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