Withholding requirements

Supplemental rate

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

State Unemployment Insurance (SUI)

Wage base



Rates range from 0.4% to 10.1%. New employers use a rate of 2.7%. New construction employers use a rate of 5.6%.

More information


Minimum wage

$10.45; $5.25 for tipped employees

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

New hire reporting form

Child Support

More information

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


New employer registration

Local taxes

Reciprocal states

Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia

Disability insurance


Last Updated



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.


We're here to help. Contact us for any help you might need.