State Web Site:  www.Ohio.gov
   
General Business Requirement:

Apply to the Secretary of State for a Certificate of Authority to conduct business in Ohio.

Ohio Business Entity Registration Forms

Licensing/Registration:

PEO Registration Application

Ohio PEO Statute  (Ohio Revised Code, Chapter 4125)

Ohio PEO Statute Rules

Unemployment Insurance:

Ohio - Employer UI Registration Form 

New Employer Rate (2008) = 2.70%
Wage Limit (2008) = $9,000
Employer/Reporting Unit for SUTA contributions:  PEO or Client/Co-employer, depending on “Employer of Record” determination.

Agency Web Site: Dept. of Job & Family Services - Office of Unemployment Comp.

State Taxes:

Ohio Withholding Tax Registration Application

Agency Web Site:  Ohio Dept. of Taxation

Workers’ Compensation:

Monopolistic State – State Fund Required

Rating Bureau – NCCI rates are used.  See: Ohio Administrative Code 4123-17-08

The Ohio Bureau of Workers’ Compensation is the agency responsible for registering and monitoring PEOs in the state.

PEO Registration Application

Bureau of Workers' Compensation - PEO Guidelines

Workers’ compensation coverage is provided by the PEO.

Exclusive remedy benefits apply to both PEO and client/co-employer.

Agency Web Site:  Ohio Bureau of Workers' Compensation

Benefit Plans:

A PEO sponsored fully insured benefit plan is not subject to additional regulation.

A PEO sponsored self-funded health plan is not subject to additional regulation (not yet challenged as a MEWA).

MEWA Provisions – Ohio MEWA Statute

Agency Web Site:  Ohio Dept. of Insurance