Ohio § 4123.40

§ 4123.40.

On or before the first day of July of every year, the administrator of workers' compensation

shall estimate the gross payroll of all state employers for the succeeding biennium

or fiscal year. The administrator shall determine and certify for the office of budget and management

that rate or rates which, when applied to the gross payroll estimate, will produce

an amount equal to the estimated cost of awards or claim payments to be made during

the like fiscal period, as determined by the administrator. The rate certified shall be applied and made a part of the gross payroll calculation

for the period for which the foregoing estimates have been made, in conformity with section 125.21 of the Revised Code .  The amounts collected shall be remitted to the bureau of workers' compensation as

provided in section 125.21 of the Revised Code . If the historical amounts remitted to the bureau are greater or less than historical

awards or claim payments, the difference shall be returned to the state employer or

recovered by the bureau in a manner determined by the administrator. In fixing the amount of contribution to be made by the state and each of its departments,

agencies, and instrumentalities, the administrator shall classify departments, agencies,

and instrumentalities into such groups as will equitably determine the contributions

in accordance with their expected individual accident experience so that the state

and its departments, agencies, and instrumentalities contribute an amount sufficient

to meet individual obligations and the obligations of the participants in total. Moneys collected from state employers shall not be used to pay compensation or other

benefits attributable to service of persons as employees of counties or taxing districts

therein, nor shall moneys collected from counties and taxing districts therein be

used to pay compensation or other benefits attributable to service of persons as employees

of the state.