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

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 a new employer, we'll establish your estimated annual premium by using the 12-month payroll estimate you submitted on your application for workers' compensation coverage.
  • For an existing employer that had coverage before this policy period, we’ll establish your estimated annual premium by using the most recently reported payroll.

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.

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 true-up video - For step-by-step instructions, watch this video.
  • 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.
  • Go-Green Rebate Program - Go-Green requires employers to submit their payroll true-up on this website.