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Job & Family Services Office of Unemployment Insurance Operations
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Who is a "Domestic Employer" for purposes of U.C. coverage?
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In order to best protect confidential and other important data, the ODJFS website will no longer support several outdated web browsers. Effective December 5, Internet Explorer 6 or older, Opera 4 or older and Netscape Navigator will no longer work on ODJFS sites that are https-enabled. Individuals can download the most recent version of Internet Explorer here and the most recent version of Opera here.

An employer of domestic services can be a:

  • Private household
  • Local college club
  • Local chapter of a college fraternity or sorority

Domestic work includes the services of:

  • Cooks, Waiters, Butlers, Housekeepers, Governesses, Maids, Valets, Baby-sitters, Nannies, Janitors, Laundresses, Caretakers, Handymen, Gardeners, Chauffeurs, Crews of private yachts, and Pilots of private airplanes for family use.

If you have a worker who performs domestic service in a private home, a local college club, or a local chapter of a college fraternity or sorority, you may become subject to Ohio's unemployment law if:

  • You pay cash wages of $1,000 or more in any calendar quarter in the current or preceding calendar year.

If you think you may be liable, or if you have questions about whether you are required to pay unemployment taxes, please contact the Contribution Section at 614-466-2319, or write to us at ODJFS, Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404.