Ohio Revised Code (ORC) 4123.26, 4123.32, 4123.41; Ohio Administrative
Code (OAC) 4123-17-14, 4123-17-14.2, 4123-17-16, 4123-17-17.
August 1, 2018
Payroll True-Up policy effective July 1, 2015.
Revised November 27, 2018; December 2, 2016; September
8, 2016; August 11, 2016. New Policy issued July 15, 2015.
August 1, 2023
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 or professional employer organizations
Annual reconciliation of estimated payroll and actual payroll. All employers
must file annual payroll electronically after the conclusion of the policy
year. BWC will calculate any premium obligation or credit for the completed
policy year. Employers must pay any premium obligation due at the time of
reporting or by the established reporting due date.
period: A time frame during which BWC will not impose a penalty for
installment payments, and true-up payroll reports, received after established
A. Payroll true-up
After the conclusion of each policy year, every PA employer and PEC employer
must file an annual payroll true-up with BWC. Employers with zero payroll must
file an annual payroll true-up. The employer must file online at www.bwc.ohio.gov or over the phone with a
BWC staff member who is authorized to complete the process.
The 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 in each manual classification.
PA employers: By August 15 immediately following the conclusion of the policy
PEC employers: By February 15 immediately following the conclusion of the
BWC 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 obligation for the completed policy year.
The employer must pay BWC any premium balance that is owed by the true-up
Any credit calculated by BWC will be applied to the employer’s account
and released in the normal course of business operations.
BWC may establish a grace period for the filing of the annual payroll true-up
and the payment of any premium balance that is due.
An employer may amend its payroll by submitting the Amended True-Up Payroll
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).
An employer who submits an RPS-Amend P/R prior
to the expiration of the true-up grace period must remit full payment for any
premium obligation by the due date on the invoice for the true-up to be
If an employer submits an RPS-Amend P/R after
the expiration of the applicable true-up grace period, BWC will process the
RPS-Amend P/R as set forth in OAC 4123-17-17(C)(2).
for PA employers and PEC employers who fail to true-up. BWC will not lapse the
employer’s coverage, however, BWC will apply the following penalties to the
BWC will remove the employer from all rating and discount programs for
the current policy year;
BWC will not calculate any program bonus, incentive, or rebate for the most
recently completed policy year;
The employer may be ineligible for future program participation;
BWC will increase by ten percent (10%) the estimated annual premium
(EAP) 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; and
BWC will recalculate the 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.
Employer complaints should be processed under the General
Employer Complaint Policy. BWC staff will refer to the following
sections of the General Employer Complaint Policy:
Section IV.B.3.a to IV.B.3.e for extenuating circumstances that do not
qualify as good cause. An employer in this circumstance may use the “Governor’s
one-time forgiveness” (GOTF) scenario outlined below if the employer meets all
Section IV.D.1 to IV.D.5 for extenuating circumstances that do qualify as
To qualify for relief, either under good cause or GOTF, the employer
Have 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;
Have policy coverage that is active or reinstated;
Be current with respect to all payments due BWC, as set forth in OAC
Be current on the payment schedule of any part-pay agreement into which the
employer has entered for payment of premium or assessment obligations.
one-time forgiveness (GOTF). The intent of GOTF is to implement the governor’s
Effective 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:
Default of a premium installment payment that occurs after July 1, 2015.
Coverage and Penalty Abatement policy); or
Failure to file the annual payroll true-up (see scenario below).
When GOTF is used, it is no longer available to the employer. The
employer may not rescind a prior GOTF.
An employer requesting GOTF does not waive the employer’s right to file
additional requests for relief under a different extenuating circumstance that
would qualify under the General Employer Complaint Policy.
GOTF should only be used if the employer has not otherwise established good
cause for the failure to true-up.
Scenario: Failure to file the annual payroll true-up that occurs after July
BWC 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.
All of the following conditions must be met in order to grant the
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 section IV.C.2
of this policy.