Valor Payroll Solutions
Ohio Payroll Information
Enterprise payroll expertise, exclusively for small businesses.
Paying Employees in Ohio
Ohio 2022 Minimum Wage:
$9.30 per hour
$4.65 per hour for tipped employees
Ohio Overtime Rules: 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek
Ohio Paystub Requirements:
- No pay stub requirement
How often do you have to pay employees in Ohio?
Employees must be paid at least twice per month.
- Payment for wages earned during the first half of the preceding month must be paid by the first day of the following month.
- Payment for wages earned during the last half of the month must be paid by the fifteenth of the following month.
When is an employee’s final check due in Ohio?
- Voluntary resignation – wages are due on the next regular payday.
- Involuntary termination – wages are due on the next regular payday.
Ohio Withholding Tax
Ohio Withholding Tax Registration
- Employers can register online using the Ohio Business Gateway.
Wages Subject to Ohio Withholding
- Wages earned by Ohio residents in Ohio are subject to Ohio withholding tax.
- Wages earned by nonresidents in Ohio are subject to Ohio withholding tax unless they are residents of a reciprocal state.
- No withholding on Ohio resident wages if earned in another state.
Ohio Employee’s Withholding Exemption Certificate
- Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia
Ohio Withholding Tax Due Dates
- Due monthly by the 15 of the following month if liability was more than $2000 during the 12 month period ending June 30.
- Due quarterly by the last day of the month following the quarter end if liability was less than $2000 during the 12 month period ending June 30.
Ohio Unemployment Tax
Ohio Unemployment Tax Registration
- Employers can register online on Ohio.gov.
Ohio Unemployment Tax Employer Liabilities
- New employer rate: 2.7%
- 2022 Wage Base: $9,000
Ohio Unemployment Tax Due Dates
- Return and payment are due quarterly on the last day of the month following the end of the reporting period
Ohio New Hire Reporting
- Employers are required to report new hires and rehires within 20 days
- Employers can report new hires online at this link – https://oh-newhire.com/#/public/public-landing/login
- Ohio New Hire Reporting Center
PO Box 15309
Columbus, OH 43215-0309
- Fax: (888) 872-1611
Ohio Child Support
- Employers can use https://oh.smartchildsupport.com/ to make an electronic payment
- Ohio CSPC
PO Box 182394
Columbus, OH 43218
- Phone: (800) 686-1556
- Fax: (614) 752-9760