Ohio Administrative Code|Rule 4141-9-14 | Retroactive pay awards.

                                                
(A) "Retroactive pay award"
		  means any adjustment in the amount of remuneration paid to an individual as the
		  result of the resolution of a dispute as to remuneration for services provided
		  by the individual in his or her base period or benefit year, which was not
		  considered remuneration for services performed in the determination of the
		  validity of the individual's application for unemployment benefits or in
		  determining unemployment compensation amounts due based on his or her weekly
		  claims for benefits.
(B) In the event that a retroactive pay
		  award results in the adjustment of remuneration paid to individuals for
		  services performed during weeks in their base periods or benefit years, the
		  employers and employees who are parties to the dispute shall report the terms
		  of such retroactive pay awards to the director no later than the last day of
		  the first month following the close of the calendar quarter in which payment
		  pursuant to the retroactive pay award was made.
(C) Retroactive pay awards may be
		  allocated under the terms of the award or by agreement of the parties to the
		  dispute to weeks in the base period or benefit year of individuals whose
		  remuneration is to be adjusted pursuant to the award. If no allocation to weeks
		  is provided by the provisions of such award or by agreement of the parties, the
		  director will allocate the total adjustment provided by the award equally among
		  the weeks during the period for which the dispute with respect to remuneration
		  was at issue.
(D) No employer shall deduct from a back
		  pay award any benefits or reimbursements made under Chapter 4141. of the
		  Revised Code when such back pay award payments are made for the weeks
		  compensated by the payment of unemployment compensation. Contributory employers
		  shall notify the director of the payment of the back pay award, setting forth
		  the weeks covered by the back pay award, and the director shall credit such
		  contributory employers account for any offset to which it may be
		  entitled. Pursuant to division (D) of section 4141.24 of the Revised Code,
		  reimbursing employers are not entitled to an offset.