Ohio Administrative Code
Title 5101:12 - Child Support
Chapter 5101:12-10 - Disposition: Undistributed Support Payments
Section 5101:12-10-90.1 - Employer responsibilities
Current through all regulations passed and filed through September 16, 2024
(A) Every employer shall make a new hire report to the Ohio department of job and family services (ODJFS) regarding the hiring, rehiring, or return to work as an employee, or contractor, of a person who resides, works, or will be assigned to work in this state to whom the employer anticipates paying compensation.
(B) An employer with employees or contractors in two or more states that transmits new hire reports magnetically or electronically may make the new hire report to another state if the employer does both of the following:
(C) An employer shall include all of the following in each new hire report:
(D) An employer may make a new hire report by submitting a copy of the United States internal revenue service form W-4 (employee's withholding allowance certificate) for the employee, a form provided by ODJFS, or any other hiring document or data storage device or mechanism ODJFS authorizes. An employer may make the new hire report by mail, fax, magnetic or electronic means, or other means ODJFS authorizes. If an employer makes a new hire report by mail, the date of making the report is the postmark date if the report is mailed in the United States with first-class postage and is addressed as ODJFS authorizes. An employer shall make the new hire report no later than twenty days after the date on which the employer hires or rehires an employee or the employee returns to work or the date on which the employer engages or re-engages the contractor or the contractor resumes providing services under the contract.
(E) An employer that fails to make a new hire report shall be liable to ODJFS for a civil penalty of twenty-five dollars for each failure to make a report. If the failure to make a new hire report is the result of a conspiracy between the employer and the employee not to supply the report or to supply a false or incomplete report, the employer shall be liable for a civil penalty of five hundred dollars for each such failure.
Five Year Review (FYR) Dates:
06/29/2015 and
06/29/2020
Promulgated
Under: 119.03
Statutory
Authority: 3121.8911,
3125.25
Rule
Amplifies: 3121.891,
3121.892,
3121.893,
3121.8910,
3125.03
Prior
Effective Dates: 10/1/97 (Emer), 12/30/97, 12/1/01, 9/1/05, 12/01/11,
5/1/14