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Taxes
Ohio Payroll Taxes 2026: Complete Overview for Employers
Ohio graduated 0%–3.75% (+ municipal income taxes) income tax, SUI on $9,000, and all employer obligations.
Practical, accurate resources for Ohio small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
Ohio graduated 0%–3.75% (+ municipal income taxes) income tax, SUI on $9,000, and all employer obligations.
How to register with Ohio Department of Taxation and Ohio Department of Job and Family Services as a new Ohio employer.
New employer rate 2.7%, experienced range 0.30%–8.50%, wage base $9,000.
Ohio minimum wage is $10.65/hr. Ohio’s minimum wage is $10.65/hr, adjusted annually for inflation. Tipped employees may be paid $5.35/hr.
Semi-monthly pay required. Final pay: Final wages are due within 15 days or on the next regular payday..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, Ohio-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and Ohio new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and Ohio recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for Ohio small businesses.
Federal OT after 40 hrs/week, Ohio overtime rules, exemptions, salary thresholds.