Job & Family Services Office of Unemployment Insurance Operations
Who is an "Employee" for purposes of UI Tax reporting?

As defined in the Ohio Revised Code, an employee includes:

  • Any officer of a corporation
  • Any worker who is an employee under the usual common law rules
  • Any worker whose services are specifically covered by law

An employee may perform services on a less than full-time or permanent basis. The law does not exclude services that are commonly referred to as day labor, part-time help, casual labor, temporary help, probationary, seasonal employment or outside labor.


For more information, please contact the Contribution Section at 614-466-2319, or write to us at ODJFS, Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404.