Withholding

Withholding requirements

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

Supplemental rate

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

State Unemployment Insurance (SUI)

Wage base

$9,000

Contributions

  • Lowest Experience Rate: 0.4%
  • Highest Experience Rate: 10.1%
  • New Employer Rate: 2.7%
  • New Construction Employer Rate: 5.6%
  • Delinquency Rate: 12.8%
  • Mutualized Rate: 0.1% (used to stabilize the trust fund)

More information

Contribution Rates

Labor

Minimum wage

$10.70

Termination Pay

  • Final Paycheck Timing:
    • Ohio law does not specify an exact deadline for final paychecks.
    • Employers must pay on the next regular payday following separation.
    • Some interpretations of Ohio Revised Code §4113.15 suggest semi-monthly pay rules:
      • 1st of the month for wages earned in the first half of the prior month
      • 15th of the month for wages earned in the second half
  • Maximum Delay: Employers have up to 30 days beyond the regular payday to issue final wages
  • Penalties: If delayed, employees may be entitled to liquidated damages of 6% of unpaid wages or $200, whichever is greater

More information

  • Tipped Employees: $5.35/hour cash wage
    Employers may take a tip credit of up to $5.35, but total earnings (wages + tips) must equal at least $10.70/hour
  • Youth/Training Wage: $7.25/hour
    For employees under 16 or businesses with gross receipts under $394,000

New Hire Filing

Reporting deadline

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

Reporting online

https://ohio.gov/business/resources/new-hire-reporting

Reporting by mail

Ohio New Hire Reporting Center
P.O. Box 15309
Columbus, OH, 43215
Local Fax: (614) 221-7088
Toll-Free Fax: (888) 872-1611

New hire reporting form

Ohio New Hire Reporting Form

Child Support

Online payments

http://jfs.ohio.gov/Ocs/employers/CSPC_Overview.stm#4

More information

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

  • Acceptable forms:
    • Personal check
    • Money order
    • Cashier’s check
    • Make checks payable to: Ohio CSPC
  • Important: Do not send payments to county CSEA offices.

Other

New employer registration

Registering as an Employer

Local taxes

Ohio's Tax Finder

Reciprocal states

Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia

Disability insurance

N/A

Helpful links

Last Updated

12/20/2023

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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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