Valor Payroll Solutions

Ohio Payroll Information

Payroll made easy for small businesses.

Paying Employees in Ohio

Ohio 2025 Minimum Wage:

$10.70 per hour (employers with gross annual receipts of $385,000 per year or more)
$7.25 all other employers
$5.35 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 Payroll Taxes

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

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.

Ohio Unemployment Tax

Ohio Unemployment Tax Registration

Employers can register online on Ohio.gov.

Ohio Unemployment Tax Employer Liabilities

New employer rate: 2.7%
2025 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

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