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Job & Family Services Office of Unemployment Insurance Operations
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.
Who is an "Employee" for purposes of U.C. Tax reporting?
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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.

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.