Unemployment Insurance Tax - Frequently Asked Questions | Office of Unemployment Insurance Operations | Ohio Department of Job and Family Services

Job & Family Services Office of Unemployment Insurance Operations

Unemployment Insurance Tax - Frequently Asked Questions

Topics

Who is an Employer? Who is a Domestic Employer? Who is an Agricultural Employer? Who is a Non-Profit Employer? Who is a Public Entity Employer? Who is an Employee? What is the difference between an Employee and an Independent Contractor? What are wages? What is the taxable wage base? What are the consequences of failing to file or pay unemployment insurance taxes? How do I correct previous quarterly tax reports? Can employers file tax returns using alternate methods? Where can I obtain Employment Tax Forms and Publications?