In most situations, you are considered a liable employer under the Ohio unemployment law if you meet either of the following requirements:

• You have at least one employee in covered employment for some portion of a day in each of 20 different weeks within either the current or the preceding calendar year; or
• You paid wages of $1500 or more to employees in covered employment in any calendar quarter within either the current or the preceding calendar year.

There are somewhat different requirements for domestic employment, agricultural employment, non-profit organizations exempt from federal income tax under Section 501c3, public entities, employers subject to the Federal Unemployment Tax Act, and employers who have acquired a business from an employer who was subject to Ohio law at the time the change occurred.