Ohio is known as one of the trickiest states in the U.S. for payroll withholding taxes, especially when it comes to local taxes and reciprocal states. This article contains our current research on Ohio taxes including state tax, unemployment, income tax, and more. Read on to find helpful rates, links, and resources.
Ohio Department of Taxation
Department of Job and Family Services
- Register as employer by filing Form UCO-1
- Employee's Withholding Exemption Certificate: Form IT-4
- Withholding Method = formula
- Supplemental Rate = Withhold at 3.5%
Ohio City Taxes can be found at the Ohio Department of Taxation website. Ohio School District Taxes can be found on the Ohio School District Income tax page of the Ohio Department of Taxation website.
State Unemployment Insurance (SUI)
Wage base is $9,000 for 2014
Rates range from 0.30% to 8.5% for 2014 New e mployers use 2.7% for 2014
New construction employers use 7.2% for 2014Check Ohio tax rates on the Ohio Department of Job and Family Services website.
State Disability Insurance (SDI)
30 W. Spring St. Columbus, OH 43215-2233614-466-6136https://www.ohioic.com/
Public and private employers: $0.10 per $100 of payrollSelf Insurers: $0.05 per $100 of payroll
State Labor Laws
Minimum Wage: $7.95 per hour effective January 1, 2014.
Termination Pay - Quit: first of the month for wages earned in the first half of previous month. 15th of the month for wages earned in the last half of the previous month.
New Hire Reporting
Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 (or equivalent) to:
Ohio New Hire Reporting Center
P.O. Box 15309
Columbus, OH 43215-0309
Phone: 888-872-1490 Fax line: 888-872-1611 Report online at the Ohio New Hire Reporting Center.
Remit Withholding for Child Support to>
P.O. Box 182394 Columbus, OH 43218-2394
Report online at the Ohio Office of Child Support.
Indiana, Kentucky, Michigan, Pennsylvania, West Virginia
For paycheck calculation visit the Ohio Paycheck Calculator of PaycheckCity.
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.