(A)Members of a
limited partnership association, as that term is defined in Chapter 1783. of
the Revised Code, are deemed to be in the employment of the association if
performing services for remuneration for the association.
(B)Individuals
who are limited partners in a limited partnership pursuant to Chapter 1782. of
the Revised Code shall be considered in the employment of the limited
partnership to the extent that remuneration in a form other than share of
profits is received by such limited partners for services performed for the
limited partnership.
(C)The
determination as to whether individuals are in covered employment with a
single-member limited liability company for the purposes of Chapter 4141. of
the Revised Code shall be determined based on the limited liability company's
tax classification for federal income and federal unemployment tax purposes as
follows:
(1)The member of
a single-member limited liability company that has not elected to be treated as
a corporation shall be treated as a sole proprietor. Services performed for the
limited liability company by family members of the sole proprietor shall not
constitute covered employment with the limited liability company if such family
members meet the requirements of division (B)(3)(f) of section 4141.01 of the
Revised Code.
(2)The member of
a single-member limited liability company that has elected to be treated as a
corporation shall be considered to be in covered employment with the limited
liability company if the member receives remuneration for services rendered to
the limited liability company or renders services in anticipation of receiving
remuneration from the limited liability company.
(3)If the member
of a single-member limited liability company is a corporation, a corporate
officer of that corporation shall be considered to be in covered employment
with the limited liability company if the officer receives remuneration for
services rendered to the limited liability company, or renders services to the
limited liability company in anticipation of receiving remuneration.
(D)The
determination as to whether individuals are in the employment of a multi-member
limited liability company for the purposes of Chapter 4141. of the Revised Code
shall be determined based on the limited liability company's tax classification
for federal income and federal unemployment tax purposes, as follows:
(1)If all of the
members of a multi-member limited liability company that has not elected to be
treated as a corporation are individuals, the members shall be treated as
partners. Services performed by a family member of any individual member of the
limited liability company shall not constitute covered employment with the
limited liability company if the relationship of each individual member of the
limited liability company to the family member meets the requirements of
division (B)(3)(f) of section 4141.01 of the Revised Code.
(2)If the members
of a multi-member limited liability company that has elected to be treated as a
corporation are two or more individuals, they shall be considered to be in
covered employment with the limited liability company if they receive
remuneration for services rendered to the limited liability company, or render
services to the limited liability company in anticipation of receiving
remuneration.
(3)If the members
of a multi-member limited liability company are corporations, a corporate
officer of any of those corporations shall be considered to be in covered
employment with the limited liability company if the officer receives remuneration
for services rendered to the limited liability company, or renders services to
the limited liability company in anticipation of receiving remuneration.
Five Year Review (FYR) Dates: 1/13/2023 and 01/13/2028
Certification: CERTIFIED ELECTRONICALLY
Date: 01/13/2023
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.33
Prior Effective Dates: 10/01/1941, 07/03/1986, 12/30/1991,
06/03/1996, 01/26/2002, 01/01/2003, 08/14/2008, 04/01/2012, 12/28/2017