(A) Each employer desiring to participate in
a common rate shall make application in writing signed by a duly authorized
representative. The application may, if the parties elect, be filed as a joint
request, signed by a duly authorized representative of each entity desiring to
participate in the common rate. Such application must be made on or before the
thirty-first of December of the year preceding that for which the common rate
is to apply. Each application shall contain the names and the unemployment
compensation account numbers of all the employers applying for the common rate
and a statement explaining the ownership common to each employer applicant. In
the event that such application is granted and a common rate group is
established, such common rate group shall be in force and effect annually
thereafter, provided that each member of the common rate group continues to
meet the eligibility requirements each year thereafter. The common rate and the
group shall be discontinued effective at the close of any calendar year with
respect to which the director determines that the requirements were not met or
in the event the participating employers or any one thereof shall notify the
director in writing by the thirty-first of December of that calendar year of
its wish to discontinue the use of a common rate effective the thirty-first of
December of that calendar year.
(1) To be
eligible for a common rate, each employer desiring to participate in the common
rate must:
(a) Be subject to Chapter 4141. of
the Revised Code as of the first day of the year for which the common rate is
to apply;
(b) Be eligible for an
experience rate on its own individual experience;
(c) Have a positive balance in its account;
and
(d) Be owned by the same
business entity, business entities, individual, or individuals and the business
entity, business entities, individual, or individuals must have controlling
interest in each of the employers to be included in the group.
(2) For the purposes of this rule,
"controlling interest" means that the business entity, business entities,
individual, or individuals own more than fifty per cent of the employer as
measured by shares of stock, partnership share, or other appropriate measure of
business interest ownership as determined by the director.
(B) Each employer's account shall be
maintained as a separate entity, and each employer shall submit contribution
reports and shall be charged for benefits in the same manner as all other
employers. One legal entity may not report nor pay contributions for another
legal entity by what may be known as a common paymaster arrangement or by some
other similar agreement.
(C) Common
rates shall be determined by finding the sum of the average annual payrolls and
the sum of the positive balances of all the members of the common rate group
and computing the rate under section
4141.24 and division (A) of
section 4141.25 of the Revised
Code.
(D) If one of the employers
in a group granted a common rate shall have its status changed during the year
because of a sale, merger, reorganization, or any other cause, the common
contribution rate of the remainder of the group will continue in effect until
the close of the calendar year in which the status change was effective. The
employer having the change in status shall lose its right to the common rate as
of the effective date of the status change.
(E) No employer may participate in more than
one common rate group simultaneously.
An employer participating in a common rate group must request
discontinuance of its participation in the existing common rate group and be
determined to have discontinued participation in the existing common rate group
before the employer may be considered eligible to participate in a newly
constituted common rate group. An application for participation in a common
rate group shall not be construed by the director as an implied request for
discontinuance of an existing common rate group.
(F) If the director finds that any employer
or group of employers participating in a common rate has failed or neglected to
comply with the Ohio law and the rules of the department of job and family
services, the director may, effective with the date of such failure or neglect,
discontinue such common rate.
Notes
Ohio Admin. Code
4141-15-05
Five Year Review (FYR) Dates:
8/1/2022 and
08/01/2027
Promulgated
Under:
119.03
Statutory Authority:
4141.13
Rule Amplifies:
4141.24,
4141.25
Prior Effective Dates: 10/29/1993, 03/26/1999, 12/14/1999,
01/15/2001, 01/01/2006, 12/15/2011,
04/28/2017
Effective: 4/28/2017
Five Year
Review (FYR) Dates: 01/10/2017 and
04/28/2022
Promulgated
Under: 119.03
Statutory
Authority: 4141.13
Rule
Amplifies: 4141.24,
4141.25
Prior
Effective Dates: 10/29/1993, 3/26/1999, 12/14/1999, 01/15/2001, 01/01/2006,
12/15/2011