Ohio Revised Code Title I. State Government § 124.393

(1) “Exempt employee” means a permanent full-time or permanent part-time county, township, or municipal corporation employee who is not subject to a collective bargaining agreement between a public employer and an exclusive representative.

(2) “Fiscal emergency” means any of the following:

(3) “Lack of work” has the same meaning as in section 124.321 of the Revised Code.

(B)(1) A county, township, or municipal corporation appointing authority may establish a mandatory cost savings program applicable to its exempt employees. Each exempt employee shall participate in the program of mandatory cost savings for not more than eighty hours, as determined by the appointing authority, in each of state fiscal years 2010 to 2013. The program may include, but is not limited to, a loss of pay or loss of holiday pay. The program may be administered differently among employees based on their classifications, appointment categories, or other relevant distinctions.

(2) After June 30, 2013, a county, township, or municipal corporation appointing authority may implement mandatory cost savings days as described in division (B)(1) of this section that apply to its exempt employees in the event of a fiscal emergency.

(D)(1) A county, township, or municipal corporation appointing authority may establish a mandatory cost savings program applicable to its exempt employees in the event of a fiscal emergency or lack of work due to COVID-19. Each exempt employee shall participate in the program of mandatory cost savings for not more than one hundred sixty hours, as determined by the appointing authority, in state fiscal year 2021. The program may include, but is not limited to, a loss of pay or loss of holiday pay. The program may be administered differently among employees based on their classifications, appointment categories, or other relevant distinctions.

(2) A county, township, or municipal corporation appointing authority that establishes a mandatory cost savings program under division (D)(1) of this section shall issue guidelines concerning how the appointing authority will implement the cost savings program.