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R.C. § 3121.89 Employee and Employer Defined
Library | Ohio Statutes |
Edition | 2023 |
Currency | Current with legislation from 2024 received as of February 15, 2024. |
Year | 2023 |
Citation | R.C. § 3121.89 |
As used in sections 3121.891 to 3121.8911 of the Revised Code:
(A) "Contractor" means an individual who provides services to an employer as an independent contractor for compensation that is reported as income other than wages and who is an individual, the sole shareholder of a corporation, or the sole member of a limited liability company. "Contractor" does not include any of the following:
(1) An individual performing intelligence or counterintelligence functions for a state agency if the head of the agency has determined that reporting pursuant to this section could endanger the safety of the individual or compromise an ongoing investigation or intelligence mission;
(2) A professionally licensed person who is providing services to the employer under that license;
(3) An individual who will receive for the services provided under the contract compensation of less than two thousand five hundred dollars per year or a greater amount that the director of job and family services establishes by rule adopted under section 3121.896 of the Revised Code.
(B) "Employee" means an individual who is employed to provide services to an employer for compensation that is reported as income from wages. "Employee" does not include an individual performing intelligence or counterintelligence functions for a state agency, if the head of the agency has determined that reporting pursuant to this section could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission.
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