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Sub. S. B. No. 139 As Enrolled
(129th General Assembly)
(Substitute Senate Bill Number 139)
AN ACT
To amend sections 4123.291, 4125.01, 4125.02,
4125.03, 4125.05, 4125.07, 4125.08, 4141.24, and
5747.07 and to enact sections 4125.041, 4125.042,
4125.051, 4125.10, and 4125.11 of the Revised Code
to establish certain financial capacity
requirements for professional employer
organizations, clarify rights and liabilities of
professional employer organizations and client
employers, and make other changes to the
professional employer organization law.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That sections 4123.291, 4125.01, 4125.02, 4125.03,
4125.05, 4125.07, 4125.08, 4141.24, and 5747.07 be amended and
sections 4125.041, 4125.042, 4125.051, 4125.10, and 4125.11 of the
Revised Code be enacted to read as follows:
Sec. 4123.291. (A) An adjudicating committee appointed by
the administrator of workers' compensation to hear any matter
specified in divisions (B)(1) to (7) of this section shall hear
the matter within sixty days of the date on which an employer
files the request, protest, or petition. An employer desiring to
file a request, protest, or petition regarding any matter
specified in divisions (B)(1) to (7) of this section shall file
the request, protest, or petition to the adjudicating committee on
or before twenty-four months after the administrator sends notice
of the determination about which the employer is filing the
request, protest, or petition.
(B) An employer who is adversely affected by a decision of an
adjudicating committee appointed by the administrator may appeal
the decision of the committee to the administrator or the
administrator's designee. The employer shall file the appeal in
writing within thirty days after the employer receives the
decision of the adjudicating committee. The administrator or the
designee shall hear the appeal and hold a hearing, provided that
the decision of the adjudicating committee relates to one of the
following:
(1) An employer request for a waiver of a default in the
payment of premiums pursuant to section 4123.37 of the Revised
Code;
(2) An employer request for the settlement of liability as a
noncomplying employer under section 4123.75 of the Revised Code;
(3) An employer petition objecting to the assessment of a
premium pursuant to section 4123.37 of the Revised Code and the
rules adopted pursuant to that section;
(4) An employer request for the abatement of penalties
assessed pursuant to section 4123.32 of the Revised Code and the
rules adopted pursuant to that section;
(5) An employer protest relating to an audit finding or a
determination of a manual classification, experience rating, or
transfer or combination of risk experience;
(6) Any decision relating to any other risk premium matter
under Chapters 4121., 4123., and 4131. of the Revised Code;
(7) An employer petition objecting to the amount of security
required under division (C)(D) of section 4125.05 of the Revised
Code and the rules adopted pursuant to that section.
(C) The bureau of workers' compensation board of directors,
based upon recommendations of the workers' compensation actuarial
committee, shall establish the policy for all adjudicating
committee procedures, including, but not limited to, specific
criteria for manual premium rate adjustment.
Sec. 4125.01. As used in this chapter:
(A) "Assurance organization" means an independent and
qualified entity approved by the administrator of workers'
compensation to certify the qualifications of a professional
employer organization or professional employer organization
reporting entity.
(B) "Client employer" means a sole proprietor, partnership,
association, limited liability company, or corporation that enters
into a professional employer organization agreement and is
assigned shared employees by the professional employer
organization.
(B)(C) "Coemploy" means the sharing of the responsibilities
and liabilities of being an employer.
(C)(D) "Professional employer organization" means a sole
proprietor, partnership, association, limited liability company,
or corporation that enters into an agreement with one or more
client employers for the purpose of coemploying all or part of the
client employer's workforce at the client employer's work site.
(D)(E) "Professional employer organization agreement" means a
written contract to coemploy employees between a professional
employer organization and a client employer with a duration of not
less than twelve months in accordance with the requirements of
this chapter.
(E)(F) "Professional employer organization reporting entity"
means two or more professional employer organizations that are
majority owned or commonly controlled by the same entity, parent,
or controlling person and that satisfy reporting entity control
rules as defined by the financial accounting standards board and
under generally accepted accounting principles.
(G) "Shared employee" means an individual intended to be
assigned to a client employer on a permanent basis, not as a
temporary supplement to the client employer's workforce, who is
coemployed by a professional employer organization and a client
employer pursuant to a professional employer organization
agreement.
(F)(H) "Trade secret" has the same meaning as in section
1333.61 of the Revised Code.
(I) "Working capital" means the excess of current assets over
current liabilities as determined by generally accepted accounting
principles.
Sec. 4125.02. The administrator of the bureau of workers'
compensation shall adopt rules in accordance with Chapter 119. of
the Revised Code to administer and enforce this chapter, including
rules to administer and enforce division (B) of section 4125.03 of
the Revised Code.
The administrator may adopt rules for the acceptance of
electronic filings in accordance with Chapter 1306. of the Revised
Code for applications, documents, reports, and other filings
required by this chapter.
The administrator may allow an independent assurance
organization to act on behalf of a professional employer
organization or professional employer organization reporting
entity in complying with this chapter and any rules adopted under
it. The assurance organization shall be approved by the
administrator before acting on behalf of the professional employer
organization or the professional employer organization reporting
entity and shall abide by all standards and procedures established
by the administrator for that approval. The administrator may
permit a professional employer organization or professional
employer organization reporting entity to authorize an assurance
organization approved by the administrator to act on behalf of the
professional employer organization or professional employer
organization reporting entity, and the administrator shall specify
certain provisions of this chapter that may be satisfied by an
assurance organization acting with that authority. The rules shall
also stipulate that the use of an assurance organization by a
professional employer organization to comply with this chapter is
not required and is strictly voluntary.
Sec. 4125.03. (A) The professional employer organization with
whom a shared employee is coemployed shall do all of the
following:
(1) Pay wages associated with a shared employee pursuant to
the terms and conditions of compensation in the professional
employer organization agreement between the professional employer
organization and the client employer;
(2) Pay all related payroll taxes associated with a shared
employee independent of the terms and conditions contained in the
professional employer organization agreement between the
professional employer organization and the client employer;
(3) Maintain workers' compensation coverage, pay all workers'
compensation premiums and manage all workers' compensation claims,
filings, and related procedures associated with a shared employee
in compliance with Chapters 4121. and 4123. of the Revised Code,
except that when shared employees include family farm officers,
ordained ministers, or corporate officers of the client employer,
payroll reports shall include the entire amount of payroll
associated with those persons;
(4) Provide written notice to each shared employee it assigns
to perform services to a client employer of the relationship
between and the responsibilities of the professional employer
organization and the client employer;
(5) Maintain complete records separately listing the manual
classifications of each client employer and the payroll reported
to each manual classification for each client employer for each
payroll reporting period during the time period covered in the
professional employer organization agreement;
(6) Maintain a record of workers' compensation claims for
each client employer;
(7) Make periodic reports, as determined by the administrator
of workers' compensation, of client employers and total workforce
to the administrator;
(8) Report individual client employer payroll, claims, and
classification data under a separate and unique subaccount to the
administrator;
(9) Within fourteen days after receiving notice from the
bureau of workers' compensation that a refund or rebate will be
applied to workers' compensation premiums, provide a copy of that
notice to any client employer to whom that notice is relevant.
(B) The professional employer organization with whom a shared
employee is coemployed shall provide a list of all of the
following information to the client employer upon the written
request of the client employer:
(1) All workers' compensation claims, premiums, and payroll
associated with that client employer;
(2) Compensation and benefits paid and reserves established
for each claim listed under division (B)(1) of this section;
(3) Any other information available to the professional
employer organization from the bureau of workers' compensation
regarding that client employer.
(C)(1) A professional employer organization shall provide the
information required under division (B) of this section in writing
to the requesting client employer within forty-five days after
receiving a written request from the client employer.
(2) For purposes of division (C) of this section, a
professional employer organization has provided the required
information to the client employer when the information is
received by the United States postal service or when the
information is personally delivered, in writing, directly to the
client employer.
(D) Except as provided in section 4125.08 of the Revised Code
and unless otherwise agreed to in the professional employer
organization agreement, the professional employer organization
with whom a shared employee is coemployed has a right of direction
and control over each shared employee assigned to a client
employer's location. However, a client employer shall retain
sufficient direction and control over a shared employee as is
necessary to do any of the following:
(1) Conduct the client employer's business, including
training and supervising shared employees;
(2) Ensure the quality, adequacy, and safety of the goods or
services produced or sold in the client employer's business;
(3) Discharge any fiduciary responsibility that the client
employer may have;
(4) Comply with any applicable licensure, regulatory, or
statutory requirement of the client employer.
(C) Notwithstanding division (B) of this section, a client
employer may retain sufficient direction and control over a shared
employee as is necessary to conduct the client employer's business
and to discharge any fiduciary responsibility that it may have, or
to comply with any applicable licensure, regulatory, or statutory
requirement of the client employer
(E) Unless otherwise agreed to in the professional employer
organization agreement, liability for acts, errors, and omissions
shall be determined as follows:
(1) A professional employer organization shall not be liable
for the acts, errors, and omissions of a client employer or a
shared employee when those acts, errors, and omissions occur under
the direction and control of the client employer.
(2) A client employer shall not be liable for the acts,
errors, and omissions of a professional employer organization or a
shared employee when those acts, errors, and omissions occur under
the direction and control of the professional employer
organization.
(F) Nothing in divisions (D) and (E) of this section shall be
construed to limit any liability or obligation specifically agreed
to in the professional employer organization agreement.
Sec. 4125.041. A shared employee under a professional
employer organization agreement shall not, solely as a result of
being a shared employee, be considered an employee of the
professional employer organization for purposes of general
liability insurance, fidelity bonds, surety bonds, employer
liability not otherwise covered by Chapters 4121. and 4123. of the
Revised Code, or liquor liability insurance carried by the
professional employer organization, unless the professional
employer organization agreement and applicable prearranged
employment contract, insurance contract, or bond specifically
states otherwise.
Sec. 4125.042. (A) For purposes of determining tax credits
and other economic incentives that are provided by this state or
any political subdivision and based on employment, shared
employees under a professional employer organization agreement
shall be considered employees solely of the client employer.
(1) A client employer shall be entitled to the benefit of any
tax credit, economic incentive, or similar benefit arising as the
result of the client employer's employment of shared employees. If
the grant or amount of any tax credit, economic incentive, or
other benefit is based on number of employees, each client
employer shall be treated as employing only those shared employees
coemployed by the client employer. Shared employees working for
other client employers of the professional employer organization
shall not be counted as employees for that purpose.
(2) Upon request by a client employer or an agency or
department of this state, a professional employer organization
shall provide employment information reasonably required by the
agency or department responsible for administration of the tax
credit or economic incentive and necessary to support any request,
claim, application, or other action by a client employer seeking
the tax credit or economic incentive.
(B) Shared employees whose services are subject to sales tax
shall be considered the employees of the client employer for
purposes of collecting and levying sales tax on the services
performed by the shared employee. Nothing contained in this
chapter shall relieve a client employer or professional employer
organization of any sales tax liability with respect to its goods
or services.
(C) Any tax assessed on a per capita or per employee basis
shall be assessed against the client employer for shared employees
and against the professional employer organization for employees
of the professional employer organization who are not shared
employees coemployed with a client employer.
(D) For purposes of computing any tax that is imposed or
calculated upon the basis of total payroll, the professional
employer organization shall be eligible to use any small business
allowance or exemption based solely on the employees of the
professional employer organization who are not shared employees
with any client employer. The eligibility of a client employer for
the allowance or exemption shall be based solely upon the payroll
of the employees of the client employer, including any shared
employees coemployed by the client employer.
Sec. 4125.05. (A) Not later than thirty days after November
5, 2004, or not later than thirty days after the formation of a
professional employer organization, whichever date occurs later, a
professional employer organization operating in this state shall
register with the administrator of
the bureau of workers'
compensation on forms provided by the administrator. Following
initial registration, each professional employer organization
shall register with the administrator annually on or before the
thirty-first day of December. Commonly owned or controlled
applicants may register as a professional employer organization
reporting entity or register individually. Registration as a part
of a professional employer organization reporting entity shall not
disqualify an individual professional employer organization from
participating in a group-rated plan under division (A)(4) of
section 4123.29 of the Revised Code.
(B) Initial registration and each annual registration renewal
shall include all of the following:
(1) A list of each of the professional employer
organization's client employers current as of the date of
registration for purposes of initial registration or current as of
the date of annual registration renewal, or within fourteen days
of adding or releasing a client, that includes the client
employer's name, address, federal tax identification number, and
bureau of workers' compensation risk number;
(2) A fee as determined by the administrator;
(3) The name or names under which the professional employer
organization conducts business;
(4) The address of the professional employer organization's
principal place of business and the address of each office it
maintains in this state;
(5) The professional employer organization's taxpayer or
employer identification number;
(6) A list of each state in which the professional employer
organization has operated in the preceding five years, and the
name, corresponding with each state, under which the professional
employer organization operated in each state, including any
alternative names, names of predecessors, and if known, successor
business entities;
(7) The most recent financial statement prepared and audited
pursuant to division (B) of section 4125.051 of the Revised Code;
(8) If there is any deficit in the working capital required
under division (A) of section 4125.051 of the Revised Code, a
bond, irrevocable letter of credit, or securities with a minimum
market value in an amount sufficient to cover the deficit in
accordance with the requirements of that section;
(9) An attestation of the accuracy of the data submissions
from the chief executive officer of the professional employer
organization.
(C) Upon terms and for periods that the administrator
considers appropriate, the administrator may issue a limited
registration to a professional employer organization or
professional employer organization reporting entity that provides
all of the following items:
(1) A properly executed request for limited registration on a
form provided by the administrator;
(2) All information and materials required for registration
in divisions (B)(1) to (6) of this section;
(3) Information and documentation necessary to show that the
professional employer organization or professional employer
organization reporting entity satisfies all of the following
criteria:
(a) It is domiciled outside of this state.
(b) It is licensed or registered as a professional employer
organization in another state.
(c) It does not maintain an office in this state.
(d) It does not participate in direct solicitations for
client employers located or domiciled in this state.
(e) It has fifty or fewer shared employees employed or
domiciled in this state on any given day.
(D)(1) The administrator, with the advice and consent of the
bureau of workers' compensation board of directors, shall adopt
rules in accordance with Chapter 119. of the Revised Code to
require, in addition to the requirement under division (B)(8) of
this section and except as otherwise specified in division
(C)(D)(2) of this section, a professional employer organization to
provide security in the form of a bond or letter of credit
assignable to the Ohio bureau of workers' compensation not to
exceed an amount equal to the premiums and assessments incurred
for the two most recent payroll periods, prior to any discounts or
dividends, to meet the financial obligations of the professional
employer organization pursuant to this chapter and Chapters 4121.
and 4123. of the Revised Code.
(2) As an alternative to providing security in the form of a
bond or letter of credit under division (D)(1) of this section,
the administrator shall permit a professional employer
organization to make periodic payments of prospective premiums and
assessments to the bureau or to submit proof of being certified by
either a nationally recognized organization that certifies
professional employer organizations or by a government entity
approved by the administrator.
(3) A professional employer organization may appeal the
amount of the security required pursuant to rules adopted under
division (C)(D)(1) of this section in accordance with section
4123.291 of the Revised Code.
(D)(E) Notwithstanding division (C)(D) of this section, a
professional employer organization that qualifies for
self-insurance or retrospective rating under section 4123.29 or
4123.35 of the Revised Code shall abide by the financial
disclosure and security requirements pursuant to those sections
and the rules adopted under those sections in place of the
requirements specified in division (C)(D) of this section or
specified in rules adopted pursuant to that division.
(E)(F) Except to the extent necessary for the administrator
to administer the statutory duties of the administrator and for
employees of the state to perform their official duties, all
records, reports, client lists, and other information obtained
from a professional employer organization and professional
employer organization reporting entity under divisions (A), (B),
and
(B)(C) of this section are confidential and shall be
considered trade secrets and shall not be published or open to
public inspection.
(F)(G) The list described in division (B)(1) of this section
shall be considered a trade secret.
(G)(H) The administrator shall establish the fee described in
division (B)(2) of this section in an amount that does not exceed
the cost of the administration of the initial and renewal
registration process.
(I) A financial statement required under division (B)(7) of
this section for initial registration shall be the most recent
financial statement of the professional employer organization or
professional employer organization reporting entity of which the
professional employer organization is a member and shall not be
older than thirteen months. For each registration renewal, the
professional employer organization shall file the required
financial statement within one hundred eighty days after the end
of the professional employer organization's or professional
employer organization reporting entity's fiscal year. A
professional employer organization may apply to the administrator
for an extension beyond that time if the professional employer
organization provides the administrator with a letter from the
professional employer organization's auditor stating the reason
for delay and the anticipated completion date.
(J) Multiple, unrelated professional employer organizations
shall not combine together for purposes of obtaining workers'
compensation coverage or for forming any type of self-insurance
arrangement available under this chapter. Multiple, unrelated
professional employer organization reporting entities shall not
combine together for purposes of obtaining workers' compensation
coverage or for forming any type of self-insurance arrangement
available under this chapter.
(K) The administrator shall maintain a list of professional
employer organizations and professional employer organization
reporting entities registered under this section that is readily
available to the public by electronic or other means.
Sec. 4125.051. (A) A professional employer organization, or a
professional employer organization reporting entity of which the
professional employer organization is a member, shall maintain
positive working capital at initial or annual registration, as
reflected in the financial statements submitted to the bureau. If
a deficit in working capital is reflected in the financial
statements submitted to the bureau, the professional employer
organization or the professional employer organization reporting
entity shall do both of the following for that registration
period:
(1) Obtain a bond, irrevocable letter of credit, or
securities with a minimum market value in an amount sufficient to
cover the deficit in working capital;
(2) Submit to the administrator of workers' compensation a
quarterly financial statement for each calendar quarter during
which there is a deficit in working capital, accompanied by an
attestation of the chief executive officer of the professional
employer organization that all wages, taxes, workers' compensation
premiums, and employee benefits have been paid by the professional
employer organization or members of the professional employer
organization reporting entity.
The bond, letter of credit, or securities required under
division (A)(1) of this section shall be held by a depository
designated by the administrator and shall secure payment by the
professional employer organization or professional employer
organization reporting entity of all taxes, wages, benefits, or
other entitlements due or otherwise pertaining to shared
employees, if the professional employer organization or
professional employer organization reporting entity does not make
those payments when due.
(B) A professional employer organization, or a professional
employer organization reporting entity of which the professional
employer organization is a member, shall prepare financial
statements in accordance with generally accepted accounting
principles and submit them for registration and registration
renewal under section 4125.05 of the Revised Code.
The financial statements shall be audited by an independent
certified public accountant authorized to practice in the
jurisdiction in which that accountant is located.
(1) The resulting report of the auditor shall not include
either of the following:
(a) A qualification or disclaimer of opinion as to adherence
to generally accepted accounting principles;
(b) A statement expressing substantial doubt about the
ability of the professional employer organization or professional
employer organization reporting entity to continue as a going
concern.
(2) However, if a professional employer organization does not
have at least twelve months of operating history on which to base
financial statements, the financial statements shall be reviewed
by a certified public accountant.
(3) Notwithstanding division (B)(1)(a) of this section, if a
professional employer organization or professional employer
organization reporting entity is a subsidiary or is related to a
variable interest entity, the professional employer organization
or professional employer organization entity may submit financial
statements of the professional employer organization or
professional employer organization reporting entity.
(C) The bureau shall deny initial or annual registration to
an applicant or professional employer organization reporting
entity that does not meet the requirements of this section.
(D) Professional employer organizations in a professional
employer organization reporting entity may satisfy the
requirements of this section on a combined or consolidated basis
provided that each member of the professional employer
organization reporting entity guarantees each other members'
satisfaction of the requirements under division (A) of this
section.
For purposes of satisfying the registration and registration
renewal requirements described in division (B)(7) of section
4125.05 of the Revised Code, a professional employer organization
reporting entity may submit a combined or consolidated financial
statement that satisfies the requirements of this section. If the
combined or consolidated financial statement includes entities
that are not professional employer organizations or that are not
in the professional employer organization reporting entity, the
controlling entity of the professional employer organization
reporting entity that is submitting the consolidated or combined
financial statement shall guarantee that the professional employer
organizations of the professional employer organization reporting
entity have satisfied the requirements under division (A) of this
section and shall include supplemental combining schedules to
guarantee that the requirements under division (A) of this section
are satisfied by the professional employer organization or
professional employer organization reporting entity.
Sec. 4125.07. Not later than fourteen calendar days after the
date on which a professional employer organization agreement is
terminated, the professional employer organization is adjudged
bankrupt, the professional employer organization ceases operations
within the state of Ohio, or the registration of the professional
employer organization is revoked, the professional employer
organization shall submit to the administrator of the bureau of
workers' compensation and each client employer associated with
that professional employer organization a completed workers'
compensation lease termination notice form provided by the
administrator. The completed form shall include all client payroll
and claim information listed in a format specified by the
administrator and notice of all workers' compensation claims that
have been reported to the professional employer organization in
accordance with its internal reporting policies.
A professional employer organization shall report any
transfer of employees between related professional employer
organization entities or professional employer organization
reporting entities to the administrator within fourteen calendar
days after the date of the transfer on a form prescribed by the
administrator. The professional employer organization or
professional employer organization reporting entity shall include
in the form all client payroll and claim information regarding the
transferred employees listed in a format specified by the
administrator and a notice of all workers' compensation claims
that have been reported to the professional employer organization
or professional employer organization reporting entity in
accordance with the internal reporting policies of the
professional employer organization or professional employer
organization reporting entity.
Sec. 4125.08. Nothing in this chapter exempts a professional
employer organization, client employer, or shared employee from
any applicable federal, state, or local licensing, registration,
or certification statutes or regulations. An individual required
to obtain and maintain a license, registration, or certification
under law and who is a shared employee of a professional employer
organization and a client employer is an employee of the client
employer for purposes of obtaining and maintaining the appropriate
license, registration, or certification as required by law. A
professional employer organization does not engage in any
occupation, trade, or profession that requires a license,
certification, or registration solely by entering into a
professional employer agreement with a client employer or
coemploying a shared employee.
A client employer shall have the sole right of direction and
control of the professional or licensed activities of shared
employees and of the client employer's business. The shared
employees and client employers shall remain subject to regulation
by the board, commission, or agency responsible for licensing,
registration, or certification of the shared employees or client
employers.
Sec. 4125.10. Nothing contained in this chapter or in any
professional employer organization agreement shall do any of the
following:
(A) Diminish, abolish, or remove the rights and obligations
of client employers and shared employees existing prior to the
effective date of the professional employer organization
agreement;
(B) Affect, modify, or amend any contractual relationship or
restrictive covenant between a shared employee and any client
employer in effect at the time a professional employer
organization agreement becomes effective;
(C) Prohibit or amend any contractual relationship or
restrictive covenant between a client employer and a shared
employee that is entered into after the professional employer
organization agreement becomes effective;
(D) Create any new or additional enforcement right of a
shared employee against a professional employer organization that
is not specifically provided by the professional employer
organization agreement or this chapter.
A professional employer organization shall have no
responsibility or liability in connection with, or arising out of,
any contractual relationship or restrictive covenant between a
client employer and a shared employee unless the professional
employer organization has specifically agreed otherwise in
writing.
Sec. 4125.11. For purposes of a bid, contract, purchase
order, or agreement entered into with the state or any political
subdivision, a client employer's status or certification as a
small, minority-owned, disadvantaged, or woman-owned business
enterprise or as a historically underutilized business shall not
be affected as a result of the client employer entering into a
professional employer organization agreement or using the services
of a professional employer organization.
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 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 an employer or person acquires substantially all, or a
clearly segregable and identifiable portion of an employer's trade
or business, then upon the director's approval of a properly
completed application for successorship, the employer or person
acquiring the trade or business, or portion thereof, shall be the
successor in interest. The director by rule may prescribe
procedures for effecting transfers of experience as provided for
in this section.
(G) 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 transfers its trade or business, or a
portion thereof, to another employer and, at the time of the
transfer, both employers are under substantially 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.
(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.
(K) The director shall adopt rules applicable to professional
employer organizations and professional employer organization
reporting entities to address the method in which a professional
employer organization or professional employer organization
reporting entity reports quarterly wages and contributions to the
director for shared employees.
(1) The rules shall recognize a professional employer
organization or professional employer organization reporting
entity as the employer of record of the shared employees of the
professional employer organization or professional employer
organization reporting entity for reporting purposes; however, the
rules shall require that each shared employee of a single client
employer be reported under a separate and unique subaccount of the
professional employer organization or professional employer
organization reporting entity to reflect the experience of the
shared employees of that client employer.
(2) The director shall use a subaccount solely to determine
experience rates for that individual subaccount on an annual basis
and shall recognize a professional employer organization or
professional employer organization reporting entity as the
employer of record associated with each subaccount. The director
shall combine the rate experience that existed on a client
employer's account prior to entering into a professional employer
organization agreement with the experience accumulated as a
subaccount of the professional employer organization or
professional employer organization reporting entity. The combined
experience shall remain with the client account upon termination
of the professional employer organization agreement.
(3) A professional employer organization or professional
employer organization reporting entity shall provide a power of
attorney or other evidence, which evidence may be included as part
of a professional employer organization agreement, completed by
each client employer of the professional employer organization or
professional employer organization reporting entity, authorizing
the professional employer organization or professional employer
organization reporting entity to act on behalf of the client
employer in accordance with the requirements of this chapter.
(4) Any rule adopted pursuant to division (K) of this section
also shall include administrative requirements that permit a
professional employer organization or a professional employer
organization reporting entity to transmit any reporting and
payment data required under division (K)(1) of this section
collectively as a single filing with the director.
(5) As used in division (K) of this section, "client
employer," "professional employer organization," "professional
employer organization agreement," "professional employer
organization reporting entity," and "shared employee" have the
same meanings as in section 4125.01 of the Revised Code.
Sec. 5747.07. (A) As used in this section:
(1) "Partial weekly withholding period" means a period during
which an employer directly, indirectly, or constructively pays
compensation to, or credits compensation to the benefit of, an
employee, and that consists of a consecutive Saturday, Sunday,
Monday, and Tuesday or a consecutive Wednesday, Thursday, and
Friday. There are two partial weekly withholding periods each
week, except that a partial weekly withholding period cannot
extend from one calendar year into the next calendar year; if the
first day of January falls on a day other than Saturday or
Wednesday, the partial weekly withholding period ends on the
thirty-first day of December and there are three partial weekly
withholding periods during that week.
(2) "Undeposited taxes" means the taxes an employer is
required to deduct and withhold from an employee's compensation
pursuant to section 5747.06 of the Revised Code that have not been
remitted to the tax commissioner pursuant to this section or to
the treasurer of state pursuant to section 5747.072 of the Revised
Code.
(3) A "week" begins on Saturday and concludes at the end of
the following Friday.
(4) "Client employer," "professional employer organization,"
"professional employer organization agreement," and "professional
employer organization reporting entity" have the same meanings as
in section 4125.01 of the Revised Code.
(B) Except as provided in divisions (C) and (D) of this
section and in division (A) of section 5747.072 of the Revised
Code, every employer required to deduct and withhold any amount
under section 5747.06 of the Revised Code shall file a return and
shall pay the amount required by law as follows:
(1) An employer who accumulates or is required to accumulate
undeposited taxes of one hundred thousand dollars or more during a
partial weekly withholding period shall make the payment of the
undeposited taxes by the close of the first banking day after the
day on which the accumulation reaches one hundred thousand
dollars. If required under division (I) of this section, the
payment shall be made by electronic funds transfer under section
5747.072 of the Revised Code.
(2)(a) Except as required by division (B)(1) of this section,
an employer described in division (B)(2)(b) of this section shall
make the payment of undeposited taxes within three banking days
after the close of a partial weekly withholding period during
which the employer was required to deduct and withhold any amount
under this chapter. If required under division (I) of this
section, the payment shall be made by electronic funds transfer
under section 5747.072 of the Revised Code.
(b) For amounts required to be deducted and withheld during
1994, an employer described in division (B)(2)(b) of this section
is one whose actual or required payments under this section
exceeded one hundred eighty thousand dollars during the
twelve-month period ending June 30, 1993. For amounts required to
be deducted and withheld during 1995 and each year thereafter, an
employer described in division (B)(2)(b) of this section is one
whose actual or required payments under this section were at least
eighty-four thousand dollars during the twelve-month period ending
on the thirtieth day of June of the preceding calendar year.
(3) Except as required by divisions (B)(1) and (2) of this
section, if an employer's actual or required payments were more
than two thousand dollars during the twelve-month period ending on
the thirtieth day of June of the preceding calendar year, the
employer shall make the payment of undeposited taxes for each
month during which they were required to be withheld no later than
fifteen days following the last day of that month. The employer
shall file the return prescribed by the tax commissioner with the
payment.
(4) Except as required by divisions (B)(1), (2), and (3) of
this section, an employer shall make the payment of undeposited
taxes for each calendar quarter during which they were required to
be withheld no later than the last day of the month following the
last day of March, June, September, and December each year. The
employer shall file the return prescribed by the tax commissioner
with the payment.
(C) The return and payment schedules prescribed by divisions
(B)(1) and (2) of this section do not apply to the return and
payment of undeposited school district income taxes arising from
taxes levied pursuant to Chapter 5748. of the Revised Code.
Undeposited school district income taxes shall be returned and
paid pursuant to divisions (B)(3) and (4) of this section, as
applicable.
(D)(1) The requirements of division (B) of this section are
met if the amount paid is not less than ninety-five per cent of
the actual tax withheld or required to be withheld for the prior
quarterly, monthly, or partial weekly withholding period, and the
underpayment is not due to willful neglect. Any underpayment of
withheld tax shall be paid within thirty days of the date on which
the withheld tax was due without regard to division (D)(1) of this
section. An employer described in division (B)(1) or (2) of this
section shall make the payment by electronic funds transfer under
section 5747.072 of the Revised Code.
(2) If the tax commissioner believes that quarterly or
monthly payments would result in a delay that might jeopardize the
remittance of withholding payments, the commissioner may order
that the payments be made weekly, or more frequently if necessary,
and the payments shall be made no later than three banking days
following the close of the period for which the jeopardy order is
made. An order requiring weekly or more frequent payments shall be
delivered to the employer personally or by certified mail and
remains in effect until the commissioner notifies the employer to
the contrary.
(3) If compelling circumstances exist concerning the
remittance of undeposited taxes, the commissioner may order the
employer to make payments under any of the payment schedules under
division (B) of this section. The order shall be delivered to the
employer personally or by certified mail and shall remain in
effect until the commissioner notifies the employer to the
contrary. For purposes of division (D)(3) of this section,
"compelling circumstances" exist if either or both of the
following are true:
(a) Based upon annualization of payments made or required to
be made during the preceding calendar year and during the current
calendar year, the employer would be required for the next
calendar year to make payments under division (B)(2) of this
section.
(b) Based upon annualization of payments made or required to
be made during the current calendar year, the employer would be
required for the next calendar year to make payments under
division (B)(2) of this section.
(E)(1) An employer described in division (B)(1) or (2) of
this section shall file, not later than the last day of the month
following the end of each calendar quarter, a return covering, but
not limited to, both the actual amount deducted and withheld and
the amount required to be deducted and withheld for the tax
imposed under section 5747.02 of the Revised Code during each
partial weekly withholding period or portion of a partial weekly
withholding period during that quarter. The employer shall file
the quarterly return even if the aggregate amount required to be
deducted and withheld for the quarter is zero dollars. At the time
of filing the return, the employer shall pay any amounts of
undeposited taxes for the quarter, whether actually deducted and
withheld or required to be deducted and withheld, that have not
been previously paid. If required under division (I) of this
section, the payment shall be made by electronic funds transfer.
The tax commissioner shall prescribe the form and other
requirements of the quarterly return.
(2) In addition to other returns required to be filed and
payments required to be made under this section, every employer
required to deduct and withhold taxes shall file, not later than
the thirty-first day of January of each year, an annual return
covering, but not limited to, both the aggregate amount deducted
and withheld and the aggregate amount required to be deducted and
withheld during the entire preceding year for the tax imposed
under section 5747.02 of the Revised Code and for each tax imposed
under Chapter 5748. of the Revised Code. At the time of filing
that return, the employer shall pay over any amounts of
undeposited taxes for the preceding year, whether actually
deducted and withheld or required to be deducted and withheld,
that have not been previously paid. The employer shall make the
annual report, to each employee and to the tax commissioner, of
the compensation paid and each tax withheld, as the commissioner
by rule may prescribe.
Each employer required to deduct and withhold any tax is
liable for the payment of that amount required to be deducted and
withheld, whether or not the tax has in fact been withheld, unless
the failure to withhold was based upon the employer's good faith
in reliance upon the statement of the employee as to liability,
and the amount shall be deemed to be a special fund in trust for
the general revenue fund.
(F) Each employer shall file with the employer's annual
return the following items of information on employees for whom
withholding is required under section 5747.06 of the Revised Code:
(1) The full name of each employee, the employee's address,
the employee's school district of residence, and in the case of a
nonresident employee, the employee's principal county of
employment;
(2) The social security number of each employee;
(3) The total amount of compensation paid before any
deductions to each employee for the period for which the annual
return is made;
(4) The amount of the tax imposed by section 5747.02 of the
Revised Code and the amount of each tax imposed under Chapter
5748. of the Revised Code withheld from the compensation of the
employee for the period for which the annual return is made. The
commissioner may extend upon good cause the period for filing any
notice or return required to be filed under this section and may
adopt rules relating to extensions of time. If the extension
results in an extension of time for the payment of the amounts
withheld with respect to which the return is filed, the employer
shall pay, at the time the amount withheld is paid, an amount of
interest computed at the rate per annum prescribed by section
5703.47 of the Revised Code on that amount withheld, from the day
that amount was originally required to be paid to the day of
actual payment or to the day an assessment is issued under section
5747.13 of the Revised Code, whichever occurs first.
(5) In addition to all other interest charges and penalties
imposed, all amounts of taxes withheld or required to be withheld
and remaining unpaid after the day the amounts are required to be
paid shall bear interest from the date prescribed for payment at
the rate per annum prescribed by section 5703.47 of the Revised
Code on the amount unpaid, in addition to the amount withheld,
until paid or until the day an assessment is issued under section
5747.13 of the Revised Code, whichever occurs first.
(G) An employee of a corporation, limited liability company,
or business trust having control or supervision of or charged with
the responsibility of filing the report and making payment, or an
officer, member, manager, or trustee of a corporation, limited
liability company, or business trust who is responsible for the
execution of the corporation's, limited liability company's, or
business trust's fiscal responsibilities, shall be personally
liable for failure to file the report or pay the tax due as
required by this section. The dissolution, termination, or
bankruptcy of a corporation, limited liability company, or
business trust does not discharge a responsible officer's,
member's, manager's, employee's, or trustee's liability for a
failure of the corporation, limited liability company, or business
trust to file returns or pay tax due.
(H) If an employer required to deduct and withhold income tax
from compensation and to pay that tax to the state under sections
5747.06 and 5747.07 of the Revised Code sells the employer's
business or stock of merchandise or quits the employer's business,
the taxes required to be deducted and withheld and paid to the
state pursuant to those sections prior to that time, together with
any interest and penalties imposed on those taxes, become due and
payable immediately, and that person shall make a final return
within fifteen days after the date of selling or quitting
business. The employer's successor shall withhold a sufficient
amount of the purchase money to cover the amount of the taxes,
interest, and penalties due and unpaid, until the former owner
produces a receipt from the tax commissioner showing that the
taxes, interest, and penalties have been paid or a certificate
indicating that no such taxes are due. If the purchaser of the
business or stock of merchandise fails to withhold purchase money,
the purchaser shall be personally liable for the payment of the
taxes, interest, and penalties accrued and unpaid during the
operation of the business by the former owner. If the amount of
taxes, interest, and penalties outstanding at the time of the
purchase exceeds the total purchase money, the tax commissioner in
the commissioner's discretion may adjust the liability of the
seller or the responsibility of the purchaser to pay that
liability to maximize the collection of withholding tax revenue.
(I)(1) An employer described in division (I)(2) of this
section shall make all payments required by this section for the
year by electronic funds transfer under section 5747.072 of the
Revised Code.
(2)(a) For 1994, an employer described in division (I)(2) of
this section is one whose actual or required payments under this
section exceeded five hundred thousand dollars during the
twelve-month period ending June 30, 1993.
(b) For 1995, an employer described in division (I)(2) of
this section is one whose actual or required payments under this
section exceeded five hundred thousand dollars during the
twelve-month period ending June 30, 1994.
(c) For 1996, an employer described in division (I)(2) of
this section is one whose actual or required payments under this
section exceeded three hundred thousand dollars during the
twelve-month period ending June 30, 1995.
(d) For 1997 through 2000, an employer described in division
(I)(2) of this section is one whose actual or required payments
under this section exceeded one hundred eighty thousand dollars
during the twelve-month period ending on the thirtieth day of June
of the preceding calendar year.
(e) For 2001 and thereafter, an employer described in
division (I)(2) of this section is one whose actual or required
payments under this section exceeded eighty-four thousand dollars
during the twelve-month period ending on the thirtieth day of June
of the preceding calendar year.
(J)(1) Every professional employer organization and every
professional employer organization reporting entity shall file a
report with the tax commissioner within thirty days after
commencing business in this state or within thirty days after the
effective date of this amendment, whichever is later, that
includes all of the following information:
(a) The name, address, number the employer receives from the
secretary of state to do business in this state, if applicable,
and federal employer identification number of each client employer
of the professional employer organization or professional employer
organization reporting entity;
(b) The date that each client employer became a client of the
professional employer organization or professional employer
organization reporting entity;
(c) The names and mailing addresses of the chief executive
officer and the chief financial officer of each client employer
for taxation of the client employer.
(2) Beginning with the calendar quarter ending after a
professional employer organization or professional employer
organization reporting entity files the report required under
division (J)(1) of this section, and every calendar quarter
thereafter, the professional employer organization or the
professional employer organization reporting entity shall file an
updated report with the tax commissioner. The professional
employer organization or professional employer organization
reporting entity shall file the updated report not later than the
last day of the month following the end of the calendar quarter
and shall include all of the following information in the report:
(a) If an entity became a client employer of the professional
employer organization or professional employer organization
reporting entity at any time during the calendar quarter, all of
the information required under division (J)(1) of this section for
each new client employer;
(b) If an entity terminated the professional employer
organization agreement between the professional employer
organization or professional employer organization reporting
entity and the entity at any time during the calendar quarter, the
information described in division (J)(1)(a) of this section for
that entity, the date during the calendar quarter that the entity
ceased being a client of the professional employer organization or
professional employer organization reporting entity, if
applicable, or the date the entity ceased business operations in
this state, if applicable;
(c) If the name or mailing address of the chief executive
officer or the chief financial officer of a client employer has
changed since the professional employer organization or
professional employer organization reporting entity previously
submitted a report under division (J)(1) or (2) of this section,
the updated name or mailing address, or both, of the chief
executive officer or the chief financial officer, as applicable;
(d) If none of the events described in divisions (J)(2)(a) to
(c) of this section occurred during the calendar quarter, a
statement of that fact.
SECTION 2. That existing sections 4123.291, 4125.01, 4125.02,
4125.03, 4125.05, 4125.07, 4125.08, 4141.24, and 5747.07 of the
Revised Code are hereby repealed.
SECTION 3. Section 4125.05 of the Revised Code as amended by
this act and section 4125.051 of the Revised Code as enacted by
this act take effect April 1, 2013.
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