There are three types of employers: those who run a business, those who are engaged in agriculture, and those who hire domestic services. Employers who run a business can be a person or a legal entity and include:

• Sole Proprietors
• Partnerships
• Joint Ventures
• Corporations
• Limited Liability Companies
• Associations
• Fiduciaries, including estates and trusts
• Non-profit 501(c)(3) Organizations
• Public Entities
• Other Organizations

With the exception of non-profit 501(c)(3) organizations and public entities, if you run a business you may become subject to Ohio's unemployment law for one of these reasons:

• You have at least one employee in covered employment for some portion of a day in each of 20 different weeks within either the current or the preceding calendar year; or
• You paid wages of $1500 or more to employees in covered employment in any calendar quarter within either the current or the preceding calendar year; or
• You were subject to the Federal Unemployment Tax Act in either the current or preceding calendar year; or
• You acquired a business from an employer who was subject to the Ohio law at the time the change of ownership occurred; or
• You elect to cover your employees voluntarily

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. You may also contact a local Compliance office.