Remuneration given by employers to employees while engaged in active military or naval service of the United States of America shall be excluded from the payroll reports which the employers are required to submit to the bureau of workers' compensation for premium purposes unless the employees are also required to render services to the employers while engaged in active military or naval service.
Ohio Admin. Code 4123-17-25
Promulgated Under: 111.15
Statutory Authority: 4121.12, 4121.13, 4121.30
Rule Amplifies: 4123.29, 4123.34
Prior Effective Dates: 07/01/1962, 07/01/1993