Withholding

Withholding requirements

Employees must complete Form IT-4,
Employee’s Withholding Exemption Certificate:

https://www.tax.ohio.gov/portals/0/forms/employer_withholding/Generic/WTH_IT4.pdf

Supplemental rate

Supplemental rates should be withheld at a rate of at least 3.5%.

State Unemployment Insurance (SUI)

Wage base

$9,500

Contribuitions

Rates range from 0.3% to 9.2%. New employers use a rate of 2.7%. New construction employers use a rate of 5.9%.

More information

Labor

Minimum wage

$8.55

Termination Pay

If an employee quits, they should recieve their final pay on the first of the month for wages earned in the first half of the previous month, and on the 15th for wages earned during the second half of the previous month.

More information

New Hire Filing

Reporting deadline

Within 20 days of employee hiring, rehiring, or returning to work.

Reporting by mail

Ohio New Hire Reporting Center
P.O. Box 15309
Columbus, OH, 43215

Child Support

More information

Ohio CSPC
P.O. Box 182394
Columbus, OH 43218-2372

Other

Local taxes

https://www.tax.ohio.gov/online_services/thefinder.aspx

Reciprocal states

Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia

Disability insurance

N/A

Helpful links

Department of Taxation: https://www.tax.ohio.gov/
Department of Job and Family Services: http://jfs.ohio.gov/ouc/uctax/index.stm
Business Gateway: https://gateway.ohio.gov

Last Updated

05/01/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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