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Reporting for corporate officers - Ohio

    https://info.bwc.ohio.gov/wps/portal/gov/bwc/for-employers/compliance/reporting-payroll/officer-payroll
    When an active corporate officer receives wages from more than one BWC policy, he/she is subject to the minimum-maximum reporting requirements for each policy. However, if wages are paid out of only one company, the officer is subject to just the minimum-maximum reporting requirements under that single policy.

Minimum and maximum payroll reporting requirements

    https://info.bwc.ohio.gov/wps/wcm/connect/bwc/BWC+Content+English/bwc/employer/reporting-payroll/officer-payroll
    BWC considers corporate officers employees of the corporation, and they are covered under the workers' compensation policy. Report the payroll of corporate officers under the classification that appropriately describes their duties. ... apply the weekly minimum or maximum for the number of weeks in officer status. Section 125 cafeteria plan ...

Ohio

    https://www.bwc.ohio.gov/basics/guidedtour/generalinfo/empgeneralinfo15.asp
    Corporate officers A corporate officer by definition is an employee of a corporation, with the exception of a volunteer corporate officer of a non-profit organization. Effective Sept. 29, 2015, BWC will no longer require nonprofits to have workers' compensation coverage for their volunteer corporate officers.

BWC Private Employer Payroll Reporting Guidelines

    https://info.bwc.ohio.gov/static/Employers/PayrollReportingGuidelines.pdf
    Payroll reporting for corporate officers Corporate officers specified in the minutes of the corporation are subject to the minimum and maximum reporting limits. There is a requirement for unpaid active officers to report the annual minimum amount. If your corporation is non-profit, we will consider the executive director a corporate officer.

Bureau of Workers' Compensation - Ohio

    https://info.bwc.ohio.gov/wps/portal/gov/bwc/home
    The Ohio Bureau of Workers' Compensation (OBWC or BWC) provides medical and compensation benefits for work-related injuries, diseases and deaths. Founded in 1912 and with assets under management of approximately $28 billion, it is the largest state-operated provider of workers’ compensation insurance in the United States.

www.bwc.ohio.gov

    http://www.bwc.ohio.gov/employer/forms/suppcoverage/SFESuppCoverage.asp
    Information for employers regarding the service offering of Elective Coverage within the Ohio Bureau of Workers' Compensation web site. OhioBWC - Employer - Form: (Elective coverage ... the reportable wages are subject to a minimum and maximum, which is based on the statewide average weekly wage calculated annually by the Ohio Department of Job ...

Elective coverage - Ohio

    https://info.bwc.ohio.gov/wps/portal/gov/bwc/for-employers/workers-compensation-coverage/types-of-coverage/elective-coverage
    Elective coverage. August 26, 2021 | BWC. If an employer has employees, workers' compensation coverage is required. Employees are defined as people: Whose hiring contract was completed within the borders of Ohio. Where the employer's main (supervising) office is located within Ohio. If an employer has no employees, Ohio law makes workers ...

Reporting Payroll - Ohio

    https://info.bwc.ohio.gov/wps/portal/gov/bwc/for-employers/compliance/reporting-payroll/
    Employers are required to report payroll to BWC. BWC uses payroll reporting as the basis for calculating each employer's annual workers' compensation premium. A premium is the amount of money the employer pays yearly to purchase Ohio workers' compensation coverage. To determine premium amounts, employers must report their employee's payroll to ...

Construction industry payroll reporting - Ohio

    https://info.bwc.ohio.gov/wps/portal/gov/bwc/for-employers/compliance/reporting-payroll/construction-payroll
    Jan. 1, 2015 - June 30, 2016. $1,293 per week. If an employee's wages are reportable to more than one construction classification, allocate the construction cap to each classification based on the percentage of time worked in that classification for the week. For example, if the weekly cap is $1,398 and the weekly wage is $2,000:

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