This division contains five sections: Contribution; Wage Record; Tax System; Compliance; and Attorneys.
This section determines employer liability; issues annual unemployment tax rates; determines the amount of UI taxes, forfeitures and interest owed by employers; collects and processes employers' quarterly tax reports and payments; reports annually to the Internal Revenue Service the amount of UI taxes paid by employers; responds to special IRS inquiries about employers' UI taxes; and maintains the funds from which unemployment benefits are paid.
Wage Record Section
This section collects quarterly employee wage data from employers. The information in the wage record database is used to compute the monetary entitlement of claimants for unemployment benefits. Wage record data is also cross-matched with data from other government programs for a variety of purposes, including the detection of fraud or abuse in federal and state programs and the enhancement of employment and training opportunities. In addition, wage record information is used to assist with income and eligibility verification of individuals filing for services under such programs as Temporary Assistance to Needy Families, Medicaid, and Food Stamps.
ERIC System Support Section
This section provides program assistance and support to users of the Employer Resource Information Center (ERIC), the agency’s web-based system for management of unemployment tax accounts. The section receives inquiries from internal and external users (employers and their representatives) and provides direction in the use of ERIC; logs and tracks possible system defects; assists in the implementation of new or enhanced system functions; and acts as liaison between users and the Office of Information Services.
This section assures employer adherence to unemployment tax provisions. District auditors audit records of employers to determine compliance with the unemployment insurance law. They are also responsible for developing and executing effective audit strategies and techniques and collecting monies and penalties owed by employers.
This section coordinates Ohio rule review, legislative review, tax appeals, legal support, labor disputes and seasonal determinations.