In Ohio, employers are required to file a complete Contribution and Wage Report each quarter. The report consists of two sections, the Employer's Report of Wages (top section) and the Employer's Contribution Report (bottom section).
Contributory employers must file both the Employer's Report of Wages (top section) and the Employer's Contribution Report (bottom section). Both are contained on the same form, the Employer's Contribution and Wage Report (JFS-66111).
Reimbursing employers (non-profit and public employers) must file both the Employer's Report of Wages (top section) and the Employer's Quarterly Payroll Report (bottom section). Both are contained on the same form, the Employer's Contribution and Wage Report (JFS-66112).
Reporting forms may be mailed to one of the following addresses:
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US Postal Mailing Address |
Physical Overnight Delivery Address |
REMINDER: Even if you had no employees and paid no wages during the quarter, a report indicating that you had no employment must be filed by the due date. For your convenience, reports showing no employment may be filed through the UC Tax Interactive Voice Response (IVR) system by calling 1-866-44-UCTAX (448-2829). To use the IVR system, you will need to have both your ODJFS employer number and your federal employer identification number (FEIN).
Quarterly reports must be filed no later than the last day of the first month following the close of the calendar quarter being reported. In Ohio, the postmark date is considered the date of filing.
If the due date falls on a Saturday, Sunday, or holiday the report must be postmarked by the next business day. We encourage you to mail your reports at least a few days early to avoid late filing penalties.
If the pre-printed form is lost or damaged, you may request a replacement from ODJFS, Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404, or by calling the Contribution Section at 614-466-2319. If time is of the essence, please call to receive instructions for filing without the form.
If you need contribution or wage record reporting forms, any local Compliance office will provide them at no cost. For those employers with more than 20 employees, supplemental wage record reporting forms may also be obtained from Compliance offices, ordered from the Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404, or by calling the Contribution Section at 614-466-2319.
If you are an employer with an active employer account with ODJFS, you may file electronically at https://ohiobusinessgateway.ohio.gov/hb202/login/login.asp
A Notice of Failure to File (JFS-88192) is mailed to every employer who does not submit a complete Contribution and Wage Report to ODJFS. A completed Contribution and Wage Report includes both the Contribution Report (bottom section) and the Employer's Report of Wages (top section).
The left side of form JFS-88192 indicates that the Contribution Report (bottom section) is missing. The right side indicates that the Employer's Report of Wages (top section) is missing. Please submit the missing portion (section) of your report(s) to ODJFS, Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404.
If you have submitted a complete Contribution and Wage Report and sent money, please check your records for a canceled check. Send a copy of the report and a copy of check (front and back) to the ODJFS address noted above. Make sure your employer number is shown on all copies being sent.
Once the missing portion (section) of your report is processed you will be assessed one or more forfeitures and interest. You may apply for a waiver of these assessments. Should you have any questions, please call the compliance office listed on the notice.