Ohio Administrative Code
Title 145 - Public Employees Retirement System
Chapter 145-1 - Benefits
Section 145-1-53 - Payment by fee, commission, stipend or honorarium
Universal Citation: OH Admin Code 145-1-53
Current through all regulations passed and filed through September 16, 2024
(A) For purposes of this rule:
(1) "Fee or commission" means
compensation which is a fixed charge or calculated as a percentage of an amount
not directly related to work or services performed.
(2) "Stipend" means compensation paid to a
student that is not subject to federal income taxation.
(3) "Honorarium" means a nominal payment made
for services for which there is no binding legal obligation to pay.
(B) An individual whose sole compensation is a fee or commission, stipend or honorarium is not a public employee pursuant to Chapter 145. of the Revised Code.
Five Year Review (FYR) Dates:
09/29/2015 and
09/29/2020
Promulgated
Under: 111.15
Statutory
Authority: 145.09
Rule
Amplifies: 145.01
Prior
Effective Dates: 11/30/60, 3/17/89, 8/31/92,
1/1/03
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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