Ohio Admin. Code 4123-17-26
The administrator of workers' compensation, with the advice and consent of the bureau of workers' compensation board of directors, has authority to calculate contributions to the administrative cost fund by employers pursuant to sections 4121.121, 4123.341, and 4123.342 of the Revised Code. The administrator hereby establishes that in cases where an employer reports no payroll for a payroll reporting period the employer shall pay a minimum annual administrative charge at a rate of one hundred twenty dollars annually. In cases where an employer reports payroll resulting in a premium of less than the minimum administrative charge, the employer shall pay assessments associated with the premium in addition to the one hundred twenty dollar charge.
Ohio Admin. Code 4123-17-26
Promulgated Under: 111.15
Statutory Authority: 4121.12, 4121.121
Rule Amplifies: 4123.341, 4123.342
Prior Effective Dates: 7/1/62, 2/14/76, 1/1/92, 7/1/96, 7/1/97, 7/1/06, 7/21/08