--- title: "Ohio SUTA 2027: $9,000 Wage Base, 2.7% New Rate | MCC" description: "Ohio SUTA 2027: wage base $9,000, new employer rate 2.7%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-ohio-2027" --- Free guide · State payroll tax # Ohio unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate and industry rates, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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](https://thesource.jfs.ohio.gov/employer.html). 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](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/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](/bookkeeping/suta-futa-cost-calculator?state=oh). ## 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](https://codes.ohio.gov/ohio-revised-code/section-4141.01) - [ODJFS: 2026 Rates (rate details)](https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/ouio/uctax/2026RateDetails.pdf) - [Ohio Administrative Code rule 4141-11-01](https://codes.ohio.gov/ohio-administrative-code/rule-4141-11-01) - [ODJFS: Employer Page](https://thesource.jfs.ohio.gov/employer.html) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) 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. Compare every state: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Nevada SUTA 2027](/bookkeeping/suta-nevada-2027) · [Oklahoma SUTA 2027](/bookkeeping/suta-oklahoma-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll taxes handled for you? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)