Ohio Unemployment Compensation laws & HR compliance analysis

Ohio Unemployment Compensation: What you need to know

Virtually all employers are covered by Ohio's Unemployment Compensation Act and are, therefore, subject to the state unemployment insurance tax (OH Rev. Code Sec. 4141.01 et seq.). For example, covered employers include:
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• Those that, in the current or preceding calendar year, either employed at least one person for some part of a day in each of 20 different calendar weeks or paid $1,500 or more in wages in any quarter;
• The state and its agencies;
• Native American tribes;
• Employers subject to the Federal Unemployment Tax Act (FUTA);
• Some tax-exempt nonprofit organizations that employ four or more people for some portion of a day in each of 20 different weeks in the current or preceding calendar year;
• Employers of domestic servants if the wages paid total $1,000 or more in any quarter of the current or preceding calendar year; and
• Agricultural employers that, in the current or preceding calendar year, either paid $20,000 for such labor in any quarter or employed 10 or more people in each of 20 different weeks (OH Rev. Code Sec. 4141.01).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Insurance salespersons;
• Student nurses;
• Hospital interns;
• Newspaper distributors that are minors;
• Casual laborers;
• Individuals that provide services for a day camp if such service is less than 12 weeks per year;
• Short-term work by minors; and
• Membership in a band or orchestra if not the individual’s principal occupation (OH Rev. Code Sec. 4141.01).
Taxable wage base. For the current taxable wage base, ...

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