What are the Rules for Workers’ Compensation for Ministers in Ohio?

11 Sep, 2025 Frank Ferreri

                               
Compliance Corner

Quick quiz: Can ministers in Ohio receive workers' compensation benefits? That's some information that Simply Research subscribers have at their fingertips, but we take a sneak peek here.

Exclusion from Coverage

Ohio law excludes from coverage ministers, assistant ministers, or associate ministers in the exercise of their ministry. The remuneration for such persons shall not be reported as part of the payroll of a church employer, unless the church elects to include such persons as employees.

Upon the filing of notice, the actual remuneration of a minister, assistant minister, or associate minister shall be reported and included in the payroll report of the employer. Such remuneration is to be assigned to the classification code applicable to the duties performed.

Elective Coverage

An employer may elect to include an elective coverage person or minister, assistant minister, or associate minister as an employee by notifying the bureau of workers' compensation on a form prescribed by the bureau. After proper election notice, elective coverage persons or ministers, assistant ministers, or associate ministers will be entitled to receive compensation and benefits.

Coverage for such persons will not be effective until notice has been filed, and the mandatory payment made with the bureau. Additional premium for elective coverage must be paid by the due date indicated on the invoice.

Coverage will remain in effect, and the employer will be responsible for the payment of estimated premium thereon, until the bureau receives notice, in writing or by phone, from the employer requesting termination of coverage for the elective coverage persons or ministers, assistant ministers, or associate ministers.

An employer's failure to pay estimated premiums timely will terminate or lapse coverage for its elective coverage persons or ministers, assistant ministers, or associate ministers in accordance with bureau policy. Reinstatement of coverage will also be determined in accordance with bureau policy. No retroactive coverage may be granted except as provided in rule 4123-14-03 of the Administrative Code.

Glossary Check

"Church" means an established and legally recognized church, congregation, denomination, society, corporation, fellowship, convention, or association that is formed primarily or exclusively for religious purposes.

"Elective coverage persons" means a sole proprietor, a member of a partnership, a member of a limited partnership, an individual incorporated as a corporation with no employees, or an officer of a family farm corporation.

"Elective coverage entity" means a sole proprietorship, a partnership, a limited partnership, an individual incorporated as a corporation with no employees, or a family farm corporation.

"Minister" means a duly ordained, commissioned, accredited, or licensed minister, member of the clergy, rabbi, priest, or Christian science practitioner.


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    About The Author

    • Frank Ferreri

      Frank Ferreri, M.A., J.D. covers workers' compensation legal issues. He has published books, articles, and other material on multiple areas of employment, insurance, and disability law. Frank received his master's degree from the University of South Florida and juris doctor from the University of Florida Levin College of Law. Frank encourages everyone to consider helping out the Kind Souls Foundation and Kids' Chance of America.

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