Short answer. Ohio Revised Code s. 4141.01(G) (effective September 30, 2025): wages do not include remuneration in a calendar year in excess of "nine thousand dollars on and after January 1, 2020." The amount is fixed in statute with no end date, so 2027 is $9,000. New employers pay 2.7%.
$9,000
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $9,000 (unchanged)
- 2026 wage base
- ODJFS 2026 rate details: taxable wage base $9,000.
- New employer rate
- 2.7%. ODJFS 2026 rate details: 2.70% total for new employers.
- Rate range
- 0.65%–12.25% (2026). ODJFS 2026 rate details, total rate including the added components: 0.65% (class 1) to 12.25% (class 40). The DOL table lists 0.40% to 10.1%.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Ohio Department of Job and Family Services, Office of Unemployment Insurance Operations
- Registration
- Register or open an account. ODJFS: new employers register under Register for an Account, then Employers.
New employer rates by type of business
| Who | Rate | What the official page says |
|---|---|---|
| Most new employers | 2.7% | ODJFS 2026 rate details: 2.70% total for new employers. |
| New construction employers | 5.7% | ODJFS: 5.70% total for 2026. |
What it costs: an example
Three employees at the new employer rate of 2.7% on the $9,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in Ohio, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $3,500.00 | $94.50 | Not reached | $21.00 |
| Around the base | $9,000.00 | $243.00 | Q4 | $42.00 |
| Above the base | $16,000.00 | $243.00 | Q3 | $42.00 |
Total for the three: $580.50 state plus $105.00 federal. Run your own staff in the SUTA and FUTA calculator set to Ohio.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
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.
Setting up the account for 2027
- Register for an unemployment tax account: ODJFS: new employers register under Register for an Account, then Employers.
- Set the 2027 wage base of $9,000 in payroll.
- Use 2.7% until your rate notice arrives, or the industry rate that applies to you; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Official sources
- Ohio Revised Code s. 4141.01: Unemployment compensation definitions
- ODJFS: 2026 Rates (rate details)
- Ohio Administrative Code rule 4141-11-01
- ODJFS: Employer Page
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Ohio unemployment tax questions
What is the Ohio unemployment tax wage base for 2027?
$9,000 per employee, the same as 2026. Ohio Revised Code s. 4141.01(G) (effective September 30, 2025): wages do not include remuneration in a calendar year in excess of "nine thousand dollars on and after January 1, 2020." The amount is fixed in statute with no end date, so 2027 is $9,000.
What SUTA rate does a new employer pay in Ohio?
2.7%. ODJFS 2026 rate details: 2.70% total for new employers. On a full $9,000 base that's $243.00 per employee for the year.
Do construction or other industries pay a different new employer rate in Ohio?
Yes: new construction employers 5.7%. ODJFS: 5.70% total for 2026.
When are Ohio quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. 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.
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