For purposes of all wage, contribution
and quarterly payroll reports that are to be filed with the director pursuant
to Chapter 4141. of the Revised Code and for purposes of contribution payments,
wages are to be reported for the calendar quarter in which any payday occurs. A
payday occurs when the payment is credited to or set apart for the employee and
is available to such employee on demand.
(A)
Contributions are
to be paid on the wages defined in division (G) of section
4141.01 of the Revised Code,
whenever liability in this or any other state has been established, and is not
to be prorated over the entire calendar year or any part thereof. The limit on
taxable wages set forth in division (G) of section
4141.01 of the Revised Code
applies only to the remuneration paid by each employer to each individual. The
limit is an exemption earned by each contributory employer, and the
individual's other such employers cannot share in the exemption. In case it is
determined that there has been a successorship within the calendar year, the
wages of any employee upon which the predecessor has paid contributions are to
be included in computing the taxable wages.
(B)
Remuneration
includes, but is not limited to, payment on the basis of piecework, or a
percentage of profits, and it may be paid hourly, daily, weekly, monthly,
annually, or based on any other measurement of time.
(1)
Remuneration may
be paid in cash and may be denominated by terms such as vacation pay or
allowance, separation pay, holiday pay, paid absence allowance, downtime paid
absence allowance, or short workweek pay. Remuneration may also be paid in
items other than cash, such as goods, food, lodging, and clothing. The value of
meals furnished to an employee are not to be deemed remuneration if:
(a)
The meals are
furnished on the business premises of the employer, and
(b)
The meals are
furnished for the convenience of the employer.
(2)
The value of
lodging furnished to an employee is not to be deemed remuneration if:
(a)
The lodging is
furnished on the business premises of the employer,
(b)
The lodging is
furnished for the convenience of the employer, and
(c)
The employee is
to accept such lodging as a condition of the employment.
If the meals and/or lodging are
furnished for a substantial noncompensatory business reason, they will be
deemed furnished for the convenience of the employer, even though they are also
furnished for a compensatory reason.
(C)
Facilities or privileges (such as entertainment, medical
services, or so-called courtesy discounts on purchases) furnished or offered by
an employer to its employees generally are not considered as remuneration if
they are of relatively small value and are offered or furnished by the employer
merely as a means of promoting the health, goodwill, contentment, or efficiency
of its employees. Parking facilities at the place of employment, furnished by
the employer, are not considered to be remuneration. The valuation of meals and
lodging is provided pursuant to paragraph (D) of this rule.
Remuneration in the form of holiday pay
is subject to reduction from benefits otherwise payable and subject to the
twenty per cent exclusion provided under division (C) of section
4141.30 of the Revised
Code.
(D)
Valuation of meals and lodging
(1)
When the cash
value of meals and/or lodging furnished an employee is fixed under the terms of
a bona fide written agreement between the employer and the employee, the amount
so agreed upon is to be deemed the cash value of such meals and/or
lodging.
(2)
In the absence of a bona fide written agreement between
an employer and an employee fixing the cash value of meals and/or lodging
furnished, remuneration in the form of meals and lodging is to be on the
following basis:
(a)
Breakfast, seven dollars.
(b)
Lunch, eight
dollars.
(c)
Dinner, fifteen dollars.
(d)
Lodging per day,
sixty dollars.
(3)
This rule is not applicable to an individual performing
services as a domestic or agricultural worker. An employer's liability for
these workers is determined solely on cash remuneration.
(4)
The value of
meals and lodging that are not considered to be remuneration is provided in
paragraph (B) of this rule.
(E)
Amounts paid by
an employer as allowances or reimbursements for traveling in the course of the
employer's trade or business are to be considered remuneration if such amounts
exceed costs actually incurred by the individual. Travel expenses are to be
detailed in current documentation maintained by the employer and employees and
such documentation is to be available for inspection by the director as a basis
upon which to exclude from or include amounts paid as remuneration.
The fair market value of automobiles
and other vehicles provided by an employer when used for personal use by an
employee is to be considered remuneration. The "fair market value" is the
amount that an individual would have to pay in an arm's-length transaction to
acquire the use of the particular vehicle in the area in which the vehicle is
purchased or leased.
Replaces: 4141-9-01, 4141-9-02, 4141-9-04, 4141-9-05,
4141-9-09, 4141-9-12
Notes
Ohio Admin. Code 4141-9-01
Effective:
5/1/2023
Five Year Review (FYR) Dates:
05/01/2028
Promulgated
Under: 119.03
Statutory
Authority: 4141.13,
4141.14,
4141.41
Rule
Amplifies: 4141.01,
4141.13,
4141.241,
4141.23,
4141.20,
4141.30
Prior
Effective Dates: 01/01/1972, 07/03/1986, 06/19/1987, 05/17/2007,
11/12/2018