Withholding Requirements:

Register as employer by filing Form UCO-1 or clicking here

Employee’s Withholding Exemption Certificate: Form IT-4

Withholding Method = formula

Supplemental Rate = Withhold at 3.5%

Local Taxes

Ohio City Taxes can be found by clicking here

Ohio School District Taxes can be found by clicking here

State Unemployment Insurance (SUI):

Wage base is $9,500 for 2018

Rates range from 0.30% to 9% for 2018
New employers use 2.7% for 2018
New construction employers use 6.0% for 2018
click here to check rates

State Disability Insurance (SDI):

Industrial Commission
30 W. Spring St.
Columbus, OH 43215-2233
614-466-6136

State Labor Laws:

Minimum Wage - $8.10 per hour for 2018
Termination Pay - Quit - first of the month for wages earned in the first half of previous month. 15th of the month for wages earned in the last half of the previous month.

New Hire Reporting:

Employers must report hiring, rehiring, and return
to work within 20 days on Form W-4 (or equivalent) to:
Ohio New Hire Reporting Center
PO Box 15309
Columbus, OH 43215-0309
Phone: 888-872-1490
Fax line: 888-872-1611
To report online click here

Remit Withholding for Child Support to:

Ohio CSPC
PO Box 182394
Columbus, OH 43218-2394
Phone: 888-965-2676

To report online click here

Reciprocal States

Indiana, Kentucky, Michigan, Pennsylvania, West Virginia