Job & Family Services Office of Unemployment Insurance Operations
Contribution Rates

For 2017, 2018, 2019 and 2020 the ranges of Ohio unemployment tax rates (also known as contribution rates) are as follows:

Lowest Experience Rate0.3%0.3%0.3%0.3% 
Highest Experience Rate8.8%9.0%9.2%9.4% 
Mutualized Rate0.6%0.0%0.0%0.0% 
New Employer Rate2.7%2.7%2.7%2.7%*except construction
*Construction Industry6.2%6.0%5.9%5.8% 
Delinquency Rate11.8%11.3%11.5%11.8% 
Annual Taxable Wage Base$9,000$9,500$9,500$9,000 
 Rate Details Rate Details Rate Details Rate Details 

Rate Notification  

Contribution Rate Determinations are mailed for the coming calendar year on or before December 1.  To determine how much tax is due each quarter, multiply the rate by the total you paid during the quarter. Note: Employers are required to file electronically. 

Experience Rate  

Once an employer's account has been chargeable with benefits for four consecutive calendar quarters ending June 30, the account becomes eligible for an experience rate beginning with the next calendar year. The experience includes taxable wages reported, contributions paid (including voluntary payments) and benefits charged. Unemployment taxes paid are credited to an employer's account. Unemployment benefits paid to eligible claimants are charged to the accounts of the claimant's employers during the base period of the claim. These factors are recorded on the employer's account and are used to compute the annual tax rate after the employer becomes eligible for an experience rate.

Due to economic conditions and unemployment claims filed, the Ohio Unemployment Trust Fund is more than fifty percent below the "minimum safe level" as of the computation date of the 2020 rates (The "minimum safe level" is, in essence, the balance required in the Trust Fund to fund a moderate recession). Therefore, the tax rate schedule in effect for 2020 includes an across the board minimum safe level increase to protect the financial integrity of the trust fund. This increase will help re-build the trust fund to the appropriate level. The additional taxes paid as a result of the minimum safe level increase are credited fifty percent (50%) to the mutualized account and fifty percent (50%) to the employer's account.

The experience rate shown on the Contribution Rate Determination is a combined total of the employer's individual experience rate and the minimum safe level increase.

Mutualized Rate  

The primary purpose of the mutualized account is to maintain the unemployment trust fund at a safe level and recover the costs of unemployment benefits that are not chargeable to individual employers. These costs are recovered and the money restored to the fund through the mutualized tax levied on all contributory employers. The mutualized tax is used solely for the payment of benefits. For calendar year 2020, the mutualized rate is 0.0%. 
In June 2016, Governor Kasich signed HB 390 giving ODJFS the authority to pay off the remaining balance of the Federal Unemployment loan using state funds. To replenish the state loan, experienced rated employers paid an additional rate on their 2017 state unemployment quarterly reports. This additional rate (0.6%) was listed in the Mutual Rate portion of the 2017 rate notice.   

New Employer Rate  

If an employer's account is not eligible for an experience rate, the account will be assigned a standard new employer rate of 2.7% unless the employer is engaged in the construction industry, in which case the 2017 rate is 6.2%, the 2018 rate is 6.0%, the 2019 rate is 5.9%, and the 2020 rate is 5.8%.

Delinquency Rate  

Employers who did not furnish the wage information necessary for the computation of their 2020 experience rate by the time the 2020 rates were calculated, are assigned a contribution rate equal to one hundred twenty-five percent (125%) of the maximum experience rate possible for 2020. However, if the employer files the necessary wage information by December 31, 2019, the rate will be revised to the appropriate experience rate.

Penalty Rate  

Employers who file the necessary wage information after December 31, 2019, but within 18 months after that date, will have their 2020 rate revised to one hundred twenty percent (120%) of the rate that would have applied if the employer had timely furnished the wage information.