Job & Family Services Office of Unemployment Insurance Operations
Contribution Rates

For 2018, 2019, 2020 and 2021 the ranges of Ohio unemployment tax rates (also known as contribution rates) are as follows:

 20182019 20202021 
Lowest Experience Rate0.3%0.3%0.3%0.3% 
Highest Experience Rate9.0%9.2%9.4%9.3% 
Mutualized Rate0.0%0.0%0.0%0.5% 
New Employer Rate2.7%2.7%2.7%2.7%*except construction
*Construction Industry6.0%5.9%5.8%5.8% 
Delinquency Rate11.3%11.5%11.8%12.3% 
Annual Taxable Wage Base$9,500$9,500$9,000$9,000 
  Rate Details Rate Details Rate DetailsRate 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 below the "minimum safe level" as of the computation date of the 2021 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 2021 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
Mutualized Tax Rate Update:  The mutualization of benefit charges in 2020 as a result of the pandemic has resulted in the mutual account having a negative balance, which will trigger a mutual tax for 2021. For calendar year 2021, the mutualized tax rate will be 0.5%.
The primary purpose of the mutualized account is to maintain the Unemployment Insurance 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 a mutualized tax levied on all experience-rated contributory employers. The mutualized tax is used solely for the payment of benefits.
Because of the COVID-19 pandemic, unemployment benefits paid as a result of the pandemic are not being charged to individual employers, but to the mutualized account, for the duration of the emergency period (Executive Order 2020-03D). The passage of H.B. 197 extended the emergency period through December 1, 2020, or the end of the emergency declaration, whichever is earlier.
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%, the 2020 rate is 5.8%, and the 2021 rate is 5.8%.
Delinquency Rate
Employers who did not furnish the wage information necessary for the computation of their 2021 experience rate by the time the 2021 rates were calculated, are assigned a contribution rate equal to one hundred twenty-five percent (125%) of the maximum experience rate possible for 2021. However, if the employer files the necessary wage information by December 31, 2020, the rate will be revised to the appropriate experience rate.
Penalty Rate
Employers who file the necessary wage information after December 31, 2020, but within 18 months after that date, will have their 2021 rate revised to one hundred twenty percent (120%) of the rate that would have applied if the employer had timely furnished the wage information.