Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-1 - Employer Defined › Section 4141-1-01 - Definitions of employers

Current through all regulations passed and filed through July 1, 2024
(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.
(C)
								Limited partnership associations, limited partnerships
			 and limited liability companies
(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.