Current through all regulations passed and filed through September 16, 2024
(A) Definitions.
As used in this rule:
(1) "Annual payroll report" means the report
of the employer's actual payroll expenditures
submitted
pursuant to section
4123.26 of the Revised Code for
private employers,
section
4123.41 of the Revised Code for
public employers, and under rule
4123-17-14 of the Administrative
Code.
(2) "Payments" means
premiums, administrative costs, assessments, fines or monies otherwise due to
any fund administered by the bureau of
workers' compensation, including amounts due for retrospective
rating.
(B) Premium
payments
are due by the date indicated on the invoice provided
by the bureau pursuant to rule
4123-17-14 of the Administrative
Code. Other payments and reports
pursuant to Chapter 4123. of the
Revised Code
will be considered late if not received by the bureau
on the due date specified by statute or administrative rule implementing such
statute. If statute and rule do not specify a date for a payment, such payments
will be
considered late if not received by the bureau by the due date on the invoice
issued by the bureau.
(1) The administrator
of workers' compensation may establish a grace
period during which a penalty will not be assessed on late payments or late
reporting.
(2) If the bureau
imposes a lapse in coverage on an employer's policy for failure to make premium
payments within a grace period established by the administrator pursuant to
paragraph (B)(1) of this rule, such lapse
will be
effective from the first day of the month which falls nearest the due date of
the payment.
(C)
Penalties for late payments.
(1) If an
employer fails to pay premium and assessments when due, the administrator may
assess a penalty at the interest rate established by the state tax commissioner
pursuant to section 5703.47 of the Revised
Code.
(2) If an employer recognized
by the administrator as an alternate employer
organization as defined in section
4133.01 of the Revised Code,
or a professional employer organization, as defined in section
4125.01 of the Revised Code,
fails to make timely payment of premiums and assessments
in
accordance with rule
4123-17-14 of the Administrative
Code, the administrator
will revoke the alternate
employer organization's registration or the professional employer
organization's registration pursuant to rule
4123-17-15.7 of the Administrative Code.
(D) Penalties for failure to file
or pay amounts due under the annual payroll report.
(1) If an employer fails to file or pay
amounts due under the annual payroll report within the grace period established
by the administrator pursuant to paragraph (B)(1) of this rule:
(a) The employer
will be removed
from all rating plans and discount programs for the policy year immediately
following the policy year to which the annual payroll report pertains. Unless
otherwise specified in the rules of the program, such employer
will be
base-rated or experience-rated, as determined by
the expected losses of the employer pursuant to rules
4123-17-33 and
4123-17-34 of the Administrative
Code, and
(b) The premium and
assessments due from the employer for the policy year to which such report
pertains
will be calculated based on the estimated payroll of
the employer used in calculating estimated premium due, increased by ten per
cent.
(2) The bureau
will
not impose a lapse in coverage on an employer that is current with its
estimated premium payments for failure to file an annual payroll report for the
preceding policy year.
(E) Certification of past-due amounts to the
attorney general.
Pursuant to sections
131.02 and
4123.323 of the Revised Code,
the bureau
will certify past due amounts to the attorney general
according to the following schedule:
(1) Premium payments: seventy-five days after
the annual payroll report for the policy year to which the premium payments
pertain is due under rule
4123-17-14 of the Administrative
Code.
(2) Penalties for failure to
make estimated premium payments: seventy-five days after the annual payroll
report for the policy year to which the premium payments pertain is due under
rule 4123-17-14 of the Administrative
Code.
(3) All other assessments and
penalties thereon: forty five days after the due date set forth in paragraph
(B) of this rule.
