FAQs - Employer Withholding

What is the new reporting requirement for Professional Employer Organizations?

Recently enacted legislation (Substitute Senate Bill 139, 129th General Assembly, effective 3/22/13), added a new filing requirement for Professional Employer Organizations (PEO) and Professional Employer Organization Reporting Entities (PEORE).  Statutory reference: Ohio Revised Code 5747.07 (A)(4) and 5747.07 (J).

These organizations are required to provide the tax commissioner with a report that contains information identifying the PEO’s or PEORE's client employers.  The PEO or PEORE is required to file an initial report within 30 days after commencing business in Ohio or within 30 days after the effective date of the law, whichever is later.  After the PEO has filed their initial report, quarterly reports are to be filed for each subsequent calendar quarter, and these reports are due by the last day of the month following the end of each calendar quarter. 

Information regarding the new filing requirement and the instructions for filing the initial and subsequent reports can be found on the Ohio Department of Taxation website on the following web page:

http://www.tax.ohio.gov/business/peoreporting.aspx