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State Payroll Information

Ohio Payroll

Did you know that Ohio has reciprocal withholding agreements with Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia, Ohio employers are not required to withhold from wages earned in Ohio by residents of those states?

Ohio Income Tax Withholding

Ohio's law requires employers to withhold state income tax from employee's wages and remit the amounts withheld to the Department of Taxation.

Generally, employers required to withhold federal income tax must also withhold Ohio income tax.

Ohio Benefits

Ohio Voting Rights:

Employer Right To
Schedule Voting Hours
Pay Deduction For
Voting Time Leave
Yes Prohibited

Ohio requires employers to allow employees sufficient time off to vote.

All private employers in Ohio must allow employees time off to vote. The law does not specify the exact amount of voting time leave.

Ohio Compensation

Employers must pay $6.85 an hour to employees covered by Ohio's minimum wage law; however, employers with annual gross receipts of $250,000 or less can pay employees $5.15 an hour.

Ohio Payroll

Employers covered by Ohio's wage payment law must pay wages at least semimonthly. Wages earned in the first half of a month must be paid by the first day of the following month and wages earned in the second half of a month must be paid by the 15th day of the following month.

Ohio Unemployment:

Taxable Wage Base
($000s)
New Employer Rate
(% Taxable Wages)
Employee Tax Rate
(% Taxable Wages)
Period Effective
9,000 2.7 - 5.0 None Calendar Year 2007

Helpful Links for Ohio Payroll

Ohio Department of Taxation
30 E. Broad Street
22nd Floor
P.O. Box 2476
Columbus, Ohio 43215
(888) 405-4039 (toll-free)

Ohio Department of Job and Family Services - Office of Unemployment Compensation
P.O. Box 182404
Columbus, Ohio 43218
(614) 466-2319

Ohio Department of Commerce
50 W. Broad Street
Columbus, Ohio 43215
(614) 644-2239

Ohio State Laws

Ohio State Regulations

Tax Forms and Publications


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