4123-17-14 Rule controlling the completing of payroll reports.

(A) In July and January of each year, the bureau will furnish private state fund employers with forms showing premium rates on which to report the actual wage expenditure and/or payroll in the conduct of the employer's operations for the preceding six months' period or portion thereof. However, if the employer elected to obtain other-states' coverage under section 4123.292 of the Revised Code, the employer shall include on the payroll report only the remuneration for work the employees performed in Ohio and other work not covered by the other-states' policy. If the employer employs employees who are covered under the federal Longshore and Harbor Workers' Compensation Act, 98 Stat. 1639, 33 U.S.C. 901 et seq., the employer shall include on the payroll report only the remuneration for work the employees performed in Ohio for which the employees are eligible to receive compensation and benefits under Chapters 4121. and 4123. of the Revised Code. The employer shall complete such report with the premium calculated, and the report and remittance of the premium shall be submitted to the bureau no later than August thirty-first or the last day of February for that report's preceding six-month period. For an employer that elected to obtain other-states' coverage, the remuneration for work performed in states other than Ohio and covered by the other-states' policy shall be reported to the bureau on a separate form in accordance with paragraph (E) of this rule. For an employer that employs employees who are covered under the federal Longshore and Harbor Workers' Compensation Act, the remuneration for work performed for services for which the employees are eligible to receive compensation and benefits under the federal Longshore and Harbor Workers' Compensation Act shall be reported to the bureau on the payroll report in accordance with paragraph (F) ofthis rule.

(1) Except where the administrator has announced prior to the due date of the premium payment that an employer may pay the premium in installments, the amount of the premium due is to be paid in accordance with paragraph (A) of this rule or at the expiration of the coverage for early coverage terminations.

(2) The administrator may determine for any payroll period that employers shall be permitted to pay the premium in two installments and the method of those premium installment payments. An employer electing to participate in this option shall pay one-half of the premium due by the regular due date in accordance with paragraph (A) of this rule and the balance of the premium by the invoiced date following the original due date. An employer participating in this payment option shall be considered a complying employer during the installment payments if the employer pays one-half of the premium by the regular due date, and the balance shall not be subject to penalties or interest under rule 4123-19-07 of the Administrative Code.

(3) The term "current" as used in the rules of this chapter of the Administrative Code with respect to payments due the bureau means not more than forty-five days past due. "Payments due the bureau" means any premiums, administrative costs, assessments, fines or monies otherwise due to any fund administered by the Ohio bureau of workers' compensation, including amounts due for retrospective rating, for which the employer has not submitted a dispute of the obligation to the bureau's adjudicating committee by a written letter containing the detailed reasons for the objection and supporting documentation.

(B) For all counties and public employer taxing districts, in January of each year, the bureau will furnish the county auditor of each county and the chief fiscal officer of each public employer taxing district in each county with forms showing premium rates on which to report the actual wage expenditure or payroll expended in the conduct of the employer's operations for the preceding twelve calendar months. Such report shall be completed and the premium calculated on the report, and each such employer shall return the report and remit the amount of premium due to the bureau as follows:

(1) On or before May fifteenth of each year, no less than forty-five per cent of the premium due.

(2) On or before September first of each year, no less than the total premium due.

(C) The terms "payroll" and "wage expenditures" as used in the rules of this chapter of the Administrative Code shall include the entire remuneration allowed by an employer to employees in the employer's service for the applicable period. "Remuneration" shall have the same meaning as defined in division (H) of section 4141.01 of the Revised Code as provided by the statutes of the Ohio department of job and family services, in order that the payroll reporting requirements of the bureau shall be coordinated with the remuneration reporting requirements of the Ohio department of job and family services, except as otherwise modified by the rules of this chapter. The definition of remuneration shall apply to all amenable employers who are required or elect to obtain Ohio workers' compensation coverage and who pay premiums based upon payroll under Chapter 4123. of the Revised Code, and shall apply to all persons of such employers considered to be employees under the statutes or rules of the bureau of workers' compensation, regardless of whether the employer is required to report payroll or remuneration to the Ohio department of job and family services under Chapter 4141. of the Revised Code or whether the employer reports payroll or remuneration to the Ohio department of job and family services for such persons considered to be employees by the bureau .

(D) In determining the reportable payroll or remuneration after July 1, 1995, for employees who customarily receive tips or gratuities, the employer shall report all actual wages paid and shall include all tips to the extent they are used to supplement the federal minimum wage requirements reportable as remuneration as defined in paragraph (C) of this rule.

(E) If an employer elects under section 4123.292 of the Revised Code to obtain other-states' coverage from an other-states' insurer, the employer shall, in writing, notify the bureau of the election and the identity of the insurer providing the coverage. The employer shall also provide the bureau with a copy of the other-states' policy. On the payroll report the employer submits to the bureau in accordance with paragraph (A) of this rule, the employer shall not include remuneration for work performed outside of Ohio and covered by the other-state's policy. On a separate form to be submitted to the bureau with the payroll report described in paragraph (A) of this rule, the employer shall report the amount of remuneration paid to its employees for work performed outside of Ohio and covered by the other-states' policy. The bureau shall make forms available to employers for fulfilling the notification and reporting requirements of this paragraph.

(F) If an employer employs an employee covered under the federal Longshore and Harbor Workers' Compensation Act and Chapter 4121. and Chapter 4123. of the Revised Code, the employer shall, in writing, notify the bureau ofthe identity ofthe insurer providing the federal Longshore and Harbor Workers' Compensation Act coverage. On the payroll report the employer submits to the bureau in accordance with paragraph (A) of this rule, the employer shall include remuneration for work performed covered under the federal Longshore and Harbor Workers' Compensation Act, regardless of whether the employer has obtained such coverage from the bureau or from private insurance. This report is for informational purposes only, and the bureau will not assign a premium rate to such payroll.

Effective: 09/23/2013
R.C. 119.032 review dates: 06/14/2013 and 07/01/2018
Promulgated Under: 119.03
Statutory Authority: 4121.12, 4121.121, 4121.30
Rule Amplifies: 4123.24, 4123.26, 4123.29, 4123.32, 4123.34
Prior Effective Dates: 7/1/62; 11/26/79; 12/14/92; 7/1/93; 12/23/93 (Emer.); 3/19/94; 1/9/95; 7/24/95; 6/30/03 (Emer.); 8/8/03, 3/23/09, 7/1/12