Ohio § 4123.41

§ 4123.41.

(A)(1) For policy years that begin prior to January 1, 2016, by the first day of January

of each year, the bureau of workers' compensation shall furnish to the county auditor

of each county and the chief fiscal officer of each taxing district in a county and

of each district activity and institution mentioned in section 4123.39 of the Revised Code forms containing the premium rates applicable to the county, district, district activity,

or institution as an employer, on which to report the amount of money expended by

the county, district, district activity, or institution during the previous twelve

calendar months for the services of employees under this chapter. Each county auditor and each fiscal officer of a district, district activity, and

institution shall calculate on the form it receives from the bureau under division

(A) of this section the premium due as its proper contribution to the public insurance

fund and issue a warrant in favor of the bureau for the amount due from the county,

district, district activity, or institution to the public insurance fund. (2) For a policy year commencing on or after January 1, 2016, by the first day of November

of each year, the bureau shall furnish to the county auditor of each county and the

chief fiscal officer of each taxing district in a county and of each district activity

and institution mentioned in section 4123.39 of the Revised Code forms showing the estimated premium due from the county, district, district activity,

or institution for the forthcoming policy year. After the conclusion of each policy year, the county auditor of each county and the

chief fiscal officer of each taxing district in a county and of each district activity

and institution mentioned in section 4123.39 of the Revised Code shall, on or before the fifteenth day of February immediately following the conclusion

of the policy year, report the amount of money expended by the county, district, district

activity, or institution during the policy year for the services of employees under

this chapter.  The bureau shall adjust the premium and assessments charged to the employer for

the difference between estimated gross payrolls and actual gross payrolls, and the

employer immediately shall pay any balance due to the bureau.  Any balance due the employer shall be credited to the employer's account. The administrator may adopt rules setting forth penalties for failure to submit the

report of money expended as required by this division, including, but not limited

to, exclusion from alternative rating plans and discount programs. (B)(1) Except as otherwise provided in division (B) of this section, payments due under

this section shall be made according to the following schedule: (a) For payments of premium and assessments due for a policy year that commences on or

before January 1, 2014: (i) On or before the fifteenth day of May immediately following the conclusion of the

policy year, no less than forty-five per cent of the annual amount due for the policy

year; (ii) On or before the first day of September immediately following the conclusion of the

policy year, no less than the total amount due for the policy year. (b) For the policy year commencing January 1, 2015: (i) On or before the fifteenth day of May immediately following the conclusion of the

policy year, no less than fifty per cent of the annual amount due for the policy year; (ii) On or before the first day of September immediately following the conclusion of the

policy year, no less than the total amount due for the policy year. (c) For the policy year commencing January 1, 2016: (i) On or before the fifteenth day of May in that policy year, no less than fifty per

cent of the annual premium estimated by the bureau. (ii) On or before the first day of September in that policy year, no less than the total

amount of annual premium estimated by the bureau. (d) For a policy year commencing on or after January 1, 2017, the total amount of annual

premium estimated by the bureau on or before the thirty-first day of December immediately

preceding the start of the policy year. (2) The administrator, with the advice and consent of the bureau of workers' compensation

board of directors, shall adopt rules to permit employers to make periodic payments

of the premium and assessments due under this section.  The rules shall include provisions for the assessment of interest charges, if appropriate,

and for the assessment of penalties when an employer fails to make timely premium

payments.  The administrator may adopt rules to establish an administrative fee for those periodic

payments. (C) The legislative body of any county, district, district activity, or institution may

reimburse the fund from which the workers' compensation payments are made by transferring

to the fund from any other fund of the county, district, district activity, or institution,

the proportionate amount of the payments that should be chargeable to the fund, whether

the fund is derived from taxation or otherwise.  The proportionate amount of the payments chargeable to the fund may be based on

payroll, relative exposure, relative loss experience, or any combination of these

factors, as determined by the legislative body. (1) The workers' compensation program payments of any county, district, district activity,

or institution may include all payments required by any bureau of workers' compensation

rating plan. (2) The workers' compensation program payments of any county, district, district activity,

or institution, except for a county board of developmental disabilities, a board of

alcohol, drug addiction, and mental health services, a board of mental health services,

and a board of alcohol and drug addiction services, also may include any of the following: (a) Direct administrative costs incurred in the management of the county, district, district

activity, or institution's workers' compensation program; (b) Indirect costs that are necessary and reasonable for the proper and efficient administration

of the workers' compensation program as documented in a cost allocation plan.  The indirect cost plan shall conform to the United States office of management and

budget circular A-87 “cost principles for state and local governments,” 2 C.F.R. 225 , as most recently amended on May 10, 2004.  The plan shall not authorize payment from the fund of any general government expense

required to carry out the overall governmental responsibilities. (3) Within sixty days before a legislative body changes the method used for calculating

the proportionate amount of the payments chargeable to the fund, it shall notify,

consult with, and give information supporting the change to any elected official affected

by the change.  A transfer made pursuant to division (B)(2) of this section is not subject to section 5705.16 of the Revised Code . (D) Any county board of developmental disabilities, board of alcohol, drug addiction,

and mental health services, board of mental health services, or board of alcohol and

drug addiction services whose workers' compensation payments, on or before September

28, 2012, includes costs referred to in division (C)(2) of this section may continue

to do so on and after September 28, 2012. (E) The bureau may investigate the correctness of the information provided by the county

auditor and chief fiscal officer under division (A) of this section, and if the bureau

determines at any time that the county, district, district activity, or institution

has not reported the correct information, the administrator of workers' compensation

may make deductions or additions as the facts warrant and take those facts into consideration

in determining the current or future contributions to be made by the county, district,

district activity, or institution.  If the county, district, district activity, or institution does not furnish the

report in the time required by this section, the administrator may fix the amount

of contribution the county, district, district activity, or institution must make

and certify that amount for payment. (F) For payments of premium and assessments for a policy year prior to the policy year

commencing January 1, 2015, the administrator shall provide a discount to any county,

district, district activity, or institution that pays its total amount due to the

public insurance fund on or before the fifteenth day of May of each year as its proper

contribution for premiums.  The administrator shall base the discount provided under this division on the savings

generated by the early payment to the public insurance fund.  The administrator may provide the discount through a refund to the county, district,

district activity, or institution or an offset against the future contributions due

to the public insurance fund from the county, district, district activity, or institution. (G) The administrator may impose an interest penalty for late payment of any amount due

from a county, district, district activity, and institution at the interest rate established

by the state tax commissioner pursuant to section 5703.47 of the Revised Code .