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Ohio Laws and Rules
(A) Officers of corporations.
(1) The actual remuneration of an executive officer of a corporation, such as president, vice president, secretary, treasurer, and any other executive officer enumerated in and empowered by the corporate charter or any regularly adopted bylaws of the corporation and elected or appointed and empowered by the directors to perform duties for the corporation, shall be included in the payroll report of the corporation, subject to a weekly minimum and maximum as shall be periodically established by the administrator of the bureau of workers' compensation as provided in rule 4123-17-30 of the Administrative Code. Such remuneration shall be assigned to the classification applicable to the duties performed.
(2) Paragraph (A)(1) of this rule shall not apply to family farm corporations as defined in division (E) of section 4123.01 of the Revised Code. The remuneration of the officers of such corporation shall not be reported as part of the payroll of such employer, unless such employer elects to include as an "employee," within Chapter 4123. of the Revised Code, any of the officers of the family farm corporation, in which case the procedure outlined in paragraph (B) of this rule shall be applicable.
(B) Partnerships, sole proprietorships, limited partnerships, an individual incorporated as a corporation with no employees, and family farm corporations.
(1) If the employer is a partnership, sole proprietorship, limited partnership, an individual incorporated as a corporation with no employees, or family farm corporation, the remuneration of the sole proprietor, member of the partnership, member of a limited partnership, individual incorporated as a corporation with no employees, or officer of the family farm corporation shall not be reported as part of the payroll of such employer, unless the sole proprietor, the partnership, the limited partnership, the individual incorporated as a corporation with no employees, or the family farm corporation elects to include any such person as an employee as provided in division (A)(2) of section 4123.01 of the Revised Code. In the event of such election, the employer shall serve written notice to the bureau of workers' compensation on the appropriate bureau form, which notice shall name the person or persons to be covered and whose remuneration shall be included in payroll reports for premium purposes. Upon the filing of such election, sole proprietors, members of a partnership, members of a limited partnership, the individual incorporated as a corporation with no employees, and officers of a family farm corporation who sustain injuries or contract occupational diseases in the course of and arising out of employment shall be entitled to receive compensation and benefits as provided in Chapter 4123. of the Revised Code; provided, however, that the coverage for such persons shall not be effective until such notice has been filed with the bureau of workers' compensation.
(2) Upon the filing of such election as provided in paragraph (B)(1) of this rule, the actual remuneration of a sole proprietor, member of a partnership, member of a limited partnership, an individual incorporated as a corporation with no employees, or officer of a family corporation shall be reported and included in the payroll report of the employer subject to a weekly minimum and maximum as shall be periodically established by the administrator of the bureau of workers' compensation as provided in rule 4123-17-30 of the Administrative Code. Such remuneration shall be assigned to the classification applicable to the duties performed.
(3) Upon receipt of the form requesting coverage for the sole proprietor, member of a partnership, members of a limited partnership, an individual incorporated as a corporation with no employees, or officer of a family farm corporation, the bureau shall refer the form to the risk processing section for processing. Coverage shall remain in effect, and the employer shall be responsible for the payment of premium thereon, until the bureau receives written notice from the sole proprietor, the partnership, the limited partnership, the individual incorporated as a corporation with no employees, or the family farm corporation requesting termination of coverage, or until terminated by the bureau pursuant to paragraph (B)(4) of this rule.
(4) In the case of a sole proprietorship, partnership, limited partnership, an individual incorporated as a corporation with no employees, or family farm corporation, failure to pay premiums timely shall terminate coverage. In the case of a sole proprietorship, partnership, limited partnership, an individual incorporated as a corporation with no employees, or family farm corporation which reports payroll for its employees only, the failure to report payroll and to pay premiums thereon for any person for whom coverage is elective shall terminate coverage for any such person only. In the event of termination of coverage for non-payment of premium, a sole proprietor, a partnership, a limited partnership, an individual incorporated as a corporation with no employees, or a family farm corporation may reinstate elective coverage only upon the filing of a subsequent application form. Reinstatement of coverage shall be effective only upon receipt of the executed form and payment of premium for such elective employees, and no retroactive coverage may be granted except as provided in rule 4123-14-03 of the Administrative Code.
(C) Duly ordained, commissioned, or licensed ministers and assistant or associate ministers.
(1) Division (A)(2)(a) of section 4123.01 of the Revised Code excludes from coverage duly ordained, commissioned, or licensed ministers or assistant or associate ministers of a church in the exercise of their ministry. The remuneration for such persons shall not be reported as part of the payroll of a church employer, unless the church elects to include as an employee such persons as provided in division (A)(2) of section 4123.01 of the Revised Code. In the event of such election, the employer shall serve written notice to the bureau of workers' compensation. Notice shall name the person or persons to be covered and whose remuneration shall be included in payroll reports for premium purposes. After proper election and notice, such persons shall be considered employees and entitled to compensation and benefits as provided in Chapter 4123. of the Revised Code; provided however, that the coverage for such persons shall not be effective until such notice has been filed with the bureau.
(2) Upon receipt of written notice or the appropriate form requesting coverage for the minister or ministers, the bureau shall refer such written notice or form to the risk processing section for processing. Coverage shall remain in effect, and the employer shall be responsible for the payment of premium thereon, until the bureau receives written notice from the church employer requesting termination of coverage, or until terminated by the bureau pursuant to paragraph (C)(3) of this rule.
(3) In the case of a church employer, failure to pay premiums timely shall terminate coverage for such employer. In the case of a church employer which reports payroll for its employees only, the failure to report payroll and to pay premiums thereon for any minister for whom coverage is elective shall terminate coverage for any such minister only. In the event of termination of coverage for nonpayment of premium, a church employer may reinstate elective coverage only upon the filing of a subsequent application form. Reinstatement of coverage shall be effective only upon the receipt of the executed form and payment of premium for such elective employees, and no retroactive coverage may be granted except as provided in rule 4123-14-03 of the Administrative Code.
R.C. 119.032 review dates: 07/30/2008 and 07/01/2013
Promulgated Under: 119.03
Statutory Authority: 4121.12, 4121.121, 4121.13, 4121.30, 4123.05
Rule Amplifies: 4123.01, 4123.24, 4123.26, 4123.34
Prior Effective Dates: 7/1/62; 12/1/78; 10/1/79; 8/22/86 (Emer.); 11/10/86; 9/1/93; 1/1/05, 7/27/06