What is the state minimum wage? 

  • $8.70/hour – Non-tipped Employees
  • $4.35/hour – Tipped Employees
    • Employers electing to use the tip credit provision must be able to show that tipped employees receive at least the minimum wage when direct or cash wages and the tip credit amount are combined.

What do I need to know about state withholding tax?

  • Income earned by Ohio residents is subject to withholding
  • Ohio has reciprocity agreements with Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia. (Under this agreement, the income earned in these states for Wages and Salaries is taxable to Ohio for Ohio residents and should be included on the Ohio return).
  • An employer is not required to withhold and remit to a municipality if an employee will be working in the municipality for 20 days or less. Once the 20 days have passed then the employer is required to withhold and remit to that municipality for days 21 and beyond, unless the employee asks to retroactively withhold and remit for days 1-20
  • New employers are required to register for a withholding account. Click here to register online.

What forms do employees need to set up state withholding?

  • IT 4 – Ohio Employee’s Withholding Exemption Certificate

What do I need to know about unemployment tax?

  • 2020 Taxable Wage Base – 9,000
  • 2020 New Employer UI Rate – 2.7%
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Report new hires online
  • Mail or Fax New Hire Reporting Form to:
    Ohio New Hire Reporting Center
    P.O. Box 15309
    Columbus, OH  43215-0309
  • Fax: (888) 872-1611
  • Phone: (888) 872-1490

How do I submit Child Support payments?

  • Remit payments online
    Ohio CSPC
    P.O. Box 182372
    Columbus, OH 43218-2394
  • Phone: 1-877-734-0673

Additional Resources:

Ohio Department of Labor Office of Workforce Development
Department of Taxation Beaureau of Workers’ Compensation
Employer Resource Network Office of Legislature – Ohio

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