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Payroll true-up reports
Employers must reconcile actual payroll after each policy year

An employer must pay workers' compensation premiums from their first date of hire. BWC determines employer premiums based on the amount of payroll (exposure) reported multiplied by a specific rate. At the beginning of each policy period, we’ll set an estimated annual premium (EAP) as follows.

  • For new employers we'll use the 12-month payroll estimate you submitted on your application to establish your estimated annual premium.
  • For an existing employer that had coverage before this policy period we’ll use the most recently reported payroll to establish your estimated annual premium.

At the end of the policy year, we must ensure the estimated premium we set for you was correct. To do this, you must file a true-up report that reflects the actual payroll for that policy year. You must complete the report online using the Payroll true-up report service offering.
For step-by-step instructions, watch this Payroll true-up video.

If your true-up payroll exceeds the estimated payroll, you'll owe additional premium. If your true-up payroll is less than your estimated payroll, you'll receive a premium credit.

Important: An employer must submit a payroll true-up report even if it has zero payroll.

Resources

  • Payroll true-up report - Employers must file a true-up report annually that reflects the actual payroll for that policy year.
  • Payroll reports - Submit a report for outstanding payroll for a previous policy period. Authorized users can report Ohio and/or non-Ohio payroll.
  • Payroll history - View a history of past payroll from both Ohio and non-Ohio reporting, including manual classification, rates and payroll amounts.
  • Policy period transaction history - Search the financial activity of an employer's account by policy period.