742-9-02. Payment dates for employer accrued liability

Payment of an employer's accrued liability shall be according to the payment schedule provided by section 742.30 of the Revised Code and the date of all payments shall be due and payable on the dates set forth below:

(A) Not less than one-half of the annual amount due shall be due and payable on May fifteenth; and

(B) The other half or the remaining balance due for that year shall be due and payable on November fifteenth.

Five Year Review (FYR) Dates: 11/25/2019 and 11/25/2024
Promulgated Under: 111.15
Statutory Authority: 742.10
Rule Amplifies: 742.30
Prior Effective Dates: 01/01/1977, 06/12/1999, 10/22/2004

Prior History: (Five Year Review (FYR) Dates: 10/24/2014 and 10/24/2019
Promulgated Under: 111.15
Statutory Authority: 742.10
Rule Amplifies: 742.30
Prior Effective Dates: 1/1/77, 6/12/99, 10/22/04)