(A)The notice of
election to become a reimbursing employer is to shall be made on a form prescribed by the director, or on a form containing the
information, as required herein. The notice must show the total amount
of wages paid for covered employment during each of the four completed calendar
quarters immediately preceding the date of the notice of election. (Total wages paid for covered employment in any quarter
between the quarters shown in the notice and the effective date of the electionThe notice must be furnished no later than fifteen days
following such effective date.) An explanation
shall be furnished where less than four quarters of wages are shown, or when
wages in one quarter, or several quarters, differ substantially from others.
The notice must be signed by a duly authorized officialrepresentative of the organization.
(B)Unless the
documents are already on file with the department, the notice must be
accompanied by certified copies of:
(1)Resolution by
the board of directors, trustees, or other governing body of the electing
organization, however denominated, setting forth the organization's election to
become liable for payments in lieu of contributions, pursuant to the provisions
of section 4141.241 of the Revised Code; and
(2)Letter of
exemption from internal revenue service granting exemption from income tax
under section 501(a) of the Internal Revenue Code of 1954 with respect to
organizations described in section 501(c)(3) of that code.
Effective: 6/18/2020
Five Year Review (FYR) Dates: 4/2/2020 and 06/18/2025
Certification: CERTIFIED ELECTRONICALLY
Date: 06/08/2020
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.13(G), 4141.241(A)
Prior Effective Dates: 01/01/1972, 07/03/1986, 01/15/2001,
01/01/2006, 04/01/2015