(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.
Five Year Review (FYR) Dates: 5/8/2019 and 07/25/2024
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.01(B)
Prior Effective Dates: 01/01/1974, 07/03/1986, 12/30/1991, 03/26/1999, 01/15/2001, 01/01/2006