Ohio Payroll Tax and Labor Laws

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

Ohio Wage and Hour Laws

Employers must pay $8.80 an hour to employees covered by Ohio's minimum wage law.

The following employees are exempt from the minimum wage:

• employees excluded from FLSA's definition of employees,
• employees exempt from the federal minimum wage.

Ohio Payroll for Employers

Employers covered by Ohio's wage payment law must pay wages at least semi-monthly. 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):                        9,000

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New Employer Rate (% Taxable Wages)    2.7 or 5.8

Ohio's law requires employers to withhold state income tax from employees' 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         Yes

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Pay Deduction for Voting Time Leave                 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 State Tax Resources