Ohio Adm.Code 4141 | Ohio Administrative Code 4141 — Department of Job and Family Services - Unemployment Compensation

Chapter 4141-1 Employer Defined

Ohio Adm.Code 4141-1-01 Definitions of employers.

(A) Employer defined

For the purposes of rules in agency 4141 of the Administrative Code, unless the context of a particular rule clearly has a contrary meaning, the term "contributory employer" is to mean an employer liable for the payment of contributions. The term "reimbursing employer" is to mean a public entity or Indian tribe 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.

(B) General partnerships

General partners in a general partnership or a limited partnership are not in the employment of the partnership. Such general partners will 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.

(1) 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.

(2) Individuals who are limited partners in a limited partnership pursuant to Chapter 1782. of the Revised Code will 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.

(3) The determination as to whether individuals are in covered employment with a single-member limited liability company for the purposes of Chapter 4141. of the Revised Code will be determined based on the limited liability company's tax classification for federal income and federal unemployment tax purposes as follows:

(a) The member of a single-member limited liability company that has not elected to be treated as a corporation will be treated as a sole proprietor. Services performed for the limited liability company by family members of the sole proprietor, as that term is defined by division (B)(3)(f) of section 4141.01 of the Revised Code, will not constitute covered employment with the limited liability company.

(b) The member of a single-member limited liability company that has elected to be treated as a corporation will be considered to be in covered employment with the limited liability company if the member receives remuneration for services rendered to the limited liability company or renders services in anticipation of receiving remuneration from the limited liability company.

(c) If the member of a single-member limited liability company is a corporation, a corporate officer of that corporation will be considered to be in covered employment with the limited liability company if the officer receives remuneration for services rendered to the limited liability company, or renders services to the limited liability company in anticipation of receiving remuneration.

(4) The determination as to whether individuals are in the employment of a multi-member limited liability company for the purposes of Chapter 4141. of the Revised Code will be determined based on the limited liability company's tax classification for federal income and federal unemployment tax purposes, as follows:

(a) If all of the members of a multi-member limited liability company that has not elected to be treated as a corporation are individuals, the members will be treated as partners. Services performed for the limited liability company by family members of the sole proprietor, as that term is defined by division (B)(3)(f) of section 4141.01 of the Revised Code, will not constitute covered employment with the limited liability company.

(b) If the members of a multi-member limited liability company that has elected to be treated as a corporation are two or more individuals, they will be considered to be in covered employment with the limited liability company if they receive remuneration for services rendered to the limited liability company, or render services to the limited liability company in anticipation of receiving remuneration.

(c) If the members of a multi-member limited liability company are corporations, a corporate officer of any of those corporations will be considered to be in covered employment with the limited liability company if the officer receives remuneration for services rendered to the limited liability company, or renders services to the limited liability company in anticipation of receiving remuneration.

(D) Corporate officers and directors

(1) 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 will be considered in the employment of such corporation as provided in division (B)(1) of section 4141.01 of the Revised Code.

(2) Remuneration received by an officer of a corporation for services performed for the corporation which meets the terms of paragraph (A) of this rule is not to be treated as partnership income by what may be known as a "subchapter-S" arrangement or by some other similar arrangement. Distributions and other payments by a "subchapter-S" corporation to a corporate officer or shareholder will be treated as wages to the extent the amounts are reasonable compensation for services to the corporation by an employee.

(3) A director of a corporation who performs only the usual duties of a director will not be considered in the employment of such corporation.

Last updated May 3, 2024 at 7:50 AM

History

Effective: May 3, 2024
Promulgated Under: 119.03

Chapter 4141-3 Employment

Ohio Adm.Code 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 in 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.

Last updated October 12, 2023 at 11:41 AM

History

Effective: July 27, 2018
Promulgated Under: 119.03

Ohio Adm.Code 4141-3-06 Temporary services agencies.

(A) For the purposes of Chapter 4141. of the Revised Code, "temporary services agency" means any entity that, as part of its trade or business, provides individuals to unrelated third party clients to perform services on a temporary 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 temporary services agency, and which are provided individuals by the temporary services agency to perform services on a temporary basis.

(C) Individuals provided by temporary services agencies to unrelated third parties to perform services under agreement between such unrelated third parties and temporary services agencies are in employment with the temporary services agencies until separated from employment with such temporary services agencies.

Last updated October 12, 2023 at 11:41 AM

History

Effective: July 27, 2018
Promulgated Under: 119.03

Ohio Adm.Code 4141-3-07 Professional employer organizations.

(A) For the purposes of division (K) of section 4141.24 of the Revised Code and for purposes of this rule, the following definitions shall apply:

(1) "Client employer" means any employer under Chapter 4141. of the Revised Code that enters into a professional employer organization agreement and is assigned shared employees by the professional employer organization.

(2) "Coemploy" means the sharing of the responsibilities and liabilities of being an employer, including liabilities incurred under Chapter 4141. of the Revised Code.

(3) "Professional employer organization" means a sole proprietor, partnership, association, limited liability company, or corporation that enters into an agreement with one or more client employers for the purpose of coemploying all or part of the client employer's workforce at the client employer's work site. This definition shall also include any entity that is otherwise known as an employee leasing company.

(4) "Professional employer organization agreement" means a written contract to coemploy employees between a professional employer organization and a client employer.

(5) "Professional employer organization reporting entity" means two or more professional employer organizations that are majority owned or commonly controlled by the same entity, parent, or controlling person and that satisfy reporting entity control rules as defined by the financial accounting standards board and generally accepted accounting principles.

(6) "Shared employee" means an individual intended to be assigned to a client employer on a permanent basis, not as a temporary supplement to the client employer's workforce, who is coemployed by a professional employer organization or professional employer organization reporting entity and a client employer pursuant to a professional employer organization agreement.

(7) "Subaccount" means the client employer account that shall be maintained as a separate account for each employer pursuant to division (A)(1) of section 4141.24 of the Revised Code.

(B) For the purposes of section 4141.01 and division (K) of section 4141.24 of the Revised Code, shared employees of the client employer are considered employees of the professional employer organization or the professional employer organization reporting entity pursuant to a professional employer organization agreement.

(C) The contribution rate previously established for the client employer shall continue to apply for the calendar year in which the agreement is effective and shall be determined annually based solely on the experience of the individual client employer's account.

(D) All employee wage data and quarterly contributions required by sections 4141.20 and 4141.23 of the Revised Code shall be reported and paid using the unemployment compensation employer account number and contribution rate established for the client employer, also known as the subaccount.

(1) A professional employer organization or professional employer organization reporting entity may transmit quarterly employer wage data and payments required under sections 4141.20 and 4141.23 of the Revised Code in a single electronic file.

(2) Pursuant to division (A) of section 4125.03 and division (K)(1) of section 4141.24 of the Revised Code, a professional employer organization or professional employer organization reporting entity shall ensure that quarterly employee wage data and contributions or payments in lieu of contributions are filed and paid as required by Chapter 4141. of the Revised Code.

(E) For the purposes of Chapter 4141. of the Revised Code, an individual whose services performed for the client employer are excluded from employment pursuant to division (B)(3) or (B)(4) of section 4141.01 of the Revised Code cannot be considered a shared employee.

(F) Upon termination of the professional employer organization agreement, the professional employer organization or the professional employer organization reporting entity shall inform the department of the end of the agreement.

Last updated March 5, 2024 at 1:51 PM

History

Effective: January 28, 2019
Promulgated Under: 119.03

Chapter 4141-5 Excluded Employment and Services

Ohio Adm.Code 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.

Last updated October 12, 2023 at 11:41 AM

History

Effective: July 27, 2018
Promulgated Under: 119.03

Ohio Adm.Code 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 individual 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.

(C) For the purposes of the requirements of division (B)(3)(f) of section 4141.01 of the Revised Code, child includes naturally born, adopted, step and foster children.

Last updated April 7, 2023 at 6:21 AM

History

Effective: April 7, 2023
Promulgated Under: 119.03

Ohio Adm.Code 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:

(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.

Last updated October 12, 2023 at 11:41 AM

History

Effective: November 12, 2018
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated October 12, 2023 at 11:42 AM

History

Effective: December 28, 2017
Promulgated Under: 119.03

Chapter 4141-7 Coverage by Election

Ohio Adm.Code 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 of contributions or payment in lieu of contributions.

Last updated November 19, 2025 at 10:50 AM

History

Effective: March 31, 2015
Promulgated Under: 119.03

Ohio Adm.Code 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 may 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 may 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 may be the first day of the calendar quarter in which notice is filed.

Last updated October 15, 2024 at 7:39 PM

History

Effective: October 15, 2024
Promulgated Under: 119.03

Ohio Adm.Code 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 predecessor to become an employer, and such 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.

Last updated September 24, 2026 at 8:46 AM

History

Effective: July 6, 2020
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated October 12, 2023 at 11:49 AM

History

Effective: November 12, 2018
Promulgated Under: 119.03

Chapter 4141-9 Wages and Remuneration

Ohio Adm.Code 4141-9-01 Wage and remuneration expanded definitions.

For purposes of all wage, contribution and quarterly payroll reports that are to be filed with the director pursuant to Chapter 4141. of the Revised Code and for purposes of contribution payments, wages are to 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.

(A) Contributions are to 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 is not to 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 are to be included in computing the taxable wages.

(B) 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.

(1) 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 are not to be deemed remuneration if:

(a) The meals are furnished on the business premises of the employer, and

(b) The meals are furnished for the convenience of the employer.

(2) The value of lodging furnished to an employee is not to be deemed remuneration if:

(a) The lodging is furnished on the business premises of the employer,

(b) The lodging is furnished for the convenience of the employer, and

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) 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 paragraph (D) of this rule.

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.

(D) Valuation of meals and lodging

(1) 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 is to be deemed the cash value of such meals and/or lodging.

(2) 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 is to be on the following basis:

(a) Breakfast, seven dollars.

(b) Lunch, eight dollars.

(d) Lodging per day, sixty dollars.

(3) This rule is not applicable to an individual performing services as a domestic or agricultural worker. An employer's liability for these workers is determined solely on cash remuneration.

(4) The value of meals and lodging that are not considered to be remuneration is provided in paragraph (B) of this rule.

(E) Amounts paid by an employer as allowances or reimbursements for traveling in the course of the employer's trade or business are to be considered remuneration if such amounts exceed costs actually incurred by the individual. Travel expenses are to be detailed in current documentation maintained by the employer and employees and such documentation is to be available for inspection by the director as a basis upon which to exclude from or include amounts paid as remuneration.

The fair market value of automobiles and other vehicles provided by an employer when used for personal use by an employee is to 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.

Last updated May 1, 2023 at 8:58 AM

History

Effective: May 1, 2023
Promulgated Under: 119.03

Ohio Adm.Code 4141-9-06 Reporting of weeks by employers.

(A) Every employer, including institutions of higher education and educational institutions, are to submit quarterly reports of wages and a total number of weeks for each employee. The total number of weeks that are to be reported for each employee are to be 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, as defined in rule 4141-9-04 of the Administration Code, was allocated.

(B) The number of weeks reported will not exceed the number of calendar weeks in the quarter.

Last updated August 7, 2023 at 8:57 AM

History

Effective: August 6, 2023
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated October 12, 2023 at 11:50 AM

History

Effective: November 12, 2018
Promulgated Under: 119.03

Ohio Adm.Code 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 by 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.

(D) No employer shall deduct from a back pay award any benefits or reimbursements made under Chapter 4141. of the Revised Code when such back pay award payments are made for the weeks compensated by the payment of unemployment compensation. Contributory employers shall notify the director of the payment of the back pay award, setting forth the weeks covered by the back pay award, and the director shall credit such contributory employer's account for any offset to which it may be entitled. Pursuant to division (D) of section 4141.24 of the Revised Code, reimbursing employers are not entitled to an offset.

Last updated October 12, 2023 at 11:50 AM

History

Effective: May 31, 2018
Promulgated Under: 119.03

Chapter 4141-11 Reports and Payments

Ohio Adm.Code 4141-11-01 Quarterly reports and due date.

(A) When a contributory employer first becomes subject to the provisions of Chapter 4141. of the Revised Code, it is to file all quarterly contribution and wage reports outlined in section 4141.20 of the Revised Code until written permission is granted by the director to discontinue such filing. The quarterly contribution and wage reports are to be filed by using the electronic transmission methods prescribed by the director. Quarterly contribution and wage 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 contribution and wage reports are delinquent and subject to forfeitures if not filed on or before the due date as defined in rule 4141-19-01 of the Administrative Code.

(B) When an employer liable for payments in lieu of contributions first becomes subject to the provisions of Chapter 4141. of the Revised Code, it is to file all quarterly payroll and wage reports outlined in section 4141.20 of the Revised Code until written permission is granted by the director to discontinue such filing. The quarterly payroll and wage reports are to be filed by using the electronic transmission methods prescribed by the director. Quarterly payroll and wage 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 payroll and wage reports are delinquent and subject to forfeitures if not filed on or before the due date.

(C) The director has the discretion to accept quarterly contribution and wage reports and/or quarterly payroll and wage reports filed by any other methods of reporting. However, the director may return to an employer any such reports filed by other than the prescribed electronic transmission methods, and any such returned reports are considered as having not been filed, and subject to forfeitures if not filed by using the electronic transmission methods prescribed by the director.

(D) Each employer is to make such reports at such times as the department may necessitate and is to comply with the instructions issued by the department pertaining to the preparation and return of such report.

(E) Any employer selected by the United States bureau of labor statistics is to complete the semiannual occupational employment and wage statistics (OEWS) survey. Selected employers are to timely submit responses to the bureau of labor statistics or the Ohio bureau of labor market information by using one of the multiple options provided.

(F) Any employer selected by the United States bureau of labor statistics (BLS) is to complete the monthly payroll survey for the current employment statistics (CES) program. Selected employers are to submit responses in a timely manner to the BLS or the Ohio bureau of labor market information, using one of the multiple options provided.

Last updated September 10, 2026 at 10:39 AM

History

Effective: February 10, 2025
Promulgated Under: 119.03

Ohio Adm.Code 4141-19-01

(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 or other similar carrier services

(a) If the United States postal service or other similar carrier services are used as the means of delivery, the enclosing envelope shall have a postmark or delivery date that is on or before the last day of the statutorily defined time frame.

(b) Where the postmark or delivery 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 is to 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 have a filing due date that falls on Saturday, Sunday, or a legal holiday as defined by section 1.14 of the Revised Code, they are considered timely if filed 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.

Last updated March 6, 2026 at 1:18 PM

History

Effective: October 21, 2022
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated September 23, 2026 at 8:10 AM

History

Effective: June 1, 2015
Promulgated Under: 119.03

Ohio Adm.Code 4141-11-07 Final report.

An employer which dissolves, discontinues, or disposes of its operations shall file a final report. The final report for an employer shall consist of the quarterly reports required by section 4141.20 of the Revised Code and shall provide notice to the director of the reason for the final report and the date the business ceased operations.

Last updated June 9, 2026 at 1:26 PM

History

Effective: April 23, 2015
Promulgated Under: 119.03

Ohio Adm.Code 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 that is a party to the transfer, regardless of any contractual or other arrangement between the parties.

Last updated March 6, 2026 at 1:18 PM

History

Effective: July 26, 2020
Promulgated Under: 119.03

Ohio Adm.Code 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, or the voluntary payment coupon that is included with the employer's annual contribution rate determination, along with its remittance, identifying the remittance as a voluntary contribution, and specifying the account to which it shall be credited.

Last updated October 12, 2023 at 11:50 AM

History

Effective: May 31, 2018
Promulgated Under: 119.03

Ohio Adm.Code 4141-11-13 Concurrent employment and reorganization among substantially commonly owned, managed, or controlled employers.

(A) Definitions.

(1) Concurrent employment means the employment of an individual with at least two substantially commonly owned, managed, or controlled employers during the same time period.

(2) Reorganization means the movement of workers by an employer to another substantially commonly owned, managed, or controlled employer for the purposes of reporting payroll.

(B) Concurrent employment and reorganization.

Except as provided in this paragraph, which applies to all pending appeals as of January 1, 2025, or otherwise set forth in Chapter 4141. of the Revised Code, each employer is to report and make payments as provided by Chapter 4141. of the Revised Code with respect to its account maintained by the director.

(1) Concurrent employers who are substantially commonly owned, managed, or controlled, or an employer who reorganizes its structure, transferring employees to a commonly owned, managed, or controlled employer, may report workers on the account identified by the employer as the primary account.

(2) To report employees on a primary account, a transfer of business form is to be completed identifying the concurrent employers, and whether the employees will be reported on the primary account due to concurrent employment or transfer. The director may request additional information to verify the relationship between the employers, the concurrent work of the employee and the reorganization of the structure of the concurrent employers.

(3) If the transfer is approved and a primary account is created, the separate tax accounts of each employer are to also be maintained. Both the employers maintaining the secondary accounts and the employer maintaining the primary account are to be jointly and severally liable for any unpaid amounts due under this chapter from the primary account.

(4) The newly approved primary account is to be effective on that date assigned by the director and remain in effect for not less than two calendar years, and continuing unless notice terminating the primary account is filed with the director by electronic transmission. The termination is to be effective on January first next following the filing of the notice of termination.

(5) A determination of transfer will be issued once the director confirms the relationship between the two employers.

(6) Employers who do not share common ownership, management, or control may not use other employers' accounts to report employees or pay contributions.

Last updated June 2, 2025 at 7:57 AM

History

Effective: June 1, 2025
Promulgated Under: 119.03

Ohio Adm.Code 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, electronic funds transfer methods approved by the director, 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 or transmission date of the payment only if the payment, 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 or electronic funds transfer, which is returned for reason of insufficient funds or for any other reason, may be denied the privilege of making future payments by check or electronic funds transfer. 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.

Last updated September 10, 2026 at 2:42 PM

History

Effective: April 10, 2016
Promulgated Under: 119.03

Ohio Adm.Code 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 judgment 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.

Last updated October 12, 2023 at 11:51 AM

History

Effective: December 28, 2017
Promulgated Under: 119.03

Chapter 4141-13 Refunds; Corrected Determinations

Ohio Adm.Code 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 more than thirty days after the issuance of the prior 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.

Last updated September 28, 2026 at 10:44 AM

History

Effective: July 1, 2015
Promulgated Under: 119.03

Chapter 4141-15 Contribution Rates

Ohio Adm.Code 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.

Last updated September 10, 2026 at 2:28 PM

History

Effective: July 25, 2019
Promulgated Under: 119.03

Ohio Adm.Code 4141-15-03 Contribution rate for a non-liable successor-in-interest, in whole or 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 all or 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.

Last updated September 10, 2026 at 2:28 PM

History

Effective: July 25, 2019
Promulgated Under: 119.03

Ohio Adm.Code 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 the most recent 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 RS 203.2 report that is issued most immediately 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.

Last updated September 10, 2026 at 10:04 AM

History

Effective: February 26, 2016
Promulgated Under: 119.03

Ohio Adm.Code 4141-15-05 Eligibility for common rate.

(A) Each employer desiring to participate in a common rate shall make an 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;

(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.

(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.

(C) Common rates shall be determined by finding the sum of the average annual payrolls and the sum of the positive balances of all the members of the 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 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.

Last updated September 5, 2025 at 8:22 AM

History

Effective: September 5, 2025
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated October 12, 2023 at 11:52 AM

History

Effective: December 28, 2017
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated September 10, 2026 at 2:28 PM

History

Effective: July 25, 2019
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated September 28, 2026 at 10:44 AM

History

Effective: July 1, 2015
Promulgated Under: 119.03

Chapter 4141-17 Successorship

Ohio Adm.Code 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 integral to the operation of the trade or business, and may include the employer's workforce as applicable.

(B) "Person" has the same meaning as provided in "The Internal Revenue Code of 1956," 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 and 4141-17-03 of the Administrative Code.

Last updated July 22, 2024 at 8:26 AM

History

Effective: July 21, 2024
Promulgated Under: 119.03

Ohio Adm.Code 4141-17-02

(A) The transferee will 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.

(2) At the time of the transfer the transferor is liable under Chapter 4141. of the Revised Code.

(3) The transferee, as successor in interest, will assume all of the resources and liabilities of the transferor's account. The director will revise the contribution rates of the transferee to reflect the result of the successorship.

(4) The director will 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.

(B) If the director finds pursuant to division (G)(1) of section 4141.24 of the Revised Code that an employer has transferred a portion of 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 will be transferred to the transferee.

(1) 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 will provide:

(a) The address, location, and description of the portion of the trade or business transferred;

(b) The date of transfer;

(c) 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;

(d) 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

(e) The names and social security numbers of the employees transferred and retained by the transferee.

(2) If the director finds that information provided by the transferor and transferee is incomplete or inaccurate, the director will determine the portion of the payroll and unemployment experience to be transferred based on available records, and may estimate payroll and unemployment experience to calculate the appropriate rate of contribution for the transferor and transferee.

(3) 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, will 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, will be charged to the account of the transferee.

(4) Except as provided in paragraph (B)(5) of this rule, rates calculated pursuant to this rule for the transferor and transferee will be effective the date of the transfer and for each year thereafter.

(5) The director will 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.

Last updated July 22, 2024 at 8:26 AM

History

Effective: July 21, 2024
Promulgated Under: 119.03

Ohio Adm.Code 4141-17-03

(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.

(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 in paragraph (A)(5) of this rule will 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 will result in the automatic denial of the application.

Under this type of transfer, the successor in interest will assume from the transferor's account only the employment experience determined, pursuant to paragraph (A)(6) of this rule, to be attributable to the segregable and identifiable portion transferred. The director will revise the contribution rates of the transferor and transferee to reflect the results of the successorship.

(4) The application referred to in paragraph (A)(3) of this rule will be signed by duly authorized representatives of the transferor and the transferee.

(5) 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 will be received by the director:

(a) Address and location, trade name and description of the portion of the business sold;

(b) Date of the transfer;

(c) Date of the first employment subject to the Ohio unemployment compensation law for the transferring portion of the business before it was transferred;

(d) 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

(e) The names and social security numbers of the employees transferred and retained by the transferee furnished in a manner approved by the director.

(6) 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, and charges for benefits paid, that are attributable to the transferor for all periods prior to the date of transfer, will 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, will be charged to the account of the transferee.

(7) The transfer of experience will not be approved unless all of the information in paragraph (A)(5) 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.

(8) 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.

(9) The director will 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.

(B) 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.

(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 in paragraph (B)(4) of this rule, will 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 will result in the automatic denial of the application. Under this type of transfer, the successor in interest will assume all of the resources and liabilities of the transferor's account, including the transferor's entire unemployment experience. The director will revise the contribution rates of the transferor and the transferee to reflect the results of the successorship.

(4) 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 (B)(3) of this rule will provide:

(a) 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 individuals covered under the Ohio unemployment compensation law employed by the transferee immediately after the acquisition; and

(b) A statement signed by the transferor and transferee that provides:

(i) 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

(ii) The monetary value of assets that were transferred at the time of the acquisition as valued in paragraph (B)(4)(b)(i) of this rule.

(5) The application referred to in paragraph (B)(3) of this rule will be signed by a duly authorized representative of both the transferor and the transferee.

(6) 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.

(7) The director will 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.

Last updated July 22, 2024 at 8:26 AM

History

Effective: July 21, 2024
Promulgated Under: 119.03

Chapter 4141-19 Filing of Documents, Reports, Appeals

Ohio Adm.Code 4141-19-01 Filing of documents, reports, appeals and other information.

(1) Use of U.S. postal service or other similar carrier services

(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."

(3) Use of "electronic means"

(4) Extended filing

(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.

Last updated March 6, 2026 at 1:18 PM

History

Effective: October 21, 2022
Promulgated Under: 119.03

Chapter 4141-21 Application for Reconsideration

Ohio Adm.Code 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 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 state unemployment tax account number and/or FEIN of the employer; and a brief statement of the reason(s) for the application for reconsideration.

Last updated September 1, 2026 at 8:45 AM

History

Effective: September 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated October 12, 2023 at 12:15 PM

History

Effective: July 27, 2018
Promulgated Under: 119.03

Chapter 4141-23 Records of Employers

Ohio Adm.Code 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 upon the request of the director. Records may be submitted by mail, through an in-person interview or electronically. Audits may take place at the employer's place of business, at the office of its duly authorized representative within the state of Ohio, or at any other location deemed appropriate by the director. Audits shall be held 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.

(F) Records established as outlined in rule 4141-23-01 of the Administrative Code are to 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.

Last updated November 16, 2023 at 8:40 AM

History

Effective: November 16, 2023
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated March 21, 2022 at 8:59 AM

History

Effective: March 21, 2022
Promulgated Under: 119.03

Chapter 4141-25 Employer Notices and Reports

Ohio Adm.Code 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. 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.

Last updated October 12, 2023 at 12:15 PM

History

Effective: November 12, 2018
Promulgated Under: 119.03

Ohio Adm.Code 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 separation 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.

Last updated May 11, 2026 at 10:21 AM

History

Effective: April 1, 2020
Promulgated Under: 119.03

Chapter 4141-27 Application for Benefits

Ohio Adm.Code 4141-27-04 Filing claims for benefits.

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. A claim shall be deemed to have been filed on the date on which it is received by electronic means, postmarked, or delivered in accordance with rule 4141-19-01 of the Administrative Code.

Last updated November 19, 2025 at 10:51 AM

History

Effective: February 3, 2020
Promulgated Under: 119.03

Ohio Adm.Code 4141-19-01

(1) Use of U.S. postal service or other similar carrier services

(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."

(3) Use of "electronic means"

(4) Extended filing

(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.

Last updated March 6, 2026 at 1:18 PM

History

Effective: October 21, 2022
Promulgated Under: 119.03

Ohio Adm.Code 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 prevented 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.

Last updated September 14, 2026 at 7:37 AM

History

Effective: September 14, 2026
Promulgated Under: 119.03

Ohio Adm.Code 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" that is 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.

Last updated September 10, 2026 at 10:20 AM

History

Effective: February 26, 2016
Promulgated Under: 119.03

Ohio Adm.Code 4141-27-10 Timeliness of appeals.

(A) An appeal filed pursuant to section 4141.281 of the Revised Code is considered timely filed if it is filed within twenty-one calendar days of the date the director's notice of determination or redetermination is sent to the interested party's last known post office address. The director's notice may also be provided to the interested party by electronic means, if he/she voluntarily elects to receive notifications via electronic correspondence.

(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 issued" appearing on the notice of determination or redetermination as sufficient evidence to establish the date on which the determination or redetermination was sent.

Last updated September 10, 2026 at 10:29 AM

History

Effective: February 26, 2016
Promulgated Under: 119.03

Ohio Adm.Code 4141-27-12 Uniform process for submitting a complaint.

The applicant, claimant or employer may submit a complaint related to the service they received in the traditional unemployment insurance program. Customers may file a complaint online by visiting the ODJFS unemployment homepage. All complaints will be logged, referred to the area within the agency that the complaint pertains to, and thoroughly researched. The complainant will receive a same-day response from the agency. This complaint is not to be used in place of appeal processes as found in section 4141.281 of the Revised Code or the notice of eligibility process as found in section 4141.28 of the Revised Code.

Last updated July 16, 2021 at 9:22 AM

History

Effective: July 16, 2021
Promulgated Under: 119.03

Chapter 4141-28 Labor Dispute Cases

Ohio Adm.Code 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 in this rule.

Last updated October 12, 2023 at 12:16 PM

History

Effective: July 30, 2018
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated October 12, 2023 at 12:16 PM

History

Effective: July 30, 2018
Promulgated Under: 119.03

Ohio Adm.Code 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.

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.

Last updated October 12, 2023 at 12:16 PM

History

Effective: July 30, 2018
Promulgated Under: 119.03

Ohio Adm.Code 4141-28-05 Labor dispute decisions.

(A) 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 will be assigned to conduct a hearing and prepare a decision on the case.

(B) When an interested party or his or her representative requests information from the files of the director in order to present and advocate on 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, will be made available to such party and his or her representative for examination, copying, and making notations therefrom.

(C) The director will issue the hearing officer decision and reasons therefore within ten calendar days after the hearing. The decision will be based upon evidence in the record, and consideration of arguments on the record, and will set forth findings of fact and the reasons for the legal conclusions reached on the issues.

(D) Mailing to interested parties; notice of appeal rights.

Copies of decisions of the hearing officer will be mailed to the last known post office address of each interested party, and will set forth the date of mailing to such party and a clear statement of statutory appeal rights.

(E) Copies of decisions on file. Copies of decisions of hearing officers will be kept on file by the director.

Last updated December 9, 2022 at 8:30 AM

History

Effective: December 9, 2022
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated October 1, 2021 at 8:53 AM

History

Effective: October 1, 2021
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated February 24, 2022 at 3:31 PM

History

Effective: October 1, 2021
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated February 24, 2022 at 3:31 PM

History

Effective: October 1, 2021
Promulgated Under: 119.03

Ohio Adm.Code 4141-28-10 Removal of labor dispute disqualifications in cases where claimants obtain bona fide jobs.

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:

(A) The claimant obtained employment as defined under Chapter 4141. of the Revised Code while the labor dispute was still in progress; and

(B) The employment obtained was of at least four weeks in duration; and

(C) 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

(D) The employment was entered into in good faith.

Last updated October 12, 2023 at 12:17 PM

History

Effective: December 28, 2017
Promulgated Under: 119.03

Chapter 4141-29 Eligibility Requirements

Ohio Adm.Code 4141-29-02 Seasonal eligibility.

For purposes of division (D) of section 4141.33 of the Revised Code:

(A) A claim for benefits shall be disallowed when reasonable assurance of seasonal employment is provided by one or more employers from the prior seasonal period for the next seasonal period.

(B) If an individual has employment with a non-seasonal employer and employment with a seasonal employer during the base period of the individual's benefit year, then the individual may become eligible for benefits between two successive seasonal periods based on employment performed for the non-seasonal employer, provided that the employment is sufficient to qualify the individual for benefit rights separately from the benefit rights based on the seasonal employment. The weekly benefit amount and maximum benefits payable during a disqualification period shall be computed based solely on the non-seasonal employment.

(C) If an individual obtains reasonable assurance of employment, as defined in division (A) of section 4141.33 of the Revised Code, and the individual is not offered an opportunity to perform those services for the seasonal employer during the ensuing seasonal period, then the individual may be entitled to a retroactive payment of compensation for each week for which the individual timely filed a claim for compensation and for which compensation was denied. An application for retroactive benefits shall be timely filed if received by the director or the director's deputy within or prior to the end of the fourth full calendar week after the end of the period for which benefits were denied because of reasonable assurance of employment. The provision for the payment of retroactive benefits under this section is applicable to both seasonal and non-seasonal weeks in the base period.

Last updated October 12, 2023 at 12:17 PM

History

Effective: March 28, 2017
Promulgated Under: 119.03

Ohio Adm.Code 4141-29-03 Sports and athletic employment.

(A) For purposes of division (E) 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.

Last updated October 12, 2023 at 12:18 PM

History

Effective: March 28, 2017
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated October 12, 2023 at 12:18 PM

History

Effective: November 12, 2018
Promulgated Under: 119.03

Chapter 4141-31 Interstate Claims

Ohio Adm.Code 4141-31-01 Interstate claims.

(A) The following definitions shall be used to govern the Ohio department of job and family services in its administrative cooperation with other states that 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," "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.

Last updated October 12, 2023 at 12:18 PM

History

Effective: January 28, 2016
Promulgated Under: 119.03

Ohio Adm.Code 4141-31-02 Interstate claims responsibilities.

(A) Agent state responsibilities

(1) The agent state's responsibility and authority in connection with the determination of interstate claims will be limited to the identification of potential issues identified in connection with initial or weeks claimed which were filed through the agent state and the reporting to liable state of relevant facts pertaining to each claimant's failure to register for work, or report for reemployment assistance by the agent state, or any potential issue relating to the claimant's availability for work and eligibility for benefits detected by the agent state.

(2) The agent state will 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 outlined by the law, regulations, and procedures of the agent state. Such registration will be accepted as meeting the registration requirements of the liable state.

(3) Each agent state will, upon request by an interstate claimant, assist the individual with the understanding and filing of necessary notices and documents.

(B) Liable state responsibilities

(1) The liable state will provide interstate claimants with access to information concerning the status of their claims.

(2) The liable state will schedule and conduct eligibility review interviews for interstate claimants.

(3) The liable state will notify the agent state of each initial claim, reopened claim, claim transferred to interstate status, and each week claimed which were filed from the agent state using uniform procedures and record format pursuant to the interstate benefit payment plan.

(1) Claims for benefits, with or without waiting periods, filed by an interstate claimant directly with the liable state will be filed in accordance with the liable state's procedures.

(2) With respect to weeks of unemployment during which an individual is attached to the individual's regular employer, the liable state will 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.

(3) 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 will be filed only against 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 will 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.

(D) Appeals

(1) The liable state will conduct hearings on appealed interstate benefit claims. The liable state may contact the agent state for assistance in special circumstances.

(2) The agent state will afford all reasonable cooperation in the taking of evidence and the holding of hearings on appealed interstate benefit claims when so requested by a liable state.

(3) With respect to the time limits imposed by the law of a liable state upon the filing of an appeal on a disputed benefit claim, an appeal made by an interstate claimant will 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.

Last updated November 10, 2023 at 4:43 PM

History

Effective: November 9, 2023
Promulgated Under: 119.03

Chapter 4141-32 Seasonal Status

Ohio Adm.Code 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.

Last updated October 12, 2023 at 12:18 PM

History

Effective: November 12, 2018
Promulgated Under: 119.03

Chapter 4141-35 Benefit Charges

Ohio Adm.Code 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 issued to the employer.

The exception to charges must be submitted by the employer or a duly authorized representative and shall include the employer's name; the employer's unemployment compensation account number; the issue 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.

Last updated August 4, 2026 at 10:37 AM

History

Effective: July 6, 2020
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated October 12, 2023 at 12:18 PM

History

Effective: December 28, 2017
Promulgated Under: 119.03

Ohio Adm.Code 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, 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.

Last updated August 4, 2026 at 10:38 AM

History

Effective: July 1, 2015
Promulgated Under: 119.03

Ohio Adm.Code 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 (D) 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.

Last updated September 28, 2026 at 10:44 AM

History

Effective: July 26, 2020
Promulgated Under: 119.03

Chapter 4141-36 Supplemental Unemployment Benefit Plans

Ohio Adm.Code 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.

Last updated September 10, 2026 at 3:09 PM

History

Effective: July 1, 2015
Promulgated Under: 119.03

Chapter 4141-37 Reimbursing Employer

Ohio Adm.Code 4141-37-01 Notice of election to become reimbursing employer.

(A) The notice of election to become a reimbursing employer is to be made on a form prescribed by the director. 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. The notice 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 representative of the organization.

(B) Unless the documents are already on file with the department, the notice must be accompanied by 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.

Last updated September 28, 2026 at 10:44 AM

History

Effective: June 18, 2020
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated October 12, 2023 at 12:19 PM

History

Effective: July 27, 2018
Promulgated Under: 119.03

Ohio Adm.Code 4141-37-03 Election notice and bonding amount.

The election notice, unless accompanied by a surety bond equal to the bonding amount, will 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.

Last updated April 27, 2026 at 7:36 AM

History

Effective: April 26, 2026
Promulgated Under: 119.03

Ohio Adm.Code 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.

Last updated October 12, 2023 at 12:19 PM

History

Effective: July 30, 2018
Promulgated Under: 119.03

Ohio Adm.Code 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 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 of such employers, may submit a new or amended surety bond 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.

(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.

Last updated April 27, 2026 at 7:36 AM

History

Effective: April 26, 2026
Promulgated Under: 119.03

Ohio Adm.Code 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.

(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.

Last updated October 12, 2023 at 12:19 PM

History

Effective: July 30, 2018
Promulgated Under: 119.03

Ohio Adm.Code 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 any determination of the director increasing the bonding amount or requiring restoration of the unobligated security of an account.

The termination of a reimbursing employer's election will be effective beginning the first day of the calendar quarter following the employer's failure to comply with determinations provided for in this rule.

Last updated September 1, 2026 at 8:45 AM

History

Effective: September 1, 2026
Promulgated Under: 119.03

Ohio Adm.Code 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 is to be on a form prescribed by the director. 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 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 equal to the bonding amount, has been furnished.

Last updated April 21, 2026 at 8:11 AM

History

Effective: April 19, 2026
Promulgated Under: 119.03

Ohio Adm.Code 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 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 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 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 in 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 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 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.

Last updated August 24, 2026 at 10:31 AM

History

Effective: August 24, 2026
Promulgated Under: 119.03

Ohio Adm.Code 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; or

(3) 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) and (A)(2) 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 a member of a group, in the amount of such reimbursing employer's bonding amount, such 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, 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, as determined without respect to such member's membership in a group, that meets the requirements of paragraphs (B)(1) and (B)(2) of this rule.

Last updated February 24, 2022 at 3:59 PM

History

Effective: October 1, 2021
Promulgated Under: 119.03

Chapter 4141-43 Exchange and Disclosure of Information

Ohio Adm.Code 4141-43-01 Exchange and disclosure of information.

(A) Definitions:

(1) 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.

(c) The name, address, and social security number and other information provided by the individual when filing an application or claim for benefits.

(d) 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.

(2) "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.

(B) Any disclosure made pursuant to section 4141.162 of the Revised Code; divisions (B)(4), (B)(6), (B)(7) and (D) of section 4141.211 of the Revised Code; and division (J) of section 4141.43 of the Revised Code, at the discretion of the director, will be made pursuant to an agreement under which state and federal confidentiality requirements, including those requirements protecting federal tax information, pursuant to IRS publication 1075, are maintained. If an agreement to exchange or disclose requested information is necessary, if appropriate, it will contain at a minimum:

(1) The purposes for which requests will be made and the specific information needed.

(2) A statement that the requesting party will not use the information for any purpose not specifically authorized under the agreement entered into under this rule.

(3) A demonstration that requested information will be used for the purpose of improving the provision of government services.

(4) Identification of all officials or employees with authority by position to request and access information.

(5) The information will be stored in a place physically secure from access by unauthorized persons.

(6) Information in any electronic format will 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.

(7) The requesting parties are to 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.

(8) The requesting party agrees that it will not make any further disclosure of the information shared with them to their agent, contractor, sub-contractor unless authorized by the director or by statute.

(9) 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.

(10) The basis for establishing the reporting periods for which information will be provided.

(11) Provisions for determining appropriate reimbursement for the costs from requesting parties incurred by the Ohio department of job and family services (ODJFS) in providing data, including any new development costs associated with furnishing data.

(12) Safeguards to ensure that information obtained from ODJFS will be protected against unauthorized access or disclosure, including a description of physical security and the process for providing authorized access.

(13) The agreement is to include language that establishes that an agent, contractor or entity is bound by the rules of ODJFS, and that disclosure of the information by the contractor, grantee, or entity in a manner not authorized by ODJFS is a breach of the contract and a violation of sections 4141.21 and 4141.99 of the Revised Code, as well as federal law.

(14) The requesting party is to sign an acknowledgment on behalf of the organization attesting to the organization's policies and procedures regarding confidentiality.

(15) The requesting parties are to permit ODJFS to make on-site inspections to ensure that the requirements of the agreement and state and federal statutes and regulations are being met.

(C) Agreements for the disclosure of wage information to a consumer reporting agency pursuant to division (J) of section 4141.43 of the Revised Code, will at a minimum include the following:

(1) An agreement that the consumer reporting agency and any entity to which wage information, as defined in division (J) of section 4141.43 of the Revised Code, is disclosed and will secure a written statement of informed consent signed by the individual to whom the information pertains prior to requesting wage information about the individual including:

(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 ODJFS.

(d) A statement indicating who may receive the information released.

(2) An agreement 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, is to use the wage information only for the specific transaction authorized by the individual's statement of informed consent.

(3) An agreement 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.

(4) A requirement that the consumer reporting agency will pay all costs associated with the disclosure of wage information under the terms of the agreement.

(5) 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.

(D) The director will prescribe any additional conditions under which disclosure or exchange of information under this rule may be made and may include the reimbursement of costs of disclosure where such costs are not de minimis.

(E) All applicants for and recipients of benefits under the programs listed in section 4141.162 of the Revised Code are to 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.

(F) In addition to any consequences outlined in division (G) of section 4141.211 of the Revised Code, the director may cancel the future exchange or disclosure of information to a requesting party if the director finds that information was redisclosed while in the custody of the party. The director may also cancel the future exchange or disclosure of information to any employee or employees of a requesting party if the director finds that information was redisclosed while in the custody of the employee or employees.

Last updated August 12, 2024 at 8:21 AM

History

Effective: August 12, 2024
Promulgated Under: 119.03