Who needs an unemployment compensation account, workers’ compensation coverage and new hire reporting in Ohio?

Issued by Ohio Department of Job and Family Services (The SOURCE); Ohio Bureau of Workers’ Compensation; Ohio New Hire Reporting Center, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Ohio

The Ohio table lists this for every kind of business.

Ohio runs a state workers’ compensation fund, and coverage is required as soon as you have one employee: apply to the BWC (form U-3) before the first day of work. Open the unemployment account with the first payroll and report each new hire within 20 days.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Ohio Department of Job and Family Services (The SOURCE); Ohio Bureau of Workers’ Compensation; Ohio New Hire Reporting Center.

Sources and dates

ODJFS employer pages (form UCO-1, Report to Determine Liability); BWC employer coverage pages. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.