OH SB263

Amends Ohio Revised Code section 4141.24 to modify how professional employer organizations (PEOs) and alternate employer organizations are treated under the Unemployment Compensation Law

Removes mandatory requirement that each client employer's shared employees be reported under a separate subaccount; changes language from "shall require" to permissive "may" regarding subaccount reporting

Changes experience rating provisions from mandatory to optional, allowing (rather than requiring) the director to combine a client employer's prior experience with experience accumulated while under a PEO agreement

Requires the director to adopt rules for alternate employer organizations that are consistent with rules governing professional employer organizations

Maintains requirement that PEOs provide power of attorney from client employers and allows single collective filing of reporting and payment data with the director