2024 Ohio Taxes
Employee Withholding Requirements
Withholding Method
: FormulaSupplemental Wage / Bonus Rate
: 3.5% for 2024- Register as an employer on the Ohio Department of Taxation website
Employee's Withholding Tax Exemption Certificate
: Form IT-4
Ohio State Unemployment Insurance (SUI)
Ohio Wage Base
: $9,000 for 2024Ohio SUI rates range from
: 0.4% to 10.1% for 2024Ohio new employer rate
: 2.7% for 2024Ohio new construction employer rate
: 5.6% for 2024- Get your unemployment insurance rate: Ohio UI agency website
Ohio State Disability Insurance (SDI)
- None
Ohio Family Leave Insurance (FLI)
- None
Local Taxes
Ohio Minimum Wage
Ohio Minimum Wage
: $10.45 per hour, since 2024
Ohio State Labor Laws
Ohio 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.