4141. Department of Job and Family Services
Chapter 4141-1 Employer Defined
4141-1-01 Employer defined.
For the purposes of agency 4141 rules, unless the context of a particular rule clearly requires a contrary meaning, the term "contributory employer" shall mean an employer liable for the payment of contributions. The term "reimbursing employer" shall mean a public entity as defined in division (A) of section 4141.242 of the Revised Code, or a nonprofit organization that has elected to make payments in lieu of contributions under section 4141.241 of the Revised Code. When the term "employer" is used it means the rule is applicable to either a contributory or a reimbursing employer.
Effective: 05/17/2007
R. C. 119.032 review dates: 03/01/2007 and 05/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01, 4141.241, 4141.242
Prior Effective Dates: 1/1/74, 7/3/86
4141-1-03 General partnerships.
General partners in a general partnership or a limited partnership are not in the employment of the partnership. Such general partners shall not be considered in determining the total number of individuals in the employment of a firm. Wages received by the general partners do not constitute remuneration under Chapter 4141. of the Revised Code.
Effective: 08/14/2008
R. C. 119.032 review dates: 05/15/2008 and 08/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01, 4141.13
Prior Effective Dates: 10/1/41, 7/3/86, 12/30/91, 1/1/03
4141-1-04 Limited partnership associations, limited partnerships and limited liability companies.
(A) Members of a limited partnership association, as that term is defined in Chapter 1783. of the Revised Code, are deemed to be in the employment of the association if performing services for remuneration for the association.
(B) Individuals who are limited partners in a limited partnership pursuant to Chapter 1782. of the Revised Code shall be considered in the employment of the limited partnership to the extent that remuneration in a form other than share of profits is received by such limited partners for services performed for the limited partnership.
(C) The determination as to whether individuals are in employment with limited liability companies for the purposes of Chapter 4141. of the Revised Code shall be determined based on the limited liability company's tax classification for federal income and federal unemployment tax purposes as follows:
(1) A single member limited liability company that is disregarded as an entity separate from its owner for federal income and federal unemployment tax purposes will also be disregarded for purposes of Chapter 4141. of the Revised Code. Thus, if the single member of a disregarded limited liability company is an individual, the limited liability company will be treated as a sole proprietorship for purposes of this chapter.
(2) A single or multi-member limited liability company that is classified as a corporation for federal income and federal unemployment tax purposes will also be classified as a corporation for purposes of Chapter 4141. of the Revised Code.
If an officer of a limited liability company that is classified as a corporation receives remuneration for services rendered to the limited liability company or renders services in anticipation of receiving remuneration from the limited liability company, the officer shall be considered in the employment of such limited liability company, as provided in division (B)(1) of section 4141.01 of the Revised Code.
(3) If a limited liability company has two or more members and is classified as a partnership for federal income and federal unemployment tax purposes, any members who are individuals will be treated as follows:
(a) Members in a limited liability company in which management is reserved to the members will be treated as general partners for the purposes of Chapter 4141. of the Revised Code;
(b) Members in a limited liability company in which management is not reserved to the members will, if they are managers, be treated as general partners for the purposes of Chapter 4141. of the Revised Code;and
(c) Members in a limited liability company in which management is not reserved to the members will, if they are not managers, be treated as limited partners for the purposes of Chapter 4141. of the Revised Code.
Effective: 08/14/2008
R. C. 119.032 review dates: 05/15/2008 and 08/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01
Prior Effective Dates: 10/1/41, 7/3/86, 12/30/91, 6/3/96, 1/26/02, 1/1/03
4141-1-05 Corporate officers and directors.
(A) If an officer of a corporation received remuneration for services rendered to the corporation or renders services in anticipation of receiving remuneration from the corporation, the officer shall be considered in the employment of such corporation as provided in division (B)(1) of section 4141.01 of the Revised Code.
(B) Remuneration received by an officer of a corporation for services performed for the corporation which meets the terms of paragraph (A) of this rule may not be treated as partnership income by what may be known as a sub-chapter's arrangement or by some other similar arrangement.
(C) A director of a corporation who performs only the usual duties of a director shall not be considered in the employment of such corporation.
R.C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01
Prior Effective Dates: 1/1/74, 7/3/86, 12/30/91, 6/3/96, 3/26/99
Chapter 4141-3 Employment
4141-3-05 Definition of employment.
(A) Except as specifically provided in division (B)(2)(k) of section 4141.01 and section 4141.39 of the Revised Code, a worker is in employment when an "employer-employee" relationship exists between the worker and the person for whom the individual performs services and the director determines that:
(1) The person for whom services are performed has the right to direct or control the performance of such services; and
(2) Remuneration is received by the worker for services performed.
(B) As an aid to determining whether there is sufficient direction or control present, the common law rules identify twenty factors or elements. When present, each of these factors serves to indicate some degree of direction or control. The degree of importance of each factor varies depending on the occupation and the factual context in which the services are performed. The twenty factors set forth belowin paragraphs (B)(1) to (B)(20) of this rule are designed only as guides for determining whether sufficient direction or control exists and must be considered in totality:
(1) The worker is required to comply with the instructions of the person for whom services are being performed, regarding when, where, and how the worker is to perform the services;
(2) The person for whom services are being performed requires particular training for the worker performing services;
(3) The services provided are part of the regular business of the person for whom services are being performed;
(4) The person for whom services are being performed requires that services be provided by a particular worker;
(5) The person for whom services are being performed hires, supervises or pays the wages of the worker performing services;
(6) A continuing relationship exists between the person for whom services are being performed and the worker performing services that contemplates continuing or recurring work, even if not full time;
(7) The person for whom services are being performed requires set hours during which services are to be performed;
(8) The person for whom services are being performed requires the worker to devote himself or herself full time to the business of the person for whom services are being performed;
(9) The person for whom services are being performed requires that work be performed on its premises;
(10) The person for whom services are being performed requires that the worker follow the order of work set by the person for whom services are being performed;
(11) The person for whom services are being performed requires the worker to make oral or written progress reports;
(12) The person for whom services are being performed pays the worker on a regular basis such as hourly, weekly or monthly;
(13) The person for whom services are being performed pays expenses for the worker performing services;
(14) The person for whom services are being performed furnishes tools, instrumentalities, and other materials for use by the worker in performing services;
(15) There is a lack of investment by the worker in the facilities used to perform services;
(16) There is a lack of profit or loss to the worker performing services as a result of the performance of such services;
(17) The worker performing services is not performing services for a number of persons at the same time;
(18) The worker performing services does not make such services available to the general public;
(19) The person for whom services are being performed has a right to discharge the worker performing services;
(20) The worker performing services has the right to end the relationship with the person for whom services are being performed without incurring liability pursuant to an employment contract or agreement. The director shall make a determination, based on the factors listed in this rule, as to whether or not an employment relationship exists for purposes of Chapter 4141. of the Revised Code.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01(B)
Prior Effective Dates: 12/30/91, 1/15/01
4141-3-06 Temporary services agencies.
(A) "Temporary services agency" means any employer which employs staff to perform services on a temporary basis for a third party and receives a fee for providing such services.
(B) Individuals provided by temporary service agencies to third parties to perform services under agreement between such third parties and temporary services agencies are in employment with the temporary service agencies until separated from employment with such temporary service agencies.
R. C. 119.032 review dates: 03/01/2007 and 03/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01, 4141.28, 4141.29
Prior Effective Dates: 12/30/91
4141-3-07 Employee leasing.
(A) For the purposes of Chapter 4141. of the Revised Code, "employee leasing company" means any entity that, as part of its trade or business, provides individuals to unrelated third party clients to perform services on a permanent basis and derives revenue or otherwise benefits from providing such individuals.
(B) "Unrelated third party clients" are entities unrelated to, or not sharing common ownership, management or control with, the employee leasing company, and to which individuals are provided by the employee leasing company to perform services on a permanent basis.
(C) Individuals provided by an employee leasing company to perform services for its clients may be determined to be in employment with the employee leasing company if it is established that:
(1) There is a written agreement between the client and the employee leasing company that, by its terms, indicates the employee leasing company has the right to exercise direction or control over the performance of services by such individuals; and
(2) Remuneration is received from the employee leasing company by the individuals for services performed.
Direction or control may be evidenced as provided by paragraph (B) of rule 4141-3-05 of the Administrative Code.
Sole proprietors, corporate officers, limited liability company officers, members of limited liability companies that serve as managers, and general partners in general and limited partnerships serving client entities may not be determined to be under the direction or control of the employee leasing company providing individuals to perform services to such client.
Effective: 08/14/2008
R. C. 119.032 review dates: 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01
Prior Effective Dates: 12/30/91, 1/1/03, 1/1/06
Chapter 4141-5 Excluded Employment and Services
4141-5-02 Domestic service.
"Domestic employer" means an employer who employs domestic workers and meets the requirements specified in division (A)(1)(c) of section 4141.01 of the Revised Code. "Domestic worker" means an individual who performs services for a domestic employer in a private household, local college club, or local chapter of a college fraternity or sorority. Such services include, but are not limited to, those rendered by cooks, maids, butlers, valets, paid companions, babysitters, gardeners, yard workers, janitors, grooms, and chauffeurs of automobiles for family use. Service performed by a domestic worker for a domestic employer is covered in accordance with the provisions of division (B)(2)(c) of section 4141.01 of the Revised Code. Service performed by a domestic worker for an employer who does not meet the provisions of division (A)(1)(c) of section 4141.01 of the Revised Code is not domestic service.
R. C. 119.032 review dates: 03/01/2007 and 03/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01(A), 4141.01(B)
Prior Effective Dates: 1/1/74, 7/3/86, 12/30/91
4141-5-03 Family relationships.
For the purposes of division (B)(3)(f) of section 4141.01 of the Revised Code:
(A) The services performed by an individual for a partnership will be excluded only if the relationship of each partner to the worker meets the requirements of division (B)(3)(f) of section 4141.01 of the Revised Code.
(B) The services performed by an individual for a corporation cannot be excluded under division (B)(3)(f) of section 4141.01 of the Revised Code, even if the corporation is family owned.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01 (B)(3)(f)
Prior Effective Dates: 01/01/74, 6/23/86
4141-5-04 Determination of excluded employment.
Each individual or organization seeking to be excluded from liability as an employer must submit a report to determine liability on a form provided by the director. The director will rule in writing whether there is liability. Any change in the character, purpose, or method of operation of such an individual or organization shall be reported immediately to the director by the individual or organization in order that the effect of any such change upon liability may be determined.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01(B)(3)
Prior Effective Dates: 1/1/74, 7/3/86, 12/30/91, 1/15/01
4141-5-05 Work relief or work training program exclusion.
(A) "Employment" does not include service performed for a nonprofit organization, this state or its instrumentalities, a political subdivision or its instrumentalities, or an Indian tribe as part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by an individual receiving such work relief or work training.
(B) In order for services to be excluded from employment under an unemployment work-relief program that is financed or assisted in whole or in part by any federal agency or an agency of a state or a political subdivision of a state, such program must have as a minimum the following characteristics:
(1) The employer-employee relationship is based more on the participants' and communities' needs than normal economic considerations such as increased demand or the filling of a bona fide job vacancy;
(2) Qualifications for the jobs take into account as indispensable factors the economic status, i.e., the standing conferred by income and assets, of applicants; and
(3) The products or services are secondary to providing financial assistance, training, or work-experience to individuals to relieve them of their unemployment or poverty or to reduce their dependence upon various measures of relief, even though the work may be meaningful or serve a useful public purpose.
(C) In order for services to be excluded from employment under an unemployment work-training program that is financed or assisted in whole or in part by any federal agency or an agency of a state or a political subdivision of a state, such program must have as a minimum the following characteristics:
(1) The employer-employee relationship is based more on the participants' and communities' needs than normal economic considerations such as increased demand or the filling of a bona fide job vacancy; and
(2) The products or services are secondary to providing financial assistance, training, or work-experience to individuals to relieve them of their unemployment or poverty or to reduce their dependence upon various measures of relief, even though the work may be meaningful or serve a useful public purpose.
(D) Such an unemployment work-relief or work-training program must also have one or more of the following characteristics:
(1) The wages, hours, and conditions of work are not commensurate with those prevailing in the locality for similar work;
(2) The jobs did not, or rarely did, exist before the program began (other than under similar programs) and there is little likelihood they will be continued when the program is discontinued;
(3) The services furnished, if any, are in the public interest and are not otherwise provided by the employer or its contractors;
(4) The jobs do not displace regularly employed workers or impair existing contracts for services.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01(B)
Prior Effective Dates: 5/1/93
4141-5-06 Major nontenured policymaking or advisory positions.
(A) For the purposes of division (B)(3)(c)(v) of section 4141.01 of the Revised Code, an individual is deemed to be in a "major nontenured policymaking or advisory position" when the following factors are met:
(1) The individual serves:
(a) In a position designated under section 121.03 or 121.05 of the Revised Code; or
(b) As a member of the board or commission to which the individual was appointed by the governor subject to the advice and consent of the senate;
(2) The individual is not in the classified service of the state.
(B) Only individuals meeting all of the factors in this rule may be determined to be in a "major nontenured policymaking or advisory position." If the director determines that all of the factors in this rule have not been met, then the individual shall be determined to be in employment for purposes of Chapter 4141. of the Revised Code.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01(B)(3)(c)(v)
Prior Effective Dates: 6/01/94, 1/15/01
Chapter 4141-7 Coverage by Election
4141-7-02 Coverage election by political subdivision.
A political subdivision desiring coverage of any of its employees who are not otherwise covered, shall submit with its voluntary election application a certified copy of the ordinance or resolution authorizing the political subdivision to apply for voluntary election and providing for payment in lieu of contributions.
Effective: 05/17/2007
R. C. 119.032 review dates: 03/01/2007 and 05/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01
Prior Effective Dates: 1/1/74, 7/3/86
4141-7-03 Out-of-state services.
(A) An employer for which services are performed by an individual entirely outside the state, may request that the director determine such services to be in employment subject to Chapter 4141. of the Revised Code. In order to make such a determination, the director must find that contributions are not required by another state to be paid with respect to wages for such services, and the individual performing such services is a resident of this state.
(B) A determination that service performed by an individual entirely outside the state is in employment subject to Chapter 4141. of the Revised Code may be terminated by the director if it is found that such service is subject to the unemployment compensation law of another state. The effective date of termination shall be the date the employer incurred liability under such other state unemployment compensation law, provided a notice has been filed by the employer with this department within ninety days after the incurrence of such liability. If notice is not filed by the employer within ninety days after such liability date, the termination date shall be the first day of the calendar quarter in which notice is filed.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01(B)
Prior Effective Dates: 1/1/74, 7/3/86, 12/30/91, 3/26/99, 1/15/01
4141-7-04 Voluntary election applying to successor-in-interest in whole or in part.
The successor-in-interest, in whole or in part, is bound by the voluntary election of the previous employer, which voluntary election remains in effect regardless of the ownership of the business for a minimum of two calendar years from the effective date thereof and until the director has been notified in writing of the successor's desire to terminate such voluntary election as provided under division (A)(4) or (A)(5) of section 4141.01 of the Revised Code.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01(A)(4), 4141.01(A)(5)
Prior Effective Dates: 1/1/74, 7/3/86, 12/30/91, 1/15/01
4141-7-05 Termination of voluntary election.
For good cause, the director may, effective as of the close of business on December thirty-first of the second calendar year after the effective date of the election, or on any date thereafter, terminate a voluntary election.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01
Prior Effective Dates: 7/3/86, 1/15/01
Chapter 4141-9 Wages and Remuneration
4141-9-01 Wages reported and paid.
For purposes of all wage, contribution and quarterly payroll reports required to be filed with the director pursuant to Chapter 4141. of the Revised Code and for purposes of contribution payments, wages shall be reported for the calendar quarter in which any payday occurs. A payday occurs when the payment is credited to or set apart for the employee and is available to such employee on demand.
Effective: 05/17/2007
R. C. 119.032 review dates: 03/01/2007 and 05/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.13, 4141.20, 4141.23, 4141.241
Prior Effective Dates: 1/1/72, 7/3/86, 6/19/87
4141-9-02 Tax base.
Contributions shall be paid on the wages defined in division (G) of section 4141.01 of the Revised Code, whenever liability in this or any other state has been established, and shall not be prorated over the entire calendar year or any part thereof. The limit on taxable wages set forth in division (G) of section 4141.01 of the Revised Code applies only to the remuneration paid by each employer to each individual. The limit is an exemption earned by each contributory employer, and the individual's other such employers cannot share in the exemption. In case it is determined that there has been a successorship within the calendar year, the wages of any employee upon which the predecessor has paid contributions shall be included in computing the taxable wages.
Effective: 05/17/2007
R. C. 119.032 review dates: 03/01/2007 and 05/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01, 4141.13
Prior Effective Dates: 1/1/72, 7/3/86
4141-9-04 Remuneration.
(A) Remuneration includes, but is not limited to, payment on the basis of piecework, or a percentage of profits, and it may be paid hourly, daily, weekly, monthly, annually, or based on any other measurement of time.
(B) Remuneration may be paid in cash and may be denominated by terms such as vacation pay or allowance, separation pay, holiday pay, paid absence allowance, downtime paid absence allowance, or short workweek pay. Remuneration may also be paid in items other than cash, such as goods, food, lodging, and clothing. The value of meals furnished to an employee shall not be deemed remuneration if two tests are met: (1) the meals are furnished on the business premises of the employer, and (2) the meals are furnished for the convenience of the employer. In addition, the value of lodging furnished to an employee shall not be deemed remuneration if three tests are met: (a) the lodging is furnished on the business premises of the employer, (b) the lodging is furnished for the convenience of the employer, and (c) the employee is required to accept such lodging as a condition of the employment. If the meals and/or lodging are furnished for a substantial noncompensatory business reason, they will be deemed furnished for the convenience of the employer, even though they are also furnished for a compensatory reason.
(C) Ordinarily, facilities or privileges (such as entertainment, medical services, or so-called courtesy discounts on purchases) furnished or offered by an employer to its employees generally are not considered as remuneration if they are of relatively small value and are offered or furnished by the employer merely as a means of promoting the health, goodwill, contentment, or efficiency of its employees. Parking facilities at the place of employment, furnished by the employer, are not considered to be remuneration. The valuation of meals and lodging is provided pursuant to rule 4141-9-09 of the Administrative Code.
R. C. 119.032 review dates: 03/01/2007 and 03/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01(H)
Prior Effective Dates: 7/1/68, 7/3/86, 12/30/91
4141-9-05 Holiday pay.
(A) Remuneration in the form of holiday pay will be applied to the week during which the holiday occurs as specified by state or national declaration, regardless of when such remuneration is actually received. If, however, there exists a written labor-management agreement to observe a holiday on a date other than the one specified by state or national declaration, the holiday pay will be applied to the week during which the date specified in the agreement occurs.
(B) Remuneration in the form of holiday pay is subject to reduction from benefits otherwise payable and subject to the twenty per cent exclusion provided under division (C) of section 4141.30 of the Revised Code. R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01, 4141.30
Prior Effective Dates: 7/3/86, 12/30/91, 3/26/99
4141-9-06 Reporting of weeks by institutions of higher education and educational institutions.
Institutions of higher education and educational institutions shall, in submitting the quarterly report of wages, report for each employee a number of weeks that includes the number of calendar weeks within the quarter in which services were performed, plus the number of calendar weeks within the quarter in which no services were performed but to which remuneration, as defined in rule 4141-9-04 of the Administrative Code, other than wages, was allocated.
The number of weeks reported for each employee on each quarterly report of wages shall not exceed the number of calendar weeks within the calendar quarter.
Effective: 05/17/2007
R. C. 119.032 review dates: 03/01/2007 and 05/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01, 4141.20, 4141.29
Prior Effective Dates: 7/3/86, 6/19/87
4141-9-07 Weeks to be reported.
(A) Every employer shall submit quarterly reports of wages and weeks. The total number of weeks that must be reported for each employee must equal the number of calendar weeks within the quarter in which the employee performed services, plus the number of calendar weeks within the quarter in which no services were performed but to which remuneration was allocated.
(B) The number of weeks reported shall not exceed the number of calendar weeks in the quarter.
Effective: 05/17/2007
R. C. 119.032 review dates: 03/01/2007 and 05/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.20
Prior Effective Dates: 7/3/86, 6/18/87
4141-9-08 Remuneration in lieu of notice.
Remuneration in lieu of notice is a continuation of wages for a designated period after termination of employment. Remuneration in lieu of notice constitutes wages for the designated payment period, is subject to contributions, and shall be deemed to be remuneration for the purposes of establishing a qualifying week and a benefit year.
Effective: 05/17/2007
R. C. 119.032 review dates: 03/01/2007 and 05/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01. 4141.31
Prior Effective Dates: 10/1/47, 7/3/86, 12/30/91
4141-9-09 Valuation of meals and lodging.
(A) When the cash value of meals and/or lodging furnished an employee is fixed under the terms of a bona fide written agreement between the employer and the employee, the amount so agreed upon shall be deemed the cash value of such meals and/or lodging.
(B) In the absence of a bona fide written agreement between an employer and an employee fixing the cash value of meals and/or lodging furnished, remuneration in the form of meals and lodging shall be on the following basis: breakfast, seven dollars; lunch, eight dollars; dinner, fifteen dollars; lodging per day, sixty dollars.
(C) This rule is not applicable to an individual performing services as a domestic or agricultural worker. Liability for these workers is determined solely on cash remuneration.
(D) The value of meals and lodging which is not considered to be remuneration is provided in rule 4141-9-04 of the Administrative Code.
Eff 1-1-72; 7-3-86; 12-30-91; 3-26-99; 2-22-04
Rule promulgated under: RC 119.03, 4141.14
Rule authorized by: RC 4141.13
Rule amplifies: RC 4141.01
R.C. 119.032 review dates: 11/10/2009 and 11/01/2014
4141-9-12 Travel expenses.
(A) Amounts paid by an employer as allowances or reimbursements for traveling in the course of the employer's trade or business shall be considered remuneration if such amounts exceed costs actually incurred by the individual. Travel expenses must be detailed in current documentation maintained by the employer and employees and such documentation shall be available for inspection by the director as a basis upon which to exclude from or include amounts paid as remuneration.
(B) The fair market value of automobiles and other vehicles provided by an employer when used for personal use by an employee, shall be considered remuneration. The "fair market value" is the amount that an individual would have to pay in an arm's-length transaction to acquire the use of the particular vehicle in the area in which the vehicle is purchased or leased.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01(G)
Prior Effective Dates: 12/16/47, 7/3/86, 12/30/91, 1/15/01
4141-9-14 Retroactive pay awards.
(A) "Retroactive pay award" means any adjustment in the amount of remuneration paid to an individual as the result of the resolution of a dispute as to remuneration for services provided to the individual in his or her base period or benefit year, which was not considered remuneration for services performed in the determination of the validity of the individual's application for unemployment benefits or in determining unemployment compensation amounts due based on his or her weekly claims for benefits.
(B) In the event that a retroactive pay award results in the adjustment of remuneration paid to individuals for services performed during weeks in their base periods or benefit years, the employers and employees who are parties to the dispute shall report the terms of such retroactive pay awards to the director no later than the last day of the first month following the close of the calendar quarter in which payment pursuant to the retroactive pay award was made.
(C) Retroactive pay awards may be allocated under the terms of the award or by agreement of the parties to the dispute to weeks in the base period or benefit year of individuals whose remuneration is to be adjusted pursuant to the award. If no allocation to weeks is provided by the provisions of such award or by agreement of the parties, the director will allocate the total adjustment provided by the award equally among the weeks during the period for which the dispute with respect to remuneration was at issue.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01, 4141.28, 4141.29
Prior Effective Dates: 12/30/91, 1/15/01
Chapter 4141-11 Reports and Payments
4141-11-01 Quarterly reports and due date.
When a contributory employer first becomes subject to the provisions of Chapter 4141. of the Revised Code, it shall file all quarterly reports required by section 4141.20 of the Revised Code until written permission is granted by the director to discontinue such filing. The quarterly reports must be filed in the manner prescribed by the director. Quarterly reports are due no later than the last day of the month following the close of the calendar quarter for which the reports are being filed. Quarterly reports are delinquent and subject to forfeitures if not filed on or before the due date.
Effective: 01/25/2010
R.C. 119.032 review dates: 11/10/2009 and 01/01/2015
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.20, 4141.23, 4141.241
Prior Effective Dates: 7/3/86, 12/30/91, 3/26/99, 1/15/01, 1/26/02, 2/22/04
4141-11-02 Quarterly payments, interest and due date.
(A) Every contributory employer subject to Chapter 4141. of the Revised Code shall pay contributions on its taxable payroll for each calendar quarter at a rate determined by the director in accordance with the requirements of Chapter 4141. of the Revised Code. Such payment is due and payable no later than the last day of the first month following the close of the calendar quarter for which such contributions are payable.
(B) When a contributory employer becomes subject to Chapter 4141. of the Revised Code in any calendar quarter and thereby incurs liability for contributions for prior quarters in the same calendar year, payment of such contributions is due and payable on the last day of the first month following the close of the calendar quarter in which the employer became subject to Chapter 4141. of the Revised Code.
(C) Any contribution, payment in lieu of contribution, interest, forfeiture, or fine due from an employer on or after January 1, 1993, shall, if not paid when due, bear interest at the annual rate of fourteen per cent compounded monthly on the aggregate receivable balance due. In such computation any fraction of a month shall be considered as a full month.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.23
Prior Effective Dates: 1/1/72, 7/3/86, 12/30/91, 1/1/93, 3/26/99, 1/15/01
4141-11-07 Final report.
An employer which dissolves, discontinues, or disposes of its operations shall file a final report within thirty days of the date it ceases operations. The final report for an employer shall consist of the current quarterly reports required by section 4141.20 of the Revised Code and the form disposition of business.
R. C. 119.032 review dates: 03/01/2007 and 03/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.13(G), 4141.23
Prior Effective Dates: 1/1/52, 7/3/86, 12/30/91, 1/26/02
4141-11-08 Transfer of business.
When an employer transfers its trade or business, or a portion thereof, to another employer within a quarterly reporting period, a separate contribution and wage report shall be filed by or on behalf of each employer party to the transfer, regardless of any contractual or other arrangement between the parties.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.241
Prior Effective Dates: 7/3/86, 12/30/91, 3/26/99
4141-11-10 Voluntary payments.
Any contributory employer, having an active account and wishing to make a voluntary payment of contributions under division (B) of section 4141.24 of the Revised Code, shall notify the director by submitting a letter with its remittance, identifying the remittance as a voluntary contribution, and specifying the account to which it shall be credited.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.24(B), 4141.241(B)(1)(c)
Prior Effective Dates: 1/1/72, 7/3/86, 12/30/91, 1/15/01
4141-11-11 Supplemental reports. [Rescinded]
Rescinded eff 1-1-06
4141-11-13 Prohibition against common paymaster reporting.
Each employer shall report and make required payments as provided by Chapter 4141. of the Revised Code with respect to its account as maintained by the director. One legal entity may not report or make payments for another legal entity by what may be known as a common paymaster arrangement or by some other similar arrangement.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.24(A), 4141.24(I)
Prior Effective Dates: 5/1/93, 10/29/93, 1/15/01
4141-11-14 Method of payment, clearance of checks, and dishonored checks.
(A) Payment of contributions or payment in lieu of contributions shall be made by check, money order, cashier’s check, certified check, cash payment or other methods of payment approved by the director and made payable to ” Department of Job and Family Services, ” or upon demand to a duly authorized representative of the department.
(B) An employer’s account will be credited as of the postmark date of the payment only if the check, upon presentation, clears the employer’s bank.
(C) Any employer whose contribution, payment in lieu of contribution, forfeiture, interest, or other payment is paid by check, which is returned for reason of insufficient funds or for any other reason, may be denied the privilege of making future payments by check. In the event such denial is made, payments thereafter shall be made in one of the following media: cash, money order, certified check, or cashier’s check or other methods of payment approved by the director.
Effective: 01/25/2010
R.C. 119.032 review dates: 11/10/2009 and 01/01/2015
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.23, 4141.24, 4141.241
Prior Effective Dates: 3/26/99, 12/14/99, 1/15/01, 2/22/04
4141-11-27 Waiver provisions. [Rescinded]
Rescinded eff 12-15-05
4141-11-28 Definition of "best interest of the unemployment compensation fund".'.
For the purposes of division (E) of section 4141.23 of the Revised Code, a reduction in the amount of interest, forfeiture, and fines required to be paid under Chapter 4141. of the Revised Code will be deemed to be in the best interest of the unemployment compensation fund when:
(A) In the judgement of the director, the reduction would increase the amount of contributions, surcharge, or payments in lieu of contributions collected;
(B) Would better enable the employer to thereafter comply with its obligations under Chapter 4141. of the Revised Code; and
(C) The employer tenders payment, within the time and in the manner prescribed by the director, of all contributions, surcharge, or payments in lieu of contributions, forfeiture, and/or interest required to be paid.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.23
Prior Effective Dates: 1/15/01
Chapter 4141-13 Refunds; Corrected Determinations
4141-13-02 Adjustment of refunds.
(A) No request for refund of contributions, payment in lieu of contributions, surcharge, interest, or forfeiture based on an allegation that payments were made with respect to excluded employment shall be approved if such employment was included in the base period of an individual who filed a valid application for unemployment compensation benefits.
(B) Contributions, payment in lieu of contributions, surcharge, interest and forfeiture paid by an employer that is determined not to have been subject to Chapter 4141. of the Revised Code shall be refunded to the employer upon request for refund, except that such refund shall be reduced by the amount of unemployment compensation benefits, if any, paid based on the employment determined to have been excluded.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.30
Prior Effective Dates: 1/1/52, 7/3/86, 12/30/91
4141-13-04 Corrected determinations and orders.
(A) The director may issue a corrected determination or order pursuant to division (H) of section 4141.26 of the Revised Code, correcting a prior erroneous determination or order, except that the director may not issue such a corrected determination or order if the erroneous determination or order was caused solely by omission or error of the department and such a correction would adversely affect the employer or any of the employers that were parties in interest to the erroneous determination or order.
(B) For the purposes of this rule and division (H)(2)(b) of section 4141.26 of the Revised Code, a corrected erroneous determination or order will be deemed to adversely affect an employer or any of the employers that were parties in interest to the erroneous determination or order if the correction of the erroneous determination or order would result in a net increase in the sum of the amount of contributions, surcharge, forfeiture and interest owing for the period with respect to which the erroneous determination was made.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.26(H)
Prior Effective Dates: 10/29/93, 01/15/01
Chapter 4141-15 Contribution Rates
4141-15-01 Contribution rate of a liable successor-in-interest, in whole or in part.
Except as provided in division (G) of section 4141.24 or section 4141.48 of the Revised Code, the contribution rate of a successor-in-interest that was subject to Chapter 4141. of the Revised Code prior to the date of transfer, shall not be revised to reflect the experience of the predecessor for the calendar year in which the date of transfer occurred as determined by the director. The contribution rate of the successor-in-interest for the calendar year following the year in which the transfer occurred and for each calendar year thereafter shall be based on the combined experience of the successor and predecessor employers.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24(G), 4141.48
Prior Effective Dates: 1/1/74, 7/3/86, 12/30/91, 1/15/01
4141-15-02 Contribution rate for a non-liable successor-in-interest, in whole.
Except as provided by division (G) of section 4141.24 or section 4141.48 of the Revised Code, the contribution rate of a successor-in-interest that was not an employer subject to Chapter 4141. of the Revised Code prior to the date of transfer shall be the rate established for such predecessor employer for the calendar year in which the date of transfer occurred as determined by the director. The contribution rate of the successor-in-interest for each calendar year following the year in which the transfer occurred as determined by the director shall be based on the combined experience of the successor and predecessor employers.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.24, 4141.25, 4141.48
Prior Effective Dates: 4/1/56, 7/3/86, 12/30/91, 5/1/93, 1/15/01
4141-15-03 Contribution rate for a non-liable successor-in-interest, in part.
Except as provided by division (G) of section 4141.24 or section 4141.48 of the Revised Code, when a successor-in-interest to a part of a trade or business was not an employer subject to the Ohio unemployment compensation law prior to the date of transfer, then such successor employer's rate shall be established under division (A) of section 4141.25 of the Revised Code.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.25(A), 4141.48
Prior Effective Dates: 1/1/52, 7/3/86, 5/29/90, 12/30/91, 12/14/99
4141-15-04 Assignment of average contribution rate for employers engaged in the construction industry.
For the purpose of assigning an average contribution rate for employers engaged in the construction industry pursuant to division (A)(1) of section 4141.25 of the Revised Code, the director shall assign the average contribution rate attributable to the construction industry group as reflected in Ohio department of job and family services, labor market information report RS 203.2. The average contribution rate for employers in the construction industry shall be assigned based upon the most recent report RS 203.2 issued prior to the contribution period throughout which such rates are to be effective and shall be rounded to the nearest tenth of one per cent.
Eff 5-1-93; 10-29-93; 7-1-98; 1-15-01; 2-22-04
Rule promulgated under: RC 119.03, 4141.14
Rule authorized by: RC 4141.13
Rule amplifies: RC 4141.25
R.C. 119.032 review dates: 11/10/2009 and 11/01/2014
4141-15-05 Eligibility for common rate.
(A) Each employer desiring to participate in a common rate shall make application in writing signed by a duly authorized representative. The application may, if the parties elect, be filed as a joint request, signed by a duly authorized representative of each entity desiring to participate in the common rate. Such application must be made on or before the thirty-first of December of the year preceding that for which the common rate is to apply. Each application shall contain the names and the unemployment compensation account numbers of all the employers applying for the common rate and a statement explaining the ownership common to each employer applicant. In the event that such application is granted and a common rate group is established, such common rate group shall be in force and effect annually thereafter, provided that each member of the common rate group continues to meet the eligibility requirements each year thereafter. The common rate and the group shall be discontinued effective at the close of any calendar year with respect to which the director determines that the requirements were not met or in the event the participating employers or any one thereof shall notify the director in writing by the thirty-first of December of that calendar year of its wish to discontinue the use of a common rate effective the thirty-first of December of that calendar year.
(1) To be eligible for a common rate, each employer desiring to participate in the common rate must:
(a) Be subject to Chapter 4141. of the Revised Code as of the first day of the year for which the common rate is to apply;
(b) Be eligible for an experience rate on its own individual experience;
(c) Have a positive balance in its account;
(d) Be owned by the same business entity, business entities, individual, or individuals and the business entity, business entities, individual, or individuals must have controlling interest in each of the employers to be included in the group; and
(e) Not have participated in a transfer of employment experience to another employer during the third or fourth calendar quarters of the year prior to that for which the common rate is to apply.
(2) For the purposes of this rule, "controlling interest" means that the business entity, business entities, individual, or individuals own more than fifty per cent of the employer as measured by shares of stock, partnership share, or other appropriate measure of business interest ownership as determined by the director.
(B) Each employer's account shall be maintained as a separate entity, and each employer shall submit contribution reports and shall be charged for benefits in the same manner as all other employers. One legal entity may not report nor pay contributions for another legal entity by what may be known as a common paymaster arrangement or by some other similar agreement.
(C) Common rates shall be determined by consolidating all of the experience rate factors of a common rate group and computing the rate under section 4141.24 and division (A) of section 4141.25 of the Revised Code.
(D) If one of the employers in a group granted a common rate shall have its status changed during the year because of a sale, merger, reorganization, or any other cause, the common contribution rate of the remainder of the group will continue in effect until the close of the calendar year in which the status change was effective. The employer having the change in status shall lose its right to the common rate as of the effective date of the status change.
(E) No employer may participate in more than one common rate group simultaneously. An employer participating in a common rate group must request discontinuance of its participation in the existing common rate group and be determined to have discontinued participation in the existing common rate group before the employer may be considered eligible to participate in a newly constituted common rate group. An application for participation in a common rate group shall not be construed by the director as an implied request for discontinuance of an existing common rate group.
(F) If the director finds that any employer or group of employers participating in a common rate has failed or neglected to comply with the Ohio law and the rules of the department of job and family services, the director may, effective with the date of such failure or neglect, discontinue such common rate.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.25
Prior Effective Dates: 10/29/93, 3/26/99, 12/14/99, 1/15/01
4141-15-06 Determining when an employer's account is chargeable for benefits.
For the purposes of division (A)(2) of section 4141.25 of the Revised Code, effective for contribution periods beginning January 1, 2002, a contributory employer's account shall be considered "chargeable with benefits" for the nine consecutive calendar quarters immediately following any calendar quarter in which the employer had employment subject to Chapter 4141. of the Revised Code.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.25
Prior Effective Dates: 1/15/01
4141-15-07 Contribution rate for a successor-in-interest with no recent employment history.
Except as provided by division (G) of section 4141.24 or section 4141.48 of the Revised Code, the contribution rate of a successor-in-interest that had no employment subject to Chapter 4141. of the Revised Code for the seven calendar quarters immediately preceding the date of transfer, shall be determined by the director, for the calendar year in which the transfer occurred and thereafter, based on the combined experience of the successor and predecessor employers.
Replaces: Part of 4141-15-03
Effective: 01/01/2006
R. C. 119.032 review dates: 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.48
Prior Effective Dates: 1/1/52, 7/3/86, 5/29/90, 12/30/91, 12/14/99
4141-15-08 Special contribution rates.
(A) If the director finds pursuant to division (G)(1) of section 4141.24 of the Revised Code that an employer has transferred its trade or business, or a portion thereof, to another employer and the transferee is under substantially common ownership, management, or control with the transferor, the director shall transfer the experience of the transferor to the transferee and recalculate the rate of both employers effective the date of the transfer, and for each calendar year thereafter.
(B) If the director finds pursuant to division (G)(2) of section 4141.24 of the Revised Code that any person acquired the trade or business of an employer solely or primarily for the purpose of obtaining a lower rate of contributions, the unemployment experience of the acquired trade or business shall not be transferred, and the director shall assign a rate to the person pursuant to division (A) of section 4141.25 of the Revised Code effective for the calendar year in which the acquisition of the trade or business occurred, and for each applicable calendar year thereafter.
(C) If the director finds pursuant to division (C) of section 4141.48 of the Revised Code that a person knowingly violated, attempted to violate, or advised another person in a way that resulted in a violation of division (A) of section 4141.48 of the Revised Code or any other provision of Chapter 4141. of the Revised Code related to determining the assignment of a contribution rate, the person is subject to the following penalties:
(1) If the person is an employer, the director shall assign the employer the highest maximum rate or penalty rate assignable under Chapter 4141. of the Revised Code for the rate year during which the violation or attempted violation occurred and the three rate years immediately following that rate year, except that, if the person's business is already at the highest rate for any of those years, or if the amount of increase in the person's rate would be less than two per cent for that year, then an additional penalty rate of contributions of two per cent of taxable wages shall be imposed for that year.
(2) If the person is not an employer, the director shall assess a fine of five thousand dollars.
Effective: 08/14/2008
R. C. 119.032 review dates: 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.48
Prior Effective Dates: 01/01/06
Chapter 4141-16 Disclosure of Information
4141-16-01 Disclosure of income and eligibility verification system information.
(A) The director shall disclose wage and claim information to authorized requesting agencies, Wage and claim information which is deemed by the requesting agency to be needed in verifying eligibility for, and/or the amount of benefits shall be disclosed pursuant to a written agreement. Standardized formats established by the department of job and family services shall be adhered to by the authorized requesting agencies.
(B) Definitions:
(1) For purposes of this rule, "wage information" means the name, social security number, quarterly wages paid, and weeks worked by individual employees, and the name, address, and state identification number of an employer reporting wages under section 4141.20 of the Revised Code.
(2) For purposes of this rule, "claim information" means information regarding:
(a) Whether an individual is receiving, has received or has applied for unemployment compensation;
(b) The amount of compensation the individual is receiving or entitled to receive;
(c) The individual's home address;
(d) Whether the individual has refused an offer of work and, if so, a description of the job offered including the terms, conditions, and rate of pay;
(e) Any other information contained in the records of the director which is needed by the requesting agency to verify eligibility for, and the amount of, benefits.
(C) All applicants for and recipients of benefits under the programs listed in section 4141.162 of the Revised Code shall be notified at the time of application, and periodically thereafter, that information available through the income and eligibility verification system may be shared with agencies that administer such programs and utilized in establishing or verifying eligibility or benefit amounts.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.162
Prior Effective Dates: 5/29/90, 3/26/99, 1/15/01
4141-16-02 Agreement between department of job and family services and requesting agency.
The director shall enter into specific written agreements with the appropriate authorized agencies. The agreements shall include but need not be limited to the following:
(A) The purposes for which requests will be made and the specific information needed;
(B) Identification of all agency officials by position, with authority to request information;
(C) Methods and timing of the requests for information, including the approved format to be used, and the period of time needed to furnish the requested information;
(D) Basis for establishing the reporting periods for which information will be provided;
(E) Provisions for determining appropriate reimbursement from the requesting agency for the costs incurred, including any new developmental costs associated with furnishing data to the requesting agency.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.162
Prior Effective Dates: 5/29/90, 1/15/01
4141-16-03 Protection of confidentiality.
(A) The department of job and family services shall require requesting agencies receiving information to comply with the following measures to protect the confidentiality of the information against unauthorized access or disclosure:
(1) The information shall be used only to the extent necessary to assist in the valid administrative needs of the program receiving such information and targeted for use in ways which are most likely to be productive in identifying and preventing ineligibility and incorrect payments. The information shall be disclosed only for those purposes specified in the agreement;
(2) The information shall be stored in a place physically secure from access by unauthorized persons;
(3) Information in electronic format, such as magnetic tapes or discs, shall be stored and processed in such a way that unauthorized persons cannot retrieve the information by means of computer, remote terminal or other means;
(4) Precautions shall be taken to ensure that only authorized personnel are given access to on-line files;
(5) The requesting agency shall instruct all personnel with access to the information regarding the confidential nature of the information, and the sanctions specified in Chapter 4141. of the Revised Code for the unauthorized disclosure of information and any other relevant state statutes;
(6) The head of each requesting agency shall sign an acknowledgment on behalf of the entire agency attesting to the agency's policies and procedures regarding confidentiality.
(B) The requesting agency shall permit the department of job and family services to make onsite inspections to ensure that the requirements of the agreement and Chapter 4141. of the Revised Code are being met.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.162
Prior Effective Dates: 5/29/90, 1/15/01
Chapter 4141-17 Successorship
4141-17-01 Successor in interest.
For the purposes of section 4141.24 of the Revised Code:
(A) "Trade or business" includes all real, personal and intangible property used in the operation of the trade or business and includes the employer's workforce.
(B) "Person" has the same meaning as provided in "The Internal Revenue Code of 1956," 100 Stat. 2138, 26 U.S.C. 7701.
(C) "Successor in interest" is any person or employer as defined in division (A)(1) of section 4141.01 of the Revised Code that is or becomes an employer and that acquires a trade or business under rules 4141-17-02 to 4141-17-05 of the Administrative Code.
Replaces: 4141-17-01
Effective: 01/01/2006
R. C. 119.032 review dates: 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.48
Prior Effective Dates: 1/1/72, 7/3/86, 5/29/90, 3/26/99
4141-17-02 Voluntary successorship; clearly segregable and identifiable portion.
(A) The transfer of a portion of a trade or business will result in the transferee becoming a successor in interest if all of the following requirements are satisfied:
(1) A clearly segregable and identifiable portion of the transferor's trade or business located in the state of Ohio is transferred;
(2) Immediately after the transfer, the transferee employs substantially the same individuals covered under the Ohio unemployment compensation law who immediately prior to the transfer were employed in the clearly segregable and identifiable portion of such trade or business; and
(3) An application signed by the transferor and the transferee requesting that the transferee be made a successor in interest is submitted to the director. The application containing all of the information required in paragraph (C) of this rule shall be filed with the director within ninety days from the date the director sends notice to the transferee that the request may qualify for a transfer of experience. Failure to submit the application within the prescribed time limits shall result in the automatic denial of the application.
Under this type of transfer, the successor in interest shall assume from the transferor's account only the employment experience determined, pursuant to paragraph (D) of this rule, to be attributable to the segregable and identifiable portion transferred. The director shall revise the contribution rates of the transferor and transferee to reflect the results of the successorship.
(B) The application referred to in paragraph (A) of this rule must be signed by duly authorized representatives of the transferor and the transferee.
(C) In order for the department to determine the portion of the payroll and unemployment experience to be transferred to the transferee and also whether the transferee is eligible for an experience rate, the application containing the following information must be received by the director:
(1) Address and location, trade name and description of the portion of the business sold;
(2) Date of the transfer;
(3) Date of the first employment subject to the Ohio unemployment compensation law for the transferring portion of the business before it was transferred;
(4) Gross and taxable payroll totals for individuals covered under the Ohio unemployment compensation law attributable to the transferred portion for the four completed calendar quarters immediately preceding the quarter in which the transfer occurred; and
(5) The names and social security numbers of the employees transferred and retained by the transferee furnished in a manner approved by the director.
(D) If the transfer of experience is approved, the taxable wages, contributions, voluntary contributions, amounts transferred to the mutualized account under section 4141.24 of the Revised Code, charges for benefits paid, that are attributable to the transferor for all periods prior to the date of transfer, shall be transferred based on the ratio that the taxable wages attributable to the transferred portion for the four completed calendar quarters immediately preceding the quarter in which the transfer occurred bears to the total taxable wages of the predecessor for the same period. Charges for unemployment compensation benefits paid after the effective date of the transfer, to individuals who are identified in the application as having been transferred to the transferee, shall be charged to the account of the transferee.
(E) The transfer of experience will not be approved unless all of the information required in paragraph (C) of this rule has been submitted in accordance with the requirements of this rule and all contributions, interest and forfeitures due to the department by both the transferor and transferee are paid in full no later than a date set by the director.
(F) For the purposes of this rule, a clearly segregable and identifiable portion of the transferor's business means a portion of the business, such as a division, that would have been able to operate independently from the trade or business as a whole prior to the date of the transfer.
(G) The director shall not approve a transfer of experience or contribution rates of the transferee or transferor for any contribution period with respect to which the director has determined contribution rates for the transferee or transferor pursuant to division (G) of section 4141.24 or section 4141.48 of the Revised Code.
Effective: 08/14/2008
R. C. 119.032 review dates: 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.48
Prior Effective Dates: 1/1/74, 5/29/90, 6/1/94, 3/26/99, 12/14/99, 1/15/01, 1/26/02, 1/1/06
4141-17-03 Voluntary successorship: substantially all of the assets.
(A) The transfer of substantially all of a trade or business will result in the transferee becoming a successor in interest if all of the following requirements are satisfied:
(1) Seventy-five per cent or more of the assets of the transferor's trade or business located in the state of Ohio are transferred to the transferee;
(2) Immediately after the acquisition, the transferee employs seventy-five per cent or more of the same individuals covered under the Ohio unemployment compensation law who immediately prior to the transfer were employed in such business; and
(3) An application signed by the transferor and the transferee requesting that the transferee be made a successor in interest is submitted to the director. The application, containing all the information required in paragraph (B) of this rule, shall be filed with the director within ninety days from the date of transferthe director sends notice to the transferee that the request may qualify for a transfer of experience. Failure to submit the application within the prescribed time limits shall result in the automatic denial of the application. Under this type of transfer, the successor in interest shall assume all of the resources and liabilities of the transferor's account, including the transferor's entire employment experience. The director shall revise the contribution rates of the transferor and the transferee to reflect the results of the successorship.
(B) In order for the director to determine whether substantially all of the assets of the transferor's business are transferred to the transferee and whether, immediately after the acquisition, the transferee employed substantially the same individuals covered under the Ohio unemployment compensation law who immediately prior to the transfer were employed in such trade or business, the application referred to in paragraph (A) of this rule must provide:
(1) The number of individuals covered under the Ohio unemployment compensation law employed by the transferor at the time of the transfer and the number of the individuals covered under the Ohio unemployment compensation law employed by the transferee immediately after the acquisition; and
(2) A statement signed by the transferor and transferee that provides:
(a) The monetary value of the total assets of the transferor located in the state of Ohio at the time of the acquisition, including the valuation of real property and personal property consistent with the employer's most recent valuation for federal tax purposes, and intangible property including the value of patents, trademarks and goodwill; and
(b) The monetary value of assets that were transferred at the time of the acquisition as valued in paragraph (B)(2)(a) of this rule.
(C) The application referred to in paragraph (A) of this rule must be signed by a duly authorized representative of both the transferor and the transferee.
(D) The transfer of experience will not be approved unless all of the contributions, interest and forfeitures due to the department by both the transferor and the transferee are paid in full no later than a date set by the director.
(E) The director shall not approve a transfer of experience or contribution rates of the transferee or transferor under this rule for any contribution period with respect to which the director has determined contribution rates for the transferee or transferor pursuant to division (G) of section 4141.24 or section 4141.48 of the Revised Code.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.48
Prior Effective Dates: 1/1/74, 5/29/90, 5/1/93, 3/26/99, 1/15/01, 1/26/02
4141-17-04 Automatic successorship.
(A) The transferee shall become a successor in interest by operation of law where:
(1) There is a transfer of all of the transferor's trade or business located in the state of Ohio; and
(2) At the time of the transfer the transferor is liable under Chapter 4141. of the Revised Code.
(B) The transferee, as successor in interest, shall assume all of the resources and liabilities of the transferor's account. The director shall revise the contribution rates of the transferee to reflect the result of the successorship.
(C) The director shall not approve a transfer of experience or contribution rates of the transferee or transferor for any contribution period with respect to which the director has determined contribution rates for the transferee or transferor pursuant to division (G) of section 4141.24 or section 4141.48 of the Revised Code.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.48
Prior Effective Dates: 1/1/74, 5/29/90, 1/15/01, 1/26/02, 1/1/03
4141-17-05 Mandatory partial transfer of experience.
(A) If the director finds pursuant to division (G)(1) of section 4141.24 of the Revised Code that an employer has transferred a portion its trade or business to another employer and, at the time of the transfer, both employers are under substantially common ownership, management, or control, then the unemployment experience and outstanding debt attributable to the transferred portion of the trade or business shall be transferred to the transferee.
(B) In order for the director to determine the portion of the payroll and unemployment experience to be transferred to the transferee, the transferor and the transferee shall provide:
(1) The address, location, and description of the portion of the trade or business transferred;
(2) The date of transfer;
(3) The date of the first employment subject to the Ohio unemployment compensation law for the transferring portion of the trade or business before it was transferred;
(4) The gross and taxable payroll total for individuals covered under the Ohio unemployment compensation law attributable to the transferred portion for the four completed calendar quarters immediately preceding the quarter in which the transfer occurred; and
(5) The names and social security numbers of the employees transferred and retained by the transferee.
(C) If the director finds that information provided by the transferor and transferee is incomplete or inaccurate, the director shall determine the portion of the payroll and unemployment experience to be transferred based on available records, and may estimate payroll and unemployment experience as the basis on which to transfer experience and calculate the appropriate rate of contribution for the transferor and transferee.
(D) If the director determines under this rule that payroll, outstanding debt and experience are to be transferred, the outstanding debt, taxable wages, contributions, voluntary contributions, amounts transferred to the mutualized account under section 4141.24 of the Revised Code, and charges for benefits paid, that are attributable to the transferor for all periods prior to the date of transfer, shall be transferred based on the ratio that the taxable wages attributable to the transferred portion for the four completed calendar quarters immediately preceding the quarter in which the transfer occurred bears to the total taxable wages of the transferor for the same period. Charges for unemployment compensation benefits paid after the effective date of the transfer, to individuals who were transferred to the transferee, shall be charged to the account of the transferee.
(E) Except as provided in paragraph (F) of this rule, rates calculated pursuant to this rule for the transferor and transferee shall be effective the date of the transfer and for each year thereafter.
(F) The director shall not determine contribution rates of the transferee or transferor pursuant to this rule if the director has determined contribution rates for the transferor or transferee for the same contribution period or periods pursuant to division (G)(2) of section 4141.24 or section 4141.48 of the Revised Code.
Effective: 08/14/2008
R. C. 119.032 review dates: 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.48
Prior Effective Dates: 1/1/06, 5/17/07
Chapter 4141-19 Filing of Documents, Reports, Appeals
4141-19-01 Filing of documents, reports, appeals and other information.
(A) The director may permit documents and information that are required to be filed with the director within statutorily defined time frames in Chapter 4141. of the Revised Code to be filed or submitted through the use of electronic means including, but not limited to, a facsimile device, electronic network, or the internet.
(B) All documents, reports, application, appeals, notices, exceptions, voluntary contributions, payments and other information required to be filed with the director within statutorily defined time frames will be considered timely filed if received by the director within the time prescribed in Chapter 4141. of the Revised Code, except as follows:
(1) Use of U.S. postal service
(a) If the United States postal service is used as the means of delivery, the enclosing envelope must have a postmark date, as governed by the United States postal regulations, that is on or before the last day of the statutorily defined time frame.
(b) Where the postmark date is illegible or missing, the documents, reports, applications, appeals, notices, exceptions, voluntary contributions, payments, and other information is timely filed if received no later than the end of the fifth calendar day following the last day of the statutorily defined time frame.
(2) Use of postage meter mail
(a) Postage meter mail supported by "Post Office Form 3817" will be considered to have been received by the department on the date of the cancellation appearing on "Post Office Form 3817."
(b) Other postage meter mail will be considered to have been received by the department on the date appearing on the meter imprint. However, if postage meter mail is received by the department more than five calendar days after such date, the director may request that additional evidence verifying the meter imprint date be provided and consider such evidence in determining the date of receipt.
(3) Use of "electronic means"
(a) When electronic means are used as the method of delivery, the document or information submitted must be received by a facsimile device, electronic device, or at an electronic address designated, operated and maintained by the director; and be confirmed by the director to have been received within the statutorily prescribed time frame.
(b) If the director finds that a document or information received electronically is unintelligible or incomplete, the director may disregard the transmitted document or information in rendering a determination, decision, or order with respect to which the transmitted document or information would otherwise be relevant.
(4) Extended filing
When documents, reports, applications, appeals, notices, exceptions, voluntary contributions, payments and other information required to be filed have a due date that falls on Saturday, Sunday, or a legal holiday as defined by section 1.14 of the Revised Code, they shall be considered timely if filed in person on the next work day.
(C) Where the department has not received, has disregarded as unintelligible or incomplete, or is unable to locate an appeal, said appeal will be considered to have been received timely if the sender provides independent verification to demonstrate that the appeal was mailed, submitted electronically or filed in person within the statutorily prescribed time frame.
(D) Definitions:
(1) For purposes of this rule, "facsimile device" means a device that electronically or telephonically receives and transmits reproductions or facsimiles of documents.
(2) For the purposes of this rule, "internet" means an electronic communications network that connects computer networks and organizational computer facilities via routers worldwide.
(3) For the purposes of the rule, "workday" means any day that is not a Saturday, Sunday, or legal holiday.
(4) For the purposes of this rule, "electronic means" includes, but is not limited to, a facsimile device, electronic network, or the internet.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.20, 4141.23, 4141.24, 4141.241, 4141.26, 4141.28
Prior Effective Dates: 1/1/72, 7/3/86, 5/29/90, 6/1/94, 7/1/98, 3/26/99, 12/14/99, 1/15/01, 1/26/02, 1/1/03
Chapter 4141-21 Application for Reconsideration
4141-21-01 Application for reconsideration of employer's liability determination.
An employer applying for reconsideration pursuant to division (D) and/or (E) of section 4141.26 of the Revised Code shall file an application within thirty days after the mailing determination was sent to the employer or the employer's authorized representative. Such application shall provide the name and address and official position of the person filing the application, the name, address, and identification number of the employer, and a brief statement of the reasons for application for reconsideration.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.241, 4141.26, 4141.33
Prior Effective Dates: 1/1/74, 7/3/86, 12/30/91, 1/15/01
4141-21-03 Payment during director's reconsideration and review by the review commission.
The filing of an application for reconsideration of a director's determination or an application for review by the unemployment compensation review commission does not stay the employer's obligation to pay contributions, surcharge, interest or forfeiture when due as determined for it by the director.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.26
Prior Effective Dates: 1/1/72, 7/3/86, 12/30/91, 3/26/99, 1/15/01
Chapter 4141-23 Records of Employers
4141-23-01 Records of employers.
(A) True and accurate permanent employment and payroll records shall be maintained by every employer who has in its employ one or more individuals. Such records shall show, with reference to each and every individual in employment, the following:
(1) Name and address;
(2) Social security account number;
(3) The amount of gross earnings for each pay period before deductions for any purpose;
(4) The date of payment and the amount of wages paid with respect to each separate pay period;
(5) The date or dates on which services were performed for such employer; also, the dates hired or rehired or returned to work after temporary layoff, as well as the date on which services were terminated and the cause of such termination;
(6) The time lost due to being unavailable for work;
(7) The character of the services performed by the individual;
(8) A division between covered and excluded employment, when both such services appear in the same pay period; and
(9) The cash value of any remuneration in lieu of or in addition to cash wages.
(B) On request by the director, every employer, organization or association shall make available those records necessary for the director to perform audits. Such records shall include, but are not limited to: general ledgers; charts of accounts; federal income tax returns; social security reports (form 941); federal unemployment tax act reports (form 940); other reports to the United States internal revenue service (forms W-2, and W-3, 1096 and 1099); individual earnings records; payroll summaries; contribution and wage reports made to the department ; workers’ compensation reports; city and state payroll reports; check registers; trial balances; balance sheets; income statements; master vendor lists; canceled checks; bank statements; and combined cash journals.
(C) Payroll and employment records shall be made available by the employer for audit at the employer’s place of business, or at the office of its duly authorized representative within the state of Ohio, during regular daytime business hours.
(D) On discontinuance of the business or any part thereof, the employer shall notify the director as to where the records are to be kept and make such records available for audit in the state of Ohio.
(E) Such permanent employment and payroll records shall be kept and maintained so as to establish clearly the correctness of all reports which the employer is required to file with the director and, in addition, shall contain memoranda to establish the extent to which such employers are liable for contributions or payments in lieu of contributions.
Effective: 01/25/2010
R.C. 119.032 review dates: 11/10/2009 and 01/01/2015
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.18
Prior Effective Dates: 7/3/86, 12/30/91, 1/15/01, 2/22/04
4141-23-02 Records to be kept five years.
Records established as required by rule 4141-23-01 of the Administrative Code shall be preserved and maintained for a period of not less than five years after the calendar year in which the remuneration with respect to such worker was paid.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.13(G), 4141.18
Prior Effective Dates: 1/1/72, 7/3/86, 12/30/91
4141-23-03 Social security account numbers.
Each employer shall ascertain the social security account number of each individual to whom the employer provides remuneration. If a worker does not have a social security account number, the employer shall advise the worker of the necessity of procuring such number in the manner prescribed by the social security administration.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.13(G), 4141.18
Prior Effective Dates: 12/16/47, 7/3/86, 12/30/91
Chapter 4141-25 Employer Notices and Reports
4141-25-05 Low or no earnings report. [Rescinded]
Rescinded eff 1-1-06
4141-25-07 Qualifying weeks.
(A) Remuneration in lieu of notice, vacation pay, holiday pay, dismissal and severance pay, when paid with respect to calendar weeks within the base period, shall be included in determining the number of qualifying weeks.
(B) When necessary for the purposes of qualifying a commission salesman, whose earnings are entirely in the form of commissions, for unemployment benefits the director may allocate the earnings of such individual to the calendar weeks in which such wages were actually earned. Provided that, where such allocation cannot be made reasonably in such manner, the director may allocate all commissions paid by an employer in the base period equally to each week of employment with such employer in the base period.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01, 4141.31
Prior Effective Dates: 1/1/72, 7/3/86, 12/30/91, 1/15/01
4141-25-08 Wages reported out-of-state.
When an employer was required to pay contributions on an individual's remuneration in another state during the individual's base period, the employer shall show the amount of remuneration reported in each such state on a form or in a manner prescribed by the director.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.13(G)
Prior Effective Dates: 1/1/52, 7/3/86, 12/30/91, 1/15/01
4141-25-09 Director's authority to request information regarding labor disputes.
Upon request, the employer shall furnish to the director the names, social security numbers, and other information determined by the director to be necessary to determine whether the reason for unemployment of individuals employed at such factories, establishments or premises was due to a lockout or a labor dispute other than a lockout. The employer shall also furnish any information requested by the director with respect to the ending date of the dispute.
Replaces: 4141-25-09
Effective: 01/01/2006
R. C. 119.032 review dates: 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.20, 4141.283
Prior Effective Dates: 10/5/50, 7/3/86, 12/30/91, 1/15/01
Chapter 4141-27 Application for Benefits
4141-27-01 Application for determination of benefit rights.
(A) An application for determination of benefit rights shall be made by the unemployed individual in a manner prescribed by the director. An individual shall furnish his or her social security account number, the social security numbers of the applicant's spouse and other individuals claimed as dependents and any other information necessary to make a determination of the application. An individual may be permitted to file an application for determination of benefit rights by telephone or other electronic means as provided by rule 4141-19-01 of the Administrative Code if one or more of the following factors apply:
(1) The individual resides in Ohio at the time of application,; or
(2) The individual had Ohio employment as defined in section 4141.01 of the Revised Code,; or
(3) The individual is physically present in Ohio at the time of the application.
(B) The director shall examine the first claim for benefits filed in any benefit year, and any additional claim, and on the basis of any facts found by the director, determine whether the claimant's most recent separation and, to the extent necessary, prior separations from work are disqualifying separations under division (D)(2) of section 4141.29 of the Revised Code. However, where a claimant has been employed in covered employment for six weeks or more with the claimant's most recent separating employer and earned or has been paid an amount for all such weeks that is six times twenty-seven and one-half per cent of the state average weekly wage as computed under division (B)(3) of section 4141.30 of the Revised Code, separations prior to the claimant's most recent separation shall not be examined.
(C) If the director determines that the most recent separation or a separation that occurred prior to the week for which the claim is filed is disqualifying, the director shall disqualify the claimant for the duration of his or her unemployment as defined in division (G) of section 4141.29 of the Revised Code.
(D) If the claimant is or was in concurrent employment with two or more employers prior to his most recent separation, and the claimant quit employment with one of the employers, such quit will be considered non-disqualifying if:
(1) The remuneration, hours, or other conditions of such employment are substantially less favorable than the other work that he or she was performing at the time of the quit; and
(2) The employment, if offered as new work, would be considered not suitable under the provisions of divisions (E) and (F) of section 4141.29 of the Revised Code.
(E) If an individual is disqualified from receiving benefits pursuant to paragraph (C) of this rule or left employment under the provisions of paragraph (D) of this rule, then benefits that may become payable to such claimant, that are chargeable to the account of the employer from whom he or she was separated under such conditions, shall be charged to the mutualized account provided in section 4141.25 of the Revised Code, provided that no charge shall be made to the mutualized account for benefits chargeable to a reimbursing employer except as provided in division (D)(2) of section 4141.24 of the Revised Code. In the case of a reimbursing employer, the director shall refund or credit to the account of the reimbursing employer any over-paid benefits that are recovered under division (B) of section 4141.35 of the Revised Code.
(F) Any benefits that would otherwise be chargeable to the account of the employer from whom an individual quit employment under conditions described in paragraph (D) of this rule, shall instead be charged to the mutualized account as provided in division (H) of section 4141.29 of the Revised Code.
(G) The application for determination of benefit rights shall not be considered valid unless the individual has performed services in covered employment in six weeks since the beginning of the previous benefit year for which remuneration was paid or is payable, and with respect to such services earned or was paid three times the average weekly wage determined for the previous benefit year. Compensation paid to an individual whichthat is not for services performed, including but not limited to back pay, shall not be used to meet this requirement.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.28, 4141.29
Prior Effective Dates: 1/6/74, 7/3/86, 5/1/93, 6/3/96, 3/26/99, 12/14/99, 1/15/01, 1/26/02, 2/22/04
4141-27-04 Filing claims for benefits.
(A) A claim for benefits shall be filed weekly or biweekly, in a manner prescribed by the director, by the unemployed individual who has filed an application for determination of benefit rights. An individual filing a claim for benefits shall furnish any information necessary to determine the individual's eligibility for benefits. When an individual has been permitted to register and file a claim by mail, in accordance with rule 4141-29-01 of the Administrative Code, such claim shall be deemed to have been filed on the date on which it is postmarked in accordance with rule 4141-19-01 of the Administrative Code.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.28, 4141.29
Prior Effective Dates: 1/6/74, 7/3/86, 12/30/91, 1/15/01, 2/22/04
4141-27-05 Time limitation for filing claim for benefits within the benefit year.
(A) When a benefit year has been established and a claim for benefits is filed for a week of total or partial unemployment, to be valid, the claim must be filed not later than the end of the third calendar week immediately following such week.
(B) In exceptional cases, when it is shown to the satisfaction of the director that an individual has been deterred by circumstances beyond the individual’s control from filing a claim as prescribed in this rule, the director may extend the time limitations to file.
Effective: 01/25/2010
R.C. 119.032 review dates: 11/10/2009 and 01/01/2015
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.29
Prior Effective Dates: 7/3/86, 12/30/91, 6/3/96, 1/15/01, 2/22/04
4141-27-06 Deferred reporting. [Rescinded]
Rescinded eff 2-22-04
4141-27-08 Corrected determinations and decisions. [Rescinded]
Rescinded eff 2-22-04
4141-27-09 Requests for redetermination and appeal.
(A) Any interested party notified of a determination of an application for determination of benefit rights or a claim for benefits may, within twenty-one calendar days after the date the notice was sent, appeal the determination in the manner prescribed by section 4141.281 of the Revised Code. An appeal of a determination shall be deemed to be a request for redetermination during the period the director has jurisdiction.
(B) Upon receipt of a request for redetermination/appeal, the director shall issue a redetermination or transfer the request to the commission.
(1) If the director issues a redetermination, it shall void the prior determination. Such redetermination is appealable to the same extent as a determination.
(2) If the director transfers the request for redetermination/appeal to the commission, the commission shall acquire jurisdiction over the appeal as of the date of transfer.
(3) If the director receives a request for redetermination/appeal under this division but fails to issue a redetermination within twenty-one days, the commission shall acquire jurisdiction with respect to the appeal as of the day after the twenty-one day period.
(C) For the purposes of division (C)(3) of section 4141.281 of the Revised Code, the “director’s file” required to be included in the record on appeal shall include the following:
(1) The determination or redetermination under appeal;
(2) All information in the file pertaining to, or upon which, the determination or redetermination was based;
(3) Any information, received by the director prior to the transfer of the request for redetermination/appeal to the commission, that relates to the facts or circumstances upon which the determination or redetermination was based.
Eff 10-1-98; 1-15-01; 1-26-02; 2-22-04
Rule promulgated under: RC 119.03, 4141.14
Rule authorized by: RC 4141.13
Rule amplifies: RC 4141.28, 4141.281
R.C. 119.032 review dates: 11/10/2009 and 11/01/2014
4141-27-10 Timeliness of appeals.
(A) An appeal filed pursuant to section 4141.281 of the Revised Code is timely filed if filed within twenty-one calendar days after the director’s notice of determination or redetermination was sent to the interested party’s last known post office address.
(B) In determining whether an appeal filed pursuant to section 4141.281 of the Revised Code was filed timely, the director and the unemployment compensation review commission shall take administrative notice of and accept the “date mailed” appearing on the notice of determination or redetermination as sufficient evidence to establish the date on which the determination or redetermination was sent.
Eff 6-3-96; 3-26-99; 1-15-01; 2-22-04
Rule promulgated under: RC 119.03, 4141.14
Rule authorized by: RC 4141.13
Rule amplifies: RC 4141.281
R.C. 119.032 review dates: 11/10/2009 and 11/01/2014
4141-27-11 Establishing benefit year beginning date and additional reporting. [Rescinded]
Rescinded eff 2-22-04
Chapter 4141-28 Labor Dispute Cases
4141-28-01 Labor dispute cases heard by hearing officer.
Whenever the director has reason to believe that the unemployment of twenty-five or more individuals relates to a labor dispute, and twenty-five or more claims are filed, a hearing officer shall be assigned to conduct a hearing and prepare a decision on the case. Any case assigned to a hearing officer for hearing and decision may be transferred by the director to another hearing officer at any stage of the proceedings prior to the issuance of the hearing officer decision.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.281
Prior Effective Dates: 5/29/90, 1/15/01
4141-28-02 Scheduling labor dispute hearings; rights of parties.
Every hearing which is held pursuant to division (A) of section 4141.283 of the Revised Code shall be scheduled at a time and place reasonably convenient for the interested parties. A proceeding in any case may be rescheduled at the request of an interested party to the hearing officer. However, such a request will not be granted unless good cause is shown and the request is made immediately upon learning the need for the change. A notice of all scheduled hearings shall be mailed to the last known post office address of each interested party at least ten calendar days prior to the date of any hearing, specifying the time and place of the proceedings, and setting forth, in brief, the issues to be heard and the proceedings to be held. In the event of postponement of a scheduled hearing or other proceeding, the interested parties shall be given written notice of such postponement and shall be notified of the rescheduled proceeding in the manner set forth above.
R. C. 119.032 review dates: 03/01/2007 and 03/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.283
Prior Effective Dates: 5/29/90, 1/26/02
4141-28-03 Testimony in labor dispute hearings.
All testimony in any case heard under section 4141.283 of the Revised Code shall be given under oath or by affirmation. The proceedings shall be recorded by mechanical means or otherwise as may be prescribed by the director, and no other formal record of the proceedings by manual, mechanical, or electronic device shall be permitted.
R. C. 119.032 review dates: 03/01/2007 and 03/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.283
Prior Effective Dates: 5/29/90, 1/15/01, 1/26/02
4141-28-04 Labor dispute hearing procedure; evidence; rights of parties.
The hearing officer shall conduct hearings and other proceedings and take any steps consistent with the impartial discharge of his or her duties which appear reasonable and necessary to ascertain all relevant facts and to render a fair and complete decision on all issues. The proceedings shall be informal, and the hearing officer shall not be bound by common law or statutory rules of evidence or by technical or formal rules of procedure. The hearing officer conducting a proceeding may examine the interested parties and other witnesses. Each interested party and his or her representative shall have all rights of fair hearing, including the right of examination and cross-examination of witnesses, the right to present testimony and other evidence, the right to inspect and examine documents, files, reports and records received in evidence, the right to present testimony and other evidence in explanation and rebuttal, the right to subpoenas for witnesses and documentary evidence and the right to present argument.
(A) Stipulations by the parties.
Interested parties may submit stipulations or any other agreed statement respecting all or any part of the facts involved in the case and may also waive the hearing. The hearing officer conducting such proceeding shall require or obtain such additional evidence as may be necessary to render a fair and complete decision.
(B) Securing witnesses and documents; special investigations.
The attendance of witnesses and the production of books, papers and other documents, files and records may be required by the hearing officer as deemed necessary to present fully and adequately any issue to be determined. Whenever an investigation, payroll audit or other examination is necessary to present fully and adequately any issue to be determined in a case, the hearing officer shall require or authorize that such examination, audit or investigation be performed and submitted in evidence.
(C) Public hearings.
All hearings under division (A) of section 4141.283 of the Revised Code shall be open to the public, but the hearing officer conducting a hearing may close the hearing as to other than interested parties to the extent necessary to protect the interests and rights of the claimants or employers to a fair hearing.
(D) Adjournment or continuance.
On his or her own motion, or upon the showing of good cause by an interested party, or whenever it appears that such action is necessary to afford the claimant or employer a reasonable opportunity for a fair hearing, the hearing officer may adjourn or continue a hearing to another time or place.
(E) Failure of party to appear.
If a party in any case fails to appear personally or by authorized representative at the hearing scheduled and such party has been duly notified of the hearing, and if good cause for such failure to appear is not shown to the hearing officer, the hearing will be conducted as scheduled and a decision by the hearing officer will be issued within ten days after the hearing.
In the event there is a showing of good cause for failure to appear prior to the issuance of the decision of the hearing officer, the hearing may be rescheduled with due notice to all interested parties.
(F) Oral argument and briefs.
At the conclusion of any hearing, the interested parties shall be granted a reasonable opportunity to present argument on all issues of fact and law to be decided. The hearing officer to whom the case is assigned shall afford the interested parties an opportunity to present oral argument and may permit the filing of briefs. However, time provided to file briefs shall be limited so as to afford the hearing officer time to prepare a decision to be issued within ten calendar days after the conclusion of the hearing.
(G) Exhibits.
Exhibits shall be properly marked, identified and placed in the case folder. Those exhibits that cannot be placed in the case folder shall be retained by the hearing officer pending further proceedings.
R. C. 119.032 review dates: 03/01/2007 and 03/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.283
Prior Effective Dates: 5/29/90, 1/26/02
4141-28-05 Content of labor dispute decisions.
The director shall issue the hearing officer decision and reasons therefore within ten calendar days after the hearing. The decision shall be based upon evidence in the record, and consideration of arguments on the record, and shall set forth findings of fact and the reasons for the legal conclusions reached on the issues.
(A) Mailing to interested parties; notice of appeal rights. Copies of decisions of the hearing officer shall be mailed to the last known post office address of each interested party, and shall set forth the date of mailing to such party and a clear statement of statutory appeal rights.
(B) Copies of decisions on file. Copies of decisions of hearing officers shall be kept on file by the director.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: RC 4141.13(A)
Rule Amplifies: RC 4141.281
Prior Effective Dates: 5/29/90, 1/15/01
4141-28-06 Subpoenas in labor dispute cases.
(A) The hearing officer may, upon the request of an interested party, or upon his or her own motion and within his or her discretion, at any time, issue subpoenas to compel the attendance and testimony of witnesses and production of books, records, documents and other written evidence at any hearing. If an interested party desires the issuance of subpoenas in order to compel the attendance of witnesses or the production of evidence at a scheduled hearing, the request must be received in writing by the hearing officer at least five workdays in advance of the date of the hearing in order to allow sufficient time for preparation and service of the subpoenas. In the event that the number of subpoenas requested by any party appears to be unreasonable, the hearing officer may require a showing of necessity therefor, and, in the absence of such showing, may limit the number of subpoenas.
(B) Service of subpoenas shall be made by registered or certified mail with return receipt requested or by personal service of an authorized agent. Proof of service shall be evidenced by the return of such receipt or by affidavit of service.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.283
Prior Effective Dates: 05/29/90
4141-28-07 Contempt proceedings in labor dispute cases.
Any individual who refuses to testify or fails to appear or testify at any proceeding in response to a subpoena duly issued and served, or fails to produce books, records, documents, or other written evidence in his or her possession or under his or her control as to any matter regarding which he or she may be lawfully interrogated, shall be subject to contempt proceedings as authorized under section 4141.17 of the Revised Code.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.283
Prior Effective Dates: 05/29/90
4141-28-08 Who may be allowed witness fees in labor dispute cases.
Witness fees shall be allowed to those witnesses who were duly subpoenaed and pursuant thereto appeared in person at a hearing. For each day of attendance each of such witnesses shall be allowed the amount prescribed by law in civil cases.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.283
Prior Effective Dates: 05/29/90
4141-28-09 Availability of information from files of the director in labor dispute cases.
When an interested party or his or her representative requests information from the files of the director in order to present and maintain the issues at a labor dispute hearing before a hearing officer of the director, such information, including the transcript where the record has been transcribed, shall be made available to such party and his or her representative, for examination, copying, and making notations therefrom. Any examination of the file shall be permitted for purposes relating to the Ohio unemployment compensation act, and for no other proceeding or purpose. The director shall charge a fee to cover the costs of photocopying records within the files of the director.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.281
Prior Effective Dates: 5/29/90, 1/15/01
4141-28-10 Removal of labor dispute disqualifications in cases where claimants obtain bona fide jobs.
(A) The director shall remove a disqualification from eligibility to serve a waiting week or be paid benefits which has been imposed on a claimant who has been disqualified because his unemployment is due to a labor dispute other than a lockout if the director finds that:
(1) The claimant obtained employment as defined under Chapter 4141. of the Revised Code while the labor dispute was still in progress; and
(2) The employment obtained was of at least four weeks in duration; and
(3) The employment was not arranged with the object of obtaining unemployment compensation benefits for the claimant to which he would otherwise not be entitled; and
(4) The employment was entered into in good faith.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.29(D)(1)(a)(ii)
Prior Effective Dates: 5/1/93, 1/15/01
Chapter 4141-29 Eligibility Requirements
4141-29-01 Registration while claiming benefits.
No claim for benefits for a week of unemployment shall be valid unless the individual is registered as designated by the director. The director shall prescribe the manner and frequency of registration.
(A) An individual is deemed to be registered upon filing an application for benefit rights, making a weekly claim for benefits or reopening an existing claim following a period of employment or non-reporting.
(B) Registration continues for a period of three calendar weeks beginning with the week of registration.
(C) The director may, for good cause, extend the specified period of registration.
Effective: 01/25/2010
R.C. 119.032 review dates: 11/10/2009 and 01/01/2015
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.29
Prior Effective Dates: 7/3/86, 12/30/91, 6/3/96, 1/15/01, 2/22/04, 8/14/08
4141-29-03 Sports and athletic employment.
(A) For purposes of division (D) of section 4141.33 of the Revised Code:
(1) “Participating in sports or athletic events” refers only to the services performed by athletes as contestants in sports or athletic events and not to the services performed by managers, coaches, trainers, referees, umpires, scorers, groundskeepers or other individuals who are not contestants.
(2) An individual shall be deemed to perform “substantially all” of his or her services participating in sports or athletic events if such participation accounts for seventy-five per cent or more of total services performed during the base period.
(3) A “sports season” shall be deemed to begin on the date that scheduled training begins and to end on the date on which all related sports activity ceases.
(B) The period between two successive sports seasons or similar periods shall begin with the Sunday immediately following the date on which the sports season ends and shall continue through the Saturday following the date on which the next sports season begins.
(C) A claim for benefits shall be disallowed when the individual has reasonable assurance of employment with either the same employer or a different athletic employer for the next sports season.
(D) When an athlete performs services in nonathletic employment in addition to athletic employment, and the athlete has reasonable assurance of employment for the next sports season, claims for benefits shall be disallowed between sports seasons even if the nonathletic employment was sufficient to establish a valid application for determination of benefit rights.
Eff 7-3-86; 2-22-04
Rule promulgated under: RC 119.03, 4141.14
Rule authorized by: RC 4141.13
Rule amplifies: RC 4141.33
R.C. 119.032 review dates: 11/10/2009 and 11/01/2014
4141-29-07 Active search for work requirement.
(A) In order for an individual to be eligible to be credited with a waiting week or receive unemployment compensation benefits for a week, he or she must, unless otherwise provided pursuant to division (A)(4) of section 4141.29 of the Revised Code, provide documentation of the efforts on his or her part to search for work in his or her trade or occupation during each week. The individual shall produce such documentation for examination upon request and in a manner prescribed by the director.
(B) An individual who is a member in good standing with a labor union which refers individuals to jobs, may meet the active work search requirements of division (A)(4) of section 4141.29 of the Revised Code by providing documentation that he or she is eligible for referral or placement for each week, and producing documentation of such contact for examination upon request and in a manner prescribed by the director.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.29(A)(4)
Prior Effective Dates: 5/1/93, 1/15/01
Chapter 4141-30 Separation Pay and Pension Benefits
4141-30-01 Separation pay.
Payments made to employees in return for their agreeing to a separation from employment shall be deducted from unemployment benefits otherwise payable to them as provided under section 4141.31 of the Revised Code. Such payments shall be deemed to be remuneration in the form of separation pay.
Effective: 08/14/2008
R. C. 119.032 review dates: 05/15/2008 and 08/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.31
Prior Effective Dates: 6/3/96
4141-30-12 [Rescinded] Pension payments.
Effective: 01/25/2010
R.C. 119.032 review dates: 11/10/2009
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.31, 4141.312
Prior Effective Dates: 6/3/96, 1/15/01, 1/1/06, 5/17/07
Chapter 4141-31 Interstate Claims
4141-31-01 Interstate claims.
(A) The following rules shall govern the Ohio department of job and family services in its administrative cooperation with other states which have adopted a similar regulation for the payment of benefits to interstate claimants.
(B) As used in rules 4141-31-01 to 4141-31-10 of the Administrative Code unless the context clearly requires otherwise:
(1) “Interstate Benefit Payment Plan” means the plan approved by the “National Association of State Workforce Agencies” under which benefits shall be payable to unemployed individuals absent from the state (or states) in which benefit credits have been accumulated.
(2) “Interstate claimant” means an individual who files an interstate claim for benefits under the unemployment insurance law of a liable state from another state through the facilities of an agent state, or directly with the liable state. The term “interstate claimant” shall not include any individual who customarily commutes across state lines from a residence in one state to work in a liable state unless the Ohio department of job and family services finds that this exclusion would create undue hardship on such claimants in specified areas.
(3) “State” includes the District of Columbia, Puerto Rico, and the Virgin Islands.
(4) “Agent state” means any state from or through which an individual files an interstate claim for benefits against another state.
(5) “Liable state” means any state against which an individual files, from or through another state, an interstate claim for benefits.
(6) “Benefits” means the compensation payable to an individual, with respect to the individual’s unemployment, under the unemployment insurance law of any state.
(7) “Week of unemployment” includes any week of unemployment as defined in the law of the liable state from which benefits with respect to such week are claimed.
(C) Interstate benefit rules 4141-31-01 to 4141-31-10 of the Administrative Code shall apply to claims taken in and for Canada.
Eff 1-1-72; 7-3-86; 5-29-90; 12-14-99; 1-15-01; 2-22-04
Rule promulgated under: RC 119.03, 4141.14
Rule authorized by: RC 4141.13
Rule amplifies: RC 4141.42
R.C. 119.032 review dates: 11/10/2009 and 11/01/2014
4141-31-02 Registration for work on interstate claims.
(A) The agent state shall register for work each interstate claimant who files through the agent state, or upon notification of a claim filed directly with the liable state, as required by the law, regulations and procedures of the agent state. Such registration shall be accepted as meeting the registration requirements of the liable state,
(B) Each agent state shall duly report to the liable state in question each interstate claimant who fails to meet registration/reemployment assistance reporting requirements of the agent state.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.42
Prior Effective Dates: 7/3/86, 5/29/90, 12/14/99
4141-31-03 Benefit rights of interstate claimants.
If a claimant files a claim against any state, and it is determined by such state that the claimant has available benefit credits in such state, claims for benefits shall be filed only against that state as long as benefit credits are available in that state. Thereafter, the claimant may file claims against any other state in which there are available benefit credits. For purposes of this rule, benefit credits shall be deemed to be unavailable whenever benefits have been exhausted, terminated, postponed for an indefinite period or for the entire period in which benefits would otherwise be payable, or whenever benefits are affected by the application of a seasonal restriction.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.42
Prior Effective Dates: 7/3/86, 5/29/90, 12/14/99
4141-31-04 Interstate claims for benefits.
(A) Claims for benefits or waiting period filed by an interstate claimant directly with the liable state shall be filed in accordance with the liable state's procedures.
(B) With respect to weeks of unemployment during which an individual is attached to the individual's regular employer, the liable state shall accept as timely any claim which is filed through the agent state within the time limit applicable to such claims under the law of the agent state.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.42
Prior Effective Dates: 7/3/86, 5/29/90, 12/14/99
4141-31-05 Determination of interstate claims.
(A) The agent state shall, in connection with each claim filed by an interstate claimant, identify to the liable state in question, any potential issue relating to the claimant's availability for work and eligibility for benefits detected by the agent state.
(B) The agent state's responsibility and authority in connection with the determination of interstate claims shall be limited to the identification of potential issues identified in connection with initial or weeks claimed filed through the agent state and the reporting of relevant facts pertaining to each claimant's failure to register for work or report for reemployment assistance as required by the agent state.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.42
Prior Effective Dates: 7/3/86, 5/29/90, 12/14/99
4141-31-06 Appellate procedure on interstate claims.
(A) The agent state shall afford all reasonable cooperation in the taking of evidence and the holding of hearings in connection with appealed interstate benefit claims when so requested by a liable state.
(B) With respect to the time limits imposed by the law of a liable state upon the filing of an appeal in connection with a disputed benefit claim, an appeal made by an interstate claimant shall be deemed to have been made and communicated to the liable state on the date it is received by any qualified officer of the agent state.
(C) The liable state shall conduct hearings in connection with appealed interstate benefit claims. The liable state may contact the agent state for assistance in special circumstances.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.42
Prior Effective Dates: 7/3/86, 5/29/90, 12/14/99
4141-31-08 Providing assistance to interstate claimants.
(A) Each agent state shall upon request by an interstate claimant assist the individual with the understanding and filing of necessary notices and documents.
(B) The liable state shall provide interstate claimants with access to information concerning the status of their claims throughout the normal business day.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.42
Prior Effective Dates: 5/29/90
4141-31-09 Eligibility review program.
The liable state shall schedule and conduct eligibility review interviews for interstate claimants.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.42
Prior Effective Dates: 5/29/90, 12/14/99
4141-31-10 Notification of interstate claim.
The liable state will notify the agent state of each initial claim, reopened claim, claim transferred to interstate status, and each week claimed filed from the agent state using uniform procedures and record format pursuant to the interstate benefit payment plan.
R. C. 119.032 review dates: 05/13/2008 and 05/01/2013
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.42
Prior Effective Dates: 12/14/99
Chapter 4141-32 Seasonal Status
4141-32-01 Determination of seasonal status.
(A) No industry or employment shall be deemed seasonal unless it is determined to be seasonal by the director.
(B) Any employer seeking to be determined a "seasonal employer" by the director shall file with the director a written application to be determined to be a seasonal employer and for classification of its employment as seasonal. The application shall contain the following information:
(1) The total number of individuals employed by the employer in the fifty-two week period ending with the last week of the most recently completed seasonal period;
(2) The number of individuals employed by the employer in seasonal employment in the proposed seasonal industry in the fifty-two week period ending with the last week of the most recently completed seasonal period;
(3) The number of individuals employed by the employer who are not in seasonal employment in the proposed seasonal industry and are in administrative and maintenance operations;
(4) The beginning and ending date of the proposed seasonal period;
(5) The nature of the operations and business conducted by the employer; and
(6) The employer's state unemployment tax account number.
(C) The application to be determined to be a seasonal employer and for classification of seasonal employment must be signed by a duly authorized representative.
(D) Definitions:
(1) "Seasonal employer" means an employer whose operations and business are substantially all in an industry in which it is customary to operate because of climatic conditions or because of the seasonal nature of such industry only during regularly recurring periods of forty weeks or less duration in any consecutive fifty-two week period.
(2) "Seasonal industry" means an industry in which it is customary to operate because of climatic conditions or because of the seasonal nature of such industry only during regularly recurring periods of forty weeks or less duration in any consecutive fifty-two week period.
(3) "Seasonal employment" means employment for a seasonal employer in a seasonal industry only during the employer's seasonal period. An individual who works for a seasonal employer outside of the employer's seasonal period shall not be considered in seasonal employment.
(E) The director shall determine whether the employer is a "seasonal employer" and if so establish the seasonal period. No seasonal period shall be established which exceeds forty weeks in duration in any consecutive fifty-two week period.
(F) Any employer determined to be a seasonal employer shall submit to the director annually, no later than sixty days prior to the beginning date of the proposed seasonal period, the information provided under paragraph (B) of this rule.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.33
Prior Effective Dates: 5/29/90, 7/1/98, 1/15/01
Chapter 4141-35 Benefit Charges
4141-35-03 Exception to benefit charges.
Any exception to benefit charges under division (D) of section 4141.24 of the Revised Code must be in writing and filed with the department within fifteen days after the notice of benefit charges is mailed or delivered to the employer.
The exception to charges must be signed by the employer or a duly authorized representative and shall include the employer's name; the employer's unemployment compensation account number; the mailing date of the notice to which exception is being taken; the claimant's name and social security account number; and the reason for the exception and sufficient information to show why such charges are not in accordance with section 4141.24 of the Revised Code.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.28(I)
Prior Effective Dates: 10/16/59, 7/3/86, 5/29/90, 1/15/01
4141-35-05 Charges on combined wage credit claims paid by Ohio.
When the department is the paying agency for benefits payable under a combined wage credit claim, each payment of benefits shall be prorated to the agencies which have furnished wage credits used to qualify the claimant in the same proportions that the wage credits furnished by such agencies bear to the total wage credits used. Benefits prorated to the department shall be charged against the accounts of employers as prescribed in section 4141.24 of the Revised Code.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24
Prior Effective Dates: 1/6/74, 7/3/86, 12/30/91, 1/15/01
4141-35-06 Charges on combined wage credit claims paid by another state.
Benefits paid by another state employment security agency to an individual whose wage credits have been transferred to such other agency by the department shall not be charged to the account of an employer if the employer's account under the same or similar circumstances would not be charged for such benefits for a claim paid by the director under the Ohio law, provided that the noncharging shall not be applicable to an employer which makes payments in lieu of contributions under section 4141.241 or 4141.242 of the Revised Code. When the individual does qualify for benefit rights under the Ohio law but wage credits are required to be transferred to another state under the secretary of labor's "Interstate Arrangement for Combining Employment and Wages," 20 C.F.R. Part 616, as amended, 45 Fed. Reg. 47108, August 11, 1980, then the accounts of employers liable under the Ohio law shall be charged in the manner described in rule 4141-35-05 of the Administrative Code.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.43
Prior Effective Dates: 1/6/74, 7/3/86, 6/3/96, 1/15/01
4141-35-07 Unemployment caused by a major disaster.
(A) Any contributory employer filing an application in accordance with the provisions of section 4141.285 of the Revised Code must file such application within one hundred eighty days from the date of the major disaster as declared by the president of the United States. Such application must identify the location of employment affected by the disaster, the extent and duration of unemployment caused by the disaster, and the name and social security account number of each employee that the employer considers to have become unemployed due to such disaster.
(B) In accordance with the provisions of division (B) of section 4141.26 of the Revised Code, an employer may file a request for reconsideration of the director's ruling on an application filed under the provisions of section 4141.285 of the Revised Code and this rule. Such written request must be filed with the director of the department of job and family services or postmarked within thirty days after the director's ruling is mailed to the employer's last known address.
R. C. 119.032 review dates: 03/01/2007 and 03/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.285
Prior Effective Dates: 1/1/74, 7/3/86, 12/30/91, 1/15/01, 1/26/02
Chapter 4141-36 Supplemental Unemployment Benefit Plans
4141-36-01 Supplemental unemployment benefit plans.
An employer or employee seeking approval for a private supplemental unemployment benefit plan must submit the following information to the director:
(A) A copy of the plan or description of the arrangement under which supplemental unemployment benefits will be paid; and
(B) A citation to legal authority under which plan payments do not constitute wages for the purpose of federal unemployment tax.
Effective: 05/17/2007
R. C. 119.032 review dates: 03/01/2007 and 05/01/2012
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.36
Prior Effective Dates: 12/30/91, 6/3/96, 1/15/01, 1/26/02
Chapter 4141-37 Reimbursing Employer
4141-37-01 Notice of election to become reimbursing employer.
(A) The notice of election to become a reimbursing employer shall be made on a form prescribed by the director, or on a form containing the information, as required herein. The notice must show the total amount of wages paid for covered employment during each of the four completed calendar quarters immediately preceding the date of the notice of election. (Total wages paid for covered employment in any quarter between the quarters shown in the notice and the effective date of the election must be furnished no later than fifteen days following such effective date.) An explanation shall be furnished where less than four quarters of wages are shown, or when wages in one quarter, or several quarters, differ substantially from others. The notice must be signed by a duly authorized official of the organization.
(B) Unless the documents are already on file with the department, the notice must be accompanied by certified copies of:
(1) Resolution by the board of directors, trustees, or other governing body of the electing organization, however denominated, setting forth the organization's election to become liable for payments in lieu of contributions, pursuant to the provisions of section 4141.241 of the Revised Code; and
(2) Letter of exemption from internal revenue service granting exemption from income tax under section 501(a) of the Internal Revenue Code of 1954 with respect to organizations described in section 501(c)(3) of that code.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.13(G), 4141.241(A)
Prior Effective Dates: 01/01/72, 07/03/86, 01/15/01
4141-37-02 Definition of bonding amount.
The term "bonding amount" means the total amount of surety bond, approved municipal or other bonds, approved securities, or a combination thereof, or other forms of collateral security approved by the director, required by law and rule to be furnished by a reimbursing employer or group of reimbursing employers. "Approved securities" are those securities approved by the director. The form and execution of the surety bond must be approved by the director.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.241
Prior Effective Dates: 1/1/72, 7/3/86, 5/29/90, 6/3/96, 1/15/01
4141-37-03 Election notice and bonding amount.
The election notice, unless accompanied by a surety bond or approved municipal or other bonds, approved securities, or a combination thereof, or other forms of collateral security approved by the director, equal to the bonding amount, should contain a statement to the effect that the bonding amount requirement will be met within thirty days of the effective date of the election. Failure to meet such bonding amount requirement will cause the election to become void and the organization shall be or become liable for contributions as of the date on which the election would otherwise have been effective.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.241
Prior Effective Dates: 1/1/72, 7/3/86, 5/29/90, 6/3/96, 1/15/01
4141-37-05 Estimate of wages for bonding amount.
Where less than four quarters of wages were paid, or when wages in one quarter, or several quarters, differ substantially from others because of abnormal factors, as shown on the notice of election and any supplement thereto, the director, using such information as is available, may estimate the amount of the total wages of the reimbursing employer, or group of such employers, for covered employment for a normal four calendar quarter period and may determine the bonding amount based upon such estimate.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.241(C)
Prior Effective Dates: 1/1/72, 7/3/86, 5/29/91, 1/15/01
4141-37-06 Adjustment in bonding amount and in surety bond or deposit.
(A) The director shall require an increase in the bonding amount at any time it is determined that the wages of a reimbursing employer, or a group of such employers, have increased substantially over the wages on which the bonding amount was last determined. In such event, such employer, or group of such employers, shall submit a new or amended surety bond, or a deposit of approved municipal or other bonds, approved securities or a combination thereof, or other forms of collateral security approved by the director equal in sum to the increased bonding amount.
(B) On application of a reimbursing employer, or a group of such employers, the director may, for good cause shown, permit a decrease in the bonding amount, when the operations of such employer, or group of such employers, has or have been substantially changed after the bonding amount was last determined. In such event, the reimbursing employer, or group or such employers, may submit a new or amended surety bond, or adjust the deposit of approved municipal or other bonds, approved securities, or a combination thereof, or other forms of collateral security approved by the director, reducing the total to an amount equal to the decreased bonding amount.
(C) When a reimbursing employer fails to make any payment in lieu of contributions when due, the director, by determination, shall require the employer to restore the unobligated security of the account to an amount no less than the bonding amount, which determination may be complied with by submission of a new or amended surety bond, deposit of approved municipal or other bonds, approved securities, or a combination thereof, or other forms of collateral security approved by the director.
(D) The director, with regard to paragraphs (A), (B) and (C) of this rule, shall issue a determination to the reimbursing employer or the members of a group of such employers.
(E) The director shall approve termination of a surety bond prior to the expiration of the term thereof, if there is a change in status of liability of a reimbursing employer.
(F) Without regard to any determination permitting the reduction of the bonding amount, the deposit of approved municipal or other bonds or approved securities, or a combination thereof, or other forms of collateral security approved by the director, shall be released when the director determines that no potential liability remains against an employer's reimbursing account.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.241
Prior Effective Dates: 1/1/72, 7/3/86, 5/29/90, 6/3/96, 1/15/01
4141-37-08 Deposit of approved municipal or other bonds, approved securities, or other forms of collateral security approved by the director.
(A) The following securities are eligible for the purposes of deposit:
(1) Bonds, notes or other obligations of the United States: or bonds, notes, or other obligations guaranteed as to the principal and interest by the United States or those for which faith of the United States is pledged for the payment of principal and interest thereon, by language appearing in the instrument specifically providing such guarantee or pledge and not merely by interpretation or otherwise;
(2) Bonds, notes, debentures, or other obligations or securities issued by any federal government agency, or the export-import bank of Washington: bonds, notes, or other obligations guaranteed as to principal and interest by the United States or those for which the faith of the United States is pledged for the payment of principal and interest thereon, by interpretation or otherwise and not by language appearing in the instrument specifically providing such guarantee or pledge;
(3) Bonds and other obligations of this state;
(4) Bonds and other obligations of any county, township, school district, municipal corporation, or other legally constituted taxing subdivision of this state, which is not at the time of such deposit, in default in the payment of principal or interest on any of its bonds or other obligations, for which the full faith and credit of the issuing subdivision is pledged.
(5) Negotiable certificates of deposit payable to, or assigned to the treasurer of the state of Ohio.
(a) The denomination of an individual certificate of deposit must not exceed the maximum insurable under the "federal deposit insurance corporation and federal savings and loan insurance corporation."
(b) Only certificates of deposit which are automatically renewable are acceptable.
(B) Any such securities offered for deposit must be registered to the owner with an attached assignment to the treasurer of state or an attached assignment to the Ohio department of job and family services.
(C) Reimbursing employers, or a group of such employers, may substitute one or more approved bonds, or securities, or other forms of approved collateral security, for one or more approved bonds, or securities, or other forms of approved collateral security on deposit. Approved municipal and other bonds shall be maintained at no less than market value equal to the bonding amount, or, where surety bond has also been submitted, equal to the bonding amount less the amount of such surety bond. When the director finds that the market value of such bond is less than that required, he shall order the same to be made whole by determination issued to the employer or to each affected member of a group of employers.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.241
Prior Effective Dates: 1/1/72, 7/3/86, 5/29/90, 6/3/96, 3/26/99, 12/14/99, 1/15/01
4141-37-09 Failure to comply with determination on surety bond or deposit.
A reimbursing employer's election to make payments in lieu of contributions shall be terminated if such employer fails to comply with:
(A) Any determination of the director increasing the bonding amount or requiring restoration of the unobligated security of an account; or
(B) Any determination of the director ordering that the market value of approved municipal or other bonds, or approved securities, or other forms of collateral security approved by the director, be deposited.
The termination of a reimbursing employer's election shall be effective beginning the first day of the calendar quarter following the employer's failure to comply with determinations provided in paragraph (A) or (B) of this rule.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.241
Prior Effective Dates: 1/1/72, 7/3/86, 12/30/91, 6/3/96, 1/15/01
4141-37-10 Group accounts.
(A) Two or more reimbursing employers may file a joint application for the establishment of a group account. Such application may be on a form prescribed by the director or on a form containing the information as required herein. Such application shall include:
(1) Identification of the name and reimbursing account number assigned by the department to each employer desiring to participate in the group;
(2) Identification of the name of the group representative;
(3) Authorization for such group representative to act as the group's agent for the purposes of division (D) of section 4141.241 of the Revised Code:;
(4) Signature of an authorized official of each employer joining in the application;
(5) Signature of the group representative or an authorized official of such representative, accepting such agency; and
(6) The application must be accompanied by a certified copy of the resolution by the board of directors, trustees, or other governing body, however denominated, of each applicant organization, authorizing the filing of the application to become a member of such group and having such authorized representative.
(B) The application may be on one form or on separate forms as long as each applicant identifies its own name and reimbursing account number, satisfies the other requirements hereof, and clearly identifies the group for which application is being made.
(C) After review of the application for group account, the director shall issue a determination establishing the account, or disapproving the application in part or in its entirety. Such determination shall be issued to all employers requesting membership in the group. If established, the determination shall list the members of the group and state the effective date of the group account. If the determination disapproves the application in part, written consent thereafter furnished by all applicants approved for group membership shall be the basis for the director to approve the application, as revised, as that of a group for the members that have been approved and the director shall issue a determination as in the establishment of a group account. Where such written consent is not furnished by each member of the group, the entire application shall be disapproved.
(D) After any such approval, the group representative shall be notified of the establishment of the account, the effective date, and names of the members thereof.
(E) No group account shall become effective until after a surety bond, deposit of approved municipal or other bonds, approved securities, or a combination thereof, or other forms of collateral security approved by the director, equal to the bonding amount, has been furnished.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.241
Prior Effective Dates: 1/1/72, 7/3/86, 5/29/90, 6/3/96, 1/15/01
4141-37-11 Changes in and termination of group account.
(A) During the first two years after a group account is established, a member of the group may request withdrawal from the group, by providing a copy of the resolution of the board of directors, trustees, or other governing body of such member, however denominated, approving such action and the written consent of each active member of the group to the withdrawal of the applicant. Consent authority may be delegated to the group representative by all of the group members filing a power of attorney authorization for this purpose with the group representative and the department. The director shall approve or disapprove such request and issue appropriate determination, including the effective date on which such request, if granted, shall become effective provided that no withdrawal shall be permitted when approval thereof would result in less than two members remaining in the group, and provided further that, in no event, shall such member withdraw from the group until a new or amended group surety bond, new pledge of a group deposit of approved municipal or other bonds, or approved securities or a combination thereof, or other forms of collateral security approved by the director, or other appropriate changes have been made with respect to security of the account.
(B) After a group account has remained in effect for two years, any member of the group may request withdrawal by providing a copy of the resolution of the board of directors, trustees, or other governing body of such member, however denominated, approving such action and evidence that all other members have been informed of such filing. The director shall approve or disapprove such request and issue appropriate determination, including the effective date as of which such request, if granted, shall become effective, provided that no member shall withdraw from the group until a new or amended group surety bond, new pledge of a group deposit of approved municipal or other bonds, approved securities, or a combination thereof, or other forms of collateral security approved by the director, or other appropriate changes have been made with respect to security of the account, and provided further that where any withdrawal results in less than two members remaining in the group, the director may terminate the group account by issuing an appropriate determination.
(C) A group account may be terminated by request filed at any time after such account has remained in effect for two years. Such request must be signed by an authorized official of each member and must have attached to it a certified copy of the resolution of the board of directors, trustees, or other governing body of each member, however denominated, authorizing such termination. If approved, the director shall prescribe in such determination the date, as of the end of a calendar quarter, after which no further charges to the group account shall be made. Thereafter, the account of the group shall be terminated as of the date on which all group billings have been paid full.
(D) A reimbursing employer desiring to join an existing group shall file an application for membership therein in the manner and form prescribed for the establishment of a group and shall submit the written consent of each active member of the group to the addition thereto of such applicant. Consent authority may be delegated to the group representative by all of the group members filing a power of attorney authorization for this purpose with the group representative and the department. The director shall approve or disapprove such application and issue appropriate determination, including the beginning of the calendar quarter as of which date such application, if approved, is effective, and including further any required change in the bonding amount, provided however that the new member shall not become an active member of such group until a new or revised surety bond, or deposit of approved municipal or other bonds, approved securities, or a combination thereof, or other forms of collateral security approved by the director, has been furnished equal to the bonding amount.
(E) If the group representative fails to pay, when due, any bill issued to it, separate bills shall be prepared and issued to each member of the group, pursuant to division (D)(3) of section 4141.241 of the Revised Code. In such event, failure to pay promptly in full all such individual billings, together with any applicable interest or forfeiture, shall be cause for termination of the group account. In addition, failure to comply with any determination increasing the group bonding amount, or ordering the market value of a deposit of approved municipal or other bonds to be made whole within thirty days of the mailing of such determination, shall be cause for termination of the group account. The director shall terminate the group account by determination prescribing that charges to such account shall cease to be made as of the end of the calendar quarter in which such determination is issued. Thereafter the group account shall terminate as of the date on which all billings outstanding against such account shall have been paid in full, together with any applicable interest or forfeiture.
(F) Termination of a group account, for whatever reason, does not excuse any employer from liability on account of charges for benefits paid after the date on which charges cease to be made to the group account. After collecting unpaid amounts charged to a group account from all available security of such account, the director may transfer amounts remaining unpaid to the reimbursing account or accounts of the employer or employers in default, in which event the group account shall be terminated.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.241
Prior Effective Dates: 1/1/72, 7/3/86, 5/29/90, 12/30/91, 6/3/96, 1/15/01
4141-37-12 Group bond.
(A) The following methods may be used to satisfy the bonding amount for a group account:
(1) A surety bond, in the bonding amount for the group, naming each member of the group as principal;
(2) A deposit of approved municipal or other bonds, in the bonding amount for the group;
(3) Negotiable certificates of deposit payable to, or assigned to the treasurer of the state of Ohio pledged for the joint and several liability of the members of the group; or
(4) Any combination of surety bond and deposit of approved municipal or other bonds, in the bonding amount for the group, that meets the requirements of paragraphs (A)(1), (A)(2), and (A)(3) of this rule.
(B) The following additional methods may also be used with regard to bonding for a group account:
(1) A separate surety bond for each member of the group, naming such member as principal and securing its obligation as member of a group, in the amount of such reimbursing employer's bonding amount, as determined without respect to such member's membership in a group;
(2) A deposit of approved municipal or other bonds, or approved securities, or other forms of collateral security approved by the director, by each member of the group, pledged for its separate liability as a member of the group, equal to the bonding amount of a reimbursing employer, such bonding amount as determined without respect to such member's membership in a group; or
(3) Any combination of surety bond and deposit of approved municipal or other bonds, or approved securities, or other forms of collateral security approved by the director, in the bonding amount of each member of the group, without respect to such member's membership in a group, that meets the requirements of paragraphs (B)(1) and (B)(2) of this rule.
R. C. 119.032 review dates: 09/28/2005 and 09/28/2010
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.241
Prior Effective Dates: 1/1/72, 7/3/86, 5/29/90, 6/3/96, 1/15/01
Chapter 4141-43 Exchange and Disclosure of Information
4141-43-01 Exchange and disclosure of information.
(A) The director may exchange or disclose wage information, claim information, employment and training information, employer information or other confidential information, to state departments, other governmental agencies, or service providers for the purpose of providing and improving employment and training services. The director may also exchange or disclose such information pursuant to paragraph (G) of this rule.
(B) This rule does not apply to entities identified in rule 4141-43-02 of the Administrative Code.
(C) Definitions:
(1) For purposes of this rule, "wage information" means the name, social security number, quarterly wages paid, and weeks worked by individual employees and the state employer identification number that is provided to the department of job and family services by employers and individuals and maintained in the wage record system.
(2) For the purposes of this rule, "claim information" means information regarding:
(a) Whether an individual is receiving, has received, or has applied for unemployment compensation;
(b) The amount of compensation the individual is receiving or is entitled to receive; and
(c) The name, address, and social security number and other information provided by the individual when filing an application or claim for benefits.
(3) "Employer information" is information concerning total and taxable wages, contribution rates, number of individuals in covered employment, and wages, addresses, employer identification numbers and other information on employers that is maintained in systems supporting administration of the unemployment compensation program under Chapter 4141. of the Revised Code.
(4) "Employment and training information" means information produced by or for the department of job and family services concerning the employment and training services provided to or for individuals and employers.
(5) "State departments" means departments established in the state by the constitution or the Revised Code.
(6) "Other governmental agencies" means agencies, including public colleges and universities, that are established by federal or state law for a public purpose and subject to regular audits by the state and/or federal government, and includes contractors or agents performing services for governmental agencies.
(7) "Employment and training services" means services such as assessment of workforce needs and requirements of employers and the aptitudes, abilities, and skill levels of individuals seeking work; economic development and job creation activities; education and training in preparation for employment; placement assistance in matching individuals with available jobs; and referral of workers to employment or training opportunities or to those support services necessary to gain or sustain employment.
(D) Any disclosure under this rule may be made only pursuant to an agreement between the director and state departments, other governmental agencies, or requesting parties, under which state and federal confidentiality requirements are maintained. The agreement under which information will be exchanged or disclosed must contain at a minimum:
(1) The purposes for which requests will be made and the specific information needed;
(2) A demonstration that requested information will be used for the purpose of assisting in providing and improving employment and training services;
(3) Identification of all officials or employees with authority by position to request information;
(4) Methods and timing of the requests for information, including the format to be used, and the period of time needed to furnish the requested information;
(5) The basis for establishing the reporting periods for which information will be provided;
(6) Provisions for determining appropriate reimbursement from state departments, governmental agencies or requesting parties for the costs incurred by the department of job and family services in providing data, including any new developmental costs associated with furnishing data; and
(7) Safeguards to ensure that information obtained from the department of job and family services will be protected against unauthorized access or disclosure, including a description of physical security and the process for providing authorized access.
(E) State departments, governmental agencies, and parties requesting the exchange or disclosure of information must comply with the following measures to protect the confidentiality of the information against unauthorized access or disclosure:
(1) The information shall be used only to assist in providing and improving employment and training services;
(2) The requesting state departments, governmental agencies, or parties shall not use the information for any purpose not specifically authorized under the agreement entered into under this rule;
(3) The information shall be stored in a place physically secure from access by unauthorized persons;
(4) Information in any electronic format shall be stored, transmitted and processed in such a way that unauthorized persons cannot retrieve the information by means of computer, remote terminal, or other means;
(5) State departments, governmental agencies or requesting parties shall instruct all personnel with access to the information regarding the confidential nature of the information, the confidentiality requirements of the agreement, and the sanctions against unauthorized disclosure of information;
(6) The head of each state department, governmental agency or requesting party shall sign an acknowledgment on behalf of the organization attesting to the organization's policies and procedures regarding confidentiality; and
(7) State departments, governmental agencies or requesting parties shall permit the department of job and family services to make on-site inspections to ensure that the requirements of the agreement and state and federal statutes and regulations are being met.
(F) Redisclosure of wage information, claim information, employment and training information, and employer information by state departments, governmental agencies or requesting parties is strictly prohibited. Individuals who redisclose information may be subject to fine and imprisonment as provided by sections 4141.22 and 4141.99 of the Revised Code. The director may prohibit the future exchange or disclosure of information to a state department, governmental agency or requesting party if the director finds that information was redisclosed while in the custody of the party. The director may also prohibit the future exchange or disclosure of information to any employee or employees of a state department, governmental agency or requesting party if the director finds that information was redisclosed while in the custody of the employee or employees.
(G) Subject to requirements and limitations provided in paragraphs (D), (E), and (F) of this rule, the director may make wage information, claim information, employment and training information, and employer information available to nongovernmental agencies limited to accredited colleges and universities, accredited educational institutions, non-profit research organizations, and other organizations conducting research, if such disclosure is for the purpose of assisting in research or for use in providing or improving the provision of employment and training services. No person associated with such agencies, organizations or institutions shall disclose said information in any manner which would reveal the identity of an individual or employing unit from or concerning whom such information was obtained by the director.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.13, 4141.21, 4141.43
Prior Effective Dates: 7/9/90, 12/30/91, 12/14/99, 1/15/01
4141-43-02 Disclosure of confidential information to public child support enforcement agencies, public assistance agencies, employment and training agencies, prosecuting authorities, and other public officials and governmental agencies.
(A) Confidential wage, claim, employer and/or employment and training information furnished to or maintained by the director of the department of job and family services pursuant to Chapter 4141. of the Revised Code may be disclosed or exchanged with county departments of job and family services, state and county child support enforcement agencies, and governmental agencies administering employment and training and public assistance programs to:
(1) Assist in determining eligibility for benefits and/or services provided by programs administered or funded by the Ohio department of job and family services;
(2) Detect fraud and abuse;
(3) Assist in securing child support;
(4) Verify information on the new hire data base;
(5) Support research and provide information for use in improving employment and training services provided under programs funded by the Ohio department of job and family services; or
(6) Comply with state and federal reporting requirements.
(B) Information referenced in paragraph (A) of this rule may also be disclosed or exchanged with civil and criminal prosecuting authorities for use in the discharge of their official public duties.
(C) For the purposes of this rule, civil and criminal prosecuting authorities include:
(1) The Ohio attorney general;
(2) Ohio county prosecuting attorneys;
(3) Prosecuting attorneys for Ohio municipalities or other Ohio political subdivisions; and
(4) The United States attorney.
(D) Except as provided in paragraph (I) of this rule, any disclosure of confidential wage, claim, employer and/or employment and training information under this rule will be made subject to the following conditions:
(1) The information shall not be used for any purpose not specifically authorized or permitted by state and federal law.;
(2) The information shall be stored in a place physically secure from access by unauthorized persons;
(3) Information in any electronic format shall be stored, transmitted and processed in such a way that unauthorized persons cannot retrieve the information by means of computer, remote terminal, or other means;
(4) Any entity receiving the information shall instruct all personnel with access to the information regarding the confidential nature of the information, the confidentiality requirements of state and federal statutes and regulations, and the sanctions against unauthorized disclosure of information; and
(5) The entity receiving the information shall permit the department of job and family services to make on-site inspections to ensure that the requirements of state and federal law are being met.
(E) A contractor, grantee, or other federal, state or local entity, other than those listed in paragraphs (A) and (B) of this rule, performing administrative or other duties on behalf of the director of the department of job and family services or a county department of job and family services may be provided wage, claim, employer and/or employment and training information under this rule when needed for completion of the administrative or other duties if the following confidentiality and security requirements are met:
(1) There must be a signed written agreement with the contractor, grantee, or entity that establishes the purpose and scope of duties to be performed for the department of job and family services or the county department of job and family services;
(2) The agreement shall contain language that the contractor, grantee, or entity may not use the information received pursuant to the agreement for purposes other than those set out in the written agreement; and
(3) The agreement shall include language that establishes that the contractor, grantee, or entity is bound by the rules of the department of job and family services, and that disclosure of the information by the contractor, grantee, or entity in a manner not authorized by the department of job and family services is a breach of the contract and a violation of sections 4141.21 and 4141.99 of the Revised Code.
(F) The director shall prescribe any additional conditions under which disclosure or exchange of information under this rule may be made and may require the reimbursement of costs of disclosure where such costs are not de minimis.
(G) For the purposes of this rule, the terms "wage, claim, employer and/or employment and training information" have the same meaning as provided in rule 4141-43-01 of the Administrative Code.
(H) Notwithstanding paragraphs (D) and (E) of this rule, the director may disclose information described in paragraph (A) of this rule to the wage record interchange system, a public official, contractor, or agent of a public official for the purpose of administration or evaluation of public assistance or employment and training programs. Such disclosure shall be subject to the confidentiality and safeguard requirements of the United States Department of Labor pursuant to section 303(a) of the Social Security Act, 42 U.S.C. 503(a).
(I) Notwithstanding paragraphs (D) and (E) of this rule, the director may disclose information described in paragraph (A) of this rule to a federal agency which the United States Department of Labor has determined to have in place safeguards adequate to satisfy the confidentiality and safeguard requirements of section 303(a)(1) of the Social Security Act.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.13, 4141.21, 4141.43
Prior Effective Dates: 1/15/01
4141-43-03 Disclosure of wage information to a consumer reporting agency.
(A) Agreements for the disclosure of wage information to a consumer reporting agency must include the following requirements, at a minimum:
(1) A requirement that the consumer reporting agency and any entity to which wage information is disclosed shall assure that a written statement of informed consent is signed by the individual to whom the information pertains prior to requesting wage information about the individual. The statement of informed consent must contain the following:
(a) A specific statement indicating that the individual's wage information will be released;
(b) A statement that the release is only for that particular transaction;
(c) A clear statement informing the individual that the consumer reporting agency may use information from wage information files maintained by the Ohio department of job and family services; and
(d) A statement indicating who may receive the information released.
(2) A requirement that the consumer reporting agency to which wage information is provided, and any other entity to which wage information is disclosed by the consumer reporting agency, shall use the wage information only for the specific transaction authorized by the individual's statement of informed consent.
(3) A requirement that the consumer reporting agency and any other entity to which wage information is provided by the consumer reporting agency shall safeguard the confidentiality of wage information from illegal or unauthorized disclosure by compliance with the following measures:
(a) The information shall be stored in a place physically secure from access by unauthorized persons;
(b) Information shall be stored, transmitted and processed in such a way that unauthorized persons cannot retrieve the information by means of computer, remote terminal or other means;
(c) Precautions shall be taken to ensure that only authorized personnel are given access to on-line files;
(d) The consumer reporting agency and any other entity to which wage information is provided shall instruct all personnel with access to the information regarding the confidential nature of the information, and the sanctions specified in Chapter 4141. of the Revised Code for the unauthorized disclosure of information and any other relevant federal and state statutes and regulations;
(e) The consumer reporting agency shall provide a statement attesting to the policies and procedures used to protect the confidentiality of the wage information; and
(f) The consumer reporting agency and any other entity to which wage information is provided shall permit the Ohio department of job and family services to make onsite inspections to ensure that the requirements of the agreement and Chapter 4141. of the Revised Code are being met.
(4) A requirement that the consumer reporting agency or other entity to which wage information is provided permit a periodic audit of sample transactions accessing wage information to assure that the agency or other entity had a written statement of informed consent meeting the requirements of paragraph (A)(1) of this rule for each transaction.
(5) A requirement that the consumer reporting agency will pay all costs associated with the disclosure of wage information under the terms of the agreement.
(6) A requirement that the consumer reporting agency to which wage information is provided will provide a list of the names, addresses and telephone numbers of all entities to which wage information may be disclosed by the consumer reporting agency.
(B) For the purposes of this rule, "wage information" means the name, social security number, quarterly wages paid, weeks worked by the individual, and the name and address of the individual's employer reporting wages under section 4141.20 of the Revised Code.
Effective: 01/01/2006
R. C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.43
Prior Effective Dates: 02/22/04
Chapter 4141-48 Alternative Trade Adjustment Assistance for Older Workers Program
4141-48-01 Definitions for "Alternative Trade Adjustment Assistance for older workers".
For the purposes of the “Alternative Trade Adjustment Assistance (ATAA) for Older Workers Program” established by the Trade Adjustment Assistance Reform Act of 2002, an individual will be considered to be “employed full-time” when the individual is employed for at least thirty-five hours per week or is, by custom or as specified by contract, in full-time employment.
Effective: 01/25/2010
R.C. 119.032 review dates: 11/10/2009 and 01/01/2015
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.43
Prior Effective Dates: 2/22/04