Ohio Administrative Code › Title 4123 - Bureau of Workers' Compensation › Chapter 4123-14 - Noncomplying Employer › Section 4123-14-02 - Procedures for the collection of premiums from non-complying employers

Current through all regulations passed and filed through July 1, 2024
(A) Whenever the
			 bureau of workers' compensation finds that an employer that was subject to
			 division (B)(2) of section
			 4123.01 of the Revised Code
			 failed to comply with the law in matters of workers' compensation coverage, the
			 bureau shall notify the employer in writing of such a finding. The notice shall
			 outline the period of time during which the employer was an amenable employer,
			 and shall specify that the employer has twenty days from the service of the
			 notice to  pay the applicable premium or penalty as required
			 by law.
(B) If the employer does
			 not  pay the applicable premium or penalty within the twenty day period referred to
			 in paragraph (A) of this rule, the bureau or its authorized agent shall
			 immediately make an assessment of the amount due from the employer, in
			 accordance with sections
			 4123.32 and
			 4123.37 of the Revised Code. The
			 assessment shall be based on such information as may be in the possession of
			 the bureau.
(C) The bureau or its
			 authorized agent shall give the employer written notice of any action taken.
			 The notice shall be mailed to the employer at its residence or usual place of
			 business by certified mail with return receipt requested. The notice shall
			 inform the employer that unless it files with the bureau within twenty days
			 after receipt of the notice, a petition for reassessment in writing, verified
			 under oath by the employer, or its authorized agent having knowledge of the
			 facts, setting forth in detail the items of the assessment objected to and the
			 reason for the objection, the assessment shall become final and the amount
			 thereof shall be due and payable from the employer so assessed to the state
			 insurance fund.
(D) The bureau or
			 its authorized agent, under the authority of section
			 4123.78 of the Revised Code,
			 shall file with the county recorder of any counties in which such employer's
			 property may be located a certificate of the amount of premium and penalty due
			 from such employer and the amount due shall be a lien from the date of filing
			 against the real and personal property of the employer within each county in
			 which such certificate is filed.
(E) In the event a petition objecting to the
			 assessment is duly filed by the employer, the bureau shall reexamine the
			 assessment. The matter shall then be referred to the administrator of workers'
			 compensation, who may refer the matter to be set for a hearing before the
			 bureau of workers' compensation adjudicating committee. The notice of hearing
			 shall be mailed to the petitioner by certified mail and to its representative,
			 setting forth the date, time and place of the hearing. It will be mailed to the
			 parties, as indicated above, not less than fourteen days before the date of
			 such a hearing. In justifiable cases an emergency hearing may be
			 arranged.
(F) A copy of the
			 administrator's finding and order shall be mailed by certified mail to the
			 party assessed and by regular mail to the representative of such a
			 party.
(G) If the administrator
			 orders the employer to pay the assessment, payment shall become due ten days
			 after the notice of the finding and order of the administrator was mailed to
			 such employer.
(H) The employer has
			 the right to appeal the administrator's decision to the court of common pleas
			 of Franklin county upon the execution of a bond to the state in double the
			 amount due and ordered paid by the bureau, upon the condition that the employer
			 will pay any judgment and costs rendered against it for the premium, as
			 provided in section 4123.37 of the Revised
			 Code.
(I) When no petition
			 objecting to the assessment is filed or when a finding is made affirming or
			 modifying such an assessment after hearing, a certified copy of the assessment,
			 as affirmed or modified, shall be filed by the bureau not later than twenty
			 days from the date the order has become final, with the clerk of the common
			 pleas court in any county in which the employer has property or in which the
			 employer has a place of business, for the purpose of obtaining a judgment for
			 the state against the employer in the amount shown on the assessment. As soon
			 as the judgment is rendered, proper action shall be taken to levy execution on
			 said judgment.
(J) However, an
			 assessment or judgment, as outlined in the preceding paragraphs of this rule,
			 shall not be a bar to the adjustment of the employer's account upon the
			 employer furnishing his payroll records to the bureau.
(K) In addition to the procedures outlined in
			 paragraphs (A) to (I) of this rule, the administrator of the bureau shall, in
			 justifiable cases, certify the matter to the attorney general's office with a
			 request that the employer be enjoined from further operation in accordance with
			 section 4123.79 of the Revised Code
			 and/or that criminal proceedings be instituted against the employer for
			 penalties under division (C) of section
			 4123.99 of the Revised Code.
			 Furthermore, in cases where the employer failed to furnish to the bureau the
			 annual payroll report and other related information required by section
			 4123.26 of the Revised Code, a
			 civil action shall be brought against such employer in the name of the state to
			 collect the penalty, as provided in that section.
(L) For counties and public employer taxing
			 districts, the bureau shall keep an individual account showing the amount of
			 money paid into the public insurance fund and the amount of losses incurred
			 against the fund. When any such employer defaults in the payment of sums
			 required to be contributed to such fund or any official fails to perform any
			 act required to be performed in reference to the making of payments, the bureau
			 shall institute the proper proceedings in the court to compel such
			 payment.
Effective: 7/1/2016
Five Year Review
				(FYR) Dates: 12/01/2019
Promulgated Under: 119.03
Statutory Authority: 4121.12,
				4121.121
Rule Amplifies: 4123.24, 4123.26, 4123.32, 4123.37,
				4123.48, 4123.50, 4123.751 to 4123.756, 4123.78, 4123.79,
				4123.99
Prior Effective Dates: 11/26/79, 12/18/89 (Emer.), 2/22/90,
				12/14/92, 10/1/09, 12/13/14