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Reporting for corporate officers - Ohio

    https://info.bwc.ohio.gov/wps/portal/gov/bwc/for-employers/compliance/reporting-payroll/officer-payroll
    Jul 01, 2020 · December 15, 2020 BWC Corporate officers include the president, vice president, secretary, treasurer, and any other executive officers who are elected or appointed, and designated in minutes of the corporation. BWC considers corporate officers employees of the corporation, and they are covered under the workers' compensation policy.

Ohio

    https://www.bwc.ohio.gov/basics/guidedtour/generalinfo/empgeneralinfo15.asp
    Active executive officers of a corporation, except for an individual incorporated as a corporation or officers of a family farm corporation, are considered employees for workers' compensation purposes. The workers' compensation policy of the corporation covers the corporate officers, and the employer must report wages paid to corporate officers.

Ohio

    https://www.bwc.ohio.gov/basics/guidedtour/generalinfo/empgeneralinfo11.asp
    Family farm corporate officers ... An individual incorporated as a corporation, sole owner, zero employees does NOT have to establish or maintain an Ohio workers’ compensation policy unless the employer is required by another authority to show proof of workers’ compensation coverage (in which case having optional supplemental coverage would ...

Elective coverage - Ohio

    https://info.bwc.ohio.gov/wps/portal/gov/bwc/for-employers/workers-compensation-coverage/types-of-coverage/elective-coverage
    Jul 08, 2021 · If an employer has no employees, Ohio law makes workers' compensation coverage elective (optional) for the following employers. Sole proprietor. Partnership. Limited liability company (LLC) acting as a sole proprietor. Limited liability company (LLC) acting as a partnership. Family farm corporate officers.

Ohio

    https://www.bwc.ohio.gov/employer/forms/suppcoverage/SFESuppCoverage.asp
    Employers and employees who in following the tenets of their religion object to the payment and acceptance of insurance benefits can apply to be exempt from workers' compensation coverage in Ohio. Both the employer and employees must be members of a religious sect that has existed continuously since Dec. 31, 1950 (e.g., Amish or Mennonite).

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