(A) Members of a limited partnership
association, as that term is defined in Chapter 1783. of the Revised Code, are
deemed to be in the employment of the association if performing services for
remuneration for the association.
(B) Individuals who are limited partners
in a limited partnership pursuant to Chapter 1782. of the Revised Code shall be
considered in the employment of the limited partnership to the extent that
remuneration in a form other than share of profits is received by such limited
partners for services performed for the limited partnership.
(C) The determination as to whether
individuals are in covered employment with a single-member limited liability
company for the purposes of Chapter 4141. of the Revised Code shall be
determined based on the limited liability company's tax classification for
federal income and federal unemployment tax purposes as follows:
(1) The member of a
single-member limited liability company that has not elected to be treated as a
corporation shall be treated as a sole proprietor. Services performed for the
limited liability company by family members of the sole proprietor shall not
constitute covered employment with the limited liability company if such family
members meet the requirements of division (B)(3)(f) of section 4141.01 of the
Revised Code.
(2) The member of a
single-member limited liability company that has elected to be treated as a
corporation shall be considered to be in covered employment with the limited
liability company if the member receives remuneration for services rendered to
the limited liability company or renders services in anticipation of receiving
remuneration from the limited liability company.
(3) If the member of a
single-member limited liability company is a corporation, a corporate officer
of that corporation shall be considered to be in covered employment with the
limited liability company if the officer receives remuneration for services
rendered to the limited liability company, or renders services to the limited
liability company in anticipation of receiving remuneration.
(D) The determination as to whether
individuals are in the employment of a multi-member limited liability company
for the purposes of Chapter 4141. of the Revised Code shall be determined based
on the limited liability company's tax classification for federal income
and federal unemployment tax purposes, as follows:
(1) If all of the members
of a multi-member limited liability company that has not elected to be treated
as a corporation are individuals, the members shall be treated as partners.
Services performed by a family member of any individual member of the limited
liability company shall not constitute covered employment with the limited
liability company if the relationship of each individual member of the limited
liability company to the family member meets the requirements of division
(B)(3)(f) of section 4141.01 of the Revised Code.
(2) If the members of a
multi-member limited liability company that has elected to be treated as a
corporation are two or more individuals, they shall be considered to be in
covered employment with the limited liability company if they receive
remuneration for services rendered to the limited liability company, or render
services to the limited liability company in anticipation of receiving
remuneration.
(3) If the members of a
multi-member limited liability company are corporations, a corporate officer of
any of those corporations shall be considered to be in covered employment with
the limited liability company if the officer receives remuneration for services
rendered to the limited liability company, or renders services to the limited
liability company in anticipation of receiving remuneration.
