Ohio Compliance and Regulatory Resources

Compliance with regulations is one of the top struggles for business owners. Paychex strives to make it easier by offering resources for businesses in Ohio. Learn about mandates your business may have including tax rates and limits, workers’ comp, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
3.50%
2024 OH Withholding Tables (Percentage Method)
2024 OH Withholding Tables (Optional Computer Formula)

State Unemployment Taxable Wage Base Limit
$9,000

State Unemployment Rate Range for Employers
0.4% to 10.1%

State Unemployment New Employer Rate
2.7% New Employer; 5.6% Construction

State Hourly Minimum Wage
$10.45

State Minimum Wage for Tipped Employees
$5.25
OH wage information

State Tax ID Registration

Withholding Registration

Registration instructions for Ohio state withholding
- Immediate registration with the ID appearing on the confirmation page containing your withholding account number in the format of 5 X– XXXXXXX (5X followed by 7 digits).
- Complete the Ohio state withholding Power of Attorney (POA) form.
- Email the POA and the registration confirmation to your Paychex Service Professional.

State Unemployment Insurance (SUI) Registration

Registration instructions for Ohio SUI
- Immediate registration with the ID appearing on the confirmation page containing your SUI account number in the format of XXXXXXXXXX (10 digits).
- Email your registration confirmation to your Paychex Service Professional.

Entering your account numbers in Paychex Flex: Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.

Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Workplace Safety

OSHA
Ohio is under federal OSHA jurisdiction that covers most private-sector workers within the state. State and local government workers are not covered by federal OSHA. Additional contact information.