Ohio

$11.00 / hour

The 2026 Ohio minimum wage is $11.00 per hour for non-tipped employees and $5.50 per hour plus tips for tipped employees. Employers who gross less than $405,000 and employees under age 16 shall be paid no less than the current federal minimum wage.

Effective

2026-01-01

Checked

2026-08-13

1.5%

An employer shall pay an employee overtime at one and one-half times the employee’s wage rate for hours worked in excess of forty hours in one workweek, subject to the exemptions incorporated by Ohio Rev. Code § 4111.03.

Checked

2026-08-13

A person performing labor or services under a construction contract is an employee for workers’ compensation when at least ten of the statutory criteria apply, including instructions, training, integration, personal performance, supervision, established hours, regular payment, furnished tools, and the right to discharge.

Checked

2026-08-13

Every employer doing business in Ohio shall, on or before the first day of each month, pay wages earned during the first half of the preceding month, and on or before the fifteenth day pay wages earned during the last half of the preceding month. Daily or weekly payment is permitted.

Checked

2026-08-13

Ohio Rev. Code § 4113.15 requires every employer to pay all employees on the statutory semimonthly schedule and imposes additional damages when wages remain unpaid for thirty days beyond the regularly scheduled payday and no good-faith dispute exists.

Checked

2026-08-13

Every employer shall provide each employee a written or electronic statement for each pay period showing names, gross and net wages, each addition or deduction, payment date and pay period; hourly employees also receive hours, hourly rate, and hours over forty in a workweek.

Effective

2025-04-09

Checked

2026-08-13

Deductions may be made without application to the Department of Commerce when required by law, required by court order, or contributed to qualifying benefit funds, plans, or programs. The employer shall maintain complete records of wages withheld and receipts for amounts paid on the employee’s behalf.

Checked

2026-08-13

No general payment methods requirement for private employers was located in OH's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No employer shall employ a minor more than five consecutive hours without allowing the minor a rest period of at least thirty minutes. The rest period need not be included in the computation of hours worked.

Checked

2026-08-13

No general working time requirement for private employers was located in OH's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general predictive scheduling requirement for private employers was located in OH's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

For Ohio’s semimonthly wage-payment law, wage means the net amount payable to an employee, including any guaranteed pay or reimbursement for expenses, less lawful taxes and authorized deductions.

Checked

2026-08-13

When a commission is due to a covered sales representative, a clear written contract controls; if it does not resolve the issue, past practice controls; if neither resolves it, the custom and usage prevalent in the industry controls.

Checked

2026-08-13

Supplemental compensation means bonuses, commissions, and other nonrecurring payments. Every employer shall withhold from supplemental compensation at the highest individual income-tax rate set for the taxable year.

Effective

2026-01-01

Checked

2026-08-13

Fringe benefits under Ohio Rev. Code § 4113.15 include vacation, separation, and holiday pay. Wages include the net amount payable, and additional damages may apply when due wages remain unpaid beyond the statutory period.

Checked

2026-08-13

Ohio Rev. Code § 4113.15 defines fringe benefits to include vacation, separation, or holiday pay and subjects payable wages to the statutory payment schedule. The section does not prescribe a general holiday premium multiplier.

Checked

2026-08-13

Contractors and subcontractors covered by Ohio prevailing-wage law shall make full payment of the prevailing wages, keep accurate payroll records of wages and hours, and make certified payroll records available to the public authority.

Checked

2026-08-13

No general paid sick leave requirement for private employers was located in OH's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general paid family medical leave requirement for private employers was located in OH's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

An employer shall not discharge, threaten to discharge, or discipline a permanent employee who gives reasonable notice and is absent for actual jury service. The employer also shall not require or request use of annual, vacation, or sick leave for jury duty.

Checked

2026-08-13

Every employer maintaining an office or transacting business in Ohio and paying compensation to an employee who is a taxpayer shall deduct and withhold tax for each payroll period when the compensation is paid or credited.

Checked

2026-08-13

Each employee must complete Ohio IT 4, Employee’s Withholding Exemption Certificate, or the employer must withhold based on zero exemptions. The employer keeps the IT 4 in its records for at least four years.

Checked

2026-08-13

Supplemental compensation includes bonuses, commissions, and other nonrecurring payments. Employers shall withhold Ohio income tax from supplemental compensation at the highest rate in Ohio Rev. Code § 5747.02(A)(3) for the taxable year.

Effective

2026-01-01

Checked

2026-08-13

Ohio withholding is not required for residents of Michigan, Indiana, Kentucky, West Virginia, or Pennsylvania who earn compensation for services provided in Ohio. The combined Ohio IT 4 includes the employee statement of residency in a reciprocity state.

Checked

2026-08-13

Each employer located or doing business in an Ohio municipal corporation imposing an income tax shall withhold from each employee the qualifying wages earned in that municipality multiplied by the applicable municipal income-tax rate, subject to statutory exceptions.

Checked

2026-08-13

Wage base $9,000

Wages means remuneration paid to an employee by each employer, except remuneration in excess of nine thousand dollars in a calendar year. Contributions means money payments to the state unemployment compensation fund required of employers.

Checked

2026-08-13

No general disability insurance requirement for private employers was located in OH's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Ohio workers’ compensation employer coverage includes every person, firm, or private corporation that employs one or more persons regularly in the same business or establishment under a contract of hire.

Checked

2026-08-13

An employer accumulating at least $100,000 in undeposited taxes pays by the first banking day; employers with at least $84,000 in the lookback period pay within three banking days after a partial weekly period; those over $2,000 pay monthly; remaining employers pay quarterly.

Checked

2026-08-13

Ohio employers required to withhold shall file a return and pay the required amount on the schedule in Ohio Rev. Code § 5747.07. The Ohio IT 501 reports and pays Ohio income tax withheld and is not required for a period with no Ohio income-tax liability.

Checked

2026-08-13

Every employer required to withhold shall file by January 31 an annual return covering the preceding year and report each employee’s compensation and state and school-district tax withheld.

Checked

2026-08-13

Ohio employers must report newly hired employees and covered independent contractors who live or work in Ohio within twenty days of the start date.

Checked

2026-08-13

The garnishee employer shall complete and file the statutory answer, deliver required copies and hearing forms to the judgment debtor, and shall not discharge an employee solely because of successful garnishment by one judgment creditor in a twelve-month period.

Checked

2026-08-13

No employer shall discriminate in wage payment based on race, color, religion, sex, age, national origin, or ancestry by paying a lower rate for equal work requiring equal skill, effort, and responsibility under similar conditions.

Checked

2026-08-13

No general pay transparency requirement for private employers was located in OH's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general salary history requirement for private employers was located in OH's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

6%

When wages remain unpaid for thirty days beyond the regularly scheduled payday and no good-faith dispute exists, the employer is liable for six per cent of the unpaid amount or two hundred dollars, whichever is greater.

Checked

2026-08-13

Every covered employer shall keep the director-approved summary and applicable rules posted in a conspicuous and accessible place in or about the premises, or on the internet in a manner accessible to the employer’s employees.

Effective

2025-07-21

Checked

2026-08-13

A person under sixteen may not work more than three hours on a school day, eighteen hours in a school week, eight hours on a nonschool day, or forty hours in a nonschool week. No minor may work more than five consecutive hours without a thirty-minute rest period.

Checked

2026-08-13

A nonresidential construction contractor, subcontractor, or labor broker shall verify through E-Verify each employee hired for a nonresidential construction project and retain the verification for three years after hire or one year after termination, whichever is later.

Effective

2026-03-20

Checked

2026-08-13

All employers required to withhold Ohio income tax must register within fifteen days after the liability begins through OH|TAX eServices using the FEIN, legal business name, and email address.

Checked

2026-08-13

Every employer subject to Ohio overtime law shall keep for not less than three years each employee’s name, address, occupation, pay rate, amount paid each pay period, and hours worked each day and each workweek.

Checked

2026-08-13

10%

If an employer fails to pay tax by the prescribed date, a penalty may not exceed ten per cent of the delinquent payment plus twice the interest. If an employer withholds tax and fails to remit the tax withheld, the penalty may not exceed fifty per cent of the delinquent payment.

Checked

2026-08-13

An employee action for unpaid minimum wages, unpaid overtime compensation, or liquidated damages from nonpayment of minimum wage or overtime shall be commenced within two years after the cause of action accrued.

Checked

2026-08-13