Sources checked:
Quick answer. Ohio: $9,000 SUTA wage base (2026); 2.7% new employer rate; new hires reported in 20 days; $11.40 minimum wage from January 1; no statewide paid sick leave law. 13 of 20 checklist items are confirmed on official pages; 7 are marked not confirmed, with the page to check.
Ohio 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
ODJFS: new employers register under Register for an Account, then Employers.
Source: ODJFS: Employer Page, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check ODJFS: 2026 Rates (rate details).
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ConfirmedTaxable wage base for 2026 (the latest published)
$9,000 per employee in 2026.
ODJFS 2026 rate details: taxable wage base $9,000.
Source: ODJFS: 2026 Rates (rate details), checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
2.7% for a new employer.
ODJFS 2026 rate details: 2.70% total for new employers.
- New construction employers: 5.7%: ODJFS: 5.70% total for 2026.
Source: ODJFS: 2026 Rates (rate details), checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
Ohio Administrative Code 4141-11-01: quarterly contribution and wage reports are due no later than the last day of the month after the quarter.
Source: ODJFS: 2026 Rates (rate details), checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Ohio Department of Taxation: Ohio IT 3 Transmittal of Wage and Tax Statements (Rev. 11/23).
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ConfirmedWorkers who live in a neighboring state
Reciprocity partners named by the state: Indiana, Kentucky, Michigan, Pennsylvania and West Virginia. Their residents can give you Form IT 4NR (Employee's Statement of Residency in a Reciprocity State).
Residents of Michigan, Indiana, Kentucky, West Virginia, or Pennsylvania earning compensation for services provided in Ohio.
Source: Ohio Department of Taxation: 2026 Employer and School District Withholding Tax Filing Guidelines (Rev. 11/25), checked November 2026 · More: Ohio tax reciprocity
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Not later than 20 days after the date the employer hires the employee. For a contractor, the 20 days run from when the employer engages or re-engages the contractor.
- Who: Each newly hired employee or contractor.
- Independent contractors: yes, report them too. Ohio Revised Code 3121.893 covers each newly hired employee or contractor; the Ohio Administrative Code definition of contractor leaves out those paid less than $2,500 a year.
- How: mail, fax, electronic file. Ohio law allows reports by mail, fax, magnetic or electronic means, or other means the Department of Job and Family Services authorizes.
Source: Ohio Revised Code 3121.893, checked November 2026 · More: First hire checklist for Ohio
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ConfirmedE-Verify for private employers
Nonresidential construction contractors, subcontractors and labor brokers must verify each employee hired for a nonresidential construction project through E-Verify. Effective: March 20, 2026.
no nonresidential construction contractor, subcontractor, or labor broker shall fail to verify the employment eligibility of each employee
- If skipped: $250 per violation for a first offense and $1,500 per violation for a repeat within three years. Continuing to employ someone after a final nonconfirmation is $5,000 per violation, and violators can be barred from state contracts for up to two years.
Source: Ohio Revised Code 4151.02: Employee verification (effective March 20, 2026), checked November 2026 · More: Ohio E-Verify
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$11.00 an hour.
$11.00 non-tipped and $5.50 tipped in 2026 (Ohio Department of Commerce).
Source: Ohio Department of Commerce: Ohio minimum wage to increase by 3.5% in 2027, checked November 2026 · More: Ohio minimum wage 2027
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ConfirmedMinimum wage change in 2027
Rises to $11.40 an hour on Friday, January 1, 2027.
Ohio Department of Commerce, September 30, 2026: $11.40 for non-tipped and $5.70 for tipped employees from January 1, 2027, for employers with annual gross receipts of more than $419,000.
Source: Ohio Department of Commerce: Ohio minimum wage to increase by 3.5% in 2027, checked November 2026 · More: Ohio minimum wage 2027
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ConfirmedTipped employees
Cash wage of at least $5.70 an hour in 2027 ($5.50 in 2026), with tips making up the rest.
Tipped cash wage is half the minimum: $5.70 in 2027.
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Ohio minimum wage 2027
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ConfirmedRate for: Smaller employers (gross receipts at or under the threshold) and 14- and 15-year-olds
$7.25 an hour in 2027 ($7.25 in 2026).
Tied to the federal $7.25. Threshold: $405,000 for 2026 (US DOL), $419,000 for 2027 (Ohio Commerce).
Source: Ohio Department of Commerce: Ohio minimum wage to increase by 3.5% in 2027, checked November 2026 · More: Ohio minimum wage 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
The State of Ohio's labor law page says Ohio has no requirements for the payment of holiday, vacation or sick time.
Source: Labor Law (Ohio.gov jobs topic hub), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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Not confirmedMeal breaks for adults
Not confirmed — check Ohio Revised Code 4109.07, Restrictions on hours of employment.
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Not confirmedRest breaks for adults
Not confirmed — check Ohio Revised Code 4109.07, Restrictions on hours of employment.
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ConfirmedBreaks for workers under 18
A minor can't work more than 5 consecutive hours without a rest period of at least 30 minutes, and the rest period doesn't count toward hours worked. (Ages: under 18.)
without allowing the minor a rest period of at least thirty minutes.
Source: Ohio Revised Code 4109.07, Restrictions on hours of employment, checked November 2026 · More: Meal and rest break laws by state
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Employers with one or more employees, set up through BWC on form U-3.
Employers with one or more employees are required to carry workers' compensation coverage for their employees.
- Owners and officers: Corporate officers are employees of the corporation. Coverage is elective for sole proprietors, partners, ministers and officers of a family farm corporation.
- Poster: Post the notice conspicuously at each place of employment; it may also be posted online where employees can reach it (R.C. 4123.83).
Source: OhioBWC - Employer - Form (U-3) - Introduction, checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
An injured worker of a noncomplying employer can claim from the state; if the employer doesn't pay the award or post bond within ten days, the award becomes a damages claim the attorney general sues to collect (R.C. 4123.75).
Source: OhioBWC - Employer - Form (U-3) - Introduction, checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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Not confirmedFinal pay when you let someone go
Not confirmed — check Ohio Revised Code 4113.15: Semimonthly payment of wages.
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Not confirmedFinal pay when an employee quits
Not confirmed — check Ohio Revised Code 4113.15: Semimonthly payment of wages.
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ConfirmedFor a laid-off employee: the state's work search rule
Conduct 2 work search activities each week, unless your requirement has been waived.
Source: OhioMeansJobs: Unemployment claimant requirements, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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Not confirmedState copies of W-2s and 1099s
Not confirmed — check Ohio Department of Taxation: Ohio IT 3 Transmittal of Wage and Tax Statements (Rev. 11/23).
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Friday, January 1, 2027 | Minimum wage rises to $11.40 an hour | |
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | Ohio IT 3 with W-2 data Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check ODJFS: 2026 Rates (rate details)
- State income tax withholding: check Ohio Department of Taxation: Ohio IT 3 Transmittal of Wage and Tax Statements (Rev. 11/23)
- Meal breaks for adults: check Ohio Revised Code 4109.07, Restrictions on hours of employment
- Rest breaks for adults: check Ohio Revised Code 4109.07, Restrictions on hours of employment
- Final pay when you let someone go: check Ohio Revised Code 4113.15: Semimonthly payment of wages
- Final pay when an employee quits: check Ohio Revised Code 4113.15: Semimonthly payment of wages
- State copies of W-2s and 1099s: check Ohio Department of Taxation: Ohio IT 3 Transmittal of Wage and Tax Statements (Rev. 11/23)
Ohio kit
Ohio Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Ohio unemployment tax wage base for 2027?
Not confirmed in our data files. Check ODJFS: 2026 Rates (rate details) (https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/ouio/uctax/2026RateDetails.pdf). The latest published base is $9,000 per employee in 2026.
How soon must a Ohio employer report a new hire?
Not later than 20 days after the date the employer hires the employee. For a contractor, the 20 days run from when the employer engages or re-engages the contractor.
What is the Ohio minimum wage in 2027?
Rises to $11.40 an hour on Friday, January 1, 2027. Ohio Department of Commerce, September 30, 2026: $11.40 for non-tipped and $5.70 for tipped employees from January 1, 2027, for employers with annual gross receipts of more than $419,000.
Does Ohio require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in Ohio?
Not confirmed in our data files. Check Ohio Revised Code 4113.15: Semimonthly payment of wages (https://codes.ohio.gov/ohio-revised-code/section-4113.15).
Does Ohio require state W-2 or 1099 filing?
Not confirmed in our data files. Check Ohio Department of Taxation: Ohio IT 3 Transmittal of Wage and Tax Statements (Rev. 11/23) (https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/employer_withholding/generic/wth-it3.pdf).
Do Ohio employers need workers' comp?
Employers with one or more employees, set up through BWC on form U-3.
Related: Employer compliance by state · 2027 changes for employers