As defined in the Ohio Revised Code, an employee includes:

• Any officer of a corporation
• Any worker who is an employee under the usual common law rules
• Any worker whose services are specifically covered by law

An employee may perform services on a less than full-time or permanent basis. The law does not exclude services that are commonly referred to as day labor, part-time help, casual labor, temporary help, probationary, seasonal employment or outside labor.

For more information, please contact the Contribution Section at 614-466-2319, or write to us at ODJFS, Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404. You may also contact your local Compliance office.