PAYROLL TAX RATES
Ohio payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Ohio, each with its effective date and the agency page it comes from.
Unemployment insurance
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Ohio Department of Job and Family Services (ODJFS), Office of Unemployment Insurance Operations (opens in a new tab) | ODJFS, Unemployment: For Employers (opens in a new tab) | |
| Taxable wage base | $9,000 | ODJFS, 2026 Rates (contribution rate details, PDF) (opens in a new tab) | |
| Wage base set each year | No | Ohio Revised Code 4141.01(G) (version effective Sept. 30, 2025) (opens in a new tab) | |
| New employer rate | 2.85%2.85% (2.7% plus a 0.15% technology and customer service fee); construction employers 5.85% (5.7% plus 0.15%)Surcharges includedConstruction 5.85% | ODJFS, 2026 Rates (contribution rate details, PDF) (opens in a new tab) | |
| Employee contribution | None | ODJFS, UI Tax for New Employers (opens in a new tab) | |
| When an employer becomes liable | Liable once you have at least one employee in covered employment for some part of a day in 20 weeks of this or last calendar year, or pay $1,500 or more in wages in a calendar quarter of this or last year. Different tests for domestic, agricultural, 501(c)(3) nonprofit and public employers, FUTA-liable employers and successors. | ODJFS, Employer Liability (opens in a new tab) | |
| Experience rate after | 4 calendar quarters | ODJFS, Contribution Rates (opens in a new tab) | |
| Quarterly report due | Quarterly report and payment due April 30, July 31, October 31 and January 31 (next business day when on a weekend or holiday); a report is required even with no wages | ODJFS, Filing Quarterly Reports (opens in a new tab) | |
| FUTA credit reduction | Not yet set | US DOL OUI, FUTA Credit Reductions (opens in a new tab) |
Checked on October 5, 2026.
Income tax withholding
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $11.00 | Ohio Department of Commerce, 2026 Minimum Wage poster (PDF) (opens in a new tab) | |
| Next change | $11.40 | Ohio Department of Commerce, 2027 Minimum Wage poster (PDF) (opens in a new tab) | |
| Employers grossing less than $405,000 a year | $7.25 | Ohio Department of Commerce, 2026 Minimum Wage poster (PDF) (opens in a new tab) | |
| Employees under 16 | $7.25 | Ohio Department of Commerce, 2026 Minimum Wage poster (PDF) (opens in a new tab) | |
| Tipped employees, cash wage | $5.50 | Ohio Department of Commerce, 2026 Minimum Wage poster (PDF) (opens in a new tab) | |
| Rises with inflation | Yes | Ohio Department of Commerce, news release: Ohio Minimum Wage Set to Increase in 2026 (opens in a new tab) | |
| Local rates | No local minimum wages: R.C. 4111.02 says 'No political subdivision shall establish a minimum wage rate different from' the state rate. | Ohio Revised Code 4111.02 (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Ohio Revised Code 4113.85 (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | Ohio BWC, For employers (opens in a new tab) | |
| State fund | Ohio Bureau of Workers' Compensation (BWC) (the only insurer) (opens in a new tab) | Ohio BWC, For employers (opens in a new tab) |
Checked on May 11, 2026.
What a paycheck costs the employer in Ohio
Employer taxes and contributions on one employee's pay in Ohio, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
Pay$
Pay frequency
Workers' comp rate per $100 of pay$Optional: your policy's rate
Construction employerUses the construction new employer rate
- Employer taxes and contributions per check
- $256.16
- First check of the year
- Cost per check
- $2,563.85
- Pay included, first check
- Cost per year
- $64,888.50
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Ohio unemployment | 2.85% on the first $9,0002.85% (2.7% plus a 0.15% technology and customer service fee); construction employers 5.85% (5.7% plus 0.15%) | $65.77None after check 4 | $256.50 | ODJFS, 2026 Rates (contribution rate details, PDF) (opens in a new tab) |
| Employer taxes and contributions | $256.16 | $4,888.50 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,563.85 | $64,888.50 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
A new employer pays 2.85% (2.7% plus a 0.15% technology and customer service fee); construction employers 5.85% (5.7% plus 0.15%). The tax applies to the first $9,000 of each employee's wages a year. An experience rate follows after 4 calendar quarters.
Yes: 1.6% to 3.4%. Supplemental wages: 2.75% flat rate.
$11.00 an hour. It rises to $11.40 on January 1, 2027. Rates by region or employer: $7.25. See the table above.
No. Ohio has no state paid family or medical leave program funded through payroll.
WORKLIO HCM
Payroll taxes calculated, deposited and filed in every state
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- ODJFS, Unemployment: For Employers (opens in a new tab)
- ODJFS, 2026 Rates (contribution rate details, PDF) (opens in a new tab)
- Ohio Revised Code 4141.01(G) (version effective Sept. 30, 2025) (opens in a new tab)
- ODJFS, UI Tax for New Employers (opens in a new tab)
- ODJFS, Employer Liability (opens in a new tab)
- ODJFS, Contribution Rates (opens in a new tab)
- ODJFS, Filing Quarterly Reports (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- Ohio Department of Taxation, Employer Withholding (opens in a new tab)
- Ohio Department of Taxation, Form IT 4, Employee's Withholding Exemption Certificate (Rev. 01/24, PDF) (opens in a new tab)
- Ohio Department of Taxation, Employer Withholding Taxes: Percentage Method (effective Aug. 1, 2026, PDF) (opens in a new tab)
- Ohio Adm.Code 5703-7-10, Withholding on supplemental compensation (effective Jan. 1, 2026) (opens in a new tab)
- Ohio Department of Taxation, 2026 Ohio Employer School District Withholding Tax Filing Guidelines (PDF) (opens in a new tab)
- Ohio Department of Commerce, 2026 Minimum Wage poster (PDF) (opens in a new tab)
- Ohio Department of Commerce, 2027 Minimum Wage poster (PDF) (opens in a new tab)
- Ohio Department of Commerce, news release: Ohio Minimum Wage Set to Increase in 2026 (opens in a new tab)
- Ohio Revised Code 4111.02 (opens in a new tab)
- Ohio Revised Code 4113.85 (opens in a new tab)
- Ohio BWC, For employers (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.