Form U-118 PDF Details

If you are the successor/new employer and do not have Ohio workers' compensation coverage, you must complete the U-3 application; if you have coverage, you only need to submit the U-118.

Payroll records: the succeeding employer must preserve the former employer's payroll records for the five years preceding the date of succession.

Portion: if an employer purchases or acquires only a portion of the business, BWC transfers only that portion of the former employer's experience.

Who completes: Section B is to be completed by the former employer and Section C by the new/successor employer.

Signatures: BWC has the authority to proceed with processing the transaction without the signature or agreement of one or both of the parties.

QuestionAnswer
Form NameForm U-118
Form Length4 pages
Fillable?Yes
Fillable fields85
Avg. time to fill out15 min
EditionRev April 20, 2026
Issuing agencyOhio Bureau of Workers' Compensation
Where to sendOhio Bureau of Workers' Compensation Policy Processing, 22nd floor, 30 W. Spring St. Columbus, Ohio 43215-2256, or fax Policy processing 614-365-4992
Matches the agency's fileYes, checked October 3, 2026
Other namesU-118, U118, Form U-118, BWC U-118, Ohio BWC U-118, BWC-7624
Official sourceForm U-118 (Rev April 20, 2026), Ohio Bureau of Workers' Compensation