Last reviewed: October 20, 2026

Payroll requirements in Ohio

Ohio’s minimum wage depends on the employer’s annual gross receipts. Withholding and unemployment insurance are separate registrations.

Withholding and unemployment insurance

Withhold Ohio income tax through the Department of Taxation: employer withholding. Unemployment insurance is with the Ohio Department of Job and Family Services: jfs.ohio.gov.

Minimum wage, overtime, and the final paycheck

The US DOL table effective July 1, 2026 lists $11.00 an hour for Ohio employers with annual gross receipts of $405,000 or more, and $7.25 when receipts are under that amount. Source: DOL consolidated minimum wage table.

The DOL state page lists Ohio premium pay after 40 hours. Source: DOL state minimum wage laws.

Pay final wages on the regular payday. The state wage-and-hour office is Industrial Compliance at the Ohio Department of Commerce: Ohio wage and hour.

Pay frequency and new-hire reporting

Use a regular payday that matches Ohio wage-payment rules for that workplace. New-hire reporting follows the 20-day federal baseline published in the HHS state new-hire directory.

This is general information for employers, not tax, legal, or payroll-filing advice. Rates and deadlines change. Confirm them with the cited agency before you pay people or file a return. HR360 TechX records payroll runs, payslips, time, and leave. It does not file Form 941, Form 940, W-2s, or 1099s.