| The Ohio State Agency that oversees the collection | | | | for conspiracy in Ohio. |
| and reporting of State income taxes deducted from | | | | The Ohio new hire-reporting agency can be reached |
| payroll checks is: | | | | at 888-872-1490 or 614-221-5330 or on the web at |
| Department of Taxation | | | | Ohio does allow compulsory direct deposit but the |
| P.O. Box 2476 | | | | employee's choice of financial institution must meet |
| Columbus, OH 43266-0076 | | | | federal Regulation E regarding choice of financial |
| (614) 433-7887 | | | | institutions. |
| (888) 405-4039 | | | | Ohio has no State Wage and Hour Law provisions |
| Ohio requires that you use Ohio form "IT-4, | | | | concerning pay stub information. |
| Employee's Withholding Exemption Certificate" instead | | | | Ohio requires that employee be paid no less often |
| of a Federal W-4 Form for Ohio State Income Tax | | | | than semimonthly; monthly if allowed by custom of |
| Withholding. | | | | contract and wages paid by first of next month. |
| Not all states allow salary reductions made under | | | | Ohio requires that the lag time between the end of |
| Section 125 cafeteria plans or 401(k) to be treated in | | | | the pay period and the payment of wages earned |
| the same manner as the IRS code allows. In Ohio | | | | 1st half of month, pay by 1st of next month; wages |
| cafeteria plans are not taxable for income tax | | | | earned 2nd half of month, pay by 15th of next |
| calculation; not taxable for unemployment insurance | | | | month. |
| purposes. 401(k) plan deferrals are not taxable for | | | | Ohio has no general provision on when terminated |
| income taxes; taxable for unemployment purposes. | | | | employees must be paid their final wages. |
| In Ohio supplemental wages are taxed at a 3.5% flat | | | | Deceased employee's wages of $2, 500 must be paid |
| rate. | | | | to the surviving spouse, adult children, or parent (in |
| You may file your Ohio State W-2s by magnetic | | | | that order). |
| media if you choose to. | | | | Escheat laws in Ohio require that unclaimed wages be |
| The Ohio State Unemployment Insurance Agency is: | | | | paid over to the state after one year. |
| Ohio Department of Job and Family Services | | | | The employer is further required in Ohio to keep a |
| Unemployment Compensation Division | | | | record of the wages abandoned and turned over to |
| 52 Robinwood Ave. | | | | the state for a period of 5 years. |
| Columbus, OH 43213 | | | | Ohio payroll law mandates no more than $3.02 (less |
| (614) 466-2100 | | | | for small and medium employers) may be used as a |
| The State of Ohio taxable wage base for | | | | tip credit. |
| unemployment purposes is wages up to $9,000.00. | | | | In Ohio the payroll laws covering mandatory rest or |
| Ohio has optional reporting of quarterly wages on | | | | meal breaks are only that minors under 16 must have |
| magnetic media. | | | | 30 minutes rest after five hours of work. |
| Unemployment records must be retained in Ohio for | | | | Ohio statute requires that wage and hour records be |
| a minimum period of five years. This information | | | | kept for a period of not less than three years. These |
| generally includes: name; social security number; dates | | | | records will normally consist of at least the |
| of hire, rehire and termination; wages by period; | | | | information required under FLSA. |
| payroll pay periods and pay dates; date and | | | | The Ohio agency charged with enforcing Child |
| circumstances of termination. | | | | Support Orders and laws is: |
| The Ohio State Agency charged with enforcing the | | | | Office of Child Support |
| state wage and hour laws is: | | | | Ohio Department of Human Services |
| Department of Commerce | | | | State Office Tower |
| Division of Labor and Worker Safety | | | | 30 E. Broad St., 31st Fl. |
| Wage and Hour Bureau | | | | Columbus, OH 43266-0423 |
| 50 West Broad St. | | | | (614) 752-6561 |
| Columbus, OH 43215 | | | | Ohio has the following provisions for child support |
| (614) 644-2239 | | | | deductions: |
| The minimum wage in Ohio is $5.15 per hour (large | | | | When to start Withholding? 14 working days after |
| employers), $3.35 (medium employers), and $2.80 | | | | the withholding order is mailed to the employer. |
| (small employers). | | | | When to send Payment? Within 7 days of Payday. |
| The general provision in Ohio concerning paying | | | | When to send Termination Notice? Within 10 days of |
| overtime in a non-FLSA covered employer is one and | | | | termination. |
| one half times regular rate after 40-hour week. | | | | Maximum Administrative Fee? greater of $2 or 1% of |
| Ohio State new hire reporting requirements are that | | | | payment |
| every employer must report every new hire and | | | | Withholding Limits? Federal Rules under CCPA. |
| rehire. The employer must report the federally | | | | Please note that this article is not updated for |
| required elements of: | | | | changes that can and will happen from time to time. |
| Employee's name | | | | Charles J. Read, CPA has been in the payroll, |
| Employee's address | | | | accounting and tax business for 30 years, the last |
| Employee's date of birthdate of hire | | | | fifteen in private practice. |
| Employee's social security number | | | | Mr. Read is the author of "How to Start a New |
| Employer's name | | | | Business." |
| Employers address | | | | To find professional payroll service at a budget price |
| Employer's Federal Employer Identification Number | | | | go to a paperless payroll company. |
| (EIN) | | | | For a full service payroll bureau with CPA's on staff |
| This information must be reported within 20 days of | | | | visit . |
| the hiring or rehiring. | | | | See an excerpt of Mr. Read's interviews from William |
| The information can be sent as a W4 or equivalent | | | | Shatners "Heartbeat of America" television show on |
| by mail, fax or electronically. | | | | the web sites linked above. |
| There is a $25.00 penalty for a late report and $500 | | | | |