The deadline to report payroll for the second six months of 2011 is Wednesday, February 29, 2012. You also must pay all or half of the premiums due before the close of business that day. Otherwise, your coverage may lapse.
If your coverage lapses, see the posts on June 22, 2011 and March 24, 2011 for the consequences of non-payment.
The easiest way to pay premiums is online at www.ohiobwc.com. On the home page, click on the Quick link to Pay Premium and follow the instructions. You can use one or more credit cards, or ACH transfer.
You must report all payroll for the second half of 2011, but you can pay 50% of the premium now, and the balance on or before May 31, 2012.
Once you pay online, the BWC will only send a postcard reminder when the next premiums are due. It will not send a paper Payroll Report (DP-21) form. You will have to go to the website to see your premium rates and calculate your premiums.
You can mail a check to the BWC in Columbus, but the payment must be RECEIVED by the BWC before the close of business on February 29, 2012. There is no grace period, and no mailbox rule for the BWC.