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Pursuant to section 3121.891 of the Ohio Revised code, employers of government entities in the state of Ohio are obligated to report to the Ohio Department of Job and Family Services (ODDS) all employees
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Section 3121 pertains to the reporting and filing requirements for wages subject to Federal Insurance Contributions Act (FICA) taxes.
Employers who have employees subject to FICA taxes are required to file pursuant to section 3121.
Employers must accurately report wages subject to FICA taxes on Form 941 or other applicable forms.
The purpose of section 3121 is to ensure that accurate FICA taxes are withheld, reported, and paid to the IRS.
Employers must report wages paid to employees, FICA tax withheld, and employer FICA tax contributions.
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