Employer Unemployment Compensation Accounts
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The filing deadline for first quarter 2020 reports was not extended. However, Executive Order 2020-03D waives
penalties for late reporting and payments during Ohio's emergency period.
For contributory employers that submit their first quarter 2020 reports and/or tax payments late, the Ohio Department of Job and Family Services (ODJFS) will waive the late reporting penalty and interest once the reports are filed and taxes paid in full. For reports and payments received between May 1 and July 31, 2020, ODJFS will automatically waive the late penalty and interest and not require employers to submit waivers. For reports and payments received after July 31, 2020, employers will be required to submit waiver requests. ODJFS will waive the late reporting penalty and interest once waivers are received and processed.
Please note: Tax payments must be received by July 31, 2020, to be included in the 2021 rate calculation.
For employers that submit their reimbursing payments late on monthly statements from May 1, 2020, through March 31, 2021, ODJFS will automatically waive interest once full payments are received. The relief of interest is for reimbursing charges for March through December. After March 31, 2021, reimbursing employers must request waivers of interest associated with payments made in full for March through December 2020 charges. ODJFS will waive interest on late payments once waivers are received and processed.
For reimbursing employers that submit their 1st quarter 2020 reports late, ODJFS will waive late reporting penalties once the reports are filed. If reports are received between May 1 & July 31, 2020, ODJFS will automatically waive the late penalty and not require employers to submit waivers. If reports are received after July 31, 2020, waiver requests will be required.
Section 2103 of the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act provides a 50% federal reimbursement for regular unemployment benefits paid by reimbursing employers through December 31, 2020. This reimbursement is not limited to COVID-19-related layoffs. It also will be applied to SharedWork Ohio base benefit charges.
Please note: Upon payment of the amount owed in lieu of contributions, Ohio will reimburse employers 50%. This will be reflected as a credit on your account once the funds have been received from the federal government. For example: If Employer A owes $100 for charges incurred in March, this will be reflected on the May billing statement. Once the employer pays the $100, Ohio will credit the employer's account $50. The credit will show in the future, once the federal reimbursement funds are received.
Ohio will soon have a new unemployment insurance system: The SOURCE (State of Ohio Unemployment Resource for Claimants and Employers). The SOURCE will provide a user-friendly, self-service experience, tailored to meet the needs of employers and claimants alike.
For more information,
go to http://jfs.ohio.gov/ouio/TheSOURCE/index.stm.
The Internal Revenue Service launched a new online assistant designed to help employers, especially small
businesses, easily determine the right amount of federal income tax to withhold from their workers' pay. Known as the
Income Tax Withholding Assistant for Employers, this new spreadsheet-based tool is designed to help
employers easily transition to the redesigned withholding system (no longer based on withholding allowances),
which went into effect on Jan. 1.
More information about the Income Tax Withholding Assistant for Employers, the redesigned 2020 Form W-4, and other tax topics of interest to employers and small businesses can be found on IRS.gov.
Effective the first quarter of 2020, Ohio employers will pay state unemployment taxes on the first $9,000 in actual (not prorated) wages paid to each of their covered employees. Payments for the first quarter of 2020 will be due April 30. Employers with questions can call (614) 466-2319.
ODJFS works hard to reduce improper payments, but we can't do it alone. If you are an employer, please respond accurately and timely to all agency requests for information. Doing so will help reduce improper payments and could also lower your unemployment tax rate.