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 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.
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). During the true-up period for your Ohio payroll, you'll also report your non-Ohio Payroll. You can do this online.
From the Employers section use the left-side menu, and click Custom Services, Interstate Jurisdiction, Report non-Ohio payroll (U-146). You're only required to report the non-Ohio payroll
if you’ve properly notified us about the other states' coverage.
To complete your Ohio true-up or non-Ohio payroll online, there must be a policy period available for the specific policy year (July 1 to June 30 for private employers; Jan. 1 to Dec. 31 for public).
If you do not find a policy period you want, call 1-800-644-6292, and listen to the options.
Once you access your Ohio true-up report, you have the option of
reporting Ohio payroll, non-Ohio payroll or both.
- In the Ohio true-up report, you'll see manual 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 true-up 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 true-up report, 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 calculated for that policy year. If
you owe additional premium, you'll see information regarding your payment options.
Paying premiums online
When completing the true-up report online, you can pay any additional 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.
Frequently asked questions
When do you true-up?
Private, state-fund employers must true-up report and pay any outstanding premium by Aug. 15.
Public employers must true-up report and pay any outstanding premium by Feb. 15
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 true-up report if I have no payroll?
You must true-up even if you have no payroll for the policy year.
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. Include them in the payroll you
report for both National Council on Compensation Insurance (NCCI) and BWC classifications.
This list is general. For specific questions call 1-800-OHIOBWC.
- Gross hourly wages and gross salaries 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
- All sales commissions
- All tips
- Severance pay
- Overtime pay
- All shift or holiday differential pay
- All stock gifts
- Profit sharing going directly to the employees as payroll
- Any 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 if this amount exceeds one-third of the
employees total remuneration. Total remuneration includes both the regular wages,
per diems and traveling expense. The amount of per diem and/or traveling expense
that exceeds one-third of the total remuneration is reportable.
- Contributions to deferred compensation by employees (except for contributions to a 457 plan)
- Expenses exceeding one-third of an employees normal pay
- Personal use of company car
- 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 annual estimated premium will be calculated 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
For all individuals electing coverage, we'll assign the classification based on the person's actual duties. If the individual has duties in multiple operations,
they're assigned the highest rated classification, and their full wages are reported to that one classification.
Payroll reporting for corporate officers
Corporate officers include the president, vice president, secretary, treasurer
and any other executive officers, which are specified in, and empowered by
the charter or regularly adopted bylaws or minutes of the corporation. Persons
who are elected, appointed, or empowered by the directors and perform duties
for the corporation must also be covered. A corporate officer may also be referred
to as “executive officer of a corporation,” “executive officer” or “officer.” With
exceptions noted in this policy, BWC considers corporate officers employees of the
corporation, and they are covered under the workers’ compensation policy.
If the corporation is nonprofit:
Persons who are elected or appointed as officers, 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.
- The executive director will be considered a corporate officer;
- A person who volunteers his or her services as a corporate officer will not be
considered an employee for workers’ compensation purposes.
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 the regular earnings do not constitute a reasonable wage for the services performed,
then his/her portion of ordinary income from Federal Income Tax Form 1120S Schedule K-1 (less section 179 depreciation deduction) is to be included (added to their regular earnings)
to establish a reasonable wage up to the maximum. Net losses are not to be deducted. Ordinary income should be estimated if tax returns are not completed.
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
|7/1/17 to 6/30/18
|7/1/16 to 6/30/17
|1/1/15 to 6/30/16
|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.
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 weekly cap on an employee-by-employee basis. In the absence of weekly records, you can only take advantage of the cap on the whole payroll reporting basis.
It makes no difference if the employee is full time, part time or seasonal. Section 125 cafeteria plan deductions must be deducted PRIOR to calculating the excess amount.
Bonuses paid in the policy year are to spread out among the weeks worked. The weekly construction cap does not affect officers of the corporation or owners with elective coverage
since the weekly officer cap is the same as the weekly construction cap.
The reportable payroll will not exceed the weekly limits outlined in the following table:
||Payroll limitation cap
|July 1, 2017 - July 1, 2018
||$1,353 per week
|July 1, 2016 - June 30, 2017
||$1,328 per week
|Jan. 1, 2015 - June 30, 2016
||$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 that qualify for construction limits - Industry group 4