Employer Withholding Taxes

Professional Employer Organization / Professional

Employer Organization Reporting Entity

File Upload Instructions


Overview

Recently enacted legislation, Substitute Senate Bill 139, 129th General Assembly, effective 3/22/13, added a filing requirement for Professional Employer Organizations and Professional Employer Organization (PEO) Reporting Entities.

These entities are required to file an initial report with the tax commissioner within 30 days after commencing business in Ohio or within 30 days after the effective date of the law of March 22, 2013, whichever is later. After the initial report is filed, subsequent reports are filed each calendar quarter. For statutory reference, refer to Ohio Revised Code section 5747.07 (J).

The following items are required to be included on the entity’s initial report for each client employer pursuant to Ohio Revised Code section 5747.07 (J)(1):

1) The name, address, charter number (if applicable) and federal employer identification number (EIN) for each client employer,

2) The date that each client employer became a client of the PEO or PEO reporting entity, and

3) The names and mailing address of the CEO and CFO of each client employer.

The following items are required on the PEO’s subsequent quarterly reports pursuant to ORC section 5747.07 (J)(2):

1) The same data listed above as required by ORC 5747.07(J)(1) with respect to each client employer who became a new client of the PEO during the calendar quarter;

2) If the agreement between the PEO and the client employer was terminated at any time during the calendar quarter, then provide the date during the calendar quarter that the client employer ceased being a client of the PEO or the date the client employer ceased business operations in this state, if applicable;

3) If the name and mailing address of the CEO or the CFO of a client employer has changed since the filing of the last report, then provide the updated name or mailing address, or both, of the CEO or CFO, as applicable;

4) If none of the events in this list (1 through 3 above) have changed since the PEO’s filing of the last report, then a statement of that fact.

Reporting Instructions

An Excel spreadsheet template has been created to facilitate PEO reporting of client employers. The same template is used for the initial and subsequent quarterly reports. The reports are filed using the spreadsheet template below.

Save or Download the Excel Template. This template includes all of the required fields needed for the initial and subsequent quarterly PEO reports.

Fill-in all of the required fields to identify the PEO: Company Name, Address, City, State, Zip, Contact Phone and Email address. See the example below:

After you have filled-in this information, then click the “Continue” button. This will take you to portion of the spreadsheet where you enter the client employer data. 

Do not change the column headers shown in the first row of the data worksheet. Enter the information for your client employers starting in the second row. The information on your initial report must include all of your client employers with whom you have a leasing agreement currently in effect.

Subsequent Quarterly Reports

On subsequent quarterly reports, report the information for (i) client employers acquired during the calendar quarter (CEO and CFO information is required), (ii) clients for whom employee leasing agreements have been terminated or that ceased doing business during the quarter (CEO and CFO information is not required), and (ii) changes in CEO or CFO information (for existing clients).

1) No changes to report: If there are no changes to report from the last report filed, then type in “No changes to report for this quarter,” in the first row under the column titled "Client’s Legal Business Name" and upload the report reflecting this statement.

2) Changes to report. Use the Dropdown box in the first column (‘Action’) to indicate the type of change (Add, Modify or Delete) for the client employer that is listed in that same row. For example, if you added an employer client since the last report, choose “Add.” If you need to report a change in a continuing client employer’s information, choose “Modify” and report the updated information. If a client employer ceased doing business, or the leasing agreement with the client employer was terminated, then choose ‘Delete.’

Uploading the Completed Spreadsheet

After the PEO has completed the spreadsheet, save the sheet on your computer using a unique file name.

File Naming Convention: save the completed file using the name of the business (with no spaces or punctuation), followed by an underscore, then the period/quarter ending date (mmddyy).

Example: ABCCompany_03312013, ABCCompany_06302013, etc.


Amended report
: If you need to amend a previously filed report, in order to correct erroneous information, then report all of the information again. We will overlay the information contained in your previously filed report for the same period. Use the same file name as your original report.

The completed spreadsheet is then transmitted to the Ohio Department of Taxation (ODT) via secure FTP server via the URL below (CTRL+Click on the link below):

https://ohiotax.ftptoday.com/PEO.html

An example of the secure FTP site is shown below. No sign-on is required. Select the file that you saved on your computer, click on the file to highlight the file, and then hit the right arrow to upload your report.

 That completes the filing of the report. No message will be displayed to indicate that the report was filed, but your file has been sent to ODT. After you upload the report, click on the “Logout” button at the bottom of the page to close the FTP window.

Questions: If you have any questions regarding PEO reporting, please contact the Employer Withholding Unit at 1-888-405-4039.