Congratulations on starting a business in the great state of Ohio! Under the Ohio Unemployment Compensation Law most employers are liable to pay Unemployment Compensation taxes and report wages paid to their employees on a quarterly basis. Highlighted below are two important pieces of information to help you register your business and begin reporting.
How to Obtain an Employer Account Number
To receive your Unemployment Compensation tax account number and contribution rate immediately, please visit www.unemployment.ohio.gov to register your account.
To register your account by paper, please complete a Report to Determine Liability (JFS-20100) and mail it to:
Ohio Department of Job and Family Services
PO Box 182404
Columbus Ohio 43218-2404.
After reviewing the information submitted, ODJFS will notify you in writing of your employer account number and contribution tax rate (if applicable). Please retain the account number in your records as it should be used on all future correspondence and reporting that you submit to this agency.
Please click here for information on when employers become liable under the Ohio Unemployment Compensation Law.
Employers are required to submit a complete Quarterly Tax Return each quarter. The due dates for filing quarterly reports are as follows:
First quarter - April 30
Second quarter - July 31
Third quarter - October 31
Fourth quarter - January 31
To file your Quarterly Tax Return online, please visit www.unemployment.ohio.gov.
Should you need to file prior to receiving an employer account number, please complete the Quarterly Tax Return (JFS-20125) when due. When completing the Quarterly Tax Return (JFS-20125), please use a tentative contribution rate of 2.7%. When a contribution rate is officially determined for your enterprise, you will be notified by mail. If the contribution rate assigned to your enterprise is different than the tentative rate, we will contact you regarding any necessary adjustments.
Additional information about the Ohio Unemployment Compensation Tax can be obtained from our home page or by contacting the Bureau of UC Tax at (614) 466-2319.