Ohio § 4141.241

§ 4141.241.

(A)(1) Any nonprofit organization described in division (X) of section 4141.01 of the Revised Code , which becomes subject to this chapter on or after January 1, 1972, shall pay contributions

under section 4141.25 of the Revised Code , unless it elects, in accordance with this division, to pay to the director of job

and family services for deposit in the unemployment compensation fund an amount in

lieu of contributions equal to the amount of regular benefits plus one half of extended

benefits paid from that fund that is attributable to service in the employ of the

nonprofit organization to individuals whose service, during the base period of the

claims, was within the effective period of such election. (2) Any nonprofit organization which becomes subject to this chapter after January 1,

1972, may elect to become liable for payments in lieu of contributions for a period

of not less than the remainder of that calendar year and the next calendar year, beginning

with the date on which such subjectivity begins, by filing a written notice of its

election with the director not later than thirty days immediately following the date

of the determination of such subjectivity. (3) Any nonprofit organization which makes an election in accordance with this division

will continue to be liable for payments in lieu of contributions for the period described

in this division and until it files with the director a written notice terminating

its election.  The notice shall be filed not later than thirty days prior to the beginning of the

calendar year for which the termination is to become effective. (4) Any nonprofit organization which has been paying contributions for a period subsequent

to January 1, 1972, may change to a reimbursable basis by filing with the director,

not later than thirty days prior to the beginning of any calendar year, a written

notice of election to become liable for payments in lieu of contributions.  The election shall not be terminable by the organization during that calendar year

and the next calendar year. (5) The director, in accordance with any rules the director prescribes, shall notify

each nonprofit organization of any determination which the director may make of its

status as an employer and of the effective date of any election which it makes and

of any termination of the election.  Any determinations shall be subject to reconsideration, appeal, and review in accordance

with section 4141.26 of the Revised Code . (B) Except as provided in division (I) of section 4141.29 of the Revised Code , benefits based on service with a nonprofit organization granted a reimbursing status

under this section shall be payable in the same amount, on the same terms, and subject

to the same conditions, as benefits payable on the basis of other service subject

to this chapter.  Payments in lieu of contributions shall be made in accordance with this division

and division (D) of section 4141.24 of the Revised Code . (1)(a) At the end of each calendar quarter, or at the end of any other period as determined

by the director under division (D)(4) of section 4141.24 of the Revised Code , the director shall bill each nonprofit organization or group of such organizations

which has elected to make payments in lieu of contributions for an amount equal to

the full amount of regular benefits plus one half of the amount of extended benefits

paid during such quarter or other prescribed period which is attributable to service

in the employ of such organization. (b) In the computation of the amount of benefits to be charged to employers liable for

payments in lieu of contributions, all benefits attributable to service described

in division (B)(1)(a) of this section shall be computed and charged to such organization

as described in division (D) of section 4141.24 of the Revised Code , and, except as provided in division (D)(2) of section 4141.24 of the Revised Code , no portion of the amount may be charged to the mutualized account established by division (B) of section 4141.25 of the Revised Code . (c) The director may prescribe regulations under which organizations, which have elected

to make payments in lieu of contributions, may request permission to make such payments

in equal installments throughout the year with an adjustment at the end of the year

for any excess or shortage of the amount of such installment payments compared with

the total amount of benefits actually charged the organization's account during the

year.  In making any adjustment, where the total installment payments are less than the

actual benefits charged, the organization shall be liable for payment of the unpaid

balance in accordance with division (B)(2) of this section.  If the total installment payments exceed the actual benefits charged, all or part

of the excess may, at the discretion of the director, be refunded or retained in the

fund as part of the payments which may be required in the next year. (2) Payment of any bill rendered under division (B)(1) of this section shall be made

not later than thirty days after the bill was mailed to the last known address of

the organization or was otherwise delivered to it, unless there has been an application

for review and redetermination in accordance with division (B)(4) of this section. (3) Payments made by an organization under this section shall not be deducted or deductible,

in whole or in part, from the remuneration of individuals in the employ of the organization. (4) An organization may file an application for review and redetermination of the amounts

appearing on any bill rendered to such organization under division (B)(1) of this

section.  The application shall be filed and determined under division (D)(4) of section 4141.24 of the Revised Code . (5) Past-due payments of amounts in lieu of contributions shall be subject to the same

interest rates and collection procedures that apply to past-due contributions under sections 4141.23 and 4141.27 of the Revised Code .  In case of failure to file a required quarterly report within the time prescribed

by the director, the nonprofit organization shall be subject to a forfeiture pursuant

to section 4141.20 of the Revised Code for each quarterly report that is not timely filed. All interest and forfeitures collected under this division shall be paid into the

unemployment compensation special administrative fund as provided in section 4141.11 of the Revised Code . (6) All payments in lieu of contributions collected under this section shall be paid

into the unemployment compensation fund as provided in section 4141.09 of the Revised Code .  Any refunds of such payments shall be paid from the unemployment compensation fund,

as provided in section 4141.09 of the Revised Code . (C)(1) Any nonprofit organization, or group of such organizations approved under division

(D) of this section, that elects to become liable for payments in lieu of contributions

shall be required within thirty days after the effective date of its election, to

execute and file with the director a surety bond approved by the director. (2)(a) The amount of the bond required shall be equal to three per cent of the organization's

wages paid for employment as defined in section 4141.01 of the Revised Code that would have been taxable had the organization been a subject employer during

the four calendar quarters immediately preceding the effective date of the election,

or the amount established by the director within the limitation provided in division

(C)(2)(c) of this section, whichever is the less.  The effective date of the amount of the bond required after the employer initially

is determined by the director to be liable for payments in lieu of contributions shall

be the renewal date of the bond.  If the nonprofit organization did not pay wages in each of such four calendar quarters,

the amount of the bond shall be as determined by the director under regulations prescribed

for this purpose. (b) Any bond deposited under this division shall be in force for a period of not less

than two calendar years and shall be renewed with the approval of the director, at

such times as the director may prescribe, but not less frequently than at two-year

intervals as long as the organization continues to be liable for payments in lieu

of contributions.  The director shall require adjustments to be made in a previously filed bond as

the director considers appropriate.  If the bond is to be increased, the adjusted bond shall be filed by the organization

within thirty days of the date that notice of the required adjustment was mailed or

otherwise delivered to it.  Failure by any organization covered by such bond to pay the full amount of payments

in lieu of contributions when due, together with any applicable interest provided

for in division (B)(5) of this section, shall render the surety liable on the bond

to the extent of the bond, as though the surety was the organization. (c) The required bond for any nonprofit organization, or group of such organizations

approved by the director under division (D) of this section, that is determined by

the director to be liable for payments in lieu of contributions, and the required

bond for any renewed elections under division (C)(2)(b) of this section shall not

exceed two million dollars. (3) If any nonprofit organization fails to file a bond or file a bond in an increased

amount, as provided under this division, the director may terminate the organization's

election to make payments in lieu of contributions effective for the quarter following

such failure and the termination shall continue for not less than the remainder of

that calendar year and the next calendar year, beginning with the quarter in which

the termination becomes effective;  except that the director may extend for good cause

the applicable filing period by not more than thirty days. (D)(1) Two or more nonprofit organizations that have become liable for payments in lieu

of contributions, in accordance with division (A) of this section, may file a joint

application to the director for the establishment of the group account for the purpose

of sharing the cost of benefits paid that are attributable to service in the employ

of those employers.  Notwithstanding division (E) of section 4141.242 of the Revised Code , hospitals operated by this state or a political subdivision may participate in a

group account with nonprofit organizations under the procedures set forth in this

section.  Each application shall identify and authorize a group representative to act as the

group's agent for the purposes of this division. (2) Upon the director's approval of the application, the director shall establish a group

account for the employers effective as of the beginning of the calendar quarter in

which the director receives the application and shall notify the group's representative

of the effective date of the account.  The account shall remain in effect for not less than two years and thereafter until

terminated by the director or upon application by the group. (3) Upon establishment of the account, each member of the group shall be liable, in the

event that the group representative fails to pay any bill issued to it pursuant to

division (B) of this section, for payments in lieu of contributions with respect to

each calendar quarter in the amount that bears the same ratio to the total benefits

paid in the quarter that are attributable to service performed in the employ of all

members of the group as the total wages paid for service in employment by the member

in the quarter bear to the total wages paid during the quarter for service performed

in the employ of all members of the group. (4) The director shall adopt regulations as considered necessary with respect to the

following:  applications for establishment, bonding, maintenance, and termination

of group accounts that are authorized by this section;  addition of new members to

and withdrawal of active members from such accounts;  and the determination of the

amounts that are payable under this division by the group representative and in the

event of default in payment by the group representative, members of the group, and

the time and manner of payments.