Effective: September 29, 2017 Latest Legislation: House Bill 49 - 132nd General Assembly 'Microbusiness' means an independently owned and operated for-profit business entity, including any affiliates, that has fewer than twenty full-time employees or full-time equivalent employees and is located in this state.For purposes of this section:(A) 'Full-time employee' means an employee who, with respect to a calendar month, is employed an average of at least thirty hours of service per week.(B) The number of full-time equivalent employees for a calendar month is determined by calculating the aggregate number of hours of service for that calendar month for employees who were not full-time employees and dividing that number by one hundred twenty.
Ohio Legal Code