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:

  • 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

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

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

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

 

Additional Resources