Ohio Administrative Code
Title 4141 - Department of Job and Family Services
Chapter 4141-17 - Successorship
Section 4141-17-02 - Mandatory transfer
Universal Citation: OH Admin Code 4141-17-02
Current through all regulations passed and filed through September 16, 2024
(A) The transferee will become a successor in interest by operation of law where:
(1)
There is a
transfer of all of the transferor's trade or business located in the state of
Ohio.
(2)
At the time of the transfer the transferor is liable
under Chapter 4141. of the Revised Code.
(3)
The transferee,
as successor in interest, will assume all of the resources and liabilities of
the transferor's account. The director will revise the contribution rates of
the transferee to reflect the result of the successorship.
(4)
The director will
not approve a transfer of experience or contribution rates of the transferee or
transferor for any contribution period with respect to which the director has
determined contribution rates for the transferee or transferor pursuant to
division (G) of section
4141.24 or section
4141.48 of the Revised
Code.
(B) If the director finds pursuant to division (G)(1) of section 4141.24 of the Revised Code that an employer has transferred a portion of its trade or business to another employer and, at the time of the transfer, both employers are under substantially common ownership, management, or control, then the unemployment experience and outstanding debt attributable to the transferred portion of the trade or business will be transferred to the transferee.
(1)
In order for the
director to determine the portion of the payroll and unemployment experience to
be transferred to the transferee, the transferor and the transferee will
provide:
(a)
The
address, location, and description of the portion of the trade or business
transferred;
(b)
The date of transfer;
(c)
The date of the
first employment subject to the Ohio unemployment compensation law for the
transferring portion of the trade or business before it was
transferred;
(d)
The gross and taxable payroll total for individuals
covered under the Ohio unemployment compensation law attributable to the
transferred portion for the four completed calendar quarters immediately
preceding the quarter in which the transfer occurred; and
(e)
The names and
social security numbers of the employees transferred and retained by the
transferee.
(2)
If the director finds that information provided by the
transferor and transferee is incomplete or inaccurate, the director will
determine the portion of the payroll and unemployment experience to be
transferred based on available records, and may estimate payroll and
unemployment experience to calculate the appropriate rate of contribution for
the transferor and transferee.
(3)
If the director
determines under this rule that payroll, outstanding debt and experience are to
be transferred, the outstanding debt, taxable wages, contributions, voluntary
contributions, amounts transferred to the mutualized account under section
4141.24 of the Revised Code, and
charges for benefits paid, that are attributable to the transferor for all
periods prior to the date of transfer, will be transferred based on the ratio
that the taxable wages attributable to the transferred portion for the four
completed calendar quarters immediately preceding the quarter in which the
transfer occurred bears to the total taxable wages of the transferor for the
same period. Charges for unemployment compensation benefits paid after the
effective date of the transfer, to individuals who were transferred to the
transferee, will be charged to the account of the transferee.
(4)
Except as
provided in paragraph (B)(5) of this rule, rates calculated pursuant to this
rule for the transferor and transferee will be effective the date of the
transfer and for each year thereafter.
(5)
The director will
not determine contribution rates of the transferee or transferor pursuant to
this rule if the director has determined contribution rates for the transferor
or transferee for the same contribution period or periods pursuant to division
(G)(2) of section 4141.24 or section
4141.48 of the Revised
Code.
Replaces: 4141-17-04, 4141-17-05
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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