(A)If the
director finds pursuant to division (G)(1) of section 4141.24 of the Revised
Code that an employer has transferred a portion of its
trade or business to another employer and, at the time of the transfer, both
employers are under substantially common ownership, management, or control,
then the unemployment experience and outstanding debt attributable to the
transferred portion of the trade or business shall be transferred to the
transferee.
(B)In order for
the director to determine the portion of the payroll and unemployment
experience to be transferred to the transferee, the transferor and the
transferee shall provide:
(1)The address,
location, and description of the portion of the trade or business transferred;
(2)The date of
transfer;
(3)The date of
the first employment subject to the Ohio unemployment compensation law for the
transferring portion of the trade or business before it was transferred;
(4)The gross and
taxable payroll total for individuals covered under the Ohio unemployment
compensation law attributable to the transferred portion for the four completed
calendar quarters immediately preceding the quarter in which the transfer
occurred; and
(5)The names and
social security numbers of the employees transferred and retained by the
transferee.
(C)If the
director finds that information provided by the transferor and transferee is
incomplete or inaccurate, the director shall determine the portion of the
payroll and unemployment experience to be transferred based on available
records, and may estimate payroll and unemployment experience as the basis on which to transfer experience andto calculate the appropriate rate of contribution for
the transferor and transferee.
(D)If the
director determines under this rule that payroll, outstanding debt and
experience are to be transferred, the outstanding debt, taxable wages,
contributions, voluntary contributions, amounts transferred to the mutualized
account under section 4141.24 of the Revised Code, and charges for benefits
paid, that are attributable to the transferor for all periods prior to the date
of transfer, shall be transferred based on the ratio that the taxable wages attributable
to the transferred portion for the four completed calendar quarters immediately
preceding the quarter in which the transfer occurred bears to the total taxable
wages of the transferor for the same period. Charges for unemployment
compensation benefits paid after the effective date of the transfer, to
individuals who were transferred to the transferee, shall be charged to the
account of the transferee.
(E)Except as
provided in paragraph (F) of this rule, rates calculated pursuant to this rule
for the transferor and transferee shall be effective the date of the transfer
and for each year thereafter.
(F)The director
shall not determine contribution rates of the transferee or transferor pursuant
to this rule if the director has determined contribution rates for the
transferor or transferee for the same contribution period or periods pursuant
to division (G)(2) of section 4141.24 or section 4141.48 of the Revised Code.
Effective: 3/28/2019
Five Year Review (FYR) Dates: 1/7/2019 and 03/28/2024
Certification: CERTIFIED ELECTRONICALLY
Date: 03/14/2019
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.48
Prior Effective Dates: 01/01/2006, 05/17/2007, 08/14/2008