Premium audits help ensure Ohio provides employers with a fair business
climate for workers’ compensation. Each year BWC randomly selects employers
for premium audit.
The purpose of an audit is to verify that employers are properly classified
according to their business operations and to make sure payrolls are accurately
reported with the correct premium being paid. Selected employers are notified
by BWC and the audit is then scheduled. Audits can be done at the employer’s
place of operation, an accountant’s office, or at a local BWC customer service
office. Typically an audit takes about two hours to complete, however this may
vary depending on the complexity of the audit.
A BWC auditor reviews an employer’s records for the last two to four semi-annual
reporting periods to confirm that the employer accurately reported all wages to
the proper classification and computed all premiums correctly. A review of the
employer’s operations is also performed to ensure that the employer is properly
Roughly a third of the time the results of a premium audit will produce no findings,
meaning that the employer is properly classified and has paid the appropriate
premiums. However, if an employer is found to owe additional premiums this
information will be entered in the employer’s account and an invoice will be
sent for the additional amount due. If an employer has paid too much in premiums,
the employer’s account will be credited and a refund issued.
BWC performs audits to make sure employers pay their fair share of workers'
Employers who may have over reported their payroll or who believe they
are incorrectly classified can request an audit. The employer can make
this request through the local BWC customer service office or BWC Policy
Services, 30 W. Spring St L22, Columbus, OH 43215-2256. The employer also
may call the local office and request employer services or call 1-800-OHIOBWC,
and follow the options.