Effective: September 15, 2014
Latest Legislation: House Bill 483 - 130th General Assembly
(A) Every employer, including those not otherwise subject to this chapter, shall furnish the director of job and family services upon request all information required by the director to carry out the requirements of this chapter. Every employer receiving from the director any blank with direction to fill it out shall cause it to be properly filled out, in the manner prescribed by the director, so as to answer fully and correctly all questions therein propounded, and shall furnish all the information therein sought, or, if unable to do so, that employer shall give the director in writing good and sufficient reason for such failure.
The director may require that such information be verified under oath and returned to the director within the period fixed by the director or by law. The director or any person employed by the director for that purpose may examine under oath any such employer, or the officer, agent, or employee of that employer, for the purpose of ascertaining any information that the employer is required by this chapter to furnish to the director.
(B) Every contributory employer shall file a quarterly contribution and wage report. The quarterly report shall be filed not later than the last day of the first month following the close of the calendar quarter for which the quarterly report is being filed. The employer shall enter on the quarterly report the total and taxable remuneration paid to all employees during the quarter, the name and social security number of each individual employed during the calendar quarter, the total remuneration paid the individual, the number of weeks during the quarter for which the individual was paid remuneration, and any other information as required by section 1137 of the "Social Security Act."
In case of failure to properly file the quarterly contribution and wage report containing all the required contribution and wage information within the time prescribed by this section, the director shall assess a forfeiture amounting to twenty-five one-hundredths of one per cent of the total remuneration reported by the employer, provided such forfeiture shall not be less than fifty nor more than one thousand dollars.
(C) Every employer liable for payments in lieu of contributions shall file a quarterly payroll and wage report. The quarterly report shall be filed not later than the last day of the first month following the close of the calendar quarter for which the quarterly report is being filed. The employer shall enter on the quarterly report the total remuneration paid to all employees during the quarter, the total wages that would have been taxable had the employer been subject to contributions, the name and social security number of each individual employed during the calendar quarter, the total remuneration paid the individual, the number of weeks during the quarter for which the individual was paid remuneration, and any other information as required by section 1137 of the "Social Security Act."
In case of failure to properly file the quarterly payroll and wage report containing all the required payroll and wage information within the time prescribed by this section, the director shall assess a forfeiture amounting to twenty-five one-hundredths of one per cent of the total remuneration reported by the employer, provided such forfeiture shall not be less than fifty nor more than one thousand dollars.
(D) The director may waive a forfeiture assessed under division (B) or (C) of this section if the employer provides to the director, within four years after the date the forfeiture was assessed, a written statement showing good cause for failure to properly file the required information.
(E) The director shall furnish the form or forms on which quarterly reports required under this section are to be submitted, or the employer may use other methods of reporting, including electronic information transmission methods, as approved by the director.
(F) All forfeitures required by this section shall be paid into the unemployment compensation special administrative fund as provided in section 4141.11 of the Revised Code.
Structure Ohio Revised Code
Chapter 4141 | Unemployment Compensation
Section 4141.01 | Unemployment Compensation Definitions.
Section 4141.031 | Appointment of Agricultural Ombudsperson.
Section 4141.04 | Free Employment Services.
Section 4141.042 | Promoting Employment Competencies and Upward Mobility of Women.
Section 4141.046 | Prohibition Against Accepting Compensation for Securing Employment.
Section 4141.06 | Unemployment Compensation Review Commission.
Section 4141.07 | Non-Lawyer Representatives - Commission or Representative Fees Prohibited.
Section 4141.08 | Unemployment Compensation Advisory Council.
Section 4141.10 | Unemployment Compensation Administration Fund.
Section 4141.11 | Unemployment Compensation Special Administrative Fund.
Section 4141.12 | Unemployment Compensation Modernization and Improvement Council.
Section 4141.13 | Director of Job and Family Services - Additional Duties.
Section 4141.131 | Sale of Real Property.
Section 4141.162 | Establishing Income and Eligibility Verification System.
Section 4141.17 | Oaths, Depositions, and Subpoenas.
Section 4141.18 | Employer Shall Keep Employment Record.
Section 4141.20 | Employers to Furnish Information to Director - Quarterly Reports - Forfeiture.
Section 4141.22 | Divulging Information.
Section 4141.23 | Employer Contributions - Payments in Lieu of Contributions.
Section 4141.231 | Satisfying Employer's Deficiency.
Section 4141.24 | Employer Accounts.
Section 4141.241 | Nonprofit Organizations as Employers.
Section 4141.242 | Public Entities as Employers.
Section 4141.25 | Contribution Rates.
Section 4141.251 | Unemployment Compensation Interest Contingency Fund.
Section 4141.26 | Notifying Employer of Contribution Rate.
Section 4141.27 | Proceeding Against Employer Who Fails to Comply.
Section 4141.28 | Determination of Benefit Rights and Claims for Benefits.
Section 4141.281 | Appeal to Director.
Section 4141.282 | Appeal to Court.
Section 4141.283 | Unemployment Due to Labor Dispute.
Section 4141.284 | Child Support Obligations.
Section 4141.285 | Unemployment Caused by Major Disaster.
Section 4141.286 | Mandatory Checks for Determining Benefit Rights and Eligibility.
Section 4141.29 | Eligibility for Benefits.
Section 4141.291 | Voluntarily Quitting to Accept Recall.
Section 4141.292 | State Disaster Unemployment Benefit Payment.
Section 4141.293 | Participation in Learn to Earn Program.
Section 4141.30 | Paying Benefits.
Section 4141.301 | Extended Benefit Period.
Section 4141.31 | Benefits Reduced by Remuneration.
Section 4141.32 | No Waiver or Assignment of Benefits.
Section 4141.321 | Federal Income Tax Deducted or Withheld.
Section 4141.33 | Seasonal Employment.
Section 4141.35 | Fraudulent Misrepresentations to Obtain Benefits - Other Reasons.
Section 4141.36 | Deductions From Salaries Not Permitted Except for Private Benefits.
Section 4141.37 | Compliance by Firm or Corporation Mandatory.
Section 4141.38 | Prohibition Against Failure to Make Reports or Pay Contributions.
Section 4141.40 | Prohibition Against Violations Not Otherwise Specified.
Section 4141.43 | Cooperation With Federal, State, and Other Agencies.
Section 4141.431 | Domestic Service in Private Home.
Section 4141.432 | Unemployment Compensation Administrative Support Other Sources Fund.
Section 4141.45 | Right to Amend or Repeal.
Section 4141.46 | Liberal Construction of Statutes.
Section 4141.48 | Acquisition of Trade or Business to Lower Contribution Rate Prohibited.
Section 4141.50 | Sharedwork Ohio Definitions.
Section 4141.51 | Participation in Sharedwork Ohio.
Section 4141.52 | Commencement and Duration of Shared Work Plan.
Section 4141.53 | Eligibility for Shared Work Compensation.
Section 4141.54 | Employees Who Satisfy Availability Requirement.