Ohio Administrative Code
Title 4123 - Bureau of Workers' Compensation
Chapter 4123-21 - Coal-Workers' Pneumoconiosis Fund
Section 4123-21-04 - Notice of estimated premium, payroll reporting and reconciliation of premium due
Current through all regulations passed and filed through December 16, 2024
(A) The bureau will provide employers a notice of estimated premium due no later than March first preceding the policy year . BWC will estimate annual premium based on payroll from the most recently completed policy year.
The notice includes all the following:
The employer may revise the estimated payroll amount used to calculate estimated premium due for the policy year for good cause shown, as determined by bureau policy specific to the coal workers pneumoconiosis fund. Requests will not be accepted to revise payroll after April first preceding the policy year.
(B) At the conclusion of each policy year, the bureau or its designee will mail the insured a payroll report. The insured shall return the payroll report, and include a statement of the insured's actual payroll and the number of employees employed within each of the insured's assigned manual classifications for the prior policy period.
(C) Officers of a corporation, partners, or sole proprietors who engage in work activity directly related to the extraction, processing or transportation of coal shall report their remuneration to the coal-workers' pneumoconiosis fund. Reporting of officers', partners' or proprietors' remuneration is a condition precedent to the extension of coal-workers' pneumoconiosis fund coverage to such individuals as claimants.
(D) No provision of this rule may be construed to limit in any way the right of the bureau or its designee to audit the payroll records of the insured or to make adjustments based upon the findings of such audits.