For more details on the payroll reporting process and paying your premium online, click on the appropriate link below.
Filing state-fund payroll reports online
Private, state-fund and public, state-fund employers must pay workers' compensation premiums from their first date of hire into the state insurance fund. If you had employees prior to obtaining coverage, you will be charged a no coverage penalty for the period when you first hired employees up to the date you took out coverage, not to exceed two years.
Reporting non-Ohio payroll
Ohio law allows employers performing work outside Ohio to separate payroll for that work. However, you must first submit a Notice of Election to Obtain Coverage from Other States (U-131). Then, once you access your Ohio payroll report, you have the option of reporting Ohio payroll, non-Ohio payroll or both. Remember, you will only be able to report both your Ohio and non-Ohio payroll here if you've properly notified us about the other states' coverage.
Note: If you do not find a payroll report for the period you want, call 1-800-OHIOBWC, and listen to the options.
The non-Ohio payroll report only requires you to report payroll by state. You are not required to pay premium on this payroll.
Payroll: what is reportable?
In defining payroll, we generally follow the guidelines of the Ohio Department of Job and Family Services and the Federal Unemployment Tax Authority (FUTA) in the Businesses section. We consider the following general items as payroll.
- Gross hourly wages and gross salaries (including vacation, overtime and holiday pay) less qualifying deductions for section 125 cafeteria plan benefits
- Sick pay (including third party, excluding workers' compensation)
- Bonus payments, including stock given as a bonus
- Sales commissions
- All tips
- Severance pay
- Shift or holiday differential pay
- Stock gifts and profit sharing going directly to the employee as payroll
- Any taxable benefits
- Voluntary employee contributions to retirement plans, including 401K
- Any portions of cafeteria plans as reportable to FUTA, such as cash options and unqualified benefits (normal employee contributions are not reportable)
- Reasonable value of board, lodging, house or room rent unless provided for the convenience of the employer
- Per diems and traveling expense is reportable when this amount exceeds one-third of the employees total remuneration. Total remuneration includes both the regular wages, per diems and traveling expense.
- Contributions to deferred compensation by employees (except for contributions to a 457 plan)
- Personal use of company car
- Wage continuation
- Payments to casual/spot labor
Minimum and maximum payroll reporting requirements
The following individuals are subject to a minimum and maximum payroll reporting requirement:
- Active executive officers of a corporation
Note: Officers are considered active if they are engaged in any work on behalf of the corporation;
- Employers listed below who choose elective coverage (because they are not required to carry workers' compensation insurance).
- Sole proprietors
- Family farm corporate officers
- Limited liability company acting as a partnership
- Limited liability company acting as a sole proprietor
- Individual incorporated as a corporation (with no employees)
Notes: Ministers covered under a religious organization's policy are not subject to the minimum and maximum reporting requirement, and should report their actual earnings.
Non-officer board members are not subject to the officer minimum/maximum rules.
Individuals in any of the categories above must report a minimum and maximum payroll based on the state average weekly wage (SAWW). The Ohio Department of Job and Family Services determines the SAWW effective Jan. 1 of each year. Effective July 1, 2006, these individuals must report minimum wages equal to 50 percent of the SAWW up to a maximum of 150 percent of the SAWW.
Reporting guidelines are available here.
*Prior to July 1, 2006, there was no minimum reporting requirement for corporate officers.
If an officer has reportable earnings of more than the maximum during a calendar year, the maximum must be reported regardless of when the wages are earned during the year. Corporate officers subject to both the construction industry limitation and the corporate officers' maximum should use the lesser of the two limitations.
Paying premiums online
When reporting payroll online, you can pay your premium with a credit card, MasterCard®, VISA® or American Express®. You also can authorize a payment from your checking or savings account. If you authorize payment from your checking or savings account, you can future date your premium payment up to the due date for the reporting period.
The minimum payment is $120 for both private and public employers.
Also, if you're submitting past payroll reports for more than one reporting period, make a separate payment for each report to ensure we apply your payments properly.
Note: The date you make a payment online is the date used for reinstatement of coverage.
Payment options and applicable discounts
Note: The Lapse-free discount is not available to employers participating in group-retrospective rating, individual-retrospective rating, or the Small or Large Deductible Program.
- Full payment - Report your payroll and pay the entire amount listed in Amount due
Note: This is required to receive Go-green discount
- 50/50 Payment Plan - Report your payroll and pay half
You must submit your payroll information and pay 50 percent of your premium, in one online session, by the due date. Then, you'll receive an invoice notifying you when the remaining 50 percent is due and the amount of the outstanding balance. To pay the remaining 50 percent, click Make a payment on the Ohio Employers home page.
- Pay another amount - Report your payroll and enter the Amount you want to pay
- Submit payroll without a payment - Report your payroll and click submit w/o payment
Note: You will not be able to print a certificate of coverage and your coverage will lapse if you do not pay the appropriate amount of premium. This option will also make you ineligible to use 50/50 or Go-green options for this period.
- Go-green discount - Receive your payroll report electronically, report your payroll and pay premiums in full in one online session, and then receive a potential 1-percent premium discount (up to $1,000 every six months). And, you're helping the environment.
- Lapse-free discount - Employers with no lapses in coverage during the past 60 months can receive a potential 1-percent premium discount (up to $1,000 every six months).
Frequently asked questions
NCCI manual classifications
Payroll reporting for corporate officers
Construction industry payroll limitation