The filing deadline for first, second, third and fourth 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, second, third and/or fourth 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 late reports and payments received between May 1, 2020 and January 31, 2021, ODJFS will automatically waive the late penalty and interest and not require employers to submit waivers. For late reports and payments received after January 31, 2021, 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 have been 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 during the emergency declaration, ODJFS will waive interest once full payments are received. The relief of interest is for reimbursing charges beginning in March 2020 and through the emergency declaration period. After January 31, 2021, reimbursing employers must request waivers of interest associated with payments made for months within the emergency declaration period. ODJFS will waive interest on late payments once waivers are received and processed.
For reimbursing employers that submit their first, second, third and/or fourth 2020 reports late, ODJFS will waive late reporting penalties once the reports are filed. If late reports are received between May 1, 2020 and January 31, 2021, ODJFS will automatically waive the late penalty and not require employers to submit waivers. If late reports are received after January 31, 2021, employers will be required to submit waiver requests.