Congratulations on starting a business in the great State of Ohio! Under Ohio unemployment law, most employers must:

• Pay unemployment taxes, and
• Report wages paid to their employees quarterly.

Below are two important pieces of info to help you sign up your business and begin reporting.

How to Obtain an Employer ID

To receive your Unemployment tax Employer ID and contribution rate right away, please visit The SOURCE to sign up.   

To sign up 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

Signing up by paper takes longer. After reviewing the info, the Ohio Department of Job and Family Services (ODJFS) will notify you in writing of your:

• Employer ID, and
• Contribution tax rate (if applicable).

Please keep a record of the employer ID. You will need it on all future correspondence and reports you submit to us.
 
Please visit the employer liability web page 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 The SOURCE.
    
Additional information about the Ohio Unemployment Tax can be obtained from UI Tax for New Employers. You may also contact the Division of Tax and Employer Services at (614) 466-2319.