For the purposes of division (B)(3)(f) of section 4141.01 of the
Revised Code:
(A) The services
performed by an individual for a partnership will be excluded only if the
relationship of each partner to the worker meets the requirements of division
(B)(3)(f) of section 4141.01 of the Revised Code.
(B) The services
performed by an individual for a corporation cannot be excluded under division
(B)(3)(f) of section 4141.01 of the Revised Code, even if the corporation is
family owned.
Effective: 12/28/2017
Five Year Review (FYR) Dates: 10/3/2017 and 12/28/2022
Certification: CERTIFIED ELECTRONICALLY
Date: 12/08/2017
Promulgated Under: 119.03
Statutory Authority: 4141.13(a)
Rule Amplifies: 4141.01(B)(3)(f)
Prior Effective Dates: 01/01/1974, 07/03/1986