To maintain workers compensation coverage, state-fund employers are required to
submit a payroll report along with their premium payment to BWC twice yearly.
In defining payroll, BWC generally follows the guidelines of the Ohio Bureau of
Employment Services and Federal Unemployment Tax Authority (FUTA).
The
following items are considered payroll and should be included on the payroll
report:
Gross hourly wages and gross salaries
Sick pay (including third party, excluding workers’ compensation)
Bonus payments including stock given as a bonus
All sales commissions
All tips
Severance pay
Overtime pay
All stock gifts
Profit sharing going directly to employees as payroll
Any voluntary employee contributions to retirement plans, including 401K
Any portion of cafeteria plans as reportable to FUTA, such as cash options
and unqualified benefits
Reasonable value of board, lodging, house, or room rent unless provided for
the convenience of the employer
Per diem and travel allowance (if not paid as reimbursement expense)
Contributions to deferred compensation by employees (except for government
employees)
Expenses exceeding one-third of an employee’s normal pay
