Paying Employees in Ohio
Ohio 2021 Minimum Wage: $8.80 per hour, $4.40 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:
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
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
Ohio Unemployment Tax Employer Liabilities
- New employer rate: 2.7%
- 2021 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
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