Ohio Payroll Information

Ohio 2023 Minimum Wage:

• $10.10 per hour
• $5.05 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 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

• Form IT-4

Reciprocity

• 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.

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Ohio Unemployment Tax Registration

• Employers can register online on Ohio.gov.

Ohio Unemployment Tax Employer Liabilities

• New employer rate: 2.7%
• 2023 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 
• 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

Additional Ohio Payroll Resources

• Ohio Employer’s Resource Guide to Child Support
• Ohio Business Gateway
• Ohio ERIC
•