Ohio Revised Code (ORC) 4123.26, 4123.32, 4123.41; Ohio Administrative
Code (OAC) 4123-17-14,
July 1, 2015
Revised December 2, 2016; September 8, 2016; August 11,
2016. New Policy issued July 15, 2015.
July 1, 2017
BWC requires employers to file
an annual payroll true-up and reconcile premium in accordance with the
applicable laws and rules.
policy applies to private employers (PA) and public employer taxing districts
(PEC), authorized representatives, and all BWC staff.
policy does not apply to Self-Insuring (SI) employers and/or Professional
Employer Organizations (PEOs).
Annual reconciliation of estimated payroll and actual payroll. All employers
must file annual payroll after the conclusion of the policy year. BWC will
calculate any premium obligation or credit for the completed policy year.
period: A time frame during which BWC will not impose a penalty for
installment payments and true-up payroll reports received after established due
A. Payroll true-up
the conclusion of each policy year, every PA and PEC employer must file an
annual payroll true-up with BWC. The employer must file online at www.bwc.ohio.gov or over the phone with the
BWC Call Center (1-800-644-6292).
annual payroll true-up must contain the total amount of wages paid to employees
in each of the employer’s assigned manual classifications over the applicable
time period. If the amount of wages is greater than zero, the employer must
also report the number of employees.
with zero payroll must file an annual payroll true-up.
employers: By August 15 immediately following the conclusion of policy years
ending on or after June 30, 2016.
employers: By February 15 immediately following the conclusion of policy years
ending on or after December 31, 2016.
will calculate the difference between estimated gross payroll and actual gross
payroll upon the filing of the annual payroll true-up by using an electronic
payroll reconciliation process. This process will adjust the employer’s premium
and assessments. For policy years ending June 30, 2016, for PA employers and
December 31, 2016, for PEC employers, BWC will also recalculate the transition
credit. See the Transition
Credit policy for additional information.
employer must pay BWC any premium balance that is owed by the due date.
credit calculated by BWC will be applied to the employer’s account and released
in the normal course of business operations.
may establish a grace period for the filing of the annual payroll true-up and
the payment of any premium balance that is due.
employer may amend its payroll by submitting the Amended Payroll Report (RPS-Amend
P/R) form to BWC in writing. The amended payroll report must be submitted
within the timeframe outlined in OAC 4123-17-17(C)(2).
for PA and PEC employers who fail to true-up.
will remove the employer from all rating and discount programs for the current
policy year, and
will not calculate any program bonus, incentive, or rebate for the most
recently completed policy year, and
employer may be ineligible for future program participation, and
will increase by ten percent (10%) the estimated annual premium and bill the
employer. BWC will certify the premium balance to the Attorney General (AG) seventy-five
(75) days after the due date if not paid.
will not lapse the employer’s coverage.
will recalculate estimated annual premium (EAP) for any employer removed from a
rating or discount program for the current policy year. Future installment
payments will be adjusted to reflect the revised EAP.
C. Resolution of
complaints should be processed under the General
Employer Complaint Policy. BWC staff will refer to the following
sections of the General Employer Complaint Policy:
IV.B.3.a to IV.B.3.e for examples of extenuating circumstances that do not
qualify as good cause. An employer in this circumstance may use the “Governor’s
one-time forgiveness” scenario outlined below if it meets all the conditions.
IV.D.1 to IV.D.5 for examples of extenuating circumstances that do qualify as
To qualify for relief, the employer must:
filed the annual payroll true-up and, if appropriate, paid any premium owed for
the applicable policy year within fifty-nine (59) days of the due date or any
established grace period.
policy coverage that is active or reinstated.
Be current with respect to all payments due BWC, as set forth in OAC
current on the payment schedule of any part-pay agreement into which it has
entered for payment of premium or assessment obligations.
one-time forgiveness (GOTF). The intent of GOTF is to implement Governor
Kasich’s Executive Order 2011-01K dated January 10, 2011.
July 1, 2015, each employer will have one GOTF, regardless if such forgiveness
was used, or unused, for a lapse that occurred prior to July 1, 2015. The GOTF
may be used on or after July 1, 2015, for a:
to meet the payroll reporting deadline that occurred prior to June 30, 2015.
Coverage and Penalty Abatement policy)
of a premium installment payment that occurs after July 1, 2015. (See Retroactive
Coverage and Penalty Abatement policy)
Failure to file the annual payroll true-up (see scenario below).
GOTF is used, it is no longer available to the employer. The employer may not
rescind a prior GOTF.
employer requesting this relief does not waive its right to file additional
requests for relief under a different extenuating circumstance in this policy.
should only be used if the employer has not otherwise established good cause
for the failure to true-up.
Failure to file the annual payroll true-up that occurs after July 1, 2015.
will allow an employer, who cannot otherwise establish good cause, to use GOTF
for relief from one violation of the payroll true-up deadline and waive any
other penalties associated with the violation.
of the following conditions must be met in order to grant the employer’s
The request must be in writing and specify that the employer is
requesting GOTF of the late true-up and any penalties associated with this
The employer must have filed the annual payroll true-up within fifty-nine
(59) days of the due date referenced in section IV.A.4 of this policy or within
fifty-nine (59) days of any established grace period.
The employer must meet all of the requirements listed in IV.C.2 of this