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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 a Public Entity 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.

Public entity employers can be:

  • The State of Ohio and its instrumentalities and political subdivisions including various departments and agencies.
  • Ohio's counties and townships.
  • Ohio's municipalities such as cities, villages, and school districts.
  • Other public agencies established under Ohio law and by ordinance or resolution of a political subdivision including an airport, housing or transit authority; park, planning, or development commission; conservancy, rural water, or sewer district.

You may be subject to Ohio's unemployment compensation law if:

  • You had at least one individual in covered employment.

Public entity employers determined to be liable become reimbursing employers. These employers are billed monthly for benefit costs. Public entity employers have the option of becoming contributory employers.
     
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.