions first becomes subject to the provisions
of Chapter 4141. of the Revised Code, it shall file all quarterly payroll and
wage reports required by section
4141.20 of the Revised Code
until written permission is granted by the director to discontinue such filing.
The quarterly payroll and wage reports must be filed by using the electronic
transmission methods prescribed by the director. Quarterly payroll and wage
reports are due no later than the last day of the month following the close of
the calendar quarter for which the reports are being filed. Quarterly payroll
and wage reports are delinquent and subject to forfeitures if not filed on or
before the due date.
(C) The
director has the discretion to accept quarterly contribution and wage reports
and/or quarterly payroll and wage reports filed by any other methods of
reporting. However, the director may return to an employer any such reports
filed by other than the prescribed electronic transmission methods, and any
such returned reports are considered as having not been filed, and subject to
forfeitures if not filed by using the electronic transmission methods
prescribed by the director.
(D)
Each employer is to make such reports at such times as
the department may necessitate and is to comply with the instructions issued by
the department pertaining to the preparation and return of such
report.
(E)
Any employer selected by the United States bureau of
labor statistics is to complete the semiannual occupational employment and wage
statistics (OEWS) survey. Selected employers are to timely submit responses to
the bureau of labor statistics or the Ohio bureau of labor market information
by using one of the multiple options provided.
Notes
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.20, 4141.23, and 4141.241
Prior Effective Dates: 07/03/1986, 12/30/1991, 03/26/1999, 01/15/2001, 01/26/2002, 02/22/2004, 01/25/2010, 04/10/2016, 01/01/2018, 10/21/2022
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
(A) When a contributory employer first becomes subject to the provisions of Chapter 4141. of the Revised Code, it shall file all quarterly contribution and wage reports required by section 4141.20 of the Revised Code until written permission is granted by the director to discontinue such filing. The quarterly contribution and wage reports must be filed by using the electronic transmission methods prescribed by the director. Quarterly contribution and wage reports are due no later than the last day of the month following the close of the calendar quarter for which the reports are being filed. Quarterly contribution and wage reports are delinquent and subject to forfeitures if not filed on or before the due date as defined in rule 4141-19-01 of the Administrative Code.
(B) When an employer liable for payments in lieu of contributions first becomes subject to the provisions of Chapter 4141. of the Revised Code, it shall file all quarterly payroll and wage reports required by section 4141.20 of the Revised Code until written permission is granted by the director to discontinue such filing. The quarterly payroll and wage reports must be filed by using the electronic transmission methods prescribed by the director. Quarterly payroll and wage reports are due no later than the last day of the month following the close of the calendar quarter for which the reports are being filed. Quarterly payroll and wage reports are delinquent and subject to forfeitures if not filed on or before the due date.
(C) The director has the discretion to accept quarterly contribution and wage reports and/or quarterly payroll and wage reports filed by any other methods of reporting. However, the director may return to an employer any such reports filed by other than the prescribed electronic transmission methods, and any such returned reports are considered as having not been filed, and subject to forfeitures if not filed by using the electronic transmission methods prescribed by the director.
(D) Each employer is to make such reports at such times as the department may necessitate and is to comply with the instructions issued by the department pertaining to the preparation and return of such report.
(E) Any employer selected by the United States bureau of labor statistics is to complete the semiannual occupational employment and wage statistics (OEWS) survey. Selected employers are to timely submit responses to the bureau of labor statistics or the Ohio bureau of labor market information by using one of the multiple options provided.
Notes
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.20, 4141.23, and 4141.241
Prior Effective Dates: 07/03/1986, 12/30/1991, 03/26/1999, 01/15/2001, 01/26/2002, 02/22/2004, 01/25/2010, 04/10/2016, 01/01/2018, 10/21/2022