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Ohio · Payroll true-up report

Ohio workers' compensation payroll true-up

Report the actual payroll for the policy year that ended June 30 to the Bureau of Workers' Compensation by August 15 and pay any premium difference; installments during the year follow the Bureau's schedule.

When
By August 15 each year.
Agency
Ohio Bureau of Workers' Compensation
Form
Payroll true-up report
Applies to
Every company with employees in Ohio, with 1 or more employees.
Fee
The premium adjustment for the policy year, by class code and actual payroll
If missed
Loss of the policy's rebates and discounts, and a lapsed policy after continued failure
Source
info.bwc.ohio.gov, read October 22, 2026
J
Jay explains

Ohio is one of four states where employers buy workers' compensation from the state fund rather than an insurer. The Bureau estimates the premium for each policy year, July 1 to June 30, bills it in installments, and asks every employer to true up the estimate against actual payroll by August 15. Missing the true-up costs the policy its discounts and, if it continues, the coverage. Payroll providers do not file this one.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

Also in Ohio

Ohio nonprofit statement of continued existenceOhio charitable organization annual reportOhio commercial activity tax return (Ohio receipts over $6 million)Ohio pass through entity returnOhio personal income tax return with business incomeOhio unemployment insurance wage reportOhio annual withholding reconciliationOhio sales tax return

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