Ohio Administrative Code
Title 4123 - Bureau of Workers' Compensation
Chapter 4123-14 - Noncomplying Employer
Section 4123-14-01 - Non-complying employers within the meaning of the law

(A) An employer, as defined in division (B) of section 4123.01 of the Revised Code, that either fails to establish or maintain industrial coverage, or fails to make payments of premiums to the state insurance fund, as required by Chapter 4123. of the Revised Code and the rules of the industrial commission and the bureau of workers' compensation, or fails to comply with the requirements for self-insurance under section 4123.35 of the Revised Code and the rules of the industrial commission or bureau of workers' compensation, shall be regarded as a non-complying employer.

(B) An employer, as defined in division (B) of section 4123.01 of the Revised Code that, after a final adjudication, has failed to pay an obligation, billing, account or assessment that is greater than one thousand dollars on or before its due date, shall be regarded as a non-complying employer.

(C) An employer found to be a non-complying employer under paragraph (B) of this rule shall have coverage reinstated as of the date of payment of an obligation, billing, account or assessment that is greater than one thousand dollars from which no appeal or protest is filed.

(D) An employer found to be a non-complying employer under paragraph (B) of this rule and that has filed a timely protest or appeal, shall have coverage reinstated and noncompliance period vacated, pending final administrative adjudication of that protest or appeal.