The entire remuneration of
, whose contracts of hire have been
consummated within the borders of Ohio,
whose employment involves
activities both within and
the borders of Ohio, and where the
supervising office of the employer is located in Ohio, shall be included in the
payroll report. However, if the employer elects to obtain other-states'
coverage under section
of the Revised
through an other-states' insurer
the employer shall
include in the payroll
only the remuneration for work the employees perform
in Ohio and other work not covered by the other-states' policy
payroll as set forth in paragraph (I) of rule
of the Administrative Code
(B) The remuneration of employees of other
than Ohio employers, who have entered into a contract of employment outside of
Ohio to perform transitory services in interstate commerce only, both within
and outside of the boundaries of Ohio, shall not be included in the payroll
The bureau of workers'
compensation respects the extraterritorial right of the workers' compensation
insurance coverage of an out-of-state employer for its regular employees who
are residents of a state other than Ohio while performing work in the state of
Ohio for a temporary period not to exceed ninety days.
However, if the laws of the state of coverage do not
provide this same exemption to Ohio employers and their employees working
temporarily in that state, the out of state employer must obtain Ohio coverage
and report to the bureau the remuneration of its employees for work performed
While temporarily within this state
the rights of the employee and the employee's dependents under the laws of the
other state are the exclusive remedy against the employer on account of injury,
disease or death pursuant to division (H)(5) of section
4123.54 of the Revised Code and
remuneration for such employees shall not be included in the payroll report.
However, if a temporary period exceeds ninety consecutive days the out-of-state
employer shall include in the payroll report the remuneration for work the
employees perform in Ohio beyond that ninety day period
(D) Employees hired to work specifically in
Ohio must be reported for workers' compensation insurance under the Ohio fund,
regardless of where the contracts of hire were entered.
Where there is
possibility of conflict with respect to the application of the workers'
compensation law because the contract of employment is entered into and all or
some portion of the work is or is to be performed in different states
When an Ohio employer hires an employee to perform
transitory work outside of Ohio and the employee is not covered by the workers'
compensation laws of the state of residence for claims arising outside that
state because the contract of employment was not entered into in the state of
, the employer and his
employee, if the employment relationship
maintains sufficient contacts with the Ohio location to be covered by Ohio
workers' compensation law,
may mutually agree to be bound by the workers'
compensation laws of the state of Ohio by executing form C-110, or mutually
agree to be bound by the workers' compensation law of some other state by
executing form C-112, such forms to be obtained from and filed with the bureau
of workers' compensation within ten days after execution.
Ohio Admin. Code
Effective Dates: 7/1/62; 7/1/93, 1/5/09