(A) For the purposes of Chapter 4141. of the Revised Code, "employee leasing company" means any entity that, as part of its trade or business, provides individuals to unrelated third party clients to perform services on a permanent basis and derives revenue or otherwise benefits from providing such individuals.
(B) "Unrelated third party clients" are entities unrelated to, or not sharing common ownership, management or control with, the employee leasing company, and to which individuals are provided by the employee leasing company to perform services on a permanent basis.
(C) Individuals provided by an employee leasing company to perform services for its clients may be determined to be in employment with the employee leasing company if it is established that:
(1) There is a written agreement between the client and the employee leasing company that, by its terms, indicates the employee leasing company has the right to exercise direction or control over the performance of services by such individuals; and
(2) Remuneration is received from the employee leasing company by the individuals for services performed.
Direction or control may be evidenced as provided by paragraph (B) of rule 4141-3-05 of the Administrative Code.
Sole proprietors, corporate officers, limited liability company officers, members of limited liability companies that serve as managers, and general partners in general and limited partnerships serving client entities may not be determined to be under the direction or control of the employee leasing company providing individuals to perform services to such client.