Coronavirus and Unemployment Insurance Benefits: Employer Resource Hub

Returning to work during the pandemic is a delicate balance of gradually re-opening the economy while providing safe working environments. ODJFS is required by law to ensure that unemployment benefits are issued in accordance with established eligibility requirements. We first encourage employers to engage in dialogue with an employee who expresses reluctance to return to work about the measures that employers are taking to help employees feel safe. It is our expectation that in most situations employers and employees will be able to work together to ensure a safe environment for employees to return to work.

The ODJFS process for determining whether to deny unemployment benefits for a refusal to return to work existed prior to the pandemic. The Return to Work Guidelines provide employer access to online reporting, which is more efficient than calling or emailing information. The analysis centers around whether good cause exists for refusing an offer of suitable work. That determination involves these factors: prior training and work experience, wages and benefits, travel distance, shift and hours, health and physical fitness, and health and safety. Also as part of the process, facts will be sought from both the employer and employee, and each party will have an opportunity to appeal the decision to the Unemployment Compensation Review Commission. Employers can learn more by going to unemployment.ohio.gov/employer and clicking on "COVID-19 Return to Work Guidelines".

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 declaration period.

Contributory Employers

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.

Reimbursing Employers

For reimbursing 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 first quarter 2020 reports late, ODJFS will waive late reporting penalties once the reports are filed. If reports are received between May 1 and 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, employers will be required to submit waiver requests.

Yes, you can apply for a Supplemental Unemployment Benefit (SUB) plan. Here are the requirements:

• The request must document the plan or provide a description of the arrangement under which benefits will be paid.
• The plan should be on letterhead and include contact information for the business. Please include the email address for a contact person.
• The request must include a citation of legal authority verifying that the benefits would not be wages subject to unemployment tax.
• Please submit completed plans to UCTech@jfs.ohio.gov with “SUB PLAN” in the subject line.

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. In addition, reimbursing employers are not responsible for the additional $600 per week as a part of the FPUC program.

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.

It may take 24 hours before you can view some correspondence. Typically, you will be able to view it once you receive an email notification that the correspondence is available. However, the high claims volume has caused delays in correspondence processing, and our system has sometimes generated email notifications before correspondence is available to view.

Additionally, if you have a correspondence that says it is a request for information, you will not be able to open it if the deadline for responding has passed.