Chapter 4141-7 Coverage by Election
A political subdivision desiring coverage of any of its employees who are not otherwise covered, shall submit with its voluntary election application a certified copy of the ordinance or resolution authorizing the political subdivision to apply for voluntary election and providing for payment of contributions or payment in lieu of contributions.
(A) An employer for which services are performed by an individual entirely outside the state, may request that the director determine such services to be in employment subject to Chapter 4141. of the Revised Code. In order to make such a determination, the director must find that contributions are not required by another state to be paid with respect to wages for such services, and the individual performing such services is a resident of this state.
(B) A determination that service performed by an individual entirely outside the state is in employment subject to Chapter 4141. of the Revised Code may be terminated by the director if it is found that such service is subject to the unemployment compensation law of another state. The effective date of termination shall be the date the employer incurred liability under such other state unemployment compensation law, provided a notice has been filed by the employer with this department within ninety days after the incurrence of such liability. If notice is not filed by the employer within ninety days after such liability date, the termination date shall be the first day of the calendar quarter in which notice is filed.
119.032 review dates:
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.01(B)
Prior Effective Dates: 1/1/74, 7/3/86, 12/30/91, 3/26/99, 1/15/01, 1/01/06
The successor-in-interest, in whole or in part, is bound by the voluntary election of the previous employer, which voluntary election remains in effect regardless of the ownership of the business for a minimum of two calendar years from the effective date thereof and until the director has been notified in writing of the successor's desire to terminate such voluntary election as provided under division (A)(4) or (A)(5) of section 4141.01 of the Revised Code.
Five Year Review (FYR) Dates: 02/20/2015 and 06/01/2020
Promulgated Under: 119.03
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01(A)(4), 4141.01(A)(5)
Prior Effective Dates: 1/1/74, 7/3/86, 12/30/91, 1/15/01
For good cause, the director may, effective as of the close of business on December thirty-first of the second calendar year after the effective date of the election, or on any date thereafter, terminate a voluntary election.