Ohio Administrative Code
Title 4123 - Bureau of Workers' Compensation
Chapter 4123-17 - General Rating for the State Insurance Fund
Section 4123-17-26 - Minimum annual administrative charge

The administrator of workers' compensation, with the advice and consent of the bureau of workers' compensation board of directors, has authority to calculate contributions 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 the one hundred twenty dollar minimum annual administrative charge.