Ohio Rev. Code » Chapter 145
Ohio Revised Code

Ohio Rev. Code § 145.483 (2026)

Statement of delinquent contributions

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Effective:
January 7, 2013
Latest Legislation:
Senate Bill 343 - 129th General Assembly
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Upon a finding that an employer failed to deduct contributions pursuant to section 145.47 of the Revised Code during a period of employment for which such contributions were required, a statement of delinquent contributions shall be prepared showing the amount the contributor and employer would have contributed had regular payroll deductions been taken. Simple interest from the end of each calendar year at a rate equal to the assumed actuarial rate of interest at the time the statement is prepared shall be included. If delinquent contribution statements are paid later than thirty days after the end of the month in which they become an obligation of the employer, any balance remaining shall be collected with penalties and interest pursuant to section 145.51 of the Revised Code.

Any amount paid under this section by an employer shall be credited in accordance with section 145.23 of the Revised Code.
Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1987–2021 · leading case: State ex rel. Tarrier v. Pub. Emps. Ret. Bd., 2020-Ohio-681.
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State ex rel. Tarrier v. Pub. Emps. Ret. Bd., 2020-Ohio-681. · cites it 20× “191 and the related Ohio Administrative Code rules.”
State ex rel. Tarrier v. Pub. Emps. Ret. Bd. (Slip Opinion), 2021-Ohio-649, 172 N.E.3d 129. · cites it 6× “The board billed Franklin County for both the employee and 4 January Term, 2021 employer contributions for Tarrier’s pre-1999 service under R.C. 145.483. It then applied the service credit under R.”
State ex rel. Domhoff v. Ohio Pub. Emps. Ret. Sys. Bd. (Slip Opinion), 2014-Ohio-3688, 17 N.E.3d 569. “OPERS originally found that appellants were OPERS members during the periods for which no form was available and billed YSU for the service under R.C. 145.483. Appellants were credited for OPERS service.”
City of Lancaster v. Pub. Employees Ret. Sys., 532 N.E.2d 144 (Ohio Ct. App. 5th Dist. 1987). · cites it 2× “The legislature has provided for this possibility by enacting R.C. 145.483. This statute states in part: “Upon a finding that an employer failed to deduct employee contributions during a period of employment for which employee contributions were required, a statement of…”
State ex rel. Ruff v. Pub. Employees Ret. Bd., 586 N.E.2d 113 (Ohio 1992). · cites it 2× “R.C. 145.483 requires the *190 employer to pay the employee’s and the employer’s contribution if the employer fails to deduct the employee’s contributions when required.”
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