In Ohio, employers are required to file a complete Contribution and Wage Report each quarter. The report consists of two sections, the Employer's Report of Wages (top section) and the Employer's Contribution Report (bottom section). Instructions on how to correct information on the different sections is shown below.

Do not use any portion of the Employer's Report of Wages (JFS 66111) to correct reports previously filed.

• Use an Employer's Report of Wages - Amended (JFS-66114) to correct wage items.
• A separate Employer's Report of Wages - Amended (JFS-66114) must be submitted for each quarter being corrected.
• Each employee record you wish to amend should appear as it would have if submitted correctly and must contain a social security number, employee name, gross wage, and number of weeks.
• Do not re-list employee records previously submitted correctly.
• Do not use negative figures to report changes in gross wages or weeks.

• To add wages, file an Employer's Contribution Report and Report to Determine Liability (JFS-66105) and mark it as a supplemental filing.
• To reduce the amounts originally filed, use an Employer's Claim for Refund (JFS-66209) and a Wage Information in Support of a Claim for Refund (JFS-66210).

If you need contribution or wage record reporting forms, any local Compliance office will provide them at no cost. For those employers with more than 20 employees, supplemental pages may also be obtained from Compliance offices; ordered from the Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404; or by calling the Contribution Section at (614) 466-2319.