Employer Registration
Congratulations on starting a business in the great state of Ohio! Under the Ohio Unemployment Compensation Law most employers are liable to pay Unemployment Compensation 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 Account Number
To register with the Ohio Department of Job and Family Services (ODJFS) for an Unemployment Compensation tax account, employers should complete a Report to Determine Liability (JFS-66300) 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 account number and contribution tax rate (if applicable). Please retain the account number 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 Compensation Law.
Reporting Requirements
Employers are required to submit a complete Contribution and Wage Report 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
Should you need to file prior to receiving an employer account number, please complete the Employer's Contribution Report (JFS-66105) and an Employer's Report of Wages (JFS-66113) when due. When completing the Employer's Contribution Report (JFS-66105), please use a tentative contribution rate of 2.7%. When a contribution rate is officially determined for your enterprise, you will be notified by mail. If the contribution rate assigned to your enterprise is different than the tentative rate, we will contact you regarding any necessary adjustments.
Unfortunately, due to the use of high-speed optical character recognition scanners we are unable to offer a downloadable version of the Employers Report of Wages (JFS-66113). To obtain an original form, please contact the Finance Unit at (614) 466-2319, or visit one of our local Compliance offices.
Additional information about the Ohio Unemployment Compensation Tax can be obtained from our home page or by contacting the Bureau of UC Tax at (614) 466-2319.