2023 Ohio Taxes
Withholding Requirements
- Register as an employer on the Ohio Department of Taxation website
Employee's Withholding Tax Exemption Certificate
: Form IT-4Withholding Method
: FormulaSupplemental Wage / Bonus Rate
: 3.5%
Local Taxes
Ohio State Unemployment Insurance (SUI)
Ohio Wage Base
: $9,000 for 2023Ohio SUI rates range from
: 0.8% to 10.3% for 2023Ohio new employer rate
: 2.7% for 2023Ohio new construction employer rate
: 5.6% for 2023- Get your unemployment insurance rate: Ohio UI agency website
Ohio State Disability Insurance (SDI)
- Industrial Commission
30 W. Spring St.
Columbus, OH 43215-2233 - Phone: 614-466-6136
Ohio Family Leave Insurance (FLI)
- None
Ohio State Labor Laws
Ohio Minimum Wage
: $10.10 per hourOhio Termination Pay
:- Employee is fired — first of the month for wages earned in the first half of previous month and fifteenth of the month for wages earned in the last half of the previous month
- Employee quits — first of the month for wages earned in the first half of previous month and fifteenth of the month for wages earned in the last half of the previous month
Ohio New Hire Reporting
- Ohio New Hire Reporting Center
PO Box 15309
Columbus, OH 43215-0309 - Phone: 888-872-1490
- Fax: 888-872-1611
Remit Withholding for Child Support to
- Ohio CSPC
PO Box 182394
Columbus, OH 43218-2394 - Phone: 888-965-2676
Ohio Reciprocal States
- Indiana
- Kentucky
- Michigan
- Pennsylvania
- West Virginia
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.