Congratulations on starting a business in the great state of Ohio! Under the Ohio Unemployment Law most employers are liable to pay Unemployment taxes and report wages paid to their employees on a quarterly basis. Highlighted below are two important pieces of information to help you register your business and begin reporting.
   
   
How to Obtain an Employer ID
To receive your Unemployment tax Employer ID and contribution rate immediately, please visit https://thesource.jfs.ohio.gov (The SOURCE) to register your account.   

 
To register your account by paper, please complete a Report to Determine Liability (JFS-20100) and mail it to:

Ohio Department of Job and Family Services
Contribution Section
PO Box 182404
Columbus Ohio 43218-2404.

After reviewing the information submitted, ODJFS will notify you in writing of your employer ID and contribution tax rate (if applicable). Please retain the employer ID in your records as it should be used on all future correspondence and reporting that you submit to this agency.
 
Please click here for information on when employers become liable under the Ohio Unemployment Law.
   
    
Reporting Requirements
Employers are required to submit a complete Quarterly Tax Return each quarter. The due dates for filing quarterly reports are as follows:

First quarter - April 30
Second quarter - July 31
Third quarter - October 31
Fourth quarter - January 31

To file your Quarterly Tax Return online, please visit https://thesource.jfs.ohio.gov (The SOURCE).
    
Additional information about the Ohio Unemployment Tax can be obtained from our home page or by contacting the Division of Tax and Employer Service at (614) 466-2319.