Ohio Admin. Code 145-1-41 - Membership determination
(A) In making any determination as to whether
an individual is a contract employee or independent contractor under section
145.036 of the Revised Code, the
public employees retirement board shall review, including but not limited to,
the elements described in paragraphs (A)(1) and (A)(2) of rule
145-1-42 of the Administrative
Code to determine the degree of control or independence
in the relationship between the employer and the employee or contractor based
on the facts and circumstances of the relationship.
(B) If the employer fails to request a
determination and the retirement board determines the individual should be a
member, then the employer shall be liable for employee and employer
contributions pursuant to section
145.483 of the Revised Code if
no deductions have been made.
(C)
If the employer fails to request a determination and the retirement board
determines the individual shall not be a member, then any employee
contributions received prior to the determination are unauthorized and shall be
returned to the employer. Any employer contributions shall be credited against
future employer liabilities.
(D) A
public employer who engages or contracts with a business entity as defined in
section 145.037 of the Revised Code is
not required to perform the acknowledgment provisions described in section
145.038 of the Revised Code with
regard to the business entity.
Notes
Promulgated Under: 111.15
Statutory Authority: 145.09
Rule Amplifies: 145.01, 145.012, 145.036, 145.037, 145.038
Prior Effective Dates: 08/31/1992, 09/27/1998, 01/01/2003, 01/01/2006, 01/07/2013 (Emer.), 03/24/2013, 01/01/2017, 01/01/2019
Promulgated Under: 111.15
Statutory Authority: 145.09
Rule Amplifies: 145.01, 145.012, 145.036, 145.037, 147.038
Prior Effective Dates: 08/31/1992, 09/27/1998, 01/01/2003, 01/01/2006, 01/07/2013 (Emer.), 03/24/2013, 01/01/2017
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