USA State Payroll Rates + Resources: State of Ohio

Purpose

This documentation outlines the 2021 payroll tax rates and submittal partners in the state of Ohio.

Good to Know!

We recommend you make all payroll tax payments as soon as you process payroll.

Unemployment Insurance

Partner: Ohio Department of Job and Family Services
2021 Taxable Wage Base: $9,000
2021 Taxable Wage Base not available as of 5/10/21
2021 New Employer Rate: 2.7% (Construction industry is 5.8%)

For more details, see Unemployment Insurance Reporting & Payments.

State Income Tax Withholding

Partner: Ohio Department of Taxation
Employer Withholding Taxes: Percentage Method / Optional Computer Formula
Form: IT 4

For more details, see Filing State Income Taxes, W-2s, and 1099s.