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What payroll is reportable?
General guidelines for reporting payroll to BWC

In defining payroll, we generally follow the guidelines of Medicare wage reporting, with exceptions involving construction industry and corporate officer wages.

We consider the following general items as payroll:

  • Gross hourly wages and gross salaries less qualifying deductions for Section 125 cafeteria plan benefits (usually Medicare wages*)
  • Sick pay (including third party, excluding workers' compensation)
  • Wage continuation - money paid to injured workers in lieu of BWC paying temporary total disability
  • Bonus payments, including stock given as a bonus
  • All sales commissions
  • All tips
  • Severance pay
  • Overtime pay
  • Vacation pay
  • Holiday pay
  • All shift or holiday differential pay
  • All stock gifts- the difference between the fair market value on the date of exercise of the stock option and the price paid for the stock for a non-qualified stock option
  • Profit sharing going directly to the employees as payroll
  • Medical saving programs which act as savings accounts. These programs allow the employee to receive the unused portion of the money they paid in.
  • Any voluntary employee contributions to retirement plans, including 401K
  • Reasonable value of board, lodging, house or room rent unless provided for the convenience of the employer, located on the employer’s premises and is a condition of employment
  • Contributions to deferred compensation by employees (except for contributions to a governmental 457 plan)
  • Expenses exceeding one-third of an employee's normal pay
  • Personal use of company car
  • Payments to casual/spot labor (see the Contract labor/1099s page)

*Premiums for life insurance over 50k not reportable to BWC.

Who is reportable to BWC?

  • All employees – full, part-time and seasonal
  • Officers of corporations
  • Spot and casual labor
  • Owners, partners, incorporated individuals, ministers and officers of family farms who have elected coverage and completed an Application for Elective Coverage (U-3S). See the Elective coverage page for additional information.
  • Non-Ohio residents working for out of state companies doing business in Ohio for more than 90 consecutive calendar days. Wages are reportable beginning with the 91st consecutive day.
  • Payroll associated with Ohio residents working for out of state companies doing business in Ohio is to be reported for the entire duration of work in Ohio
  • Employees who are hired to work specifically in Ohio are reportable, regardless of the state where they were hired
  • The 90-Day Rule is not applicable to residents of a foreign country. Out-of-state employers who have foreign employees working temporarily in Ohio must obtain Ohio workers’ compensation coverage, report wages, and pay premiums to BWC for any work performed in Ohio.

Resources

  • Construction industry payroll reporting
  • Reporting for corporate officers
  • Reporting for elective coverage
  • Contract labor/1099s