4141-5-03 Family relationships.

For the purposes of division (B)(3)(f) of section 4141.01 of the Revised Code:

(A) The services performed by an individual for a partnership will be excluded only if the relationship of each partner to the worker meets the requirements of division (B)(3)(f) of section 4141.01 of the Revised Code.

(B) The services performed by an individual for a corporation cannot be excluded under division (B)(3)(f) of section 4141.01 of the Revised Code, even if the corporation is family owned.

R.C. 119.032 review dates: 09/24/2012 and 09/01/2017
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01(B)(3)(f)
Prior Effective Dates: 01/01/74, 6/23/86