Hiring Your First Employee in Ohio (2026)
The Ohio-specific steps for a first W-2 hire, layered on top of the federal checklist. Every figure links to the state agency or official source we checked.
Minimum wage
$11.00/hour in 2026 for employers with annual gross receipts of $405,000 or more. Smaller employers must pay at least $7.25.
State unemployment tax (SUTA)
ODJFS's 2026 rate table puts new non-construction employers at a 2.7% UI rate plus a 0.15% technology and customer service fee, for 2.85% total, on the first $9,000 per employee. New construction employers are assigned a different rate.
Income tax withholding registration
Register for employer withholding with the Ohio Department of Taxation through the Ohio Business Gateway, and for unemployment with ODJFS. Ohio also has municipal income taxes and some school-district income taxes that employers often have to withhold. Employees file Form IT 4.
New-hire reporting
Report within 20 days of the hire date to the Ohio New Hire Reporting Center. Ohio also requires reporting certain independent contractors.
Workers' compensation
Required once you have one or more employees. Ohio is a monopolistic state: coverage comes from the Ohio Bureau of Workers' Compensation (BWC) state fund, not private insurers, unless you're approved to self-insure.
Paid sick leave, family leave & disability
We found no Ohio law requiring private employers to provide paid sick leave, and Ohio has no state paid family leave or disability insurance program.
Required posters
We couldn't verify a current official Ohio state poster list this session. Ohio's minimum wage poster and the BWC workers' comp certificate are commonly required. Check with the Ohio Department of Commerce and BWC before your first hire. Federal posters apply too; the DOL FirstStep Poster Advisor shows which ones. Official posters are free.
Worked example: one full-time employee at $18/hour
This uses the same assumptions as our employee cost calculator: $18/hour, 40 hours a week, 52 weeks, 2026 federal rates, and Ohio's new-employer SUTA rate. Workers' comp is a placeholder; your insurer's rate for the job class will differ.
| Wages: $18 × 40 h × 52 weeks | $37,440.00 |
| Social Security (6.2%) | $2,321.28 |
| Medicare (1.45%) | $542.88 |
| FUTA (0.6% of first $7,000) | $42.00 |
| OH unemployment: 2.85% of first $9,000 | $256.50 |
| Workers' comp, illustrative $1.00 per $100 of payroll | $374.40 |
| Total before benefits | $40,977.06 |
That's 1.09× wages, or about $19.70 per hour paid, before benefits, paid leave, and payroll software. $18/hour is above Ohio's 2026 minimum wage.
FAQ
What is the Ohio SUTA rate for new employers in 2026?
ODJFS's 2026 rate table puts new non-construction employers at a 2.7% UI rate plus a 0.15% technology and customer service fee, for 2.85% total, on the first $9,000 per employee. New construction employers are assigned a different rate.
Is workers' comp required for my first employee in Ohio?
Required once you have one or more employees. Ohio is a monopolistic state: coverage comes from the Ohio Bureau of Workers' Compensation (BWC) state fund, not private insurers, unless you're approved to self-insure.