Policy Name:
|
Employer of Record Change
|
Policy #:
|
EP-05-04
|
Code/Rule Reference
|
Ohio Administrative Code (OAC) 4123-17-02,
4123-17-15
and 4123-17-15.1.
|
Effective Date:
|
January 23, 2023
|
Approved:
|
Rex Blateri, Chief of Employer Services
|
Origin:
|
Employer Policy
|
Supersedes:
|
Employer of Record Change policy effective February 14,
2014.
|
History:
|
Revised January 23, 2023. New policy issued February
14, 2014.
|
Review Date:
|
January 23, 2028
|
I.
Policy Purpose
This policy describes the role
of Employer Services in ensuring the Ohio Bureau of Workers' Compensation (BWC)
has assigned a claim to the correct employer policy number.
II.
Applicability
The policy
applies to BWC Employer Services, employers, state fund Alternate Employer
Organizations (AEOs), and state fund Professional Employer Organizations
(PEOs).
III. Definitions
Employer
of Record (EOR): Entity legally responsible for purposes of workers’
compensation as the employer for a claim filed by an injured worker.
IV. Policy
A. Employer
Services staff may assist other BWC departments and units to ensure a claim has
been assigned to the correct employer policy number. Employer Services staff
may also refer to Claims Policy & Support’s Changing
the Employer and/or Policy Number after Initial Determination policy
and procedure.
B. Primarily,
Employer Services staff assist in determining a state fund policy number, AEO
and client employer status, or PEO and client employer status, on the date of
injury or occupational disease. In making this determination, Employer Services
staff may:
1.
Review BWC records;
2.
Review provided records;
3.
Make a recommendation as to the correct policy number; and
4.
Ensure the proper computer systems are updated.
C. Employer
Services changes to the EOR on a claim.
1.
Employer Services staff will change the EOR on a claim when a state fund
AEO enters into an AEO agreement, or terminates an AEO agreement, with a state
fund client employer.
2.
Employer Services staff will change the EOR on a claim when a state fund
PEO enters into a PEO agreement, changes a PEO agreement, or terminates a PEO
agreement, with a state fund client employer.
3.
See the Alternate
Employer Organizations (AEOs) and Professional Employer Organizations (PEOs)
policy for additional information.
4.
Employer Services staff will change the EOR on a claim when an employer
succeeds another employer, in whole or in part, in the operation of a business.
See the Successorship
policy for additional information.
D. Employer Services
staff may, as part of an employer audit or compliance issue, identify claims
assigned to the wrong policy number. If such a claim is identified, Employer
Services staff will communicate the information to Claims Services staff as
follows.
1.
If the claim is incorrectly assigned to a policy number and the correct
policy number is identified, Employer Services staff will do all of the
following.
a.
Provide an explanation as to why the policy number should be changed.
b.
Provide a copy of the evidence relied upon for the policy number change.
BWC considers the following items proof of employment:
i.
An injured worker's paystub for the date of injury that includes the
employer's federal employer identification number (FEIN) as part of the printed
form;
ii.
A W-2 for the date of injury year with box A containing the injured
worker's Social Security number and box B containing the employer's FEIN;
iii. A
1099 for the date of injury year with box RECIPIENT'S TIN containing the
injured worker's Social Security number and box PAYER'S TIN containing the
employer's FEIN; or
iv. State
Unemployment Employer's Report of Wages – Supplemental for the quarter in which
the date of injury occurred. The report will show the injured worker's name,
Social Security number, gross wages, and number of weeks worked.
c.
If the employer is the policyholder for both the correct policy number
and the incorrect policy number, request the employer sign the State Fund
Employer's Agreement to Accept Claim Assignment (C-263)
or notify Claims Services staff if the employer refuses to sign the C-263; or
d.
If two unrelated employers are involved, request the incorrect employer
sign the Request to Correct Employer and/or Policy Number Assignment (C-264),
or an equivalent written statement that the policy number assignment is
incorrect, and request the correct employer sign the C-263 or notify Claims
Services staff if the correct employer refuses to sign the C-263.
2.
If the claim is incorrectly assigned to the employer, and the correct
policy is not identified, Employer Services staff will:
a.
Provide verification the injured worker is not reported on any tax
records and does not appear on any internal payroll records or expense
categories for casual or spot labor; and
b.
Request the employer sign the C-264 or an equivalent written statement
that the policy number assignment is incorrect.
E. Employer
Services staff may use the following resources in situations involving a
self-insuring employer.
1.
For additional information regarding self-insuring PEOs and EOR changes,
see the Self-Insured Professional Employer Organization Client Relationship
Notification (UA-3SI) policy.
2.
Questions regarding an EOR change involving a self-insuring employer may
be referred to BWC Self-Insured Inquiries.
F. If a
situation arises that is not covered in this policy, Employer Services staff
may contact BWC Legal or the local BWC attorney for assistance.