USA State Payroll Rates + Resources: State of Ohio: Unemployment Insurance Reporting & Payments


The purpose of this documentation is to outline the processes and requirements associated with submitting unemployment insurance reports and submitting unemployment insurance payments in the state of Ohio.

Unemployment Insurance Reporting & Payments

Employers are required to submit their quarterly reports electronically. 

The quarterly reports can be filed at the Department of Job and Family Services. Employers who had no workers or paid no wages during a quarter still must complete and file the reports by the due dates listed below:

QuarterMonths in QuarterDue Date
1st QuarterJanuary - MarchApril 30th
2nd QuarterApril - JuneJuly 31st
3rd QuarterJuly - SeptemberOctober 31st
4th QuarterOctober - DecemberJanuary 31st

Alternatively, the printable JFS-20125 Unemployment Compensation Quarterly Tax Return form may be completed and mailed to:

    Ohio Department of Job and Family Services
    P.O. Box 182413
    Columbus, Ohio 43218-2413

For more details, see the Employer's Guide to Ohio Unemployment Insurance.

Good To Know!

The 2022 taxable wage base for Ohio is $9,000 and the new employer tax rate (non-construction) is 2.7%.