Ohio payroll taxes
Every tax withheld from a Ohio paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: news.bloombergtax.com, taxnews.ey.com, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Ohio SUTA | — | 2.85% (new) | $9,000 |
| Ohio income tax | 0% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
Ohio charges new employers 2.85% on the first $9,000 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.55% to 10.25%. Experience rates are 0.4%-10.1% + 0.15% fee. New employer rate is 2.7% + 0.15% = 2.85% (construction 5.7% + fee). Wage base fixed by statute.
New 0.15% technology and customer service fee (HB 96, starting 2026, scheduled to sunset), included in the rates. Mutualized rate is 0.0% for 2026.
Register and file with the Ohio unemployment tax agency.
Income tax withholding
Ohio has a flat income tax of 0% on taxable income. ~650 municipalities levy 0.5%-3% on wages (Columbus 2.5%, Cleveland 2.5%, Cincinnati 1.8%, Toledo 2.5%) plus some school district income taxes (0.25%-2%)
Frequently asked questions
- What payroll taxes do employers pay in Ohio?
- Social Security, Medicare, federal unemployment (FUTA) and Ohio unemployment insurance (SUTA).
- What is the Ohio SUTA wage base for 2026?
- $9,000 per employee.
- Does Ohio require state income tax withholding?
- Yes. Employers withhold Ohio income tax based on the employee's state withholding certificate or federal W-4.