The Ohio Revised Code states that “… [e]very person in the service of any person, firm, or private corporation … that (i) employs one or more persons regularly in the same business or in or about the same establishment under any contract of hire …, including aliens and minors, household workers who earn one hundred sixty dollars or more in cash in any calendar quarter from a single household and casual workers who earn one hundred sixty dollars or more in cash in any calendar quarter from a single employer, or (ii) is bound by any such contract of hire or by any other written contract, to pay into the state insurance fund the premiums provided by this chapter."
R.C. 4123.01(C).