For more details on the payroll reporting process,
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 may be required
to submit prior to coverage (PTC) payroll reports for up to the previous two years.
Employers calculate their own premium using the Payroll Report (DP-21).
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, we will send you a separate payroll report,
Non-Ohio Payroll Segregation Report (U-146). Remember, you will only receive the
U-146 if you've properly notified us about the other states' coverage.
To report Ohio or non-Ohio payroll online, there must be a payroll report
available for the specific reporting period. If you do not find a report
for the period you want, call 1-800-OHIOBWC, and listen to the options.
Once you access your Ohio payroll report, you have the option of
reporting Ohio payroll, non-Ohio payroll or both.
- In the Ohio report, you'll see
classifications that describe your companys industrial pursuit.
We determine premium
base rates by the claims experience of all employers within that manual
classification. We may change those rates depending on your own claims experience
or your companys participation in an alternative rating program. You cannot
add manual classifications to the payroll report.
- The non-Ohio payroll report only requires you to report payroll by state.
You are not required to pay premium on this payroll.
When you complete the form, enter the amount of payroll for each assigned manual
classification. BWC has already provided the blended rate for the manual,
and all other assessments and administrative costs. After you enter your
information you will see the total amount of premium due is automatically calculated.
Paying premiums online
When reporting payroll online you can pay your premium with a credit card using
Quick Pay. You can use 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 $50 for private employers (Prior-to-coverage payroll reports
with zero reported payroll do not require any payments; however, employers must report
payroll to prevent an estimated billing.); the minimum payment is $100 for public
Note: The date you make a payment online is the date used for
reinstatement of coverage.
If you need to make additional payments, you can mail them to BWC,
along with a copy of the appropriate payroll report or you can go to
Accounts receivable balance history and make payment through Quick pay.
The payment would be applied to the oldest outstanding transaction.
If you are paying premium for multiple payroll reports, use Quick Pay
to make a payment for each individual report to ensure that we apply your
Frequently asked questions
When do you report payroll?
Private, state-fund employers report payroll semiannually.
Payroll reports are issued each December and June, and premium payment is due
Feb. 28 (Feb. 29 leap year) and Aug. 31, respectively, or coverage
will lapse. To be considered timely, your payroll report and premium payment must be
received, not postmarked, by the due date.
Public employers report payroll annually. The payroll report is issued each
December, and 45 percent of the premium is due by May 15 and the balance by Sept. 1,
or coverage will lapse. To be considered timely, BWC must receive your payroll report
and premium payments by the due dates not postmarked.
If they prefer, public employers can pay the entire amount by May 15
and receive a discount based on the number of days the
premium is paid early and the current treasury bill rate.
Penalty for misrepresenting payroll and premiums
BWC can impose the 10-times rule in cases where an employer misrepresents
payroll. This rule allows us to charge an employer 10 times the amount of
Do I need to file a payroll report if I have no payroll?
You must file a payroll report even if you have no payroll for the
reporting period. Enter zeros in the payroll fields of the report.
The calculated premium will be zero as will the total premium to be paid.
However, since the minimum amount you can pay to maintain coverage if you
are a private employer is $50, the premium due is $50. For public employers
the minimum amount you can pay to maintain coverage is $100, so the
premium due is $100.
What do I do if I no longer need coverage?
Since workers compensation insurance is provided in advance
of payroll reporting or premium payment, you must notify BWC of your
request to cancel coverage. An employer can request to cancel coverage
online or complete the Notification of Policy Update (U-117).
Note: If you are currently leasing your employees from a professional
employer organization (PEO), you must maintain active coverage. If you no longer
need coverage, and do not inform us, the policy will remain in effect. If we do
not receive a final payroll report, your coverage will lapse, and we will bill
you for estimated payroll for the period. If we do not receive payment after
60 days, we turn the policy over to the Ohio Attorney Generals Office
Payroll: what is reportable?
In defining payroll, we generally follow the guidelines of the
Ohio Department of Job and Family Services
Federal Unemployment Tax Authority (FUTA) in the Businesses section.
We consider the following general items as payroll. This list is general. So, if you have more specific questions call 1-800-644-6292.
- 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
- Tips reported to the employer
- 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
NCCI manual classifications
BWC uses the manual classification system established by the National Council
on Compensation Insurance (NCCI), which is used in more than 40 states. You must report
your reportable payroll using this system. You will calculate your premium by
multiplying your reportable payroll by the rate for each NCCI code and adding
the total(s) for these code(s).
We adopted this system because it represents a more equitable premium
rate structure. Also, the NCCI system is a more accurate and understandable
classification system, which better classifies employers by their predominant
Learn more about
Payroll reporting for sole proprietors and partnerships
Sole proprietors and partners need to provide their employees, including
seasonal and part time, with workers compensation coverage. However,
sole proprietors and partners are not required to cover themselves. If you decide
to elect workers compensation coverage for yourself, complete the
Application for Elective Coverage (U-3S). Report your actual net income as
payroll and pay premiums on that earned income.
For all individuals electing coverage, the reportable wages are subject to a
minimum and maximum, which is based on the statewide average weekly wage
calculated annually by the Ohio Department of Job and Family Services.
Minimum/Maximum payroll reporting requirements
The DP-21 for an employer with elective coverage displays two types of
suffixes following the manual codes.
For NCCI manual codes - use codes displaying RN (regular) to report
employee payroll. Use codes displaying SN (supplemental) to report sole
proprietor(s) or partner(s) payroll. Segregate the two types of payroll
and enter them under the proper manual type.
Payroll reporting for corporate officers
A corporate officer by definition is an employee of a corporation, whether the
business is for profit or non-profit. A corporate officer cannot be considered a
volunteer in the business.
We consider corporate officers employees of the corporation and
as such they are covered under the workers compensation policy
as any other employee. Corporate officers include the president,
vice president, secretary, treasurer and any other executive officers,
which are specified in, and empowered by, the charter or empowered by
regularly adopted bylaws of the corporation.
Persons who are elected or appointed, empowered by the directors and perform duties
for the corporation also must be covered. Wages are subject to a
minimum and maximum, which is based on the statewide average weekly wage calculated
annually by the Ohio Department of Job and Family Services.
Report the payroll of corporate officers under the manual classification
that appropriately describes their duties.
Corporate officers of Subchapter S corporations must report a
reasonable wage for the services they perform. If an officer of a subchapter
corporation has regular duties or performs services for the corporation,
the officers salary (if any) is reportable to the maximum.
Minimum/Maximum payroll reporting requirements
If the officers regular earnings are less than this maximum, then
his or her portion of ordinary income should be included (added to their regular
earnings) up to the maximum. Do not deduct net
Minimum and maximum payroll reporting requirements
The following individuals are subject to a minimum and maximum payroll reporting
- 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
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 as follows:
||Minimum reportable wages per person per week
||Maximum reportable wages per person per week
|1/1/15 to 12/31/15
|1/1/14 to 12/31/14
|1/1/13 to 12/31/13
|1/1/12 to 12/31/12
|1/1/11 to 12/31/11
|1/1/10 to 12/31/10
|1/1/09 to 12/31/09
|1/1/08 to 12/31/08
|1/1/07 to 12/31/07
|7/1/06 to 12/31/06
|Prior to 7/1/06
*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 which semiannual period they were
earned. Corporate officers subject to both the construction industry limitation
and the corporate officers’ maximum should use the lesser of the two limitations.
Construction industry payroll limitation
Since 1995, construction industry payroll limits have been established for manual
classification codes in Industry Group 4. BWC reviews the limits each year
and revises them as needed. The construction industry employer who chooses to use the
limit when reporting payroll must maintain records to verify the weekly wages paid
to construction industry employees. The payroll limitation applies to weekly payroll,
regardless of the hourly or daily remuneration.
Apply the cap on a weekly basis on an employee-by-employee basis. It makes no difference
if the employee is full time, part time or seasonal. Bonus payments are added to the
employee’s regular wage for the week in which both are paid and are subject to the cap
for that week. As of Jan. 1, 1999, you must spread employee bonuses and other payments
over the period they are earned. Bonuses paid to officers reportable to a construction
industry manual are made a part of their aggregate wages for the year and are capped at
an aggregate amount of the cap times 52 weeks.
Construction industry employers will report the actual remuneration paid to their
construction employees, including bonuses and other payments. Except for payroll paid
beginning Jan. 1, 1995, the reportable payroll will not exceed the weekly limits
outlined in the following table:
||Payroll limitation cap
|Jan. 1, 2015 - Dec. 31, 2015
||$1,293 per week
|Jan. 1, 2014 - Dec. 31, 2014
||$1,274 per week
|Jan. 1, 2013 - Dec. 31, 2013
||$1,256 per week
|Jan. 1, 2012 - Dec. 31, 2012
||$1,214 per week
|Jan. 1, 2011 - Dec. 31, 2011
||$1,175 per week
|Jan. 1, 2010 - Dec. 31, 2010
||$1,163 per week
|Jan. 1, 2009 - Dec. 31, 2009
||$1,151 per week
|Jan. 1, 2008 - Dec. 31, 2008
||$1,127 per week
|Jan. 1, 2007 - Dec. 31, 2007
||$1,095 per week
|Jan. 1, 2006 - Dec. 31, 2006
||$1,056 per week
|Jan. 1, 2005 - Dec. 31, 2005
||$1,017 per week
|Jan. 1, 2004 - Dec. 31, 2004
||$993 per week
|Jan. 1, 2003 - Dec. 31, 2003
||$965 per week
|Jan. 1, 2002 - Dec. 31, 2002
||$942 per week
|Jan. 1, 2001 - Dec. 31, 2001
||$927 per week
|Jan. 1, 2000 - Dec. 31, 2000
||$884 per week
|Jan. 1, 1999 - Dec. 31, 1999
||$851 per week
|Jan. 1, 1998 - Dec. 31, 1998
||$812 per week
|Jan. 1, 1997 - Dec. 31, 1997
||$782 per week
|Jan. 1, 1996 - Dec. 31, 1996
||$767 per week
|Jan. 1, 1995 - Dec. 31, 1995
||$740 per week
NCCI manual codes
NCCI manual codes that qualify for construction limits from Industry Group 4
Appendix B, Table 1, Part B of the
Ohio BWC State Insurance Fund Manual.