Ohio payroll taxes

Ohio state income tax: Progressive brackets; employers withhold using your Ohio IT 4 and current Ohio withholding tables.
Local income tax: Many Ohio municipalities levy an additional city/village income tax; employers usually withhold where you work (and sometimes where you live).
State Unemployment Insurance (SUI): Employer-paid; employees do not contribute from wages.
FICA (federal): Social Security and Medicare—see details below.
Federal income tax (FIT): Withheld using IRS rules from your federal Form W-4.
Pre-tax deductions: Traditional 401(k), HSA/FSA, Section 125 premiums may reduce FIT/state/local taxable wages and sometimes FICA.
Post-tax deductions: Roth 401(k), garnishments, union dues, charitable giving, and other after-tax items reduce net pay after taxes.

How Your Ohio Paycheck Works

Begin with gross pay (salary for the period or hourly rate × hours; include overtime where due).
Subtract pre-tax items to determine taxable wages for FIT, FICA, Ohio state, and (when applicable) local tax.
Apply FICA (Social Security up to the annual wage base; Medicare on all wages; Additional Medicare for high earners).
Calculate federal withholding using IRS methods and your W-4 elections.
Calculate Ohio state withholding using IT 4 details and current state tables.
Withhold applicable Ohio municipal income tax (workplace location, plus possible residence credit/withholding per local rules).
Employer separately pays Ohio SUI—this does not reduce your take-home pay.
Subtract post-tax deductions to reach your net pay.

Ohio Income unemployment tax rate I Need 10 Years Data In Table

Employees do not pay Ohio UI from wages. Employers contribute on a taxable wage base at new-employer or experience rates (verify your annual notice).

Year	Employee UI Rate	Employee Pays?	Employer Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$9,000	~2.7%	~0.3%–9.0%
2017	0%	No	$9,000	~2.7%	~0.3%–9.0%
2018	0%	No	$9,000	~2.7%	~0.3%–9.2%
2019	0%	No	$9,000	~2.7%	~0.3%–9.2%
2020	0%	No	$9,000	~2.7%	~0.3%–9.5%
2021	0%	No	$9,000	~2.7%	~0.3%–9.5%
2022	0%	No	$9,000	~2.7%	~0.3%–9.6%
2023	0%	No	$9,000	~2.7%	~0.3%–9.8%
2024	0%	No	$9,000	~2.7%	~0.3%–9.9%
2025	0%	No	$9,000	~2.7%	~0.3%–10.0%

Ohio salary threshold

Ohio follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and the applicable duties tests. If either test is not met, overtime is due after 40 hours in a workweek.

Median Household Income — Ohio (10 years, current dollars)

Illustrative nominal values to show trend; confirm the latest American Community Survey for official statistics.

Year	Median Household Income
2015	$51,000
2016	$52,300
2017	$54,000
2018	$56,000
2019	$58,600
2020	$60,100
2021	$62,500
2022	$66,900
2023	$69,200
2024	$71,000

Ohio Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the federal wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Ohio has widespread municipal income taxes administered by cities/villages. Employers typically withhold the workplace city tax and may withhold a residence city tax; residence credits vary by locality. Rates commonly range ~1%–3%+. Always check your work and home city rules to confirm rates, credits, and reciprocity.

Sample Ohio municipal income taxes (approximate)

City	Typical Resident Rate	Typical Nonresident/Workplace Rate	Notes
Columbus	~2.5%	~2.5%	Residence credit often available if taxed elsewhere
Cleveland	~2.5%	~2.5%	RITA/Centralized administration for many suburbs
Cincinnati	~1.8%–2.1%	~1.8%–2.1%	Credits depend on residency rules
Toledo	~2.25%–2.5%	~2.25%–2.5%	Some credits for tax paid to work city
Dayton	~2.5%	~2.5%	Common rate in many Miami Valley cities
Akron	~2.5%	~2.5%	Check residence credit percentage/cap
Youngstown	~2.75%	~2.75%	Higher end of typical range
Canton	~2.5%	~2.5%	Verify school district income tax separately (not wage-withheld by city)

Ohio Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× after 40 hours/week (no statewide daily OT rule).
Minimum wage: Ohio sets a statewide minimum; verify the rate effective for your pay period and employer size.
Pay frequency: Employers must set regular, posted paydays (weekly/biweekly/semimonthly common) and pay on time; final-pay rules apply at separation.
Meals/rests: Follow federal/state standards; minors and some industries have additional protections.

Additional Ohio forms

Ohio IT 4 — Employee’s Withholding Exemption Certificate (state).
Withholding returns — Employer periodic deposits and annual reconciliation (e.g., IT 942/3) with W-2 filing.
School District Income Tax — Some districts levy an income tax (return filed by the taxpayer); not the same as municipal wage tax.
UI Employer Registration & Rate Notice — Ohio Department of Job and Family Services account setup and SUI rate assignment.
New Hire Reporting — Report hires/rehires within the required timeframe.

FAQs — Ohio Salary Paycheck Calculator

How do I use an Ohio Salary Paycheck Calculator to estimate net pay?

Enter gross pay and frequency, your W-4 and Ohio IT 4 elections, plus pre-/post-tax deductions. The calculator applies FICA, federal withholding, Ohio state withholding, and applicable city taxes to estimate per-pay and annual take-home.

Why is my Ohio paycheck showing a city tax?

Many Ohio municipalities tax wages. Employers usually withhold the workplace city rate and may withhold residence city tax; a residence credit can offset part of the workplace tax depending on local rules.

Do Ohio employees pay state unemployment (UI) from wages?

No. Ohio UI is employer-funded. Employees do not have a state UI deduction on their pay stubs.

Which form controls my Ohio state withholding?

Ohio IT 4. Use it to set filing status, dependents, and any extra state amount. Update after life events or when you have multiple jobs.

How do school district income taxes affect payroll?

School district income taxes are filed on your tax return and may be withheld if your employer supports it. They are separate from municipal wage taxes; rates vary by district.

What salary makes me exempt from overtime in Ohio?

Ohio follows federal FLSA standards. Exempt status requires meeting the current federal salary threshold and duties tests; otherwise overtime is due after 40 hours/week.

How are bonuses and commissions taxed in Ohio?

They’re subject to federal supplemental methods, FICA, Ohio state withholding, and applicable city tax. Enter bonuses as supplemental pay to apply the correct withholding rules.

Can I add an extra amount of Ohio or city withholding?

Yes. Request a flat extra state amount on IT 4 and ask payroll to add a city extra if supported. Enter the same extras in the calculator to preview impact.

How do pre-tax benefits (401(k), HSA, FSA) affect Ohio and city taxes?

Qualified pre-tax benefits generally reduce state and often municipal taxable wages, as well as FIT (and sometimes FICA). Mark them as pre-tax to see higher take-home.

Are Roth 401(k) contributions pre-tax?

No. Roth contributions are after-tax and do not reduce taxable wages today. Enter them as post-tax deductions in the calculator.

What if I live in one Ohio city and work in another?

Your employer typically withholds the workplace city tax. Your residence city may grant a credit against that tax (percentage and caps vary). Check both cities’ rules and model in the calculator.

How do I handle overtime and shift differentials?

Add overtime hours and premium rates; the calculator increases gross pay and recomputes FICA, federal, state, and city withholding for accuracy.

Why did my net change mid-year?

Crossing the Social Security wage base, changes to benefits, receiving supplemental pay, or updated W-4/IT 4 settings can shift withholdings. Enter YTD data so Social Security stops at the cap while Medicare continues.

Does Additional Medicare tax apply in Ohio?

Yes—federally. Employees pay an extra 0.9% on wages above $200,000; employers do not match it. The calculator adds it automatically when you exceed the threshold.

How are tips treated for Ohio payroll?

Reported tips are taxable for FIT, FICA, state, and municipal withholding. Include tips to avoid under-withholding and year-end tax surprises.

Can student employees be exempt from FICA?

Some student workers at qualifying institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA in that job’s estimate for an accurate net.

What pay frequency should I choose in the calculator?

Select your employer’s schedule (weekly, biweekly, semimonthly, monthly). The tool prorates wages and withholdings per period and annualizes statutory caps like Social Security.

How are PTO cash-outs taxed?

PTO payouts are taxable wages subject to FIT, FICA, Ohio state, and applicable city withholding. If paid separately, employers may use supplemental methods—model as supplemental wages.

Are charitable payroll deductions pre-tax?

Typically no; they are post-tax and do not reduce payroll taxable wages. Any deduction benefits are reconciled on your tax return if you itemize.

What if I work partly outside Ohio?

Withholding generally follows where you earn wages. Another state may require withholding; Ohio may allow credits on your return for taxes paid elsewhere. Check reciprocity and credits.

How do garnishments affect my paycheck?

Enter court-ordered amounts as post-tax deductions. The calculator subtracts them after taxes. Statutory limits and employer timelines apply.

How can I avoid a big balance due at year-end?

Increase per-paycheck withholding (federal, state, and city) via extra amounts, adjust pre-tax benefits, or make estimated payments. Use the calculator to preview before changing payroll settings.

Can I compare traditional vs. Roth 401(k) effects on take-home?

Yes. Run a traditional (pre-tax) scenario and a Roth (post-tax) scenario to see immediate take-home differences and inform long-term planning.

How do I model a mid-year raise or promotion?

Run two scenarios—old rate for already-paid checks and new rate for the rest of the year—then combine to project full-year taxes and net pay.

Ohio Salary Paycheck Calculator