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
Contribuitions
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
Labor
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 online
Reporting by mail
Ohio New Hire Reporting Center
P.O. Box 15309
Columbus, OH, 43215
New hire reporting form
Child Support
Online payments
More information
Ohio CSPC
P.O. Box 182394
Columbus, OH 43218-2372
Other
New employer registration
Local taxes
Reciprocal states
Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia
Disability insurance
N/A
Last Updated
12/20/2023
States
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.
Questions?
We're here to help. Contact us for any help you might need.