The following is taken from the Ohio Administrative Code concerning temporary employers. Rule 4123-17-08 - specifically, section (D) (3) (f) - states that temporary help agency workers assigned to their clients be classified the same as if they were direct employees of the client company.
As a general rule, you must assign your workers to the same classification your clients use for workers who perform similar tasks.
Obtain the client's BWC policy number to determine how the client would classify the temporary workers if they were their own employees. In most cases, you can obtain the proper class code from the person responsible for filing the client's workers' compensation payroll reports. If you cannot obtain the policy number and class code, call BWC at 614-995-8681 or e-mail the BWC classification unit.
When to contact BWC classifications unit
- To add new classifications to your account.
- To obtain classifications for domestic or sole proprietors.
- To obtain correct classification when an employee has duties outside the normal scope of the client's business.
- To obtain the correct classification when the temporary employee performs non-clerical office duties (for example, janitorial staff) and your client is assigned only class code 8810 (clerical office workers).
- To obtain the correct classification when your client does not have workers' compensation coverage, or is a public employer. The classification is based on the occupational hazards of the contract or job performed.
If the client is self-insuring, classify temporary workers in the same manner as if the client were in the state fund.
We generally follow the guidelines of Medicare wage reporting, with exceptions for the construction industry and corporate officer wages.
Compile a list of employees' individual wages for each reporting period. Compile the list by employer (client) and by classification for each period. If an employee is assigned to multiple classifications in a reporting period, there must also be a total amount of wages for each classification the employee was assigned.
Provide verifiable segregation of all temporary personnel's wages and classifications by client for each reporting period.
The BWC auditor must be able to follow the payroll of your employees by the company they worked for, with the appropriate classification assigned to each employee's wages, subtotaled each period of the audit.
Finally, we strongly advise you to make sure all claims filed have the correct class code assigned to the employee at the time of injury.
If you have questions about BWC payroll reporting, call 1-800-644-6292.