4141-36-01. Supplemental unemployment benefit plans

Latest version.

An employer or employee seeking approval for a private supplemental unemployment benefit plan must submit the following information to the director:

(A) A copy of the plan or description of the arrangement under which supplemental unemployment benefits will be paid; and

(B) A citation to legal authority under which plan payments do not constitute wages for the purpose of federal unemployment tax.

Five Year Review (FYR) Dates: 5/14/2020 and 05/14/2025
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.36
Prior Effective Dates: 12/30/1991, 06/03/1996, 01/15/2001, 01/26/2002, 05/17/2007, 07/01/2015

Prior History: (Effective: 7/1/2015
Five Year Review (FYR) Dates: 03/23/2015 and 07/01/2020
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.36
Prior Effective Dates: 12/30/91, 6/3/96, 1/15/01, 1/26/02, 5/17/07)

                    
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