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Am. S. B. No. 81 As Passed by the Senate
As Passed by the Senate
126th General Assembly | Regular Session | 2005-2006 |
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Senators Armbruster, Hottinger, Spada, Austria, Gardner, Goodman, Harris
A BILL
To amend sections 4141.01, 4141.11, 4141.131, 4141.24, 4141.242, 4141.25, 4141.26, 4141.28, 4141.282, 4141.283, 4141.29, 4141.301, 4141.31, 4141.312, and 4141.99, to enact sections 4141.292 and 4141.48, and to repeal section 4141.311 of the Revised Code to conform state law to federal requirements in the establishment of civil and criminal penalties for manipulating payroll and business transfer information to obtain lower contribution rates and in the treatment of Indian tribes as employers, to establish a state disaster unemployment benefit payment to pay the first week of an individual's unemployment caused by a major disaster, to make changes involving the appeal process for claims under the unemployment compensation law, and to make various changes in the administration of the unemployment compensation law.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 4141.01, 4141.11, 4141.131, 4141.24, 4141.242, 4141.25, 4141.26, 4141.28, 4141.282, 4141.283, 4141.29, 4141.301, 4141.31, 4141.312, and 4141.99 be amended and sections 4141.292 and 4141.48 of the Revised Code be enacted to read as follows:
Sec. 4141.01. As used in this chapter, unless the context
otherwise requires: (A)(1) "Employer" means the state, its instrumentalities,
its political subdivisions and their instrumentalities, Indian tribes, and any
individual or type of organization including any partnership,
limited
liability company, association, trust, estate, joint-stock
company,
insurance
company, or corporation, whether domestic or
foreign, or the
receiver, trustee in bankruptcy, trustee, or the
successor
thereof, or the legal representative of a deceased
person who
subsequent to December 31, 1971, or in the case of
political
subdivisions or their instrumentalities, subsequent to
December
31, 1973: (a) Had in employment at least one individual, or in the
case of a nonprofit organization, subsequent to December 31,
1973,
had not less than four individuals in employment for some
portion
of a day in each of twenty different calendar weeks, in
either the
current or the preceding calendar year whether or not
the same
individual was in employment in each such day; or (b) Except for a nonprofit organization, had paid for
service in employment wages of fifteen hundred dollars or more in
any calendar quarter in either the current or preceding calendar
year; or (c) Had paid, subsequent to December 31, 1977, for
employment in domestic service in a local college club, or local
chapter of a college fraternity or sorority, cash remuneration of
one thousand dollars or more in any calendar quarter in the
current calendar year or the preceding calendar year, or had paid
subsequent to December 31, 1977, for employment in domestic
service in a private home cash remuneration of one thousand
dollars in any calendar quarter in the current
calendar year or
the preceding calendar year: (i) For the purposes of divisions (A)(1)(a) and (b) of
this
section, there shall not be taken into account any wages
paid to,
or employment of, an individual performing domestic
service as
described in this division. (ii) An employer under this division shall not be an
employer with respect to wages paid for any services other than
domestic service unless the employer is also found to be an
employer under division (A)(1)(a), (b), or (d) of this section. (d) As a farm operator or a crew leader subsequent to
December 31, 1977, had in employment individuals in agricultural
labor; and (i) During any calendar quarter in the current calendar
year
or the preceding calendar year, paid cash remuneration of
twenty
thousand dollars or more for the agricultural labor; or (ii) Had at least ten individuals in employment in
agricultural labor, not including agricultural workers who are
aliens
admitted to the United States to perform agricultural labor
pursuant to sections 214(e) 1184(c) and
101(a)(15)(H) 1101(a)(15)(H) of the "Immigration
and
Nationality Act," 66 Stat. 163, 189, 8 U.S.C.A.
1101(a)(15)(H)(ii)(a), 1184(c), for some portion of a day in
each of the
twenty different calendar weeks, in either the
current or
preceding calendar year whether or not the same
individual was in
employment in each day; or (e) Is not otherwise an employer as defined under division
(A)(1)(a) or (b) of this section; and (i) For which, within either the current or preceding
calendar year, service, except for domestic service in a private
home not covered under division (A)(1)(c) of this section, is or
was performed with respect to which such employer is liable for
any federal tax against which credit may be taken for
contributions required to be paid into a state unemployment fund; (ii) Which, as a condition for approval of this chapter
for
full tax credit against the tax imposed by the "Federal
Unemployment Tax Act," 84 Stat. 713, 26 U.S.C.A. 3301 to 3311,
is
required, pursuant to such act to be an employer under this
chapter; or (iii) Who became an employer by election under division
(A)(4) or (5) of this section and for the duration of such
election; or (f) In the case of the state, its instrumentalities, its
political subdivisions, and their instrumentalities, and Indian tribes, had in
employment, as defined in division divisions (B)(2)(a) and (B)(2)(l) of this section, at
least one individual; (g) For the purposes of division (A)(1)(a) of this
section,
if any week includes both the thirty-first day of
December and the
first day of January, the days of that week
before the first day
of January shall be considered one calendar
week and the days
beginning the first day of January another
week. (2) Each individual employed to perform or to assist in
performing the work of any agent or employee of an employer is
employed by such employer for all the purposes of this chapter,
whether such individual was hired or paid directly by such
employer or by such agent or employee, provided the employer had
actual or constructive knowledge of the work. All individuals
performing services for an employer of any person in this state
who maintains two or more establishments within this state are
employed by a single employer for the purposes of this chapter. (3) An employer subject to this chapter within any
calendar
year is subject to this chapter during the whole of such
year and
during the next succeeding calendar year. (4) An employer not otherwise subject to this chapter who
files with the director of job and family services
a written
election to become an employer subject to this
chapter for not
less than two calendar years shall, with the
written approval of
such election by the director,
become an
employer subject to this
chapter to the same extent as all other
employers as of the date
stated in such approval, and shall cease
to be subject to this
chapter as of the first day of January of
any calendar year
subsequent to such two calendar years only if
at least thirty days
prior to such first day of January the
employer has filed with the
director a written
notice to that effect. (5) Any employer for whom services that do not constitute
employment are performed may file with the
director a
written
election that all such services performed by individuals
in the
employer's employ in one or more distinct establishments or places
of
business shall be deemed to constitute employment for all the
purposes of this chapter, for not less than two calendar years.
Upon written
approval of the election by the director, such
services shall be deemed to constitute employment subject to this
chapter from and after the date stated in such approval. Such
services shall cease to be employment subject to this chapter as
of the first day of January of any calendar year subsequent to
such two calendar years only if at least thirty days prior to
such
first day of January such employer has filed with the
director a
written notice to that effect. (B)(1) "Employment" means
service performed by an individual
for
remuneration under any contract of
hire, written or oral,
express or implied, including service
performed in interstate
commerce and service performed by an
officer of a corporation,
without regard to whether such service
is executive, managerial,
or manual in nature, and without regard
to whether such officer is
a stockholder or a member of the board
of directors of the
corporation,
unless it is shown to the satisfaction of the
director that such individual
has been and will continue to be
free from direction or control
over the performance of such
service, both
under a
contract of service and in fact.
The
director shall adopt rules to define
"direction or control." (2) "Employment" includes: (a) Service performed after December 31, 1977, by an
individual in the employ of the state or any of its
instrumentalities, or any political subdivision thereof or any of
its instrumentalities or any instrumentality of more than one of
the foregoing or any instrumentality of any of the foregoing and
one or more other states or political subdivisions and without
regard to divisions (A)(1)(a) and (b) of this section, provided
that such service is excluded from employment as defined in the
"Federal Unemployment Tax Act," 53 Stat. 183, 26 U.S.C.A. 3301,
3306(c)(7) and is not excluded under division (B)(3) of this
section; or the services of employees covered by voluntary
election, as provided under divisions (A)(4) and (5) of this
section; (b) Service performed after December 31, 1971, by an
individual in the employ of a religious, charitable, educational,
or other organization which is excluded from the term
"employment"
as defined in the "Federal Unemployment Tax Act," 84
Stat. 713, 26
U.S.C.A. 3301 to 3311, solely by reason of
section 26
U.S.C.A.
3306(c)(8) of that act and is not excluded under
division (B)(3)
of this section; (c) Domestic service performed after December 31, 1977,
for
an employer, as provided in division (A)(1)(c) of this
section; (d) Agricultural labor performed after December 31, 1977,
for a farm operator or a crew leader, as provided in division
(A)(1)(d) of this section; (e) Service not covered under division (B)(1) of this
section which is performed after December 31, 1971: (i) As an agent-driver or commission-driver engaged in
distributing meat products, vegetable products, fruit products,
bakery products, beverages other than milk, laundry, or
dry-cleaning services, for the individual's employer or
principal; (ii) As a traveling or city salesperson, other than as an
agent-driver or commission-driver, engaged on a full-time basis
in
the solicitation on behalf of and in the transmission to
the
salesperson's employer or principal except for sideline
sales
activities on
behalf of some other person of orders from
wholesalers,
retailers, contractors, or operators of hotels,
restaurants, or
other similar establishments for merchandise for
resale, or
supplies for use in their business operations, provided
that for
the purposes of division (B)(2)(e)(ii) of this
section, the
services shall be deemed employment if the contract
of service
contemplates that substantially all of the services are
to be
performed personally by the individual and that the
individual does not have a substantial investment in facilities
used in connection with the performance of the services other
than
in facilities for transportation, and the services are not
in the
nature of a single transaction that is not a part of a
continuing
relationship with the person for whom the services are
performed. (f) An individual's entire service performed within or
both
within and without the state if: (i) The service is localized in this state. (ii) The service is not localized in any state, but some
of
the service is performed in this state and either the base of
operations, or if there is no base of operations then the place
from which such service is directed or controlled, is in this
state or the base of operations or place from which such service
is directed or controlled is not in any state in which some part
of the service is performed but the individual's residence is in
this state. (g) Service not covered under division (B)(2)(f)(ii) of
this
section and performed entirely without this state, with
respect to
no part of which contributions are required and paid
under an
unemployment compensation law of any other state, the
Virgin
Islands, Canada, or of the United States, if the
individual
performing such service is a resident of this state
and the
director
approves the election of the employer for whom such
services are
performed; or, if the individual is not a resident of
this
state but the
place from which the service is directed or
controlled is in this
state, the entire services of such
individual shall be deemed to
be employment subject to this
chapter, provided service is deemed
to be localized within this
state if the service is performed
entirely within this state or if
the service is performed both
within and without this state but
the service performed without
this state is incidental to the
individual's service within the
state, for example, is temporary
or transitory in nature or
consists of isolated transactions; (h) Service of an individual who is a citizen of the
United
States, performed outside the United States except in
Canada after
December 31, 1971, or the Virgin Islands, after
December 31, 1971,
and before the first day of January of the
year following that in
which the United States secretary of labor
approves the Virgin
Islands law for the first time, in the employ
of an American
employer, other than service which is "employment"
under divisions
(B)(2)(f) and (g) of this section or similar
provisions of another
state's law, if: (i) The employer's principal place of business in the
United
States is located in this state; (ii) The employer has no place of business in the United
States, but the employer is an individual who is a resident of
this state; or the employer is a corporation which is organized
under the laws of this state, or the employer is a partnership or
a trust and the number of partners or trustees who are residents
of this state is greater than the number who are residents of any
other state; or (iii) None of the criteria of divisions (B)(2)(f)(i) and
(ii) of this section is met but the employer has elected coverage
in this state or the employer having failed to elect coverage in
any state, the individual has filed a claim for benefits, based
on
such service, under this chapter. (i) For the purposes of division (B)(2)(h) of this
section,
the term "American employer" means an employer who is an
individual who is a resident of the United States; or a
partnership, if two-thirds or more of the partners are residents
of the United States; or a trust, if all of the trustees are
residents of the United States; or a corporation organized under
the laws of the United States or of any state, provided the term
"United States" includes the states, the District of Columbia,
the
Commonwealth of Puerto Rico, and the Virgin Islands. (j) Notwithstanding any other provisions of divisions
(B)(1)
and (2) of this section, service, except for domestic
service in a
private home not covered under division (A)(1)(c) of
this section,
with respect to which a tax is required to be paid
under any
federal law imposing a tax against which credit may be
taken for
contributions required to be paid into a state
unemployment fund,
or service, except for domestic service in a
private home not
covered under division (A)(1)(c) of this
section, which, as a
condition for full tax credit against the
tax imposed by the
"Federal Unemployment Tax Act," 84 Stat. 713,
26 U.S.C.A. 3301 to
3311, is required to be covered under this
chapter. (k) Construction services performed by any individual under
a
construction contract, as defined in section 4141.39 of the
Revised Code, if
the director determines that the employer for
whom
services are performed
has
the right to direct or control the
performance of the services and that the
individuals who perform
the services receive remuneration for the services
performed. The
director shall presume that the
employer for whom
services are
performed has the right to direct or control the performance of
the services if ten or more of the following criteria apply: (i) The employer directs or controls the
manner or method by
which instructions are given to the individual performing
services; (ii) The employer requires particular training for
the
individual performing services; (iii) Services performed by the individual are
integrated
into the regular functioning of the employer; (iv) The employer requires that services be provided
by a
particular individual; (v) The employer hires, supervises, or pays the
wages of the
individual performing services; (vi) A continuing relationship between the employer
and the
individual performing services exists which contemplates
continuing or
recurring work, even if not full-time work; (vii) The employer requires the individual to
perform
services during established hours; (viii) The employer requires that the individual
performing
services be devoted on a full-time basis to the business of the
employer; (ix) The employer requires the individual to perform
services on the employer's premises; (x) The employer requires the individual performing
services
to follow the order of work established by the employer; (xi) The employer requires the individual performing
services to make oral or
written reports of progress; (xii) The employer makes payment to the individual
for
services on a regular basis, such as hourly, weekly, or monthly; (xiii) The employer pays expenses for the individual
performing services; (xiv) The employer furnishes the tools and materials
for use
by the individual to perform services; (xv) The individual performing services has not
invested in
the facilities used to perform services; (xvi) The individual performing services does not
realize a
profit or suffer a loss as a result of the performance of the
services; (xvii) The individual performing services is not
performing
services for more than two employers simultaneously; (xviii) The individual performing services does not
make the
services available to the general public; (xix) The employer has a right to discharge the
individual
performing services; (xx) The individual performing services has the
right to end
the individual's relationship with the employer without incurring
liability pursuant to an employment contract or agreement. (l) Service performed by an individual in the employ of an
Indian tribe as defined by section 4(e) of the "Indian
Self-Determination and Education Assistance Act," 88 Stat. 2204
(1975), 25 U.S.C.A. 450b(e), including any subdivision,
subsidiary, or business enterprise wholly owned by an Indian tribe
provided that the service is excluded from employment as defined
in the "Federal Unemployment Tax Act," 53 Stat. 183, (1939), 26
U.S.C.A. 3301 and 3306(c)(7) and is not excluded under division
(B)(3) of this section. (3) "Employment" does not include the following services
if
they are found not subject to the "Federal Unemployment Tax
Act,"
84 Stat. 713 (1970), 26 U.S.C.A. 3301 to 3311, and if
the services
are not required to be included under division (B)(2)(j) of this
section: (a) Service performed after December 31, 1977, in
agricultural labor, except as provided in division (A)(1)(d) of
this section; (b) Domestic service performed after December 31, 1977, in
a
private home, local college club, or local chapter of a college
fraternity or sorority except as provided in division (A)(1)(c)
of
this section; (c) Service performed after December 31, 1977, for this
state or a political subdivision as described in division
(B)(2)(a) of this
section when performed: (i) As a publicly elected official; (ii) As a member of a legislative body, or a member of the
judiciary; (iii) As a military member of the Ohio national guard; (iv) As an employee, not in the classified service as
defined in section 124.11 of the Revised Code, serving on a
temporary basis in case of fire, storm, snow, earthquake, flood,
or similar emergency; (v) In a position which, under or pursuant to law, is
designated as a major nontenured policymaking or advisory
position, not in the classified service of the state, or a
policymaking or advisory position the performance of the duties
of
which ordinarily does not require more than eight hours per
week. (d) In the employ of any governmental unit or
instrumentality of the United States; (e) Service performed after December 31, 1971: (i) Service in the employ of an educational institution or
institution of higher education, including those operated by the
state or a political subdivision, if such service is performed by
a student who is enrolled and is regularly attending classes at
the educational institution or institution of higher education;
or (ii) By an individual who is enrolled at a nonprofit or
public educational institution which normally maintains a regular
faculty and curriculum and normally has a regularly organized
body
of students in attendance at the place where its educational
activities are carried on as a student in a full-time program,
taken for credit at the institution, which combines academic
instruction with work experience, if the service is an integral
part of the program, and the institution has so certified to the
employer, provided that this subdivision shall not apply to
service performed in a program established for or on behalf of an
employer or group of employers; (f) Service performed by an individual in the employ of
the
individual's son, daughter, or spouse and service performed by a
child
under the age of eighteen in the employ of the child's
father or mother; (g) Service performed for one or more principals by an
individual who is compensated on a commission basis, who in the
performance of the work is master of the individual's own
time and
efforts,
and whose remuneration is wholly dependent on the amount
of
effort the individual chooses to expend, and which service is
not
subject to the "Federal Unemployment Tax Act," 53 Stat. 183
(1939), 26
U.S.C.A. 3301 to 3311. Service performed after
December 31,
1971: (i) By an individual for an employer as an insurance agent
or as an insurance solicitor, if all this service is performed
for
remuneration solely by way of commission; (ii) As a home worker performing work, according to
specifications furnished by the employer for whom the services
are
performed, on materials or goods furnished by such employer
which
are required to be returned to the employer or to a person
designated for that purpose. (h) Service performed after December 31, 1971: (i) In the employ of a church or convention or association
of churches, or in an organization which is operated primarily
for
religious purposes and which is operated, supervised,
controlled,
or principally supported by a church or convention or
association
of churches; (ii) By a duly ordained, commissioned, or licensed
minister
of a church in the exercise of the individual's
ministry or by a
member of a religious order in the exercise of duties required by
such order; or (iii) In a facility conducted for the purpose of carrying
out a program of rehabilitation for individuals whose earning
capacity is impaired by age or physical or mental deficiency or
injury, or providing remunerative work for individuals who
because
of their impaired physical or mental capacity cannot be
readily
absorbed in the competitive labor market, by an
individual
receiving such rehabilitation or remunerative work; (i) Service performed after June 30, 1939, with respect to
which unemployment compensation is payable under the "Railroad
Unemployment Insurance Act," 52 Stat. 1094 (1938), 45 U.S.C. 351; (j) Service performed by an individual in the employ of
any
organization exempt from income tax under section 501 of the
"Internal Revenue Code of 1954," if the remuneration for such
service does not exceed fifty dollars in any calendar quarter, or
if such service is in connection with the collection of dues or
premiums for a fraternal beneficial society, order, or
association
and is performed away from the home office or is
ritualistic
service in connection with any such society, order,
or
association; (k) Casual labor not in the course of an employer's trade
or
business; incidental service performed by an officer,
appraiser,
or member of a finance committee of a bank, building
and loan
association, savings and loan association, or savings
association
when the remuneration for such incidental service
exclusive of the
amount paid or allotted for directors' fees does
not exceed sixty
dollars per calendar quarter is casual labor; (l) Service performed in the employ of a voluntary
employees' beneficial association providing for the payment of
life, sickness, accident, or other benefits to the members of
such
association or their dependents or their designated
beneficiaries,
if admission to a membership in such association
is limited to
individuals who are officers or employees of a
municipal or public
corporation, of a political subdivision of
the state, or of the
United States and no part of the net
earnings of such association
inures, other than through such
payments, to the benefit of any
private shareholder or
individual; (m) Service performed by an individual in the employ of a
foreign government, including service as a consular or other
officer or employee or of a nondiplomatic representative; (n) Service performed in the employ of an instrumentality
wholly owned by a foreign government if the service is of a
character similar to that performed in foreign countries by
employees of the United States or of an instrumentality thereof
and if the director finds that the secretary of
state of the
United States has certified to the secretary of the treasury of
the United States that the foreign government, with respect to
whose instrumentality exemption is claimed, grants an equivalent
exemption with respect to similar service performed in the
foreign
country by employees of the United States and of
instrumentalities
thereof; (o) Service with respect to which unemployment
compensation
is payable under an unemployment compensation system
established
by an act of congress; (p) Service performed as a student nurse in the employ of
a
hospital or a nurses' training school by an individual who is
enrolled and is regularly attending classes in a nurses' training
school chartered or approved pursuant to state law, and service
performed as an intern in the employ of a hospital by an
individual who has completed a four years' course in a medical
school chartered or approved pursuant to state law; (q) Service performed by an individual under the age of
eighteen in the delivery or distribution of newspapers or
shopping
news, not including delivery or distribution to any
point for
subsequent delivery or distribution; (r) Service performed in the employ of the United States
or
an instrumentality of the United States immune under the
Constitution of the United States from the contributions imposed
by this chapter, except that to the extent that congress permits
states to require any instrumentalities of the United States to
make payments into an unemployment fund under a state
unemployment
compensation act, this chapter shall be applicable
to such
instrumentalities and to services performed for such
instrumentalities in the same manner, to the same extent, and on
the same terms as to all other employers, individuals, and
services, provided that if this state is not certified for any
year by the proper agency of the United States under section 3304
of the "Internal Revenue Code of 1954," the payments required of
such instrumentalities with respect to such year shall be
refunded
by the director from the fund in the same
manner
and within the
same period as is provided in division (E) of
section 4141.09 of
the Revised Code with respect to contributions
erroneously
collected; (s) Service performed by an individual as a member of a
band
or orchestra, provided such service does not represent the
principal occupation of such individual, and which service is not
subject to or required to be covered for full tax credit against
the tax imposed by the "Federal Unemployment Tax Act," 53 Stat.
183 (1939), 26 U.S.C.A. 3301 to 3311. Service performed after
December
31, 1971, for a nonprofit organization, this state or its
instrumentalities, or a political subdivision or its
instrumentalities, as part of an unemployment work-relief or
work-training program assisted or financed in whole or in part by
any federal agency or an agency of a state or political
subdivision thereof, by an individual receiving the work-relief
or
work-training. (t) Service performed in the employ of a day camp whose
camping season does not exceed twelve weeks in any calendar year,
and which service is not subject to the "Federal Unemployment Tax
Act," 53 Stat. 183 (1939), 26 U.S.C.A. 3301 to 3311. Service
performed
after December 31, 1971: (i) In the employ of a hospital, if the service is
performed
by a patient of the hospital, as defined in division
(W) of this
section; (ii) For a prison or other correctional institution by an
inmate of the prison or correctional institution; (iii) Service performed after December 31, 1977, by an
inmate of a custodial institution operated by the state, a
political subdivision, or a nonprofit organization. (u) Service that is performed by a nonresident
alien
individual for the period the individual temporarily is present in
the
United States as a nonimmigrant under division
(F), (J), (M),
or (Q) of section
101(a)(15) of the "Immigration and Nationality
Act," 66 Stat. 163, 8 U.S.C.A. 1101, as amended, that is
excluded
under section 3306(c)(19) of the "Federal
Unemployment Tax Act,"
53 Stat. 183
(1939), 26 U.S.C.A. 3301 to 3311. (v) Notwithstanding any other provisions of division
(B)(3)
of this section, services that are excluded under
divisions
(B)(3)(g), (j), (k), and (l) of this section shall not
be excluded
from employment when performed for a nonprofit
organization, as
defined in division (X) of this section, or for
this state or its
instrumentalities, or for a political
subdivision or its
instrumentalities or for Indian tribes; (w) Service that is performed by an individual working as an
election official or election worker if the amount of remuneration
received by
the individual during
the calendar year for services
as an election official or election worker is
less than one
thousand
dollars; (x) Service performed for an elementary or secondary school
that
is operated primarily for religious purposes, that is
described in
subsection 501(c)(3) and exempt from federal income
taxation under subsection 501(a) of the Internal
Revenue Code,
26
U.S.C.A. 501; (y) Service performed by a person committed to a penal
institution. (z) Service performed for an Indian tribe as described in
division (B)(2)(l) of this section when performed in any of the
following manners: (i) As a publicly elected official; (ii) As a member of an Indian tribal council;
(iii) As a member of a legislative or judiciary body; (iv) In a position which, pursuant to Indian tribal law, is
designated as a major nontenured policymaking or advisory
position, or a policymaking or advisory position where the
performance of the duties ordinarily does not require more than
eight hours of time per week; (v) As an employee serving on a temporary basis in the case
of a fire, storm, snow, earthquake, flood, or similar emergency. (aa) Service performed after December 31, 1971, for a
nonprofit organization, this state or its instrumentalities, a
political subdivision or its instrumentalities, or an Indian tribe
as part of an unemployment work-relief or work-training program
assisted or financed in whole or in part by any federal agency or
an agency of a state or political subdivision, thereof, by an
individual receiving the work-relief or work-training. (4) If the services performed during one half or more of
any
pay period by an employee for the person employing that
employee
constitute employment, all the services of such employee
for such
period shall be deemed to be employment; but if the services
performed during more than one half of any such pay period by an
employee for the person employing that employee do not
constitute
employment, then none of the services of such employee for such
period shall be deemed to be employment. As used in division
(B)(4) of this section, "pay period" means a period, of not more
than thirty-one consecutive days, for which payment of
remuneration is ordinarily made to the employee by the person
employing that employee. Division (B)(4) of this section
does not
apply to services performed in a pay period by an employee for the
person
employing that employee, if any of such service is excepted
by division
(B)(3)(o) of this section. (C) "Benefits" means money payments payable to an
individual
who has established benefit rights, as provided in
this chapter,
for loss of remuneration due to the individual's unemployment. (D) "Benefit rights" means the weekly benefit amount and
the
maximum benefit amount that may become payable to an
individual
within the individual's benefit year as determined by the
director. (E) "Claim for benefits" means a claim for waiting period
or
benefits for a designated week. (F) "Additional claim" means the first claim for benefits
filed following any separation from employment during a benefit
year; "continued claim" means any claim other than the first
claim
for benefits and other than an additional claim. (G)(1) "Wages" means remuneration paid to an employee by
each of the employee's employers with respect to employment;
except that
wages shall not include that part of remuneration paid
during any
calendar year to an individual by an employer or such
employer's
predecessor in interest in the same business or
enterprise, which
in any calendar year is in excess of eight
thousand two hundred fifty dollars on and after January 1, 1992;
eight thousand five hundred dollars on and after January 1, 1993;
eight thousand seven hundred fifty dollars on and after January
1,
1994; and nine thousand dollars on and after January 1, 1995.
Remuneration in excess of such amounts shall be deemed wages
subject to contribution to the same extent that such remuneration
is defined as wages under the "Federal Unemployment
Tax Act," 84
Stat. 714 (1970), 26 U.S.C.A. 3301 to 3311, as
amended. The
remuneration paid an employee by an employer with respect to
employment in another state, upon which contributions were
required and paid by such employer under the unemployment
compensation act of such other state, shall be included as a part
of remuneration in computing the amount specified in this
division. (2) Notwithstanding division (G)(1) of this section, if,
as
of the computation date for any calendar year, the
director
determines that the level of the
unemployment
compensation fund is
sixty per cent or more below the minimum
safe level as defined in
section 4141.25 of the Revised Code,
then, effective the first day
of January of the following
calendar year, wages subject to this
chapter shall not include
that part of remuneration paid during
any calendar year to an
individual by an employer or such
employer's predecessor in
interest in the same business or
enterprise which is in excess of
nine thousand dollars. The
increase in the dollar amount of
wages subject to this chapter
under this division shall remain in
effect from the date of the
director's
determination
pursuant to division (G)(2) of this
section and thereafter
notwithstanding the fact that the level in
the fund may
subsequently become less than sixty per cent below
the minimum
safe level. (H)(1) "Remuneration" means all compensation for personal
services, including commissions and bonuses and the cash value of
all compensation in any medium other than cash, except that in
the
case of agricultural or domestic service, "remuneration"
includes
only cash remuneration. Gratuities customarily received
by an
individual in the course of the individual's employment from
persons
other than the individual's employer and which are
accounted for by such
individual to the individual's employer are
taxable wages. The reasonable cash value of compensation paid in any
medium
other than cash shall be estimated and determined in
accordance
with rules prescribed by the director,
provided
that
"remuneration" does not include: (a) Payments as provided in divisions (b)(2) to (b)(16) of
section 3306 of the "Federal Unemployment Tax Act," 84 Stat. 713,
26 U.S.C.A. 3301 to 3311, as amended; (b) The payment by an employer, without deduction from the
remuneration of the individual in the employer's employ, of the
tax imposed
upon an individual in the employer's employ under
section
3101 of the
"Internal Revenue Code of 1954," with respect
to services
performed after October 1, 1941. (2) "Cash remuneration" means all remuneration paid in
cash,
including commissions and bonuses, but not including the
cash
value of all compensation in any medium other than cash. (I) "Interested party" means the director and any
party to
whom notice of a determination of an application for
benefit
rights or a claim for benefits is required to be given
under
section 4141.28 of the Revised Code. (J) "Annual payroll" means the total amount of wages
subject
to contributions during a twelve-month period ending with
the last
day of the second calendar quarter of any calendar year. (K) "Average annual payroll" means the average of the last
three annual payrolls of an employer, provided that if, as of any
computation date, the employer has had less than three annual
payrolls in such three-year period, such average shall be based
on
the annual payrolls which the employer has had as of such date. (L)(1) "Contributions" means the money payments to the
state
unemployment compensation fund required of employers by
section
4141.25 of the Revised Code and of the state and any of
its
political subdivisions electing to pay contributions under
section
4141.242 of the Revised Code. Employers paying
contributions
shall be described as "contributory employers." (2) "Payments in lieu of contributions" means the money
payments to the state unemployment compensation fund required of
reimbursing employers under sections 4141.241 and 4141.242 of the
Revised Code. (M) An individual is "totally unemployed" in any week
during
which the individual performs no services and with respect to
such
week no remuneration is payable to the individual. (N) An individual is "partially unemployed" in any week
if,
due to involuntary loss of work, the total remuneration
payable to
the individual for such week is less than the
individual's weekly
benefit amount. (O) "Week" means the calendar week ending at midnight
Saturday unless an equivalent week of seven consecutive calendar
days is prescribed by the director. (1) "Qualifying week" means any calendar week in an
individual's base period with respect to which the individual
earns or is
paid remuneration in employment subject to this
chapter. A
calendar week with respect to which an individual
earns
remuneration but for which payment was not made within the
base
period, when necessary to qualify for benefit rights, may be
considered to be a qualifying week. The number of qualifying
weeks which may be established in a calendar quarter shall not
exceed the number of calendar weeks in the quarter. (2) "Average weekly wage" means the amount obtained by
dividing an individual's total remuneration for all qualifying
weeks during the base period by the number of such qualifying
weeks, provided that if the computation results in an amount
that
is not a multiple of one dollar, such amount shall be
rounded to
the next lower multiple of one dollar. (P) "Weekly benefit amount" means the amount of benefits
an
individual would be entitled to receive for one week of total
unemployment. (Q)(1) "Base period" means the first four of the last five
completed calendar quarters immediately preceding the first day
of
an individual's benefit year, except as provided in division
(Q)(2) of this section. (2) If an individual does not have sufficient qualifying
weeks and wages in the base period to qualify for benefit rights,
the individual's base period shall be the four most recently
completed
calendar quarters preceding the first day of the
individual's
benefit year. Such base period shall be known as the
"alternate
base period." If information as to weeks and wages for
the most
recent quarter of the alternate base period is not
available to
the director from the regular quarterly reports of
wage
information, which are systematically accessible, the
director may, consistent with the provisions of
section
4141.28 of
the Revised Code, base the determination of
eligibility for
benefits on the affidavit of the claimant with
respect to weeks
and wages for that calendar quarter. The
claimant shall furnish
payroll documentation, where available, in
support of the
affidavit. The determination based upon the
alternate base period
as it relates to the claimant's benefit
rights, shall be amended
when the quarterly report of wage
information from the employer is
timely received and that
information causes a change in the
determination. As provided in
division (B) of
section
4141.28 of
the Revised
Code, any
benefits paid
and charged to an
employer's
account, based upon a
claimant's
affidavit, shall be
adjusted
effective as of the
beginning of the
claimant's benefit
year. No
calendar quarter in
a base period or
alternate base
period shall
be used to establish
a subsequent
benefit year. (3) The "base period" of a combined wage claim, as
described
in division (H) of section 4141.43 of the Revised Code,
shall be
the base period prescribed by the law of the state in
which the
claim is allowed. (4) For purposes of determining the weeks that comprise a
completed calendar quarter under this division, only those weeks
ending at midnight Saturday within the calendar quarter shall be
utilized. (R)(1) "Benefit year" with respect to an individual means
the
fifty-two week period beginning with the first day of that
week
with respect to which the individual first files a valid
application for
determination of benefit rights, and thereafter
the fifty-two
week period beginning with the first day of that
week with
respect to which the individual next files a valid
application
for determination of benefit rights after the
termination of
the individual's last preceding benefit year,
except that the
application shall
not be considered valid unless
the individual has had employment
in six weeks that is subject to
this chapter or the unemployment
compensation act of another
state, or the United States, and has,
since the beginning of the
individual's previous benefit year, in
the employment earned three
times the average weekly wage
determined for the previous benefit
year. The "benefit year" of
a combined wage claim, as described
in division (H) of section
4141.43 of the Revised Code, shall be
the benefit year prescribed
by the law of the state in which the
claim is allowed. Any
application for determination of
benefit
rights made in
accordance with section 4141.28 of the Revised Code
is valid if
the individual filing such application is unemployed,
has been
employed by an employer or employers subject to this
chapter in
at least twenty qualifying weeks within the
individual's base period, and has earned
or been paid remuneration
at an average
weekly wage
of not less than twenty-seven and
one-half per cent of the statewide average
weekly wage for such
weeks.
For purposes of determining whether an individual has had
sufficient
employment since the beginning of the individual's
previous benefit year to
file a valid application, "employment"
means the performance of services for which remuneration is
payable. (2) Effective for
benefit years beginning on and after
December 26, 2004, any
application for determination of benefit
rights made in
accordance
with section 4141.28 of the Revised Code
is valid if
the
individual
satisfies the criteria described in
division (R)(1)
of
this
section, and if the reason for the
individual's
separation
from employment is not disqualifying
pursuant to
division (D)(2)
of section
4141.29 or section 4141.291
of the
Revised
Code. A
disqualification
imposed pursuant to
division
(D)(2) of section
4141.29 or
section 4141.291 of the
Revised
Code must be removed as
provided in those sections as a
requirement of establishing a
valid application for benefit
years
beginning on and after December 26, 2004. (3) The statewide average weekly wage shall be calculated by
the
director once a year based on the twelve-month
period ending
the
thirtieth day of June, as set forth in division
(B)(3) of
section 4141.30 of the Revised Code, rounded down to
the nearest
dollar. Increases or decreases in the amount of remuneration
required to have been earned or paid in order for individuals to
have filed
valid applications shall become effective on Sunday of
the calendar week in
which the first day of January occurs that
follows the twelve-month period
ending the thirtieth day of June
upon which the calculation of the statewide
average weekly wage
was based. (4) As used in this division, an individual is "unemployed"
if, with
respect to
the
calendar week in which such application is
filed, the
individual is
"partially unemployed" or "totally
unemployed" as defined in this
section or if, prior to filing the
application, the
individual was separated
from the individual's
most recent work for any reason which
terminated the individual's
employee-employer relationship,
or was laid off indefinitely or
for a definite period of seven or more days. (S) "Calendar quarter" means the period of three
consecutive
calendar months ending on the thirty-first day of
March, the
thirtieth day of June, the thirtieth day of September,
and the
thirty-first day of December, or the equivalent thereof
as the
director prescribes by rule. (T) "Computation date" means the first day of the third
calendar quarter of any calendar year. (U) "Contribution period" means the calendar year
beginning
on the first day of January of any year. (V) "Agricultural labor," for the purpose of this
division,
means any service performed prior to January 1, 1972,
which was
agricultural labor as defined in this division prior to
that date,
and service performed after December 31, 1971: (1) On a farm, in the employ of any person, in connection
with cultivating the soil, or in connection with raising or
harvesting any agricultural or horticultural commodity, including
the raising, shearing, feeding, caring for, training, and
management of livestock, bees, poultry, and fur-bearing animals
and wildlife; (2) In the employ of the owner or tenant or other operator
of a farm in connection with the operation, management,
conservation, improvement, or maintenance of such farm and its
tools and equipment, or in salvaging timber or clearing land of
brush and other debris left by hurricane, if the major part of
such service is performed on a farm; (3) In connection with the production or harvesting of any
commodity defined as an agricultural commodity in section 15 (g)
of the "Agricultural Marketing Act," 46 Stat. 1550 (1931), 12
U.S.C. 1141j, as amended, or in connection with the ginning of
cotton, or in connection with the operation or maintenance of
ditches, canals, reservoirs, or waterways, not owned or operated
for profit, used exclusively for supplying and storing water for
farming purposes; (4) In the employ of the operator of a farm in handling,
planting, drying, packing, packaging, processing, freezing,
grading, storing, or delivering to storage or to market or to a
carrier for transportation to market, in its unmanufactured
state,
any agricultural or horticultural commodity, but only if
the
operator produced more than one half of the commodity with
respect
to which such service is performed; (5) In the employ of a group of operators of farms, or a
cooperative organization of which the operators are members, in
the performance of service described in division (V)(4) of this
section, but only if the operators produced more than one-half of
the commodity with respect to which the service is performed; (6) Divisions (V)(4) and (5) of this section shall not be
deemed to be applicable with respect to service performed: (a) In connection with commercial canning or commercial
freezing or in connection with any agricultural or horticultural
commodity after its delivery to a terminal market for
distribution
for consumption; or (b) On a farm operated for profit if the service is not in
the course of the employer's trade or business. As used in division (V) of this section, "farm" includes
stock, dairy, poultry, fruit, fur-bearing animal, and truck
farms,
plantations, ranches, nurseries, ranges, greenhouses, or
other
similar structures used primarily for the raising of
agricultural
or horticultural commodities and orchards. (W) "Hospital" means an institution which has been
registered or licensed by the Ohio department of health as a
hospital. (X) "Nonprofit organization" means an organization, or
group
of organizations, described in section 501(c)(3) of the
"Internal
Revenue Code of 1954," and exempt from income
tax under
section
501(a) of that code. (Y) "Institution of higher education" means a public or
nonprofit educational institution, including an educational institution operated by an Indian tribe, which: (1) Admits as regular students only individuals having a
certificate of graduation from a high school, or the recognized
equivalent; (2) Is legally authorized in this state or by the Indian tribe to provide a
program
of education beyond high school; and (3) Provides an educational program for which it awards a
bachelor's or higher degree, or provides a program which is
acceptable for full credit toward such a degree, a program of
post-graduate or post-doctoral studies, or a program of training
to prepare students for gainful employment in a recognized
occupation. For the purposes of this division, all colleges and
universities in this state are institutions of higher education. (Z) For the purposes of this chapter, "states" includes
the
District of Columbia, the Commonwealth of Puerto Rico, and
the
Virgin Islands. (AA) "Alien" means, for the purposes of division (A)(1)(d)
of this section, an individual who is an alien admitted to the
United States to perform service in agricultural labor pursuant
to
sections 214 (c) and 101 (a)(15)(H) of the "Immigration and
Nationality Act," 66 Stat. 163, 8 U.S.C.A. 1101. (BB)(1) "Crew leader" means an individual who furnishes
individuals to perform agricultural labor for any other employer
or farm operator, and: (a) Pays, either on the individual's own behalf or
on
behalf
of the
other employer or farm operator, the individuals so
furnished by
the individual for the service in agricultural labor
performed by them; (b) Has not entered into a written agreement with the
other
employer or farm operator under which the agricultural
worker is
designated as in the employ of the other employer or
farm
operator. (2) For the purposes of this chapter, any individual who
is
a member of a crew furnished by a crew leader to perform
service
in agricultural labor for any other employer or farm
operator
shall be treated as an employee of the crew leader if: (a) The crew leader holds a valid certificate of
registration under the "Farm Labor Contractor Registration Act of
1963," 90 Stat. 2668, 7 U.S.C. 2041; or (b) Substantially all the members of the crew operate or
maintain tractors, mechanized harvesting or crop-dusting
equipment, or any other mechanized equipment, which is provided
by
the crew leader; and (c) If the individual is not in the employment of the
other
employer or farm operator within the meaning of division
(B)(1) of
this section. (3) For the purposes of this division, any individual who
is
furnished by a crew leader to perform service in agricultural
labor for any other employer or farm operator and who is not
treated as in the employment of the crew leader under division
(BB)(2) of this section shall be treated as the employee of the
other employer or farm operator and not of the crew leader. The
other employer or farm operator shall be treated as having paid
cash remuneration to the individual in an amount equal to the
amount of cash remuneration paid to the individual by the crew
leader, either on the crew leader's own behalf or on behalf of the
other
employer or farm operator, for the service in agricultural
labor
performed for the other employer or farm operator. (CC) "Educational institution" means an institution other
than an institution of higher education as defined in division
(Y)
of this section, including an educational institution operated by an Indian tribe, which: (1) Offers participants, trainees, or students an
organized
course of study or training designed to transfer to
them
knowledge, skills, information, doctrines, attitudes, or
abilities
from, by, or under the guidance of an instructor or
teacher; and (2) Is approved, chartered, or issued a permit to operate
as
a school by the state board of education or, other government
agency, or Indian tribe that is authorized within the state to approve, charter,
or
issue a permit for the operation of a school. For the purposes of this division, the courses of study or
training which the institution offers may be academic, technical,
trade, or preparation for gainful employment in a recognized
occupation.
Sec. 4141.11. There is hereby created in the state
treasury
the unemployment compensation special administrative
fund. The
fund shall consist of all interest collected on
delinquent
contributions pursuant to this chapter, all fines and
forfeitures
collected under this chapter, and all court costs and
interest
paid or collected in connection with the repayment of
fraudulently
obtained benefits pursuant to section 4141.35 of the
Revised Code.
All interest earned on the money in the fund shall
be retained in
the fund and shall not be credited or transferred
to any other
fund or account, except as provided in division (B)
of this
section. All moneys which are deposited or paid into
this fund
may be used by: (A) The director of job and family services
with the
approval of the unemployment compensation advisory
council
whenever it appears that such use is necessary for: (1) The proper administration of this chapter and no
federal
funds are available for the specific purpose for which
the
expenditure is to be made, provided the moneys are not
substituted
for appropriations from federal funds, which in the
absence of
such moneys would be available; (2) The proper administration of this chapter for which
purpose appropriations from federal funds have been requested and
approved but not received, provided the fund would be reimbursed
upon receipt of the federal appropriation; (3) To the extent possible, the repayment to the
unemployment compensation administration fund of moneys found by
the proper agency of the United States to have been lost or
expended for purposes other than, or an amount in excess of,
those
found necessary by the proper agency of the United States
for the
administration of this chapter. (B) The director or the
director's deputy whenever it
appears that such use is necessary for the payment of refunds or
adjustments of interest, fines, forfeitures, or court costs
erroneously collected and paid into this fund pursuant to this
chapter. (C) The director, to pay state disaster unemployment benefits pursuant to section 4141.292 of the Revised Code. The director need not have prior approval from the council to make these payments.
(D) The director, to pay any costs attributable to the director that are associated with the sale of real property under section 4141.131 of the Revised Code. The director need not have prior approval from the council to make these payments.
Whenever the balance in the unemployment compensation
special
administrative fund is considered to be excessive by the
council,
the director shall request the director
of
budget and management
to transfer to the unemployment
compensation fund the amount
considered to be excessive. Any
balance in the unemployment
compensation special administrative
fund shall not lapse at any
time, but shall be continuously
available to the director of jobs
and family
services or to the council for expenditures consistent
with this chapter.
Sec. 4141.131. (A) The director of job and
family
services
may enter
into contracts for the sale of real property no longer
needed by
the director for the operations
of the
director under
this title. Any costs attributable to the
director that
are
associated with the sale of real property under this section
shall
be paid out of the unemployment compensation special
administrative fund established pursuant to section 4141.11 of
the
Revised Code. The director shall submit a report summarizing the use of that fund for the purpose of this section at least annually to the unemployment compensation advisory council as prescribed by the council. (B)(1) Earnest moneys
from the sale of real property
pursuant to division
(A) of this section shall be
deposited into
the department of
job and family services building
consolidation
fund, which is hereby created in the state treasury.
The balance
of the purchase price shall be deposited into the
department of
job and family
services building enhancement fund, which
is hereby
created in the state treasury. The building
enhancement fund
shall retain its own interest. Upon completion
of the sale and
the request of the director, the
treasurer
of state shall transfer
the earnest moneys in the building
consolidation fund into the
building enhancement fund. The
director shall use the interest
earned on the
moneys in the
building enhancement fund only in
accordance with division
(C) of this section. (2) The director shall deposit sufficient moneys
from the
sale of real property pursuant to division
(A) of this section
into the
unemployment compensation special administrative fund to
reimburse the fund for all costs associated with the sale of
that
real property. (C) The director shall use
the moneys in the building
enhancement fund from the sale of
real property pursuant to
division
(A) of this section, less the
costs of the sale as
specified in division
(B)(2) of this section, in
accordance with
the provisions and requirements of the
"Social Security Act," 49
Stat. 626 (1935), 52
U.S.C. 502(a) and 1103(c)(2), and the
instructions of the
United States department of labor, to
improve
buildings owned by or under the control of the
director. If the
director determines
that there are no buildings for
which money in
the building enhancement fund may be used, the
money shall be
returned to the United States department of labor. (D) The auditor of
state, with the assistance of the
attorney general, shall
prepare a deed to the real property being
sold upon notice from
the director that a contract for the sale of
that
property has been executed in accordance with this section.
The deed
shall state the consideration and any conditions placed
upon the
sale. The deed shall be executed by the governor in the
name of
the state, countersigned by the secretary of state, sealed
with
the great seal of the state, presented in the office of the
auditor of state for recording, and delivered to the buyer upon
payment of the balance of the purchase price. The buyer shall present the deed for recording in the
county
recorder's office of the county in which the real
property is
located.
Sec. 4141.24. (A)(1) The director of job and family
services
shall
maintain a separate account for each
employer and,
except as otherwise provided in division (B)
of section 4141.25 of
the Revised Code respecting mutualized
contributions, shall credit
such employer's account with all the
contributions, or payments in
lieu of contributions, which the
employer has paid on the
employer's own behalf. (2) If, as of the computation date, a contributory
employer's account shows a negative balance computed as provided
in division (A)(3) of section 4141.25 of the Revised Code,
less
any contributions due and unpaid on such date, which negative
balance is in excess of the limitations imposed by divisions
(A)(2)(a), (b), and (c) of this section and if the employer's
account is otherwise eligible for the transfer, then before the
employer's contribution rate is computed for the next succeeding
contribution period, an amount equal to the amount of the excess
eligible for transfer shall be permanently transferred from the
account of such employer and charged to the mutualized account
provided in division (B) of section 4141.25 of the Revised
Code. (a) If as of any computation date, a contributory
employer's
account shows a negative balance in excess of ten per
cent of the
employer's average annual payroll, then before the
employer's
contribution rate is computed for the next succeeding
contribution
period, an amount equal to the amount of the excess
shall be
transferred from the account as provided in this
division. No
contributory employer's account may have any excess
transferred
pursuant to division (A)(2)(a) of this section,
unless the
employer's account has shown a positive balance
for at least two
consecutive computation dates prior to the computation date
with
respect to which the transfer is proposed. Each time a transfer
is made pursuant to division (A)(2)(a) of this section, the
employer's account is ineligible for any additional transfers
under that division, until the account shows a positive balance
for at least two consecutive computation dates subsequent to the
computation date of which the most recent transfer occurs
pursuant
to division (A)(2)(a), (b), or (c) of this section. (b) If at the next computation date after the computation
date at which a transfer from the account occurs pursuant to
division (A)(2)(a) of this section, a contributory employer's
account shows a negative balance in excess of fifteen per cent of
the employer's average annual payroll, then before the
employer's
contribution rate is computed for the next succeeding
contribution
period an amount equal to the amount of the excess
shall be
permanently transferred from the account as provided in
this
division. (c) If at the next computation date subsequent to the
computation date at which a transfer from a contributory
employer's account occurs pursuant to division (A)(2)(b) of this
section, the employer's account shows a negative balance in
excess
of twenty per cent of the employer's average annual
payroll, then
before the employer's contribution rate is
computed for the next
succeeding contribution period, an amount equal to the
amount of
the excess shall be permanently transferred from the
account as
provided in this division. (d) If no transfer occurs pursuant to division (A)(2)(b)
or
(c) of this section, the employer's account is ineligible for
any
additional transfers under division (A)(2) of this section until the account
requalifies for a transfer pursuant to division (A)(2)(a) of this
section. (B) Any employer may make voluntary payments in addition
to
the contributions required under this chapter, in accordance
with
rules established by the director. Such
payments shall
be
included in the employer's account as of the computation date,
provided they are received by the
director
by the thirty-first day
of December following such computation
date. Such voluntary
payment, when accepted from an employer,
will not be refunded in
whole or in part. In determining whether
an employer's account
has a positive balance on two consecutive
computation dates and is
eligible for transfers under division
(A)(2) of this section, the
director shall exclude
any
voluntary payments made subsequent to
the last transfer made
under division (A)(2) of this section. (C) All contributions to the fund shall be pooled and
available to pay benefits to any individual entitled to benefits
irrespective of the source of such contributions. (D)(1) For the purposes of this section and sections
4141.241 and 4141.242 of the Revised Code, an employer's account
shall be charged only for benefits based on remuneration paid by
such employer. Benefits paid to an eligible individual shall be
charged against the account of each employer within the
claimant's
base period in the proportion to which wages
attributable to each
employer of the claimant bears to the
claimant's total base period
wages. Charges to the account of a
base period employer with whom
the claimant is employed part-time
at the time the claimant's
application for a determination
of benefits rights is filed shall
be charged to the mutualized account when
all of the following
conditions are met: (a) The claimant also worked part-time for the employer
during the base period of the claim. (b) The claimant is unemployed due to loss of other
employment. (c) The employer is not a reimbursing employer
under section
4141.241 or 4141.242 of the Revised Code. (2) Notwithstanding division (D)(1) of this section, charges
to
the account of any employer, including any reimbursing
employer, shall be
charged to the mutualized account if it finally
is determined by a court on
appeal that the employer's account is
not chargeable for the benefits. (3) Any benefits paid to a claimant under section 4141.28 of
the
Revised Code
prior to a final determination of the claimant's
right to the
benefits shall
be charged to the employer's account
as provided in division (D)(1)
of this section, provided that if
there is
no final determination of the claim by the subsequent
thirtieth
day of June, the employer's account shall be credited
with the
total amount of benefits that has been paid prior to that
date,
based on the determination that has not become final. The
total
amount credited to the employer's account shall be charged
to a
suspense account, which shall be maintained as a separate
bookkeeping account and administered as a part of this section,
and shall not be used in determining the
account balance of the
employer for the purpose of computing the employer's
contribution
rate under section 4141.25 of the Revised Code. If it is finally determined that the claimant is entitled to
all or
a part of the benefits in dispute, the suspense account
shall be
credited and the appropriate employer's account charged
with the
benefits. If it is finally determined that the claimant
is not
entitled to all or any portion of the benefits in dispute,
the
benefits shall be credited to the suspense account and a
corresponding charge made to the mutualized account established
in
division (B) of section 4141.25 of the Revised
Code,
provided
that, except as otherwise provided in this section, if benefits
are chargeable to an employer or group of employers who is
required or elects to make payments to the fund in lieu of
contributions under section 4141.241 of the Revised Code,
the
benefits shall be charged to the employer's account in the manner
provided in division (D)(1) of this section and division (B)
of
section 4141.241 of the Revised Code, and no part of the
benefits
may be charged to the suspense account provided in this division. To the
extent that benefits that have been paid to a claimant
and charged to the employer's account are found not to be due the
claimant and are recovered by the director as provided in
section
4141.35 of the Revised Code, they shall be credited
to
the
employer's account. (4) The director shall notify each employer at
least
once
each month of the benefits charged to the employer's
account since
the
last preceding notice; except that for the purposes of
sections
4141.241 and 4141.242 of the Revised Code which provides
the
billing of employers on a payment in lieu of a contribution
basis, the director may prescribe a quarterly or
less
frequent
notice of benefits charged to the employer's account.
Such notice
will show a summary of the amount of benefits paid
which were
charged to the employer's account. This notice shall
not be
deemed a determination of the claimant's eligibility for
benefits.
Any employer so notified, however, may file
within fifteen days
after the mailing date of the notice, an
exception to
charges
appearing on the notice on the grounds that such charges
are not
in accordance with this section. The
director shall
promptly
examine the exception to such charges and shall notify
the
employer of the director's decision thereon,
which
decision shall
become final unless appealed to the
unemployment compensation
review commission in the
manner provided in section 4141.26 of the
Revised Code. For the
purposes of this division, an exception is
considered timely
filed when it has been received as provided in
division
(D)(1) of
section
4141.281 of the
Revised
Code. (E) The director shall terminate and close the
account of
any contributory employer who has been subject to this
chapter if
the enterprise for which the account was established
is no longer
in operation and it has had no payroll and its
account has not
been chargeable with benefits for a period of
five consecutive
years. The amount of any positive balance,
computed as provided
in division (A)(3) of section 4141.25
of the Revised Code, in an
account closed and terminated as provided in
this section shall be
credited to the mutualized account as
provided in division
(B)(2)(b) of section 4141.25 of the
Revised Code. The amount of
any negative balance, computed as provided
in division (A)(3) of
section 4141.25 of the Revised Code,
in an account closed and
terminated as provided in this section shall
be charged to the
mutualized account as provided in division
(B)(1)(b) of section
4141.25 of the Revised Code. The
amount of
any positive balance
or negative balance, credited or charged to
the mutualized account
after the termination and closing of an
employer's account, shall
not thereafter be considered in
determining the contribution rate
of such employer. The closing
of an employer's account as
provided in this division shall not
relieve such employer from
liability for any unpaid contributions
or payment in lieu of
contributions which are due for periods
prior to such closing. If the director finds that a contributory
employer's
business
is closed solely because of the entrance of one or more
of the
owners, officers, or partners, or the majority
stockholder, into
the armed forces of the United States, or any
of its allies, or of
the United Nations after July 1, 1950, such
employer's account
shall not be terminated and if the business is
resumed within two
years after the discharge or release of such
persons from active
duty in the armed forces, the employer's
experience shall be
deemed to have been continuous throughout
such period. The
reserve ratio of any such employer shall be the
total
contributions paid by such employer minus all benefits,
including
benefits paid to any individual during the period such
employer
was in the armed forces, based upon wages paid by the
employer
prior to the employer's entrance into the armed
forces divided by
the
average of the employer's annual payrolls for the three most
recent years
during the whole of which the employer has been in
business. (F) If an employer transfers the employer's business or
otherwise reorganizes such business, all of its trade or business to another employer or person, the acquiring employer or person shall be the successor in interest to the transferring employer and
shall assume
the resources and liabilities of such transferring employer's
account, and
continue the payment of all contributions, or
payments in lieu of
contributions, due under this chapter. If If an
employer or person acquires
substantially all of the assets in a trade or
business of another
employer, or a clearly segregable and
identifiable portion of an
employer's enterprise, and immediately
after the acquisition
employs in the employer's trade or business
substantially
the same
individuals who immediately prior to the
acquisition were
employed in the trade or business or in the
separate unit of such
trade or business of such predecessor
employer, then, upon the director's approval of a properly completed
application to the director signed by the
predecessor
employer and the acquiring employer for successorship, the employer or person
acquiring such
enterprise is the trade or business, or portion thereof, shall be the successor in interest. In the
case of a
transfer of a portion of an employer's enterprise, only
that part
of the experience with unemployment compensation and
payrolls
that is directly attributable to the segregated and
identifiable
part shall be transferred and used in computing the
contribution
rate of the successor employer on the next
computation date. The
director by rule may prescribe procedures
for
effecting
transfers of experience as provided for in this
section. (G) For the purposes of this section, two or more
employers
who are parties to or the subject of a merger,
consolidation, or
other form of reorganization effecting a change
in legal identity
or form are deemed to be a single Notwithstanding sections 4141.09, 4141.23, 4141.24, 4141.241, 4141.242, 4141.25, 4141.26, and 4141.27 of the Revised Code, both of the following apply regarding assignment of rates and transfers of experience: (1) If an employer if
the director finds
that immediately after such
change the
employing enterprises of
the predecessor employers are continued
solely through a single transfers its trade or business, or a portion thereof, to another
employer as successor thereto, and
immediately after such change
such successor is owned or
controlled by and, at the time of the transfer, both employers are under substantially the same
interests as the predecessor
employers, and the successor has
assumed liability for all
contributions required of the
predecessor employers, and the
consideration of such two or more
employers as a single employer
for the purposes of this section
would not be inequitable common ownership, management, or control, then the unemployment experience attributable to the transferred trade or business, or portion thereof, shall be transferred to the employer to whom the business is so transferred. The director shall recalculate the rates of both employers and those rates shall be effective immediately upon the date of the transfer of the trade or business.
(2) Whenever a person is not an employer under this chapter at the time the person acquires the trade or business of an employer, the unemployment experience of the acquired trade or business shall not be transferred to the person if the director finds that the person acquired the trade or business solely or primarily for the purpose of obtaining a lower rate of contributions. Instead, that person shall be assigned the applicable new employer rate under division (A)(1) of section 4141.25 of the Revised Code. (H) The director shall establish procedures to identify the transfer or acquisition of a trade or business for purposes of this section and shall adopt rules prescribing procedures for effecting transfers of experience as described in this section.
(I) No rate of contribution less than two and
seven-tenths
per cent shall
be permitted a contributory employer succeeding to
the experience
of another contributory employer pursuant to this
section for any
period subsequent to such succession, except in
accordance with
rules prescribed by the director, which rules
shall be
consistent with federal requirements for additional
credit
allowance in section 3303 of the "Internal Revenue Code of
1954"
and consistent with this chapter, except that such rules may
establish a computation date for any such period different from
the computation date generally prescribed by this chapter, and
may
define "calendar year" as meaning a twelve-consecutive-month
period ending on the same day of the year as that on which such
computation date occurs. (I)(J) The director may prescribe rules for the
establishment,
maintenance, and dissolution of common
contribution rates for two
or more contributory employers, and in
accordance with such rules
and upon application by two or more
employers shall establish such
common rate to be computed by
merging the several contribution
rate factors of such employers
for the purpose of establishing a
common contribution rate
applicable to all such employers.
Sec. 4141.242. (A) On or after January 1, 1978, the
state,
its instrumentalities, its political subdivisions and
their
instrumentalities, and any subdivision thereof as defined
in
division (H) of this section and described in this section as
public entities, and Indian tribes as defined by section 4(e) of the "Indian Self-Determination and Education Assistance Act," 88 Stat. 2204 (1975), 25 U.S.C.A. 450b(e), shall pay to the director of
job and family
services for deposit in
the unemployment compensation
fund an
amount in lieu of contributions equal to the full amount
of
regular benefits, and the amount of extended benefits
chargeable
under the terms of section 4141.301 of the Revised
Code, from that
fund that is attributable to service in the
employ of the public
entity or Indian tribe, under the same terms and conditions
as required of
nonprofit organizations electing reimbursing
status under section
4141.241 of the Revised Code; unless the
public entity or Indian tribe elects to
pay contributions under section 4141.25
of the Revised Code, under
the following conditions: (1) Any public entity or Indian tribe may elect, after December 31, 1977,
to
become liable for contribution payments, as set forth in
section
4141.25 of the Revised Code, for a period of not less
than two
calendar years by filing with the director a
written notice of its
election. (2) The effective date of the election to pay
contributions
shall be the first day of the first calendar
quarter after the
election is approved by the director and
which is at least thirty
days after the election notice was
received. (B) No surety bond shall be required of any reimbursing
public entity or Indian tribe, as is required of nonprofit organizations under
division (C) of section 4141.241 of the Revised Code. Any public
entity or Indian tribe, either reimbursing or contributory, shall, if it becomes
delinquent in the payment of reimbursements, contributions,
forfeiture, or interest, be subject to the same terms and the
same
collection procedures as are set forth for reimbursing
employers
under division (B) of section 4141.241 of the Revised
Code; and as
set forth for contributory employers under this chapter except as provided under division (D) of this section. (C) The state of Ohio account and the
accounts and
subaccounts of its
instrumentalities, as defined in divisions
(H)(1)(a) and (b)
of this section, shall be administered by the
director of administrative
services, in coordination with the
director of job and family services in accordance
with the terms
and conditions of
this chapter, regarding the
determination
and
payment of benefits attributable to service with the state or
its
instrumentalities. In this capacity, the director of
administrative
services shall maintain any
necessary accounts and
subaccounts for the various agencies and
departments of
the state
and, through the director of budget and
management, apportion
among the various state entities, and
collect, the costs of
unemployment benefits, as billed by the
director of job and family
services,
except that any of the individual
agencies and
departments for which such accounts and subaccounts are
maintained
may, with the concurrence of the director of administrative
services and the director of job and family
services, be
designated to receive billings directly
from the director of job
and family services and
make payment in response to such billings
directly
to the director of job and family services. Any
moneys
paid directly under this division and collected by the director of
administrative services shall be
forwarded to the director of job
and family
services for deposit in the fund
established by
division (A) of section 4141.09 of the Revised
Code, and shall be
credited to the accounts of the state and its
instrumentalities. (D) The accounts of the various local subdivisions, and
their instrumentalities, and Indian tribes shall be administered by appropriate
officials, as designated to the director of job and
family
services when the accounts
are established. (E) Two or more reimbursing public entities or Indian tribes may file a
joint
application to the director of job and family
services for the
establishment of a
group account, for the purpose of sharing the
cost of benefits
attributable to service with the public entities or Indian tribes,
under the
conditions provided for nonprofit organizations under
division
(D) of section 4141.241 of the Revised Code. (F) Two or more public entities or Indian tribes that have elected to pay
contributions may apply for a common rate under division (I)(J) of
section 4141.24 of the Revised Code. Clear authority,
resolution,
or ordinance for combining must be presented with the
application
requesting the common rate status. Applications must
be filed by
the first day of October of any year, to be effective
for the
following calendar year. (G) A public entity or Indian tribe, either reimbursing or one electing to
pay contributions, shall be liable for the full amount of any
regular benefits paid that are attributable to service in the
employ of the public entity or Indian tribe during the base period of a benefit
claim, and any extended benefits paid based on service as
provided
in divisions (G)(1)(b) and (1)(c) of section 4141.301 of
the
Revised Code. Where a public entity or Indian tribe has changed from a
reimbursing status to a contributory status, during the base
period of the benefit claim, then the benefit charges
attributable
to service with the reimbursement account shall be
charged to the
reimbursement account; and, the charges
attributable to the
contributory account shall be charged to that
account. The same
rule shall be applicable to situations where a
contributory public
entity or Indian tribe has changed to a reimbursing status
during the base period
of a benefit claim. (H)(1) For the purposes of establishing employer status
and
accounts for the state and its instrumentalities, its
political
subdivisions and their instrumentalities, a separate
account shall
be established and maintained for: (a) The state, including therein the legislative and
executive branches, as defined in Articles II and III of the Ohio
Constitution, and the Ohio supreme court; (b) Each separate instrumentality of the state; (c) Each political subdivision of the state, including
therein the legislative, executive, and judicial functions
performed for the subdivision; (d) Each separate instrumentality of the political
subdivision; (e) Any jointly owned instrumentality of more than one of
the public entities described in this division, or any jointly
owned instrumentality of any such public entities and one or more
other states or political subdivisions thereof. (2) For the purposes of this
chapter,
the separate accounts,
established by this division, shall be
described as
"public entity
accounts." (I) An Indian tribe may elect to make payments in lieu of
contributions as allowed with respect to governmental entities
under this section. An Indian tribe may make a separate election
for itself and each subdivision, subsidiary, or business
enterprise wholly owned by the Indian tribe. The director shall
immediately notify the United States internal revenue service and
the United States department of labor if an Indian tribe fails to
make payments required under this section and fails to pay any
forfeitures, interest, or penalties due within ninety days of
receiving a delinquency notice in accordance with rules prescribed
by the director. (J) The director of job and family services, in
accordance
with any rules
that the director may prescribe, shall notify each
public entity and Indian tribe of any
determination which the director may make of
its
status as an employer and
of the effective date of any
election which it makes and of any
termination of the election.
Any determinations are subject to
reconsideration, appeal, and
review in accordance with sections
4141.26 and 4141.28 of the
Revised Code.
Sec. 4141.25. (A) The director of job and family services
shall
determine as of each
computation date the contribution rate
of each contributing employer subject
to this chapter for the
next
succeeding contribution period. The director
shall determine a
standard rate of contribution or an experience rate for each
contributing
employer. Once a rate of contribution has been
established under
this
section for a contribution period, except
as provided in division
(D) of section 4141.26 of the Revised
Code, that rate shall
remain effective throughout such
contribution period. The rate
of contribution shall be determined
in accordance with the
following requirements: (1) An employer whose experience does not meet the terms of
division
(A)(2) of this section shall be assigned a standard rate
of
contribution. Effective for contribution periods beginning on
and after
January 1, 1998, an
employer's standard rate of
contribution shall be
a rate of two and seven-tenths per cent,
except that the rate for employers
engaged in the construction
industry shall be the average contribution
rate computed for the
construction industry or a rate of two and
seven-tenths per cent,
whichever is
greater. The standard rate set forth in this
division
shall be applicable to a nonprofit
organization whose
election to make payments in lieu of
contributions is voluntarily
terminated or canceled by the
director under section 4141.241 of
the Revised
Code,
and
thereafter pays contributions as required by
this section. If
such nonprofit organization had been a
contributory employer
prior to its election to make payments in
lieu of contributions,
then any prior balance in the contributory
account shall become
part of the reactivated account. As used in division (A) of this section,
"the
average
contribution rate computed for the construction industry" means
the
most recent
annual average rate attributable to the
construction industry as prescribed by
the director. (2) A contributing employer subject to this chapter shall
qualify for an
experience rate only if there
have been four
consecutive
quarters, ending on the thirtieth
day of June
immediately prior to the computation
date, throughout which the
employer's account was chargeable with
benefits. Upon meeting the
qualifying
requirements provided in division
(A)(2) of this
section, the director shall
calculate
the total credits to each
employer's account consisting of the
contributions other than
mutualized contributions including all
contributions paid prior to
the computation date for all past
periods plus: (a) The contributions owing on the computation date that
are
paid within thirty days after the computation date, and
credited
to the employer's account; (b) All voluntary contributions paid by an employer
pursuant
to division (B) of section 4141.24 of the Revised Code. (3) The director also shall determine the
benefits
which are
chargeable to each employer's account and which were
paid prior to
the computation date with respect to weeks of
unemployment ending
prior to the computation date. The
director then shall determine
the positive or
negative
balance of each employer's account by
calculating the excess of
such contributions and interest over the
benefits chargeable, or
the excess of such benefits over such
contributions and interest.
Any resulting negative balance then
shall be subject to
adjustment as provided in division (A)(2) of
section 4141.24 of
the Revised Code after which the positive or
negative balance
shall be expressed in terms of a percentage of
the employer's
average annual payroll. If the total standing to
the credit of
an employer's account exceeds the total charges, as
provided in
this division, the employer has a positive balance and
if such
charges exceed such credits the employer has a negative
balance. Each
employer's contribution rate shall then be
determined in accordance with the
following schedule: Contribution Rate Schedule
If, as of the computation date |
|
The employer's |
the contribution rate balance of |
|
contribution rate for |
an employer's account as a
|
|
the next succeeding |
percentage of the employer's |
|
contribution period |
average annual payroll is |
|
shall be |
(a) |
A negative balance of: |
|
|
|
20.0% or more |
|
6.5% |
|
19.0% but less than 20.0% |
|
6.4% |
|
17.0% but less than 19.0% |
|
6.3% |
|
15.0% but less than 17.0% |
|
6.2% |
|
13.0% but less than 15.0% |
|
6.1% |
|
11.0% but less than 13.0% |
|
6.0% |
|
9.0% but less than 11.0% |
|
5.9% |
|
5.0% but less than 9.0% |
|
5.7% |
|
4.0% but less than 5.0% |
|
5.5% |
|
3.0% but less than 4.0% |
|
5.3% |
|
2.0% but less than 3.0% |
|
5.1% |
|
1.0% but less than 2.0% |
|
4.9% |
|
more than 0.0% but less than 1.0% |
|
4.8% |
(b) |
A 0.0% or a positive
|
|
|
|
balance of less than 1.0% |
|
4.7% |
(c) |
A positive balance of: |
|
|
|
1.0% or more, but less than 1.5% |
|
4.6% |
|
1.5% or more, but less than 2.0% |
|
4.5% |
|
2.0% or more, but less than 2.5% |
|
4.3% |
|
2.5% or more, but less than 3.0% |
|
4.0% |
|
3.0% or more, but less than 3.5% |
|
3.8% |
|
3.5% or more, but less than 4.0% |
|
3.5% |
|
4.0% or more, but less than 4.5% |
|
3.3% |
|
4.5% or more, but less than 5.0% |
|
3.0% |
|
5.0% or more, but less than 5.5% |
|
2.8% |
|
5.5% or more, but less than 6.0% |
|
2.5% |
|
6.0% or more, but less than 6.5% |
|
2.2% |
|
6.5% or more, but less than 7.0% |
|
2.0% |
|
7.0% or more, but less than 7.5% |
|
1.8% |
|
7.5% or more, but less than 8.0% |
|
1.6% |
|
8.0% or more, but less than 8.5% |
|
1.4% |
|
8.5% or more, but less than 9.0% |
|
1.3% |
|
9.0% or more, but less than 9.5% |
|
1.1% |
|
9.5% or more, but less than 10.0% |
|
1.0% |
|
10.0% or more, but less than 10.5% |
|
.9% |
|
10.5% or more, but less than 11.0% |
|
.7% |
|
11.0% or more, but less than 11.5% |
|
.6% |
|
11.5% or more, but less than 12.0% |
|
.5% |
|
12.0% or more, but less than 12.5% |
|
.4% |
|
12.5% or more, but less than 13.0% |
|
.3% |
|
13.0% or more, but less than 14.0% |
|
.2% |
|
14.0% or more
|
|
.1% |
(d) The contribution rates shall be as specified in
divisions (a), (b), and (c) of the contribution rate schedule
except that notwithstanding the amendments made to division (a)
of
the contribution rate schedule in this section, if, as of the
computation date: for 1991, the negative balance is 5.0% or
more,
the contribution rate shall be 5.7%; for 1992, if the
negative
balance is 11.0% or more, the contribution rate shall be
6.0%; and
for 1993, if the negative balance is 17.0% or more, the
contribution rate shall be 6.3%. Thereafter, the
contribution
rates shall be as specified in the contribution rate schedule. (B)(1) The director shall establish and maintain
a
separate
account to be known as the
"mutualized account." As of
each
computation date there shall be charged to this account: (a) As provided in division (A)(2) of section 4141.24 of
the
Revised Code, an amount equal to the sum of that portion of
the
negative balances of employer accounts which exceeds the
applicable limitations as such balances are computed under
division (A) of this section as of such date; (b) An amount equal to the sum of the negative balances
remaining in employer accounts which have been closed during the
year immediately preceding such computation date pursuant to
division (E) of section 4141.24 of the Revised Code; (c) An amount equal to the sum of all benefits improperly
paid preceding such computation date which are not recovered but
which are not charged to an employer's account, or which after
being charged, are credited back to an employer's account; (d) An amount equal to the sum of any other benefits paid
preceding such computation date which, under this chapter, are
not
chargeable to an employer's account; (e) An amount equal to the sum of any refunds made during
the year immediately preceding such computation date of
erroneously collected mutualized contributions required by this
division which were previously credited to this account; (f) An amount equal to the sum of any repayments made to
the
federal government during the year immediately preceding such
computation date of amounts which may have been advanced by it to
the unemployment compensation fund under section 1201 of the
"Social Security Act," 49 Stat. 648 (1935), 42 U.S.C. 301; (g) Any amounts appropriated by the general assembly out
of
funds paid by the federal government, under section 903 of the
"Social Security Act," to the account of this state in the
federal
unemployment trust fund. (2) As of every computation date there shall be credited
to
the mutualized account provided for in this division: (a) The proceeds of the mutualized contributions as
provided
in this division; (b) Any positive balances remaining in employer accounts
which are closed as provided in division (E) of section 4141.24
of
the Revised Code; (c) Any benefits improperly paid which are recovered but
which cannot be credited to an employer's account; (d) All amounts which may be paid by the federal
government
under section 903 of the
"Social Security Act" to the
account of
this state in the federal unemployment trust fund; (e) Amounts advanced by the federal government to the
account of this state in the federal unemployment trust fund
under
section 1201 of the
"Social Security Act" to the extent
such
advances have been repaid to or recovered by the federal
government; (f) Interest credited to the Ohio unemployment trust fund
as
deposited with the secretary of the treasury of the United
States. (3) Annually, as of the computation date, the
director shall
determine the total credits and
charges made
to the mutualized
account during the preceding twelve months and
the overall
condition of the account. The
director shall issue
an annual
statement containing this information and such other information
as the director deems pertinent, including a
report that the
sum
of the
balances in the mutualized account, employers' accounts,
and any
subsidiary accounts equal the balance in the state's
unemployment
trust fund maintained under section 904 of the
"Social Security
Act." (4) As used in this division: (a)
"Fund as of the computation date" means as of any
computation date, the aggregate amount of the unemployment
compensation fund, including all contributions owing on the
computation date that are paid within thirty days thereafter, all
payments in lieu of contributions that are paid within sixty days
after the computation date, all reimbursements of the federal
share of extended benefits described in section 4141.301 of the
Revised Code that are owing on the computation date, and all
interest earned by the fund and received on or before the
computation date from the federal government. (b)
"Minimum safe level" means an amount equal to two
standard deviations above the average of the adjusted annual
average unemployment compensation benefit payment from 1970 to
the
most recent calendar year prior to the computation date, as
determined by the director pursuant to division
(B)(4)(b) of
this
section. To determine the adjusted annual payment of
unemployment
compensation benefits, the director
first shall
multiply the
number of weeks compensated during each calendar
year beginning
with 1970 by the most recent annual average weekly
unemployment
compensation benefit payment and then compute the
average and
standard deviation of the resultant products. (c)
"Annual average weekly unemployment compensation
benefit
payment" means the amount resulting from dividing the
unemployment
compensation benefits paid from the benefit account
maintained
within the unemployment compensation fund pursuant to
section
4141.09 of the Revised Code, by the number of weeks
compensated
during the same time period. (5) If, as of any computation date, the charges to the
mutualized account during the entire period subsequent to the
computation date, July 1, 1966, made in accordance with division
(B)(1) of this section, exceed the credits to such account
including mutualized contributions during such period, made in
accordance with division (B)(2) of this section, the amount
of
such excess charges shall be recovered during the next
contribution period. To recover such amount, the
director shall
compute the percentage ratio of such excess charges to
the
average
annual payroll of all employers eligible for an
experience rate
under division (A) of this section. The
percentage so determined
shall be computed to the nearest tenth
of one per cent and shall
be an additional contribution rate to
be applied to the wages paid
by each employer whose rate is
computed under the provisions of
division (A) of this
section in
the contribution period next
following such computation date, but
such percentage shall not
exceed five-tenths of one per cent;
however, when there are any
excess charges in the mutualized
account, as computed in this
division, then the mutualized
contribution rate shall not be less
than one-tenth of one per
cent. (6) If the fund as of the computation date is above or
below
minimum safe level, the contribution rates provided for in
each
classification in division (A)(3) of this section for
the next
contribution period shall be adjusted as follows: (a) If the fund is thirty per cent or more above minimum
safe level, the contribution rates provided in division
(A)(3) of
this section shall be decreased two-tenths of one
per cent. (b) If the fund is more than fifteen per cent but less
than
thirty per cent above minimum safe level, the contribution
rates
provided in division (A)(3) of this section shall be
decreased
one-tenth of one per cent. (c) If the fund is more than fifteen per cent but less
than
thirty per cent below minimum safe level, the contribution
rates
of all employers shall be increased twenty-five
one-thousandths of
one per cent plus a per cent increase
calculated and rounded
pursuant to division (B)(6)(g) of
this section. (d) If the fund is more than thirty per cent but less than
forty-five per cent below minimum safe level, the contribution
rates of all employers shall be increased seventy-five
one-thousandths of one per cent plus a per cent increase
calculated and rounded pursuant to division (B)(6)(g) of
this
section. (e) If the fund is more than forty-five per cent but less
than sixty per cent below minimum safe level, the contribution
rates of all employers shall be increased one-eighth of one per
cent plus a per cent increase calculated and rounded pursuant to
division (B)(6)(g) of this section. (f) If the fund is sixty per cent or more below minimum
safe
level, the contribution rates of all employers shall be
increased
two-tenths of one per cent plus a per cent increase
calculated and
rounded pursuant to division (B)(6)(g) of
this section. (g) The additional per cent increase in contribution rates
required by divisions (B)(6)(c), (d), (e), and (f) of this
section
that is payable by each individual employer shall be
calculated in
the following manner. The flat rate increase
required by a
particular division shall be multiplied by three
and the product
divided by the average experienced-rated
contribution rate for all
employers as determined by the
director for the most recent
calendar year. The
resulting
quotient shall be multiplied by an
individual employer's
contribution rate determined pursuant to
division (A)(3) of
this
section. The resulting product shall be
rounded to the nearest
tenth of one per cent, added to the flat
rate increase required
by division (B)(6)(c), (d), (e), or (f) of
this section, as
appropriate, and the total shall be rounded to
the nearest tenth
of one per cent. As used in division (B)(6)(g)
of this
section,
the
"average experienced-rated contribution rate"
means the most
recent annual average contribution rate reported by
the
director
contained in report RS 203.2 less the mutualized and
minimum safe
level contribution rates included in such rate. (h) If any of the increased contribution rates of division
(B)(6)(c), (d), (e), or (f) of this section are imposed,
the rate
shall remain in effect for the calendar year in which it is
imposed and for each calendar year thereafter until the
director
determines as of the computation date for
calendar
year 1991 and
as of the computation date for any calendar year
thereafter
pursuant to this section, that the level of the
unemployment
compensation fund equals or exceeds the minimum safe
level as
defined in division (B)(4)(b) of this section.
Nothing
in
division (B)(6)(h) of this section shall be construed as
restricting the imposition of the increased contribution rates
provided in divisions (B)(6)(c), (d), (e), and (f) of this
section
if the fund falls below the percentage of the minimum
safe level
as specified in those divisions. (7) The additional contributions required by division
(B)(5)
of this section shall be credited to the mutualized
account. The
additional contributions required by division
(B)(6) of this
section shall be credited fifty per cent to
individual employer
accounts and fifty per cent to the mutualized
account. (C) If an employer makes a payment of contributions which
is
less than the full amount required by divisions (A) and
(B) of
this section and sections 4141.23, 4141.24, 4141.241, 4141.242, 4141.25, 4141.26, and 4141.27 of the Revised Code, such partial payment shall be applied first against
the mutualized contributions required under division (B) of
this
section, including the additional contributions required under
division (B)(6) of this section chapter. Any remaining partial
payment
shall be credited to the employer's individual account. (D) Whenever there are any increases in contributions
resulting from an increase in wages subject to contributions as
defined in division (G) of section 4141.01 of the Revised Code,
or
from an increase in the mutualized rate of contributions
provided
in division (B) of this section, or from a
revision of
the
contribution rate schedule provided in division (A) of
this
section, except for that portion of the increase attributable to
a
change in the positive or negative balance in an employer's
account, which increases become effective after a contract for
the
construction of real property, as defined in section 5701.02
of
the Revised Code, has been entered into, the contractee upon
written notice by a prime contractor shall reimburse the
contractor for all increased contributions paid by the prime
contractor or by subcontractors upon wages for services performed
under the contract. Upon reimbursement by the contractee to the
prime contractor, the prime contractor shall reimburse each
subcontractor for the increased contributions. (E) Effective only for the contribution period beginning
on
January 1, 1996, and ending on December 31, 1996, mutualized
contributions
collected or received by the director pursuant to
division (B)(5) of this
section and amounts credited to the
mutualized account pursuant to division
(B)(7) of this section
shall be deposited into or credited
to the
unemployment
compensation benefit reserve fund that is created
under division
(F) of this section, except that amounts
collected, received, or
credited in excess of two hundred million dollars shall be
deposited into or credited to the unemployment trust fund
established pursuant
to section
4141.09 of the Revised Code. (F) The state unemployment compensation benefit
reserve fund
is hereby created as a trust fund in the custody of the
treasurer
of state and shall not be part of the state treasury. The
fund
shall consist
of all moneys collected or received as mutualized
contributions pursuant to
division (B)(5) of this section and
amounts credited to the
mutualized account pursuant to division
(B)(7) of this
section as
provided by division (E) of this
section. All moneys in
the fund
shall be used solely to pay
unemployment compensation benefits in
the event that funds are no
longer available for that purpose from the
unemployment trust fund
established pursuant to section 4141.09 of the Revised
Code. (G) The balance in the unemployment compensation benefit
reserve
fund remaining at the end of the contribution period
beginning
January 1, 2000, and any mutualized contribution amounts
for the contribution period beginning on January 1, 1996, that may
be
received after December 31, 2000, shall be deposited into the
unemployment trust fund established pursuant to section 4141.09 of
the Revised
Code. Income
earned on moneys in the state
unemployment compensation benefit reserve fund
shall be available
for use by the director only for the purposes
described in
division (I)
of
this section, and shall not be used for any other
purpose. (H) The unemployment compensation benefit reserve fund
balance
shall be added to the unemployment trust fund balance in
determining the
minimum safe level tax to be imposed pursuant to
division
(B) of this
section and shall be included in the
mutualized account balance for the
purpose of determining the
mutualized contribution rate pursuant to division
(B)(5) of this
section. (I) All income earned on moneys in the unemployment
compensation
benefit reserve fund from the investment of the fund
by the treasurer of state
shall accrue to the department of
job
and family services automation administration
fund, which is
hereby established in the state
treasury. Moneys within the
automation administration fund shall be used
to meet the costs
related to automation of the department
and the administrative
costs related to collecting and accounting for unemployment
compensation benefit reserve fund revenue. Any funds remaining in
the
automation administration fund upon completion of the
department's automation projects that are funded by
that fund
shall be deposited
into the unemployment trust fund established
pursuant to section 4141.09 of
the Revised Code. (J) The director shall prepare and submit monthly
reports to
the unemployment compensation advisory commission with respect to
the status
of efforts to collect and account for unemployment
compensation benefit
reserve fund revenue and the costs related to
collecting and accounting for
that revenue. The director shall
obtain approval
from the unemployment compensation advisory
commission for
expenditure of funds from the department of
job and
family services automation administration
fund. Funds may be
approved for
expenditure for purposes set forth in division (I) of
this
section only to the extent that
federal or other funds are
not available.
Sec. 4141.26. (A) As soon as practicable after the first
day of September but not later than the first day of December of
each year, the director of job and family services shall notify
each employer of
the employer's contribution
rate as determined
for the next ensuing contribution period pursuant to
section
4141.25 of the Revised Code provided the employer has furnished
the director, by the first day of
September
following the
computation date, with the wage information for all
past periods
necessary for the computation of the contribution
rate. (B)(1) In the case of contribution rates applicable to
contribution periods beginning on or before December 31, 1992, if
the employer has not furnished the necessary wage information,
the
employer's contribution rate for such contribution
period shall be
the
maximum rate provided in such section, except that, if the
employer files the necessary wage information by the end of the
thirtieth day following the issuance of the maximum rate notice,
the employer's rate then shall be computed as provided in section
4141.25 of the Revised Code. (2) In the case of contribution rates applicable to
contribution periods beginning on or after January 1, 1993, and
before January 1, 1995, if the employer has not furnished the
necessary wage information, the employer's contribution rate
for
such contribution period shall not be computed as provided in
section
4141.25 of the Revised Code, but instead shall be assigned
at the
maximum rate provided in that section, with the following
exceptions:
(a) If the employer files the necessary wage information
by
December thirty-first of the year immediately preceding the
contribution period for which the rate is to be effective, the
employer's rate then shall be computed as provided in division
(A)
of section 4141.25 of the Revised Code.
(b) The director may waive the maximum
contribution
rate
assigned pursuant to division (B)(2) of this section if the
employer meets all of the following conditions within thirty days
after the director mails the notice of the maximum
contribution
rate assigned pursuant to division (B)(2) of this
section:
(i) Provides to the director a written request
for
waiver of
the maximum contribution rate, clearly demonstrating
that failure
to timely furnish the wage information as required
by division (A)
of this section was a result of circumstances
beyond the control
of the employer or the employer's agent,
except that negligence on
the part of the employer shall not be considered
beyond the
control of the employer or the employer's agent;
(ii) Furnishes to the director all of the wage
information
as required by division (A) of this section and all
quarterly
reports due pursuant to section 4141.20 of the Revised
Code;
(iii) Pays in full all contributions, payments in lieu of
contributions, interest, forfeiture, and fines for each quarter
for which such payments are due.
(3) In the case of contribution rates applicable to
contribution periods beginning on or after January 1, 1995, if
the If an
employer has not timely furnished the necessary wage information
as
required by division (A) of this section, the employer's
contribution rate for
such contribution period shall not be
computed as provided in section 4141.25
of the Revised Code, but
instead the employer shall be assigned a contribution rate equal
to one hundred
twenty-five per cent of the maximum rate provided in that
section,
with the following exceptions:
(a)(1) If the employer files the necessary wage information
by
the thirty-first day of December of the year immediately
preceding
the contribution period for which the rate is to be
effective, the
employer's rate shall be computed as provided in
division (A) of
section 4141.25 of the Revised Code;
(b) The director may waive the contribution rate
assigned
pursuant to division (B)(3) of this section if the
employer meets
all of the following conditions within thirty days
after the
director mails to the employer the
notice of the
contribution rate
assigned pursuant to division (B)(3) of this
section:
(i) Provides to the director a written request
for
waiver of
the contribution rate, clearly demonstrating that the
failure to
timely furnish the wage information as required by
division (A) of
this section was a result of circumstances beyond
the control of
the employer or the employer's agent, except
that negligence on
the part of the employer shall not be considered to be
beyond the
control of the employer or the employer's agent;
(ii) Furnishes to the director all of the wage
information
as required by division (A) of this section and all
quarterly
reports due pursuant to section 4141.20 of the Revised
Code;
(iii) Pays in full all contributions, payments in lieu of
contributions, interest, forfeiture, and fines for each quarter
for which such payments are due.
(c)(2) The director shall revise the contribution
rate
of an
employer who has not timely furnished the necessary wage
information as required by division (A) of this section, who has
been assigned a contribution rate pursuant to division (B)(3) of
this section, and who does not meet the requirements of division
(B)(3)(a) or (b)(1) of this section, if the employer furnishes the
necessary wage information to the director within
thirty-six eighteen
months following the thirty-first day of December of the year
immediately preceding the contribution period for which the rate
is to be effective. The revised rate under division (B)(3)(c)(2) of
this section shall be equal to one hundred twenty per cent of the
contribution rate that would have resulted if the employer had
timely furnished the necessary wage information under division
(A)
of this section.
(4) The director shall deny an employer's request
for
a
waiver of the requirement that the employer's contribution rate
be
the maximum rate under division (B)(2)(b) of this section, or
be
the rate assigned under division (B)(3)(b) of this section, or
for
a revision of the employer's rate as provided in
division
(B)(3)(c)(2) of this section if the director
finds
that the
employer's failure to timely file the necessary wage information
was
due to an attempt to evade payment.
(5) The director shall round the contribution
rates
the
director determines under this division (B) of this section to the
nearest tenth of
one per cent.
(C) If, as a result of the computation pursuant to
division
(B) of this section, the employer's account shows a
negative
balance in excess of the applicable limitations, in that
computation, the excess above applicable limitations shall not be
transferred from the account as provided in division (A)(2) of
section 4141.24 of the Revised Code. (D) The rate determined pursuant to this section and
section
4141.25 of the Revised Code shall become binding upon the
employer
unless: (1) The employer makes a voluntary contribution as provided
in division (B) of section 4141.24 of the Revised Code, whereupon
the director shall issue the employer a revised
contribution rate
notice if the contribution changes the employer's rate; or (2) Within thirty days after the mailing of notice of the
employer's rate or a revision of it to the employer's last
known
address or, in the absence of mailing of such notice, within
thirty days
after the delivery of such notice, the employer files
an
application with the director for reconsideration
of the
director's determination of such rate setting
forth reasons
for
such request. The director shall promptly
examine the application
for reconsideration and shall notify the
employer of the
director's reconsidered
decision, which
shall become final unless,
within thirty days after the mailing of such notice
by certified
mail, return receipt requested, the employer files an
application
for review of such decision with the unemployment compensation
review commission. The commission shall promptly examine the
application for
review of the director's decision and shall
grant
such
employer an opportunity for a fair hearing. The proceeding
at
the hearing before the commission shall be recorded in the
means and
manner prescribed by the commission. For the purposes
of this
division, the review is considered timely filed when it
has been
received as provided in division
(D)(1) of
section
4141.281 of the
Revised Code. The employer and the director shall be promptly
notified of
the
commission's decision, which shall become final
unless, within
thirty days after the mailing of notice of it to
the employer's
last known address by certified mail, return
receipt requested,
or, in the absence of mailing, within thirty
days after delivery
of such notice, an appeal is taken by the
employer or the director
to the court of common
pleas of
Franklin county. Such appeal
shall be taken by the employer or
the director by filing a notice
of appeal with the
clerk of
such court and with the commission.
Such notice of appeal
shall set forth the decision appealed and
the errors in it complained of.
Proof of the filing of such
notice with the commission shall be filed with the
clerk of such
court. The commission, upon written demand filed by the appellant
and within thirty days after the filing of such demand, shall file
with the clerk a certified transcript of the record of the
proceedings before the commission pertaining to the determination
or
order complained of, and the appeal shall be heard upon such
record certified to the commission. In such appeal, no additional
evidence shall be received by the court, but the court may order
additional evidence to be taken before the commission, and
the
commission, after hearing such additional evidence, shall certify
such
additional evidence to the court or it may modify its
determination and file such modified determination, together with
the transcript of the additional record, with the court. After
an
appeal has been filed in the court, the commission, by petition,
may be made a party to such appeal. Such appeal shall be given
precedence over other civil cases. The court may affirm the
determination or order complained of in the appeal if it finds,
upon consideration of the entire record, that the determination
or
order is supported by reliable, probative, and substantial
evidence and is in accordance with law. In the absence of such a
finding, it may reverse, vacate, or modify the determination or
order or make such other ruling as is supported by reliable,
probative, and substantial evidence and is in accordance with
law.
The judgment of the court shall be final and conclusive
unless
reversed, vacated, or modified on appeal. An appeal may
be taken
from the decision of the court of common pleas of
Franklin county. (E) The appeal provisions of division (D) of this section
apply to all other determinations and orders of the
director
affecting the liability of an employer to pay contributions or
the
amount of such contributions, determinations respecting
application for refunds of contributions, determinations
respecting applications for classification of employment as
seasonal under section 4141.33 of the Revised Code, and
exceptions
to charges of benefits to an employer's account as
provided in
division (D) of section 4141.24 of the Revised Code. (F) The validity of any general order or rule of the
director adopted pursuant to this chapter or of
any final order or
action
of the unemployment compensation review commission
respecting any such general
order or rule may be determined by the
court of common pleas of Franklin
county, and such general order,
rule, or action may be sustained
or set aside by the court on an
appeal to it which may be taken
by any person affected by the
order, rule, or action in the
manner provided by law. Such appeal
to the court of common pleas
of Franklin county shall be filed
within thirty days after the
date such general order, rule, or
action was publicly released by
the director or the commission.
Either party to
such action may appeal
from the court of common
pleas of Franklin county as in
ordinary civil cases. (G) Notwithstanding any determination made in pursuance of
sections 4141.23 to 4141.26 of the Revised Code, no individual
who
files a claim for benefits shall be denied the right to a
fair
hearing as provided in section
4141.281 of the Revised
Code,
or
the
right to have a claim determined on the merits of it. (H)(1) Notwithstanding division (D) of this section, if
the
director finds that an omission or error in
the director's
records
or employer reporting caused the director
to issue
an erroneous
determination or order affecting contribution rates,
the liability
of an employer to pay contributions or the amount
of such
contributions, determinations respecting applications for
refunds
of contributions, determinations respecting applications
for
classification of seasonal status under
section
4141.33 of the
Revised Code, or exceptions to charges of benefits
to an
employer's account as provided in division (D) of section
4141.24
of the Revised Code, the director may
issue a
corrected
determination or order correcting the erroneous
determination or
order, except as provided in division (H)(2) of
this section. (2) The director may not issue a corrected
determination or
order correcting an erroneous determination or
order if both of
the following apply: (a) The erroneous determination or order was caused solely
by an omission or error of the director; (b) A correction of the erroneous determination or order
would adversely affect the employer or any of the employers that
were parties in interest to the erroneous determination or order. A corrected determination or order issued under this
division
takes precedence over and renders void the erroneous
determination
or order and is appealable as provided in division
(D) of this
section.
BENEFITSApplications for determination of benefit rights and claims
for
benefits shall be filed with the director of job and family
services.
Such applications and claims also may be filed with an
employee of
another state or federal agency charged with the duty
of accepting
applications and claims for unemployment benefits or
with an
employee of the unemployment insurance commission of
Canada. When an unemployed individual files an application for
determination of benefit rights, the director shall furnish the
individual with an explanation of the individual's appeal rights.
The explanation shall describe clearly the different levels of
appeal and explain where and when each appeal must be filed.
(B) APPLICATION FOR DETERMINATION OF BENEFIT RIGHTS In filing an application, an individual shall furnish the
director
with the name and address of the individual's most recent
separating
employer and the individual's statement of the reason
for separation
from the employer. The director shall promptly
notify the
individual's most recent separating employer of the
filing and
request the reason for the individual's unemployment,
unless that
notice is not necessary under conditions the director
establishes
by rule. The director may request from the individual
or any
employer information necessary for the determination of the
individual's right to benefits.
The employer shall provide the
information requested within ten
working days after the request is
sent. If necessary to ensure
prompt determination and payment of
benefits, the director shall
base the
determination on the
information that is available. An individual filing an application for determination of
benefit rights
shall disclose, at the time of filing, whether or
not
the individual
owes child support obligations.
An employer who lays off or separates within any seven-day
period
fifty or more individuals because of lack of work shall
furnish notice
to the director of the dates of layoff or
separation and the approximate
number of individuals being laid
off or separated. The notice
shall be furnished at least three
working days prior to the date
of the first day of such layoff or
separation. In addition, at
the time of the layoff or separation
the employer shall furnish to
the individual and to the director
information necessary to
determine the individual's eligibility
for unemployment
compensation.
(D) DETERMINATION OF BENEFIT RIGHTS The director shall promptly examine any application for
determination of benefit rights. On the basis of the information
available to the director under this chapter, the director shall
determine whether or not the application is valid, and if valid,
the date on which the benefit year shall commence and the weekly
benefit amount. The director shall promptly notify the applicant,
employers in the applicant's base period, and any other interested
parties of the determination and the reasons for it. In
addition,
the determination issued to the claimant shall include
the total
amount of benefits payable. The determination issued to
each
chargeable base period employer shall include the total
amount of
benefits that may be charged to the employer's account.
The director shall examine the first claim and any additional
claim for benefits. On the basis of the information available,
the
director shall determine whether the claimant's most recent
separation
and, to the extent necessary, prior separations from
work, allow
the claimant to qualify for benefits. Written notice
of the determination
granting or denying benefits shall be sent to
the
claimant, the most recent separating employer, and any other
employer involved in the determination, except that written notice
is not required to be sent to the claimant if the reason for
separation is lack of work and the claim is allowed. If the director identifies an eligibility issue, the
director
shall send notice to the claimant of the issue identified
and
specify the week or weeks involved. The claimant has a
minimum of
five business days after the notice is sent to respond
to the
information included in the notice, and after the time
allowed as
determined by the director, the director shall make a
determination. The claimant's response may include a request for
a fact-finding interview when the eligibility issue is raised by
an informant or source other than the claimant, or when the
eligibility issue, if determined adversely, disqualifies the
claimant for the duration of the claimant's period of
unemployment. When the determination of
a continued claim for benefits
results in a disallowed claim, the
director
shall notify the
claimant of the disallowance and the
reasons
for it.
Any base period or subsequent employer of a claimant who has
knowledge of specific facts affecting the claimant's right to
receive
benefits for any week may notify the director in writing
of those facts.
The director shall prescribe a form for such
eligibility notice,
but failure to use the form shall not preclude
the director's
examination of any notice. To be considered valid, an eligibility notice must: contain
in
writing, a statement that identifies either a source who has
firsthand
knowledge of the information or an informant who can
identify the
source; provide specific and detailed information
that may
potentially disqualify the claimant; provide the name and
address
of the source or the informant; and appear to the director
to be
reliable and credible. An eligibility notice is timely filed if received or
postmarked
prior to or within forty-five calendar days after the
end of the week
with respect to which a claim for benefits is
filed by the claimant. An
employer who timely files a valid
eligibility notice shall be an
interested party to the claim for
benefits which is the subject of
the notice. The director shall consider the information contained in the
eligibility notice, together with other available information.
After
giving the claimant notice and an opportunity to respond,
the
director shall make a determination and inform the notifying
employer, the claimant, and other interested parties of the
determination.
(G) CORRECTED DETERMINATION If the director finds within the fifty-two calendar weeks beginning with the Sunday of the week during which an application for benefit rights was filed or within the benefit year that a
determination
made by the director was erroneous due to an error
in an employer's
report or any typographical or clerical error in
the director's
determination, or as shown by correct remuneration
information received by the director, the director shall issue a
corrected
determination
to all interested parties. The corrected
determination shall take
precedence over and void the prior
determination of the director. The director shall not issue a
corrected determination when the commission or a court has
jurisdiction with
respect to that determination.
(H) EFFECT OF COMMISSION DECISIONS In making determinations, the director shall follow decisions
of
the unemployment compensation review commission which have
become final
with respect to claimants similarly situated.
If benefits are allowed by the director, a hearing officer,
the
commission, or a court, the director shall pay benefits
promptly,
notwithstanding any further appeal, provided that if
benefits are
denied on appeal, of which the parties have notice
and an
opportunity to be heard, the director shall withhold
payment of benefits
pending a decision on any further appeal. APPEAL TO COURT
(A) THIRTY-DAY DEADLINE FOR APPEAL Any interested party, within thirty days after written notice
of the final
decision of the unemployment compensation review
commission was sent to all interested parties, may appeal the
decision of the
commission to the court of common pleas.
(B) WHERE TO FILE THE APPEAL An appellant shall file the appeal with the court of common
pleas
of the county where the appellant, if an employee, is a
resident or
was last employed or, if an employer, is a resident or
has a
principal place of business in this state. If an appellant is not a resident of or last employed in a county in this state or does not have a principal place of business in this state, then an appellant shall file the appeal with the court of common pleas of Franklin county.
(C) PERFECTING THE APPEAL The timely filing of the notice of appeal shall be the only
act
required to perfect the appeal and vest jurisdiction in the
court. The
notice of appeal shall identify the decision appealed
from.
The commission shall provide on its final decision the names
and addresses of all interested parties. The appellant shall name
all interested parties as appellees in the notice of appeal. The
director of job
and family
services is always an interested party
and shall be
named as an appellee
in the notice of appeal.
(E) SERVICE OF THE NOTICE OF APPEAL Upon filing the notice of appeal with the clerk of the court,
the
clerk shall serve a copy of the notice of appeal upon all
appellees,
including the director.
(F) DUTIES OF THE COMMISSION The (1) Except as specified in division (F)(2) of this section, the commission, within forty-five days after a notice of
appeal is filed or within an extended period ordered by the court, shall
file with the clerk a certified transcript
of
the record of
the proceedings at issue before the commission.
The commission also shall provide
a copy of
the transcript to the
appellant's attorney or to the
appellant, if
the appellant is not
represented by counsel, and to any appellee who requests a copy.
(2) If the commission cannot file the certified transcript of the record of proceedings within forty-five days after a notice of appeal is filed, or within an extended period ordered by the court, then the court shall remand the matter to the commission for additional proceedings in order to complete the record on appeal. The additional proceedings may include a new hearing before the commission or a designated hearing officer. (G) COURT BRIEFING SCHEDULES The court shall provide for the filing of briefs by the
parties,
whether by local rule, scheduling order, or otherwise.
(H) REVIEW BY THE COURT OF COMMON PLEAS The court shall hear the appeal upon receipt of on the certified
record
provided by
the commission. If the court finds that the
decision of the commission
was unlawful, unreasonable, or against
the manifest weight of the
evidence, it shall reverse, vacate, or
modify the decision, or
remand the matter to the commission.
Otherwise, the
court shall affirm the decision of the
commission.
(I) FAILURE TO FILE APPEAL WITHIN THIRTY DAYS If an appeal is filed after the thirty-day appeal period, the
court of common pleas shall conduct a hearing to determine whether
the
appeal was timely filed under division (D)(9) of section
4141.281 of
the Revised Code. At
the hearing, additional evidence
may be
introduced
and oral
arguments may be presented regarding
the
timeliness of
the filing
of the appeal. If the court of common pleas determines that the appeal was
filed
within the time allowed, the court shall after that make its
decision on the merits of the appeal. The determination on
timeliness by the court of common pleas may be appealed to the
court of appeals as in civil cases, and such appeal shall be
consolidated with any appeal from the decision by the court of
common pleas on the merits of the appeal.
Sec. 4141.283. (A) Whenever the director of
job
and family
services has reason to believe that
the unemployment of
twenty-five or more individuals relates to a
labor dispute, the
director, within five calendar days
after their claims are filed,
shall schedule a hearing concerning the
reason for unemployment.
Notice of the hearing shall be sent to
all interested parties,
including the duly authorized
representative of the parties. The
hearing date shall
be scheduled so as to
provide at
least ten
days' prior notice of the time and date of
the hearing.
A similar
hearing, in such cases, may be scheduled
when there is a
dispute
as to the duration or ending date of the
labor dispute. (B) The director shall appoint a hearing officer to
conduct
the hearing of the case under division (A) of this
section. The
hearing officer is not bound by common law or
statutory rules of
evidence or by technical or formal rules of
procedure, but shall
take any steps that are reasonable and
necessary to obtain the
facts and determine whether the claimants
are entitled to benefits
under the law. The failure of any
interested party to appear at
the hearing shall not preclude a
decision based upon all the facts
available to the hearing
officer. The proceeding at the hearing
shall be recorded by
mechanical means or by other means prescribed
by the
director. The record need not be transcribed unless an
application for appeal is filed on the decision and the
chairperson of the unemployment compensation
review commission
requests a transcript of the hearing
within fourteen days after
the application for appeal is received by the
commission. The
director shall prescribe rules
concerning
the conduct of the
hearings and all related matters and appoint
an attorney to direct
the operation of this function. (C) The director shall issue the hearing officer's
decisions
and reasons therefor on the case within ten calendar
days after
the hearing. The hearing officer's decision issued by
the
director is final unless an application for appeal is
filed with
the
commission within twenty-one days
after the
decision
was
mailed to all interested parties. The director,
within the
twenty-one-day appeal period, may remove and
vacate
the decision
and issue a revised determination and appeal date. (D) Upon receipt of the application for appeal, the full
commission shall review the director's
decision, and
then
schedule
a further hearing on the case, disallow the
application
without
further hearing, or modify or reverse the director's
decision.
The
commission shall review the
director's
decision within
fourteen days after receipt of
the decision or the
receipt of a
transcript requested under
division (B) of this
section, whichever
is later. (1) When a further hearing is granted, the commission
shall
make the director's decision and record of the case, as
certified
by the director, a part of the record and shall
consider the
director's decision and record in arriving at a
decision on the
case. The commission's decision
affirming, modifying,
or
reversing the director's decision, following the further
appeal,
shall be mailed to all interested parties within fourteen
days
after the hearing. (2) A decision to disallow a further appeal
or to modify or
reverse the director's decision
shall be mailed to all interested
parties within fourteen days
after the commission makes the
decision. A
disallowance
is deemed an affirmation of the
director's decision. (3) The time limits specified in
this section may be
extended by agreement of
all interested parties or for cause
beyond the control of the
director or the commission. (E) An Except as otherwise specified in this division, an appeal of the commission's decision issued under
division (D) of this section may be taken to the court of
common
pleas as provided in
section
4141.282 of
the
Revised Code. Notwithstanding division (B) of section 4141.282 of the Revised Code: (1) If the operations of an employer involved in a labor dispute under this section are located in only one county, then appeal of the commission's decision under division (D) of this section shall be taken to the court of common pleas of the county where the employer's operations are located.
(2) If the operations of an employer involved in a labor dispute under this section are located in more than one county, then appeal of the commission's decision under division (D) of this section shall be taken to the court of common pleas of the county where the largest number of the claimants worked for the employer. (F) A labor dispute decision involving fewer than
twenty-five individuals shall be determined under
section 4141.28
of the Revised Code, and the
commission
shall
determine any
appeal from the decision pursuant to
section
4141.281
of the
Revised Code and within the
time limits provided in division
(D)
of this
section.
Sec. 4141.29. Each eligible individual shall receive
benefits as compensation for loss of remuneration due to
involuntary total or partial unemployment in the amounts and
subject to the conditions stipulated in this chapter. (A) No individual is entitled to a waiting period or
benefits for any week unless the individual: (1) Has filed a valid application for determination of
benefit rights in accordance with section 4141.28 of the Revised
Code; (2) Has made a claim for benefits in accordance with
section 4141.28 of the Revised Code; (3) Has registered at an employment office or other
registration place maintained or designated by the
director of job and family
services. Registration shall be made
in accordance with the time limits,
frequency, and manner prescribed by the director. (4)(a)(i) Is able to work and available for suitable work and, except as provided in division (A)(4)(a)(ii) of this section, is actively seeking suitable work either in a locality in which
the individual has earned wages subject to this chapter
during the individual's base
period, or if the individual leaves that
locality, then in a locality where
suitable work normally is performed. (ii) The director may waive the requirement that a
claimant
be actively seeking work when the director finds
that
either of the following is true:
(I) The individual's unemployment is directly attributable to a major disaster declared by the president of the United States pursuant to the "Disaster Relief Act of 1974," 88 Stat. 143, 42 U.S.C. 5121, and the employer whose operation was adversely affected by the disaster, requests a waiver from the director for the individual to be exempt from the requirement to actively seek suitable work;
(II) The individual has
been laid off and the employer who laid the individual off
has notified the
director within ten days after the layoff, that
work is
expected to be available for the individual within a specified
number of days not to exceed forty-five calendar days following
the last day the individual worked. In the event the individual
is not recalled within the specified period, this waiver
shall
cease to be operative with respect to that layoff.
(b) The individual shall be instructed as to the efforts
that the individual must make in the search
for suitable work, except where
the active search for work requirement has been waived under
division (A)(4)(a) of this section, and shall keep a record of
where and when the individual has sought work in complying
with those
instructions and, upon request, shall produce
that record for
examination by the director. (c) An individual who is attending a training course
approved by the director meets the requirement of
this
division, if attendance was recommended by the
director
and the individual is regularly attending the course and is
making satisfactory progress. An individual also meets the
requirements of this division if the individual is
participating and
advancing in a training program, as defined in division (P) of
section 5709.61 of the Revised Code, and if an enterprise,
defined in division (B) of section 5709.61 of the Revised Code,
is paying all or part of the cost of the individual's
participation in the training program with the intention of
hiring the individual for employment as a new employee, as
defined in division (L) of section 5709.61 of the Revised Code,
for at least ninety days after the individual's completion of the
training program. (d) An individual who becomes unemployed while attending a
regularly established school and whose base period qualifying
weeks were earned in whole or in part while attending that
school, meets the availability and active search for work
requirements of division (A)(4)(a) of this section if the
individual regularly attends the school during weeks with respect to which the
individual claims unemployment benefits and makes
self available on any shift of hours for suitable
employment
with the individual's most recent employer or any other
employer in the individual's base
period, or for any other suitable employment to which the
individual is
directed, under this chapter. (e) The director shall adopt any rules
that the director deems
necessary for the administration of division (A)(4) of this
section. (f) Notwithstanding any other provisions of this section,
no otherwise eligible individual shall be denied benefits for any
week because the individual is in training approved
under section
236(a)(1) of the "Trade Act of 1974," 88 Stat. 1978, 19 U.S.C.A.
2296, nor shall that individual be denied benefits by
reason of
leaving work to enter such training, provided the work left is
not suitable employment, or because of the application to any
week in training of provisions in this chapter, or any applicable
federal unemployment compensation law, relating to availability
for work, active search for work, or refusal to accept work. For the purposes of division (A)(4)(f) of this section,
"suitable employment" means with respect to an individual, work
of a substantially equal or higher skill level than the
individual's past adversely affected employment, as defined for
the purposes of the "Trade Act of 1974," 88 Stat. 1978, 19
U.S.C.A. 2101, and wages for such work at not less than eighty
per cent of the individual's average weekly wage as determined
for the purposes of that federal act. (5) Is unable to obtain suitable work.
An individual who is provided temporary work assignments by the
individual's
employer under agreed terms and conditions of employment, and who is
required pursuant to those terms and conditions to inquire with the
individual's employer for available work assignments upon the conclusion of
each work assignment, is not considered unable to obtain suitable
employment if suitable work assignments are available with the employer but
the individual fails to contact the employer to inquire about work
assignments. (6) Participates in reemployment services, such as job
search assistance services, if the individual has been determined
to be likely to exhaust benefits under this chapter, including
compensation payable pursuant to 5 U.S.C.A. Chapter 85, other
than extended compensation, and needs reemployment services
pursuant to the profiling system established by the
director
under division (K) of this section, unless the
director
determines that: (a) The individual has completed such services; or (b) There is justifiable cause for the claimant's failure
to participate in such services. (B) An individual suffering total or partial unemployment
is eligible for benefits for unemployment occurring subsequent to
a waiting period of one week and no benefits shall be payable
during this required waiting period, except when the unemployment during this waiting period is directly attributable to a major disaster declared by the president of the United States pursuant to the "Disaster Relief Act of 1974," 88 Stat. 143, 42 U.S.C. 5121. Not more than one week of
waiting period shall be required of any individual in any
benefit year in order to establish the individual's
eligibility for total or
partial unemployment benefits. (C) The waiting period for total or partial unemployment
shall commence on the first day of the first week with respect to
which the individual first files a claim for benefits at an
employment office or other place of registration maintained or
designated by the director or on the first day of
the first
week with respect to which the individual has otherwise filed
a claim for
benefits in accordance with the rules of the department
of job and family services, provided
such claim is allowed by the director. (D) Notwithstanding division (A) of this section, no
individual may serve a waiting period or be paid benefits under
the following conditions: (1) For any week with respect to which the
director
finds that: (a) The individual's unemployment was due to a labor
dispute other than
a lockout at any factory, establishment, or other premises
located in this or any other state and owned or operated by the
employer by which the individual is or was last employed; and
for so long as
the individual's unemployment is due to such labor dispute.
No individual
shall be disqualified under this provision if either of the following
applies: (i) The individual's employment was with such employer at
any factory,
establishment, or premises located in this state, owned or
operated by such employer, other than the factory, establishment,
or premises at which the labor dispute exists, if it is shown
that the individual is not financing, participating in, or
directly
interested in such labor dispute; (ii) The individual's employment was with an employer not
involved in
the labor dispute but whose place of business was located within
the same premises as the employer engaged in the dispute, unless
the individual's employer is a wholly owned subsidiary of
the employer engaged
in the dispute, or unless the individual actively
participates in or
voluntarily stops work because of such dispute. If it is
established that the claimant was laid off for an indefinite
period and not recalled to work prior to the dispute, or was
separated by the employer prior to the dispute for reasons other
than the labor dispute, or that the individual obtained a
bona fide job with
another employer while the dispute was still in progress, such
labor dispute shall not render the employee ineligible for
benefits. (b) The individual has been given a disciplinary layoff for
misconduct
in connection with the individual's work. (2) For the duration of the individual's unemployment if
the
director finds that: (a) The individual quit work without just cause
or has been
discharged for just cause in connection with the
individual's work, provided
division (D)(2) of this section does not apply to the separation
of a person under any of the following circumstances: (i) Separation from employment for the purpose of entering
the armed forces of the United States if the individual makes
application to
enter, or is inducted into the armed forces within thirty one of the following periods: (I) Thirty
days
after such separation;
(II) One hundred eighty days after separation if the individual's date of induction is delayed solely at the discretion of the armed forces. (ii) Separation from employment pursuant to a
labor-management contract or agreement, or pursuant to an
established employer plan, program, or policy, which permits the
employee, because of lack of work, to accept a separation from employment; (iii) The individual has left employment to
accept a recall from a
prior employer or, except as provided in division
(D)(2)(a)(iv) of this section, to accept other employment
as provided under
section 4141.291 of the Revised Code, or left or was separated
from employment that was concurrent employment at the time
of the most recent separation or within six weeks prior to the most
recent separation where the remuneration, hours, or other
conditions of such concurrent employment were substantially less
favorable than the individual's most recent employment and
where such employment, if offered as new work, would be considered not
suitable under the provisions of divisions (E) and (F) of this
section. Any benefits that would otherwise be chargeable
to the account of the employer from whom an individual has left
employment or was separated from employment that was concurrent
employment under conditions described in division
(D)(2)(a)(iii) of this section, shall instead be charged
to the mutualized
account created by division (B) of section 4141.25 of the
Revised Code, except that any benefits chargeable to the account of a
reimbursing employer under division (D)(2)(a)(iii) of this
section shall be charged to the account of the reimbursing
employer and not to the mutualized account, except as
provided in division (D)(2) of section 4141.24 of the Revised Code. (iv) When an individual has been issued a definite
layoff
date by the individual's employer and before the layoff
date, the individual quits to accept other employment, the provisions of
division
(D)(2)(a)(iii) of this section apply and no
disqualification
shall be imposed under division (D) of this section. However, if
the individual fails to meet the employment and earnings
requirements of division (A)(2) of section 4141.291 of the
Revised Code, then the individual, pursuant to division
(A)(5) of this section, shall be ineligible for benefits for any week
of unemployment that occurs prior to the layoff date. (b) The individual has refused without good cause to accept
an offer
of suitable work when made by an employer either in person or to
the individual's last known address, or has refused or
failed to investigate a
referral to suitable work when directed to do so by a local
employment office of this state or another state, provided that
this division shall not cause a disqualification for a waiting
week or benefits under the following circumstances: (i) When work is offered by the individual's employer and
the individual is not
required to accept the offer pursuant to the terms of the
labor-management contract or agreement; or (ii) When the individual is attending a vocational
training course pursuant to division (A)(4) of this section
except, in the event of a refusal to accept an offer of suitable
work or a refusal or failure to investigate a referral, benefits
thereafter paid to such individual shall not be charged to the
account of any employer and, except as provided in division
(B)(1)(b) of section 4141.241 of the Revised Code, shall be
charged to the mutualized account as provided in division
(B) of
section 4141.25 of the Revised Code. (c) Such individual quit work to marry or because of
marital, parental, filial, or other domestic obligations. (d) The individual has knowingly made a false statement or
representation or knowingly failed to report any material fact
with the object of obtaining benefits to which the individual
is not
entitled. (e) The individual became unemployed by reason of commitment
to any
correctional institution.
(f)(e) The individual became unemployed because of dishonesty
in
connection with the individual's most recent or any base
period work. Remuneration earned in such work shall be excluded from
the
individual's total base period remuneration and qualifying weeks
that otherwise would be credited to
the individual for such
work in the individual's base period shall not be credited for
the purpose of determining the total benefits to which the
individual is eligible and the weekly benefit amount to be paid
under section 4141.30 of the Revised Code. Such excluded
remuneration and noncredited qualifying weeks shall be excluded
from the calculation of the maximum amount to be charged, under
division (D) of section 4141.24 and section 4141.33 of the
Revised Code, against the accounts of the individual's base
period employers. In addition, no benefits shall thereafter be
paid to the individual based upon such excluded
remuneration or
noncredited qualifying weeks.
For purposes of division (D)(2)(f)(e) of this section,
"dishonesty" means the commission of substantive theft, fraud, or
deceitful acts. (E) No individual otherwise qualified to receive benefits
shall lose the right to benefits by reason of a refusal to accept
new work if: (1) As a condition of being so employed the individual would
be
required to join a company union, or to resign from or refrain
from joining any bona fide labor organization, or would be denied
the right to retain membership in and observe the lawful rules of
any such organization. (2) The position offered is vacant due directly to a
strike, lockout, or other labor dispute. (3) The work is at an unreasonable distance from the
individual's
residence, having regard to the character of the work the
individual has been
accustomed to do, and travel to the place of work involves
expenses substantially greater than that required for the
individual's former
work, unless the expense is provided for. (4) The remuneration, hours, or other conditions of the
work offered are substantially less favorable to the individual
than those prevailing for similar work in the locality. (F) Subject to the special exceptions contained in
division (A)(4)(f) of this section and section 4141.301 of the
Revised Code, in determining whether any work is suitable for a
claimant in the administration of this chapter, the
director, in addition to the determination required under division
(E) of this section, shall consider the degree of risk to the
claimant's health, safety, and morals, the individual's
physical fitness for
the work, the individual's prior training and experience,
the length of the individual's
unemployment, the distance of the available work from the
individual's
residence, and the individual's prospects for obtaining
local work. (G) The "duration of unemployment" as used in this
section means the full period of unemployment next ensuing after
a separation from any base period or subsequent work and until an
individual has become reemployed in employment subject to this
chapter, or the unemployment compensation act of another state,
or of the United States, and until such individual has worked six
weeks and for those weeks has earned or been paid
remuneration
equal to six times an average weekly wage of not less than:
eighty-five dollars and ten cents per week beginning on June 26,
1990; and beginning on and after January 1, 1992, twenty-seven
and one-half per cent of the statewide average weekly wage as
computed each first day of January under division (B)(3) of
section 4141.30 of the Revised Code, rounded down to the nearest
dollar, except for purposes of division (D)(2)(c) of this
section, such term means the full period of unemployment next
ensuing after a separation from such work and until such
individual has become reemployed subject to the terms set forth
above, and has earned wages equal to one-half of the
individual's average
weekly wage or sixty dollars, whichever is less. (H) If a claimant is disqualified under division
(D)(2)(a), (c), or (e)(d) of this section or found to be qualified
under the exceptions provided in division (D)(2)(a)(i),
(iii), or (iv) of this section or division (A)(2) of section
4141.291 of the Revised Code, then benefits that may
become
payable to such claimant, which are chargeable to the account of
the employer from whom the individual was separated under
such conditions,
shall be charged to the mutualized account provided in section
4141.25 of the Revised Code, provided that no charge shall be
made to the mutualized account for benefits chargeable to a
reimbursing employer, except as provided in division (D)(2)
of
section 4141.24 of the Revised Code. In the case of a
reimbursing employer, the director shall refund or
credit to
the account of the reimbursing employer any over-paid benefits
that are recovered under division (B) of section 4141.35 of the
Revised Code. Amounts chargeable to other states, the United States, or Canada that are subject to agreements and arrangements that are established pursuant to section 4141.43 of the Revised Code shall be credited or reimbursed according to the agreements and arrangements to which the chargeable amounts are subject. (I)(1) Benefits based on service in employment as provided
in divisions (B)(2)(a) and (b) of section 4141.01 of the Revised
Code shall be payable in the same amount, on the same terms, and
subject to the same conditions as benefits payable on the basis
of other service subject to this chapter; except that after
December 31, 1977: (a) Benefits based on service in an instructional,
research, or principal administrative capacity in an institution
of higher education, as defined in division (Y) of section
4141.01 of the Revised Code; or for an educational institution as
defined in division (CC) of section 4141.01 of the Revised Code,
shall not be paid to any individual for any week of unemployment
that begins during the period between two successive
academic
years or terms, or during a similar period between two regular
but not successive terms or during a period of paid sabbatical
leave provided for in the individual's contract, if the
individual performs such services in the first of those
academic
years or terms and has a contract or a reasonable assurance that
the individual will perform services in any such capacity for any
such institution in the second of those academic years or
terms. (b) Benefits based on service for an educational
institution or an institution of higher education in other than
an instructional, research, or principal administrative capacity,
shall not be paid to any individual for any week of unemployment
which begins during the period between two successive academic
years or terms of the employing educational institution or
institution of higher education, provided the individual
performed those services for the educational institution or
institution of higher education during the first such academic
year or term and, there is a reasonable assurance that such
individual will perform those services for any educational
institution or institution of higher education in the second of
such academic years or terms. If compensation is denied to any individual for any week
under division (I)(1)(b) of this section and the individual was
not offered an opportunity to perform those services for an
institution of higher education or for an educational institution
for the second of such academic years or terms, the individual is
entitled to a retroactive payment of compensation for each week
for which the individual timely filed a claim for compensation
and for which compensation was denied solely by reason of
division (I)(1)(b) of this section. An application for
retroactive benefits shall be timely filed if received by the
director or the
director's deputy within or prior
to the end of the
fourth full calendar week after the end of the period for which
benefits were denied because of reasonable assurance of
employment. The provision for the payment of retroactive
benefits under division (I)(1)(b) of this section is applicable
to weeks of unemployment beginning on and after November 18,
1983. The provisions under division (I)(1)(b) of this section
shall be retroactive to September 5, 1982, only if, as a
condition for full tax credit against the tax imposed by the
"Federal Unemployment Tax Act," 53 Stat. 183 (1939), 26 U.S.C.A.
3301 to 3311, the United States secretary of labor determines
that
retroactivity is required by federal law. (c) With respect to weeks of unemployment beginning after
December 31, 1977, benefits shall be denied to any individual for
any week which commences during an established and customary
vacation period or holiday recess, if the individual performs any
services described in divisions (I)(1)(a) and (b) of this section
in the period immediately before the vacation period or holiday
recess, and there is a reasonable assurance that the individual
will perform any such services in the period immediately
following the vacation period or holiday recess. (d) With respect to any services described in division
(I)(1)(a), (b), or (c) of this section, benefits payable on the
basis of services in any such capacity shall be denied as
specified in division (I)(1)(a), (b), or (c) of this section to
any individual who performs such services in an educational
institution or institution of higher education while in the
employ of an educational service agency. For this purpose, the
term "educational service agency" means a governmental agency or
governmental entity that is established and operated
exclusively
for the purpose of providing services to one or more educational
institutions or one or more institutions of higher education. (e) Any individual employed by a public school district or
a county board of mental retardation shall be notified by the
thirtieth day of April each year if the individual is not to
be reemployed
the following academic year. (2) No disqualification will be imposed, between academic
years or terms or during a vacation period or holiday recess
under this division, unless the director or the
director's deputy has
received a statement in writing from the educational institution
or institution of higher education that the claimant has a
contract for, or a reasonable assurance of, reemployment for the
ensuing academic year or term. (3) If an individual has employment with an educational
institution or an institution of higher education and employment
with a noneducational employer, during the base period of the
individual's benefit year, then the individual may become
eligible for benefits during the between-term, or vacation or
holiday recess, disqualification period, based on employment
performed for the noneducational employer, provided that the
employment is sufficient to qualify the individual for benefit
rights separately from the benefit rights based on school
employment. The weekly benefit amount and maximum benefits
payable during a disqualification period shall be computed based
solely on the nonschool employment. (J) Benefits shall not be paid on the basis of employment
performed by an alien, unless the alien had been lawfully
admitted to the United States for permanent residence at the time
the services were performed, was lawfully present for purposes of
performing the services, or was otherwise permanently residing in
the United States under color of law at the time the services
were performed, under section 212(d)(5) of the "Immigration and
Nationality Act," 66 Stat. 163, 8 U.S.C.A. 1101: (1) Any data or information required of individuals
applying for benefits to determine whether benefits are not
payable to them because of their alien status shall be uniformly
required from all applicants for benefits. (2) In the case of an individual whose application for
benefits would otherwise be approved, no determination that
benefits to the individual are not payable because of the
individual's alien
status shall be made except upon a preponderance of the evidence
that the individual had not, in fact, been lawfully admitted to
the United States. (K) The director shall establish and utilize a
system
of profiling all new claimants under this chapter that: (1) Identifies which claimants will be likely to exhaust
regular compensation and will need job search assistance services
to make a successful transition to new employment; (2) Refers claimants identified pursuant to division
(K)(1) of this section to reemployment services, such as job
search assistance services, available under any state or federal
law; (3) Collects follow-up information relating to the
services received by such claimants and the employment outcomes
for such claimant's subsequent to receiving such services and
utilizes such information in making identifications pursuant to
division (K)(1) of this section; and (4) Meets such other requirements as the United States
secretary of labor determines are appropriate.
Sec. 4141.292. An individual suffering total or partial unemployment directly attributable to a major disaster declared by the president of the United States pursuant to the "Disaster Relief Act of 1974," 88 Stat. 143, 42 U.S.C. 5121, who is not eligible to be paid unemployment compensation benefits under this chapter or any other state or federal unemployment compensation law for the first week of the individual's unemployment caused by the disaster is eligible to be paid a state disaster unemployment benefit payment for that week.
The director shall compute the state disaster unemployment benefit payment as if the individual was otherwise qualified and claiming weekly unemployment compensation benefits under this chapter. The director shall pay the state disaster unemployment benefit payment from the unemployment compensation special administrative fund created in section 4141.11 of the Revised Code. The director shall maintain appropriate records of payments made under this section and shall submit those records at least annually to the unemployment compensation advisory council as prescribed by the council. Sec. 4141.301. (A) As used in this section, unless the
context clearly requires otherwise: (1) "Extended benefit period" means a period which: (a) Begins with the third week after a week for which
there
is a state "on" indicator; and (b) Ends with either of the following weeks, whichever
occurs later: (i) The third week after the first week for which there is
a
state "off" indicator; or (ii) The thirteenth consecutive week of such period. Except, that no extended benefit period may begin by reason
of a state "on" indicator before the fourteenth week following
the
end of a prior extended benefit period which was in effect
with
respect to this state. (2) There is a "state 'on' indicator" for
this
state for a
week if the director of job and family services
determines, in
accordance with the
regulations of the United
States secretary of
labor, that for the
period consisting of such
week and the
immediately preceding
twelve weeks, the rate of
insured
unemployment, not seasonally
adjusted, under Chapter 4141.
of the
Revised Code: (a) Equaled or exceeded one hundred twenty per cent of
the
average of such rates for the corresponding thirteen-week
period
ending in each of the preceding two calendar years, and
for weeks
beginning before September 25, 1982, equaled or
exceeded four per
cent and for weeks beginning after September
25, 1982, equaled or
exceeded five per cent; (b) For weeks of unemployment beginning after December 31,
1977, and before September 25, 1982, such rate of insured
unemployment: (i) Met the criteria set forth in division (A)(2)(a) of
this
section; or (ii) Equaled or exceeded five per cent. (c) For weeks of unemployment beginning after September
25,
1982, such rate of insured unemployment: (i) Met the criteria set forth in division (A)(2)(a) of
this
section; or (ii) Equaled or exceeded six per cent. (3) A "state 'off' indicator" exists for the state for
a
week if the director determines, in accordance
with the
regulations of the United States secretary of labor, that for the
period consisting of such week and the immediately preceding
twelve weeks, the rate of insured unemployment, not seasonally
adjusted, under Chapter 4141. of the Revised Code: (a) Was less than one hundred twenty per cent of the
average
of such rates for the corresponding thirteen-week period
ending in
each of the preceding two calendar years, or for weeks
beginning
before September 25, 1982, was less than four per cent
and for
weeks beginning after September 25, 1982, was less than
five per
cent; (b) For weeks of unemployment beginning after December 31,
1977 and before September 25, 1982, such rate of insured
unemployment: (i) Was less than five per cent; and (ii) Met the criteria set forth in division (A)(3)(a) of
this section. (c) For weeks of unemployment beginning after September
25,
1982, such rate of insured unemployment: (i) Was less than six per cent; and (ii) Met the criteria set forth in division (A)(3)(a) of
this section. (4) "Rate of insured unemployment," for purposes of
divisions (A)(2) and (3) of this section, means the percentage
derived by dividing: (a) The average weekly number of individuals filing claims
for regular compensation in this state for weeks of unemployment
with respect to the most recent thirteen-consecutive-week period,
as determined by the director on the basis of the
director's
reports to
the United States secretary of labor, by (b) The average monthly employment covered under Chapter
4141. of the Revised Code, for the first four of the most recent
six completed calendar quarters ending before the end of such
thirteen-week period. (5) "Regular benefits" means benefits payable to an
individual, as defined in division (C) of section 4141.01 of the
Revised Code, or under any other state law, including dependents'
allowance and benefits payable to federal civilian employees and
to ex-servicepersons pursuant to the "Act of
September 6, 1966,"
80
Stat. 585, 5 U.S.C.A. 8501, other than extended benefits, and
additional benefits as defined in division (A)(10) of this
section. (6) "Extended benefits" means benefits, including benefits
payable to federal civilian employees and to
ex-servicepersons
pursuant to the "Act of September 6, 1966," 80 Stat. 585, 5
U.S.C.A. 8501, and additional benefits, payable to an individual
under the provisions of this section for weeks of unemployment in
the individual's eligibility period. (7) "Eligibility period" of an individual means the period
consisting of the weeks in the individual's benefit year
which
begin in an
extended benefit period and, if the individual's
benefit
year ends within the
extended benefit period, any weeks
thereafter which begin in the
period. (8) "Exhaustee" means an individual who, with respect to
any
week of unemployment in the individual's eligibility
period: (a) Has received prior to the week, all of the regular
benefits that were available to the individual under Chapter
4141.
of the
Revised Code, or any other state law, including dependents'
allowance and benefits payable to federal civilian employees and
ex-servicepersons under the "Act of September 6,
1966," 80 Stat.
585, 5 U.S.C.A. 8501, in the individual's current benefit
year
that includes
the week; (b) Has received, prior to the week, all of the regular
benefits that were available to the individual under this
chapter
or any
other state law, including dependents' allowances and
regular
benefits available to federal civilian employees and
ex-servicepersons under the "Act of September 6,
1966," 80 Stat.
585,
5 U.S.C.A. 8501, in the individual's current benefit year
that includes the
week, after the cancellation of some or all of
the
individual's wage credits
or the total or partial reduction of
the individual's right
to regular
benefits, provided that, for the
purposes of divisions (A)(8)(a)
and (8)(b) of this section, an
individual shall be deemed to have
received in the individual's
current benefit year all of the
regular benefits
that were either
payable or available to the individual even
though: (i) As a result of a pending appeal with respect to wages
or
employment, or both, that were not included in the original
monetary determination with respect to the individual's
current
benefit year,
the individual may subsequently be determined to be
entitled
to more regular
benefits, or (ii) By reason of section 4141.33 of the Revised Code, or
the seasonal employment provisions of another state law, the
individual is
not entitled to regular benefits with respect to the
week of
unemployment, although the individual may be entitled to
regular benefits
with respect to future weeks of unemployment in
either the next
season or off season in the individual's current
benefit
year, and the individual is
otherwise an "exhaustee"
within the meaning of this section with
respect to the right to
regular benefits under state law
seasonal
employment provisions
during either the season or off season in
which that week of
unemployment occurs, or (iii) Having established a benefit year, no regular
benefits
are payable to the individual during the year
because the
individual's wage
credits were cancelled or the individual's right
to regular
benefits was
totally reduced as the result of the
application of a
disqualification; or (c) The individual's benefit year having expired prior to
the week, has
no, or insufficient, wages or weeks of employment on
the basis of
which the individual could establish in any state a
new
benefit year that
would include the week, or having
established a new benefit year
that includes the week, the
individual is precluded from
receiving regular
benefits by reason
of a state law which meets the requirements of
section 3304 (a)(7)
of the "Federal Unemployment Tax Act," 53
Stat. 183, 26 U.S.C.A.
3301 to 3311; and (i) Has no right for the week to unemployment benefits or
allowances, as the case may be, under the Railroad Unemployment
Insurance Act, the Trade Act of 1974, and other federal laws as
are specified in regulations issued by the United States
secretary
of labor; and (ii) Has not received and is not seeking for the week
unemployment benefits under the unemployment compensation law of
the Virgin Islands, prior to the day after that on which the
secretary of labor approves the unemployment compensation law of
the Virgin Islands, or of Canada; or if the individual is
seeking
benefits
and the appropriate agency finally determines that the
individual is not
entitled to benefits under the law for the week. (9) "State law" means the unemployment insurance law of
any
state, approved by the United States secretary of labor under
section 3304 of the Internal Revenue Code of 1954. (10) "Additional benefits" means benefits totally financed
by a state and payable to exhaustees by reason of high
unemployment or by reason of other special factors under the
provisions of any state law. (B) Except when the result would be inconsistent with the
other provisions of this section, as provided in the regulations
of the director, the provisions of Chapter 4141.
of the
Revised
Code, which apply to claims for, or the payment of,
regular
benefits, shall apply to claims for, and the payment of,
extended
benefits. (C) Any individual shall be eligible to receive extended
benefits with respect to any week of unemployment in the
individual's
eligibility period only if the director finds
that,
with
respect to such week: (1) The individual is an "exhaustee" as defined in
division
(A)(8) of this section; and (2) The individual has satisfied the requirements of
Chapter
4141. of the Revised Code, for the receipt of regular
benefits
that are applicable to individuals claiming extended
benefits,
including not being subject to a disqualification for
the receipt
of benefits. (D) The weekly extended benefit amount payable to an
individual for a week of total unemployment in the
individual's
eligibility
period shall be the same as the weekly benefit amount
payable to
the individual during the individual's
applicable
benefit year. (E) The total extended benefit amount payable to any
eligible individual with respect to the individual's
applicable
benefit year
shall be the lesser of the following amounts: (1) Fifty per cent of the total amount of regular
benefits,
including dependents' allowances which were payable to
the
individual under Chapter 4141. of the Revised Code, in
the
individual's applicable
benefit year; (2) Thirteen times the individual's weekly benefit amount,
including
dependents' allowances, which was payable to the
individual
under Chapter
4141. of the Revised Code, for a week of
total unemployment in
the applicable benefit year; provided, that
in making the
computation under divisions (E)(1) and (2) of this
section, any
amount which is not a multiple of one dollar shall be
rounded to
the next lower multiple of one dollar. (F)(1) Except as provided in division (F)(2) of this
section, an individual eligible for extended benefits pursuant to
an interstate claim filed in any state under the interstate
benefit payment plan shall not be paid extended benefits for any
week in which an extended benefit period is not in effect in such
state. (2) Division (F)(1) of this section does not apply with
respect to the first two weeks for which extended compensation is
payable to an individual, as determined without regard to this
division, pursuant to an interstate claim filed under the
interstate benefit payment plan from the total extended benefit
amount payable to that individual in the individual's
applicable
benefit year. (3) Notwithstanding any other provisions of this section,
if
the benefit year of any individual ends within an extended
benefit
period, the remaining balance of extended benefits that
the
individual would, but for this section, be entitled to
receive in
that extended benefit period, with respect to weeks of
unemployment beginning after the end of the benefit year, shall
be
reduced, but not below zero, by the product of the number of
weeks
for which the individual received any amounts as trade
readjustment allowances within that benefit year, multiplied by
the individual's weekly benefit amount for extended benefits. (G)(1) Whenever an extended benefit period is to become
effective in this state, as a result of a state "on" indicator,
or
an extended benefit period is to be terminated in this state
as a
result of a state "off" indicator, the
director shall
make an
appropriate public announcement. (2) Computations required by division (A)(4) of this
section
shall be made by the director, in
accordance with
the regulations
prescribed by the United States secretary of
labor. (H)(1)(a) The director shall promptly examine any
application for extended benefits filed and, under this section,
determine whether the application is to be
allowed or
disallowed
and, if allowed, the weekly and total extended
benefits payable
and the effective date of the application. The
claimant, the
claimant's most recent employer, and any other
employer in the
base period of the claim upon which the extended benefits are
based, and who was chargeable for regular benefits based on such
claim, shall be notified of such determination. (b) The determination issued to the most recent or other
base period employer shall include the total amount of extended
benefits that may be charged to the employer's account.
Such
potential
charge amount shall be an amount equal to one-fourth of
the
regular benefits chargeable to the employer's account on the
regular claim
upon which extended benefits are based except that,
effective
January 1, 1979, the potential charge amount to the
state and its
instrumentalities and, its political subdivisions and
their
instrumentalities, and Indian tribes shall be an amount equal to one-half of
the
regular benefits chargeable to their accounts on such claim.
If
regular benefits were chargeable to the mutualized account, in
lieu of an employer's account, then the extended benefits which
are based on such prior mutualized benefits shall also be charged
to the mutualized account. (c) As extended benefits are paid to eligible individuals: (i) One-half of such benefits will be charged to an
extended
benefit account to which reimbursement payments of
one-half of
extended benefits, received from the federal
government as
described in division (J) of this section, will be
credited; and (ii) One-half of the extended benefits shall be charged to
the accounts of base period employers and the mutualized account
in the same proportion as was provided for on the
regular claim;
or (iii) The full amount of extended benefits shall be
charged
to the accounts of the state and its instrumentalities,
and its
political subdivisions and their instrumentalities, and Indian tribes.
Employers
making payments in lieu of contributions shall be
charged in
accordance with division (B)(1) of section 4141.241 of
the Revised
Code. (d) If the application for extended benefits is
disallowed,
a determination shall be issued to the claimant,
which
determination shall set forth the reasons for the
disallowance.
Determinations issued under this division, whether
allowed or
disallowed, shall be subject to reconsideration and
appeal in
accordance with section
4141.281 of the
Revised Code. (2) Any additional or continued claims, as described in
division (F) of section 4141.01 of the Revised Code, filed by an
individual at the beginning of, or during, the individual's
extended benefit
period shall be determined under division
(E)
of
section 4141.28
of the Revised Code, and such
determination
shall
be subject to
reconsideration and appeal in accordance with
section
4141.281 of
the Revised Code. (I) Notwithstanding division (B) of this section, payment
of
extended benefits under this section shall not be made to any
individual for any week of unemployment in the individual's
eligibility period
during which the individual fails to accept any
offer of
suitable work, as
defined in division (I)(2) of this
section, or fails to apply for
any suitable work to which the
individual was referred by the
director,
or fails to actively
engage in seeking work, as prescribed in
division (I)(4) of this
section. (1) If any individual is ineligible for extended benefits
for any week by reason of a failure described in this division,
the individual shall be ineligible to receive extended benefits
beginning with the week in which the failure occurred and
continuing until the individual has been employed during each of
four subsequent weeks and the total remuneration earned by the
individual for this employment is equal to or more than four
times
the individual's weekly extended benefit amount, and has
met all
other eligibility requirements of this section, in order
to
establish entitlement to extended benefits. (2) For purposes of this section, the term "suitable work"
means, with respect to an individual, any work which is within
the
individual's capabilities, provided that with respect to the
position all of the following requirements are met: (a) It offers the individual gross average weekly
remuneration of more than the sum of: (i) The individual's extended weekly benefit amount; and (ii) The amount of supplemental unemployment compensation
benefits, as defined in section 501(c)(17)(D) of the "Internal
Revenue Code of 1954," 80 Stat. 1515, 26 U.S.C.A. 501, payable to
the individual for the week of unemployment. (b) It pays equal to or more than the higher of: (i) The minimum wage provided by section 6(a)(1) of the
"Fair Labor Standards Act of 1938," 91 Stat. 1245, 29 U.S.C.A.
206, without regard to any exemption; or (ii) Any applicable state or local minimum wage. (c) It is offered to the individual in writing or is
listed
with the employment office maintained or designated by the
director. (3) Extended benefits shall not be denied under this
division to any individual for any week by reason of a failure to
accept an offer of, or apply for suitable work if either of the
following conditions apply: (a) The failure would not result in a denial of benefits
to
a regular benefit claimant under section 4141.29 of the
Revised
Code to the extent that section 4141.29 of the Revised
Code is not
inconsistent with division (I)(2) of this section; (b) The individual furnishes evidence satisfactory to the
director that the individual's prospects for
obtaining work
in the
individual's customary occupation within a reasonably
short period
are
good. If the evidence is deemed satisfactory, the
determination
as to whether any work is suitable work with respect
to this
individual and whether the individual is ineligible or
disqualified shall be based upon the meaning of "suitable work"
and other provisions in section 4141.29 of the Revised Code. (4) For purposes of this section, an individual shall be
treated as actively engaged in seeking work during any week if: (a) The individual has engaged in a systematic and
sustained
effort to obtain work during that week; and (b) The individual provides tangible evidence to the
director that the individual has engaged in the
effort
during that
week. (5) The director shall refer applicants for
extended
benefits to job openings that meet the requirements of divisions
(E) and (F) of section 4141.29 of the Revised Code, and in the
case of applicants whose prospects are determined not to be good
under division (I)(3)(b) of this section to any suitable work
which meets the criteria in divisions (I)(2) and (3)(a) of this
section. (6) Individuals denied extended or regular benefits under
division (D)(1)(b) of section 4141.29 of the Revised Code because
of being given a disciplinary layoff for misconduct must, after
the date of disqualification, work the length of time and earn
the
amount of remuneration specified in division (I)(1) of this
section, and meet all other eligibility requirements of this
section, in order to establish entitlement to extended benefits. (J) All payments of extended benefits made pursuant to
this
section shall be paid out of the unemployment compensation
fund,
provided by section 4141.09 of the Revised Code, and all
payments
of the federal share of extended benefits that are
received as
reimbursements under section 204 of the
"Federal-State Extended
Unemployment Compensation Act of 1970,"
84 Stat. 696, 26 U.S.C.A.
3306, shall be deposited in such
unemployment compensation fund
and shall be credited to the
extended benefit account established
by division (G) of this
section. Any refund of extended benefits,
because of prior
overpayment of such benefits, may be made from
the unemployment
compensation fund. (K) In the administration of the provisions of this
section
which are enacted to conform with the requirements of the
"Federal-State Extended Unemployment Compensation Act of 1970,"
84
Stat. 696, 26 U.S.C.A. 3306, the director shall
take such
action
consistent with state law, as may be necessary: (1) To ensure that the provisions are so interpreted and
applied as to meet the requirements of the federal act as
interpreted by the United States department of labor; and (2) To secure to this state the full reimbursement of the
federal share of extended benefits paid under this section that
are reimbursable under the federal act.
Sec. 4141.31. (A) Benefits otherwise payable for any week
shall be reduced by the amount of remuneration or other payments a claimant
receives
with respect to such week as follows: (1) Remuneration in lieu of notice; (2) Compensation for wage loss under division (B) of
section
4123.56 of the Revised Code or temporary partial
disability a similar provision under
the workers' compensation law of any state or
under a similar law
of the United States; (3) Except as provided in section 4141.312 of the Revised
Code, payments Payments in the form of retirement, or pension allowances
under a plan wholly financed by an employer which payments are
paid either directly by the employer, or indirectly through a
trust, annuity, insurance fund, or under an insurance contract
whether payable upon retirement, termination, or separation from
employment, provided that if the claimant has twenty-six weeks or
more of employment with a subsequent employer or employers who
are
not paying the claimant a pension or retirement
allowance, then
such pension or retirement payments shall not reduce the
benefits
payable for the week, and provided further that no benefits shall
thereafter be charged to the account of the employer who is
paying
the pension, but instead such benefits shall be charged to
the
mutualized account except as provided in division (B)(1)(b)
of
section 4141.241 of the Revised Code if the claimant's
separation
from the employer was disqualifying under division
(D)(2)(a) of
section 4141.29 of the Revised Code as provided under section 4141.312 of the Revised Code; (4) Remuneration in the form of separation or termination
pay paid to an employee at the time of the employee's
separation
from employment; (5) Vacation pay or allowance payable under the terms of a
labor-management contract or agreement, or other contract of
hire,
which payments are allocated to designated weeks. If payments under this division are paid with respect to a
month then the amount of remuneration deemed to be received with
respect to any week during such month shall be computed by
multiplying such monthly amount by twelve and dividing the
product
by fifty-two. If there is no designation of the period
with
respect to which payments to an individual are made under
this
section then an amount equal to such individual's normal
weekly
wage shall be attributed to and deemed paid with respect
to the
first and each succeeding week following the
individual's
separation or
termination from the employment of the employer
making the
payment until such amount so paid is exhausted. If benefits for any week, when reduced as provided in this
division, result in an amount not a multiple of one dollar, such
benefits shall be rounded to the next lower multiple of one
dollar. Any payment allocated by the employer or the
director
of job
and family services to weeks
under division
(A)(1), (4), or (5) of
this section shall be deemed to be
remuneration for the purposes
of establishing a qualifying week
and a benefit year under
divisions (O)(1) and (R) of section
4141.01 of the Revised Code. (B) Benefits payable for any week shall not be reduced by
the amount of remuneration a claimant receives with respect to
such week in the form of drill or reserve pay received by a
member
of the Ohio national guard or the armed forces reserve for
attendance at a regularly scheduled drill or meeting. (C) No benefits shall be paid for any week with respect to
which or a part of which an individual has received or is seeking
unemployment benefits under an unemployment compensation law of
any other state or of the United States, provided the
disqualifications shall not apply if the appropriate agency of
such other state or of the United States finally determines that
an individual is not entitled to such unemployment benefits.
A
law of the United States providing any payment of any type and in
any
amounts for periods of unemployment due to lack of work shall
be
considered an unemployment compensation law of the United
States. (D) Notwithstanding any other provision in this chapter,
benefits otherwise payable shall not be reduced by payments that
were made to an individual on or after August 1, 1991, pursuant
to
"The National Defense Authorization Act for Fiscal Years 1992
and
1993," Public Law 102-190, 105 Stat. 1394, 1396, 10 U.S.C.A.
1174a, 1175, in the form of voluntary separation incentive
payments and special separation pay.
Sec. 4141.312. Notwithstanding sections 4141.31 and
4141.311 of the Revised Code, and to the extent that the
following provisions are required as a condition for full tax
credit against the tax imposed by the "Federal Unemployment Tax
Act of 1976," 84 Stat. 713, 26 U.S.C.A. 3301 to 3311, then
the following
conditions shall apply: (A) The amount of benefits payable to a claimant for any
week with respect to which the claimant is receiving a
governmental or other pension, retirement or retired pay, annuity
or any other similar periodic payment which is based on the
previous work of the individual, shall, to the extent required by
such federal act, be reduced by an amount equal to the amount of
the pension, retirement or retired pay, annuity or other payment
which is reasonably attributable to that week, except that the requirements for this division shall apply to any pension, retirement or retired pay, annuity, or other similar periodic payment only if both of the following apply: (1) The payment is under a plan maintained or contributed to by a base period employer or chargeable employer. (2) In the case of a payment under a plan not made under the "Social Security Act," 42 U.S.C. 401 et. seq., or the "Railroad Retirement Act of 1974," 45 U.S.C. 231 et. seq., or the corresponding provisions of prior law, services performed for such employer by the individual after the beginning of the base period, or remuneration for such services, affect eligibility for, or increase the amount of, such pension, retirement or retired pay, annuity, or similar payment. (B) The amount of any disability pension, allowance, or
payment paid to former members of the armed forces of the United
States which is based on the nature and extent of the disability
rather than a prior period of employment or service, shall not
reduce or be deducted from the weekly benefits payable.
Sec. 4141.48. (A) No person shall acquire the trade or business of an employer, or a portion thereof, solely or primarily for the purpose of obtaining a lower rate of contributions under sections 4141.09, 4141.23, 4141.24, 4141.241, 4141.242, 4141.25, 4141.26, and 4141.27 of the Revised Code. (B) In determining whether the trade or business was acquired solely or primarily for the purpose of obtaining a lower rate of contributions, the director shall use objective factors that may include all of the following:
(1) The cost of acquiring the trade or business;
(2) Whether the person continued the trade or business of the acquired trade or business;
(3) If the trade or business was continued, how long the trade or business was continued;
(4) Whether a substantial number of new employees were hired for performance of duties unrelated to the business activity conducted prior to the acquisition.
(C) If a person knowingly violates, attempts to violate, or advises another person in a way that results in a violation of division (A) of this section or any other provision of this chapter related to determining the assignment of a contribution rate, the person is subject to the following penalties:
(1) If the person is an employer, the director shall assign the employer the highest maximum rate or penalty rate assignable under this chapter for the rate year during which the violation or attempted violation occurred and the three rate years immediately following that rate year, except that, if the person's business is already at the highest rate for any of those years, or if the amount of increase in the person's rate would be less than two per cent for that year, then an additional penalty rate of contributions of two per cent of taxable wages shall be imposed for that year.
(2) If the person is not an employer, the director shall assess a fine of five thousand dollars.
(D) The director shall deposit any fine collected under division (C)(2) of this section into the special administrative fund established under section 4141.11 of the Revised Code.
(E) The director shall credit fifty per cent of amounts paid to the director under rates determined pursuant to division (C)(1) of this section to the individual employer's account and fifty per cent to the mutualized account established pursuant to division (B) of section 4141.25 of the Revised Code.
(F) The director shall round the contribution rates the director determines under division (C)(1) of this section to the nearest tenth of one per cent.
(G) For purposes of this section:
(1) "Knowingly" means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved.
(2) "Person" has the same meaning as under "The Internal Revenue Code of 1986," 100 Stat. 2138, 26 U.S.C. 7701.
(3) "Trade or business" includes the employer's workforce.
(4) "Violates or attempts to violate" includes, but is not limited to, intent to evade, misrepresentation, or willful nondisclosure.
Sec. 4141.99. (A) Whoever violates section 4141.07 of the Revised Code is
guilty of a misdemeanor of the first degree. (B) Whoever violates section 4141.22 of the Revised Code shall be fined not
less than one hundred nor more than one thousand dollars, or imprisoned not
more than one year, or both. (C) Whoever violates section 4141.38 of the Revised Code shall be fined not
more than five hundred dollars. (D) Whoever violates section 4141.40 of the Revised Code shall be fined not
more than five hundred dollars for a first offense; for each subsequence
offense such person shall be fined not less than twenty-five nor more than one
thousand dollars. (E) Whoever violates section 4141.046 of the Revised Code is guilty of a
misdemeanor of the third degree for a first offense; for each subsequent
offense the person is guilty of a misdemeanor of the first degree. (F) Whoever knowingly transfers employees of a trade or business or advises another person to transfer employees in violation of division (A) of section 4141.48 of the Revised Code is guilty of unemployment tax evasion. In addition to the penalties imposed in division (C) of section 4141.48 of the Revised Code, if the tax avoided by the trade or business is less than ten thousand dollars, the violation is a misdemeanor of the first degree under section 2929.24 of the Revised Code. If the tax avoided is ten thousand dollars or more, the violation is a felony under section 2929.14 of the Revised Code, with increased criminal penalties as follows:
(1) If the tax avoided by the business is ten thousand dollars or more but less than fifty thousand dollars, the violation is a felony of the fifth degree. (2) If the tax avoided is fifty thousand dollars or more but less than one hundred thousand dollars, the violation is a felony of the fourth degree. (3) If the tax avoided is one hundred thousand dollars or more, the violation is a felony of the third degree. (G) For purposes of division (F) of this section, "knowingly," "person," "trade or business," and "violates or attempts to violate" have the same meanings as in section 4141.48 of the Revised Code.
Section 2. That existing sections 4141.01, 4141.11, 4141.131, 4141.24, 4141.242, 4141.25, 4141.26, 4141.28, 4141.282, 4141.283, 4141.29, 4141.301, 4141.31, 4141.312, and 4141.99 and section 4141.311 of the Revised Code are hereby repealed.
Section 3. Notwithstanding division (B)(2) of section 4141.26 of the Revised Code as amended by this act, for rate years prior to 2006, the director shall revise the contribution rate of any employer who has not timely furnished the necessary wage information as required by division (A) of that section, who has been assigned a contribution rate pursuant to division (B) of that section, and who does not meet the requirements of division (B)(1) of that section, if the employer furnishes the necessary wage information to the director within thirty-six months following the thirty-first day of December of the year immediately preceding the contribution period for which the rate is to be effective. The revised rate under this section shall be equal to one hundred twenty per cent of the contribution rate that would have resulted if the employer had timely furnished the necessary wage information under division (A) of that section.
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