Rule 145-1-53. Payment by fee, commission, stipend or honorarium

111.15 (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. Last updated November 18, 2025 at 1:06 PM Supplemental Information Authorized By: 145.09 . Amplifies: 145.01 . 9/26/2030 11/30/1960