reglab/statecodes huggingface dataset:
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-9 - Wages and Remuneration › Section 4141-9-14 - Retroactive pay awards

Current through all regulations passed and filed through July 1, 2024
(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.
Effective: 5/31/2018
Five Year Review
				(FYR) Dates: 3/14/2018 and
				05/31/2023
Promulgated
				Under: 119.03
Statutory
				Authority: 4141.13
Rule
				Amplifies: 4141.01,
				4141.28,
				4141.29
Prior
				Effective Dates: 12/30/1991, 01/15/2001,
				04/01/2012
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-11 - Reports and Payments › Section 4141-11-01 - Quarterly reports and due date

Current through all regulations passed and filed through July 1, 2024
(A) When a contributory employer first
			 becomes subject to the provisions of Chapter 4141. of the Revised Code, it
			 shall file all quarterly contribution and wage reports required by 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 must 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 shall file all quarterly payroll and
			 wage reports required by 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 must 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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-11 - Reports and Payments › Section 4141-11-02 - Quarterly payments, interest and due date

Current through all regulations passed and filed through July 1, 2024
(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.
Effective: 6/1/2015
Five Year Review (FYR) Dates:
				02/20/2015 and
				06/01/2020
Promulgated
				Under: 119.03
Statutory Authority: 4141.13
Rule
				Amplifies: 4141.23
Prior Effective Dates: 1/1/72, 7/3/86, 12/30/91,
				1/1/93, 3/26/99, 1/15/01
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-11 - Reports and Payments › Section 4141-11-07 - Final report

Current through all regulations passed and filed through July 1, 2024
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
								.
Effective: 4/23/2015
Five Year
				Review (FYR) Dates: 01/07/2015 and
				04/23/2020
Promulgated
				Under: 119.03
Statutory Authority: 4141.13(A)
Rule
				Amplifies: 4141.13(G), 4141.23
Prior Effective Dates: 1/1/52,
				7/3/86, 12/30/91, 1/26/02
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-11 - Reports and Payments › Section 4141-11-08 - Transfer of business

Current through all regulations passed and filed through July 1, 2024
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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-11 - Reports and Payments › Section 4141-11-10 - Voluntary payments

Current through all regulations passed and filed through July 1, 2024
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.
Effective: 5/31/2018
Five Year Review
				(FYR) Dates: 3/14/2018 and
				05/31/2023
Promulgated
				Under: 119.03
Statutory
				Authority: 4141.13
Rule
				Amplifies: 4141.24(B),
				4141.241(B)(1)(c)
Prior Effective Dates: 01/01/1972, 07/03/1986, 12/30/1991,
				01/15/2001, 04/01/2012
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-11 - Reports and Payments › Section 4141-11-13 - Prohibition against common paymaster reporting

Current through all regulations passed and filed through July 1, 2024
Each employer shall report and make required payments as
				provided by Chapter 4141. of the Revised Code with respect to its account as
				maintained by the director. One legal entity may not report or make payments
				for another legal entity by what may be known as a common paymaster arrangement
				or by some other similar arrangement.
Effective: 6/1/2015
Five Year Review (FYR) Dates:
				02/20/2015 and
				06/01/2020
Promulgated
				Under: 119.03
Statutory Authority: 4141.13(A)
Rule
				Amplifies: 4141.24(A), 4141.24(I)
Prior Effective Dates: 5/1/93,
				10/29/93, 1/15/01
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-11 - Reports and Payments › Section 4141-11-14 - Method of payment, clearance of checks, and dishonored checks

Current through all regulations passed and filed through July 1, 2024
(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.
Effective: 4/10/2016
Five Year
				Review (FYR) Dates: 01/25/2016 and
				04/10/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 4141.13
Rule
				Amplifies: 4141.23,
				4141.24,
				4141.241
Prior
				Effective Dates: 3/26/99, 12/14/99, 1/15/01, 2/22/04,
				1/25/2010
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-11 - Reports and Payments › Section 4141-11-28 - Definition of "best interest of the unemployment compensation fund"

Current through all regulations passed and filed through July 1, 2024
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.
Effective: 12/28/2017
Five Year
				Review (FYR) Dates: 10/3/2017 and
				12/28/2022
Promulgated
				Under: 119.03
Statutory
				Authority: 4141.13
Rule
				Amplifies: 4141.23
Prior
				Effective Dates: 01/15/2001,
				04/01/2012
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-13 - Refunds; Corrected Determinations › Section 4141-13-02 - Adjustment of refunds

Current through all regulations passed and filed through July 1, 2024
(A)
			 No request for refund of contributions, payment in lieu of contributions,
			 surcharge, interest, or forfeiture based on an allegation that payments were
			 made with respect to excluded employment shall be approved if such employment
			 was included in the base period of an individual who filed a valid application
			 for unemployment insurance benefits.
(B) Contributions, payment in lieu of
			 contributions, surcharge, interest and forfeiture paid by an employer that is
			 determined not to have been subject to Chapter 4141. of the Revised Code shall
			 be refunded to the employer upon request for refund, except that such refund
			 shall be reduced by the amount of unemployment insurance
			 benefits, if any, paid based on the employment determined to have been
			 excluded.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-13 - Refunds; Corrected Determinations › Section 4141-13-04 - Corrected determinations and orders

Current through all regulations passed and filed through July 1, 2024
(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.
Effective: 7/1/2015
Five Year Review (FYR) Dates:
				03/23/2015 and
				07/01/2020
Promulgated
				Under: 119.03
Statutory Authority: 4141.13(A)
Rule
				Amplifies: 4141.26(H)
Prior Effective Dates: 10/29/93,
				01/15/01
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-15 - Contribution Rates › Section 4141-15-01 - Contribution rate of a liable successor-in-interest, in whole or in part

Current through all regulations passed and filed through July 1, 2024
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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-15 - Contribution Rates › Section 4141-15-03 - Contribution rate for a non-liable successor-in-interest, in whole or in part

Current through all regulations passed and filed through July 1, 2024
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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-15 - Contribution Rates › Section 4141-15-04 - Assignment of average contribution rate for employers engaged in the construction industry

Current through all regulations passed and filed through July 1, 2024
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 203.2report 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.
Effective: 2/26/2016
Five Year
				Review (FYR) Dates: 11/18/2015 and
				02/26/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 4141.13
Rule
				Amplifies: 4141.25
Prior
				Effective Dates: 7/3/1986, 05/01/1993, 10/29/1993, 07/01/1998, 01/15/2001,
				02/22/2004
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-15 - Contribution Rates › Section 4141-15-05 - Eligibility for common rate

Current through all regulations passed and filed through July 1, 2024
(A) Each employer desiring to participate in
			 a common rate shall make application in writing signed by a duly authorized
			 representative. The application may, if the parties elect, be filed as a joint
			 request, signed by a duly authorized representative of each entity desiring to
			 participate in the common rate. Such application must be made on or before the
			 thirty-first of December of the year preceding that for which the common rate
			 is to apply. Each application shall contain the names and the unemployment
			 compensation account numbers of all the employers applying for the common rate
			 and a statement explaining the ownership common to each employer applicant. In
			 the event that such application is granted and a common rate group is
			 established, such common rate group shall be in force and effect annually
			 thereafter, provided that each member of the common rate group continues to
			 meet the eligibility requirements each year thereafter. The common rate and the
			 group shall be discontinued effective at the close of any calendar year with
			 respect to which the director determines that the requirements were not met or
			 in the event the participating employers or any one thereof shall notify the
			 director in writing by the thirty-first of December of that calendar year of
			 its wish to discontinue the use of a common rate effective the thirty-first of
			 December of that calendar year.
(1) To be
			 eligible for a common rate, each employer desiring to participate in the common
			 rate must:
(a) Be subject to Chapter 4141. of
			 the Revised Code as of the first day of the year for which the common rate is
			 to apply;
(b) Be eligible for an
			 experience rate on its own individual experience;
(c) Have a positive balance in its account;
			 and
(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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-15 - Contribution Rates › Section 4141-15-06 - Determining when an employer's account is chargeable for benefits

Current through all regulations passed and filed through July 1, 2024
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.
Effective: 12/28/2017
Five Year
				Review (FYR) Dates: 10/3/2017 and
				12/28/2022
Promulgated
				Under: 119.03
Statutory
				Authority: 4141.13
Rule
				Amplifies: 4141.25
Prior
				Effective Dates: 01/15/2001
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-15 - Contribution Rates › Section 4141-15-07 - Contribution rate for a successor-in-interest with no recent employment history

Current through all regulations passed and filed through July 1, 2024
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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-15 - Contribution Rates › Section 4141-15-08 - Special contribution rates

Current through all regulations passed and filed through July 1, 2024
(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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-16 - Disclosure of Information › Section 4141-16-01 - Disclosure of income and eligibility verification system information

Current through all regulations passed and filed through July 1, 2024
(A) The director
			 shall disclose wage and claim information to authorized requesting agencies.
			 Wage and claim information which is deemed by the requesting agency to be
			 needed in verifying eligibility for, and/or the amount of benefits shall be
			 disclosed pursuant to a written agreement. Standardized formats established by
			 the department of job and family services shall be adhered to by the authorized
			 requesting agencies.
(B)
			 Definitions:
(1) For purposes of this rule,
			 "wage information" means the name, social security number, quarterly wages paid
			 to, and weeks worked by individual employees, and
			 the name, address, and state identification number of an employer reporting
			 wages under section 4141.20 of the Revised
			 Code.
(2) For purposes of this
			 rule, "claim information" means information regarding:
(a) Whether an individual is receiving, has
			 received or has applied for unemployment compensation;
(b) The amount of compensation the individual
			 is receiving or entitled to receive;
(c) The individual's home address;
(d) Whether the individual has refused an
			 offer of work and, if so, a description of the job offered including the terms,
			 conditions, and rate of pay;
(e)
			 Any other information contained in the records of the director which is needed
			 by the requesting agency to verify eligibility for, and the amount of,
			 benefits.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-16 - Disclosure of Information › Section 4141-16-02 - Agreement between department of job and family services and requesting agency

Current through all regulations passed and filed through July 1, 2024
The director shall enter into specific written agreements with
				the appropriate authorized agencies. The agreements shall include but need not
				be limited to the following:
(A) The
			 purposes for which requests will be made and the specific information
			 needed;
(B) Identification of all
			 agency officials by position, with authority to request information;
(C) Methods and timing of the requests for
			 information, including the approved format to be used, and the period of time
			 needed to furnish the requested information;
(D) Basis for establishing the reporting
			 periods for which information will be provided;
(E) Provisions for determining appropriate
			 reimbursement from the requesting agency for the costs incurred, including any
			 new developmental costs associated with furnishing data to the requesting
			 agency.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-16 - Disclosure of Information › Section 4141-16-03 - Protection of confidentiality

Current through all regulations passed and filed through July 1, 2024
(A) The department of job and family services
			 shall require requesting agencies receiving information to comply with the
			 following measures to protect the confidentiality of the information against
			 unauthorized access or disclosure:
(1) The
			 information shall be used only to the extent necessary to assist in the valid
			 administrative needs of the program receiving such information and targeted for
			 use in ways which are most likely to be productive in identifying and
			 preventing ineligibility and incorrect payments. The information shall be
			 disclosed only for those purposes specified in the agreement;
(2) The information shall be stored in a
			 place physically secure from access by unauthorized persons;
(3) Information in electronic format, such as
			 magnetic tapes or discs, shall be stored and processed in such a way that
			 unauthorized persons cannot retrieve the information by means of computer,
			 remote terminal or other means;
(4)
			 Precautions shall be taken to ensure that only authorized personnel are given
			 access to on-line files;
(5) The
			 requesting agency shall instruct all personnel with access to the information
			 regarding the confidential nature of the information, and the sanctions
			 specified in Chapter 4141. of the Revised Code for the unauthorized disclosure
			 of information and any other relevant state statutes;
(6) The head of each requesting agency shall
			 sign an acknowledgment on behalf of the entire agency attesting to the agency's
			 policies and procedures regarding confidentiality.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-17 - Successorship › Section 4141-17-01 - Successor in interest

Current through all regulations passed and filed through July 1, 2024
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
			 to
			 4141-17-05
			 of the Administrative Code.
Effective: 7/27/2018
Five Year Review
				(FYR) Dates: 5/11/2018 and
				03/01/2022
Promulgated
				Under: 119.03
Statutory
				Authority: 4141.13
Rule
				Amplifies: 4141.24,
				4141.48
Prior
				Effective Dates: 01/01/1972, 07/03/1986, 05/29/1990, 03/26/1999, 01/01/2006,
				07/25/2013
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-17 - Successorship › Section 4141-17-01 - Successor in interest

All regulations passed and filed through
			 January 1, 2024
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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-17 - Successorship › Section 4141-17-02 - Voluntary successorship: clearly segregable and identifiable portion

Current through all regulations passed and filed through July 1, 2024
(A) The transfer of
			 a portion of a trade or business will result in the transferee becoming a
			 successor in interest if all of the following requirements are satisfied:
(1) A clearly segregable and identifiable
			 portion of the transferor's trade or business located in the state of Ohio is
			 transferred;
(2) Immediately after
			 the transfer, the transferee employs substantially the same individuals covered
			 under the Ohio unemployment compensation law who immediately prior to the
			 transfer were employed in the clearly segregable and identifiable portion of
			 such trade or business; and
(3) An
			 application signed by the transferor and the transferee requesting that the
			 transferee be made a successor in interest is submitted to the director. The
			 application containing all of the information required in paragraph (C) of this
			 rule shall be filed with the director within ninety days from the date the
			 director sends notice to the transferee that the request may qualify for a
			 transfer of experience. Failure to submit the application within the prescribed
			 time limits shall result in the automatic denial of the application.
Under this type of transfer, the successor in interest shall
				assume from the transferor's account only the employment experience determined,
				pursuant to paragraph (D) of this rule, to be attributable to the segregable
				and identifiable portion transferred. The director shall revise the
				contribution rates of the transferor and transferee to reflect the results of
				the successorship.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-17 - Successorship › Section 4141-17-02 - Mandatory transfer

All regulations passed and filed through
			 January 1, 2024
(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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-17 - Successorship › Section 4141-17-03 - Voluntary successorship: substantially all of the assets

Current through all regulations passed and filed through July 1, 2024
(A) The transfer of substantially all of a
			 trade or business will result in the transferee becoming a successor in
			 interest if all of the following requirements are satisfied:
(1) Seventy-five per cent or more of the
			 assets of the transferor's trade or business located in the state of Ohio are
			 transferred to the transferee;
(2)
			 Immediately after the acquisition, the transferee employs seventy-five per cent
			 or more of the same individuals covered under the Ohio unemployment
			 compensation law who immediately prior to the transfer were employed in such
			 business; and
(3) An application
			 signed by the transferor and the transferee requesting that the transferee be
			 made a successor in interest is submitted to the director. The application,
			 containing all the information required in paragraph (B) of this rule, shall be
			 filed with the director within ninety days from the date the director sends
			 notice to the transferee that the request may qualify for a transfer of
			 experience. Failure to submit the application within the prescribed time limits
			 shall result in the automatic denial of the application. Under this type of
			 transfer, the successor in interest shall assume all of the resources and
			 liabilities of the transferor's account, including the transferor's entire
			 unemployment experience. The director shall revise
			 the contribution rates of the transferor and the transferee to reflect the
			 results of the successorship.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-17 - Successorship › Section 4141-17-04 - Automatic successorship

Current through all regulations passed and filed through July 1, 2024
(A) The transferee shall become a successor
			 in interest by operation of law where:
(1)
			 There is a transfer of all of the transferor's trade or business located in the
			 state of Ohio; and
(2) At the time
			 of the transfer the transferor is liable under Chapter 4141. of the Revised
			 Code.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-17 - Successorship › Section 4141-17-05 - Mandatory partial transfer of experience

Current through all regulations passed and filed through July 1, 2024
(A) If the director finds pursuant to
			 division (G)(1) of section
			 4141.24 of the Revised Code that
			 an employer has transferred a portion 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 shall be transferred to the
			 transferee.
(B) In order for the
			 director to determine the portion of the payroll and unemployment experience to
			 be transferred to the transferee, the transferor and the transferee shall
			 provide:
(1) The address, location, and
			 description of the portion of the trade or business transferred;
(2) The date of transfer;
(3) The date of the first employment subject
			 to the Ohio unemployment compensation law for the transferring portion of the
			 trade or business before it was transferred;
(4) The gross and taxable payroll total for
			 individuals covered under the Ohio unemployment compensation law attributable
			 to the transferred portion for the four completed calendar quarters immediately
			 preceding the quarter in which the transfer occurred; and
(5) The names and social security numbers of
			 the employees transferred and retained by the transferee.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-19 - Filing of Documents, Reports, Appeals › Section 4141-19-01 - Filing of documents, reports, appeals and other information

Current through all regulations passed and filed through July 1, 2024
(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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-21 - Application for Reconsideration › Section 4141-21-01 - Application for reconsideration of employer's liability determination

Current through all regulations passed and filed through July 1, 2024
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 of the employer; and a brief
				statement of the reason(s) for the
				application for reconsideration.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-21 - Application for Reconsideration › Section 4141-21-03 - Payment during director's reconsideration and review by the review commission

Current through all regulations passed and filed through July 1, 2024
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.
Effective: 7/27/2018
Five Year Review
				(FYR) Dates: 5/10/2018 and
				03/01/2022
Promulgated
				Under: 119.03
Statutory
				Authority: 4141.13
Rule
				Amplifies: 4141.26
Prior
				Effective Dates: 01/01/1972, 07/03/1986, 12/30/1991, 03/26/1999,
				01/15/2001
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-23 - Records of Employers › Section 4141-23-01 - Records of employers

Current through all regulations passed and filed through July 1, 2024
(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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-23 - Records of Employers › Section 4141-23-03 - Social security account numbers

Current through all regulations passed and filed through July 1, 2024
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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-25 - Employer Notices and Reports › Section 4141-25-07 - Qualifying weeks

Current through all regulations passed and filed through July 1, 2024
(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.
Effective: 11/12/2018
Five Year
				Review (FYR) Dates: 8/21/2018 and
				09/01/2023
Promulgated
				Under: 119.03
Statutory
				Authority: 4141.13(A),
				4141.14
Rule
				Amplifies: 4141.01,
				4141.31
Prior
				Effective Dates: 01/01/1972, 07/03/1986, 12/30/1991,
				01/15/2001
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-25 - Employer Notices and Reports › Section 4141-25-09 - Director's authority to request information regarding labor disputes

Current through all regulations passed and filed through July 1, 2024
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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-27 - Application for Benefits › Section 4141-27-04 - Filing claims for benefits

Current through all regulations passed and filed through July 1, 2024
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.
Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-27 - Application for Benefits › Section 4141-27-05 - Time limitation for filing claim for benefits within the benefit year

Current through all regulations passed and filed through July 1, 2024
(A) When
			 a benefit year has been established and a claim for benefits is filed for a
			 week of total or partial unemployment, to be valid, the claim must be filed not
			 later than the end of the third calendar week immediately following such
			 week.
(B) In exceptional cases,
			 when it is shown to the satisfaction of the director that an individual has
			 been deterred by circumstances beyond the individual's control from filing a
			 claim as prescribed in this rule, the director may extend the time limitations
			 to file.
Effective: 4/10/2016
Five Year
				Review (FYR) Dates: 01/25/2016 and
				04/10/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 4141.13
Rule
				Amplifies: 4141.29
Prior
				Effective Dates: 7/3/86, 12/30/91, 6/3/96, 1/15/01, 2/22/04,
				1/25/2010