Ohio Payroll Tax and Labor Laws

Get your Ohio State Tax ID Number

Click here to obtain State Tax ID 

Click here to obtain a State Unemployment ID 

Ohio Wage and Hour Laws

Minimum Wage

Ohio minimum wage rate is currently $10.45 per hour for non-tipped employees. 

Overtime

Ohio’s overtime law requires employees to be paid at a rate of 1.5 times the employee’s wage rate for hours worked over 40 in a work week, except for those employers grossing less than $150,000 per year. 

Pay Frequency

Ohio requires employers to pay employees no less than on or before the 15th and 30th of each month. 

Ohio Unemployment

Taxable Wage Base ($000s):                                                   $9,000

New Employer Rate (% Taxable Wages):                             2.7% New Employer, 5.6% Construction

Ohio Income Tax Withholding

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 State Resources

Ohio Department of Taxation 

Ohio Department of Commerce 

Ohio Unemployment Department – Employer Hub 

Ohio SUI Rate 

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation. 

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs. 

Revised 1/1/2024