Job & Family Services Office of Unemployment Insurance Operations
Employer and Program Services

This division contains: Contributions, UI Legal Support, and Technical Services.

This section determines employer liability; issues annual unemployment tax rates; determines the amount of UI taxes, forfeitures and interest owed by employers; collects and processes employers' quarterly tax reports and payments; reports annually to the Internal Revenue Service the amount of UI taxes paid by employers; responds to special IRS inquiries about employers' UI taxes; and maintains the funds from which unemployment benefits are paid.

This section collects quarterly employee wage data from employers. The information in the wage record database is used to compute the monetary entitlement of claimants for unemployment benefits. Wage record data is also cross-matched with data from other government programs for a variety of purposes, including the detection of fraud or abuse in federal and state programs and the enhancement of employment and training opportunities. In addition, wage record information is used to assist with income and eligibility verification of individuals filing for services under such programs as Temporary Assistance to Needy Families, Medicaid, and Food Stamps.

UI Legal Support
This section coordinates Ohio rule review, legislative review, tax appeals, legal support, labor disputes and seasonal determinations. 
Technical Services
This section interprets unemployment insurance laws and precedent cases; develops, updates, and distributes policy guides and procedural manuals; develops training material, resource guides, and desk aids; creates and revises forms used in processing claims; gives advice on handling special claims, develops processing procedures for new programs; and aids in the identification of laws, policies, and procedures that need to be changed or updated.