Ohio employer compliance checklist for 2027

Sources checked: November 2026

Ohio 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

• 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: Ohio unemployment tax 2027

• ConfirmedTaxable wage base for 2027

  $9,000 per employee in 2027 ($9,000 in 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.

  Source: ODJFS: 2026 Rates (rate details), checked November 2026 · More: Ohio unemployment tax 2027

• 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: Ohio unemployment tax 2027

• 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: Ohio unemployment tax 2027

• ConfirmedState income tax withholding

  State income tax applies. New employees fill out the state certificate: Form IT 4, Ohio Employee's Withholding Exemption Certificate.

  Source: Ohio Department of Taxation: Form IT 4, checked November 2026

• 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.

  Sources: Ohio Department of Taxation: 2026 Employer and School District Withholding Tax Filing Guidelines (Rev. 11/25); Ohio Department of Taxation: Employer Withholding FAQs for new employers; Ohio Department of Taxation: Ohio Residency and Residency Credits FAQs, 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.

• 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

• ConfirmedWorkplace posters

  Ohio Department of Commerce, Division of Industrial Compliance (2027 minimum wage poster: post in a conspicuous place) lists the required posters.

  Source: Ohio Department of Commerce: 2027 Minimum Wage poster, checked November 2026 · More: First hire checklist for Ohio

• 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.

  Sources: Ohio Revised Code 4151.02: Employee verification (effective March 20, 2026); Sub. H.B. 246 (136th General Assembly), as passed, 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.

• 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

• 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

• 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

• 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).

  Sources: Ohio Department of Commerce: Ohio minimum wage to increase by 3.5% in 2027; U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026); U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026); Ohio Revised Code 4111.02, minimum wage (effective March 21, 2017), checked November 2026 · More: Ohio minimum wage 2027

4. Paid sick leaveAccrual, limits and notice.

• 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. Ohio Revised Code 4113.85(B)(9) makes whether an employer provides fringe benefits, defined to include sick pay, a matter "exclusively" for employer policy or an agreement with employees, "except as otherwise expressly provided in state or federal law."

  Source: Ohio Revised Code 4113.85: Matters subject to employer policy, checked November 2026 · More: Paid sick leave laws by state

• ConfirmedCity or county sick leave rules

  Ohio Revised Code 4113.85

  Source: Ohio Revised Code 4113.85: Matters subject to employer policy, checked November 2026 · More: Paid sick leave laws by state

5. Meal and rest breaksAdults and workers under 18.

• ConfirmedMeal breaks for adults

  No state requirement, per the state's own page. No state meal-break requirement for adults: the Ohio Department of Commerce's wage and hour FAQ says Ohio law doesn't require an employer to give lunch or restroom breaks. Workers under 18 get the half-hour break below.

  No, under Ohio law the employer is not required to give lunch or restroom breaks.

  Source: Ohio Department of Commerce, Wage and Hour: FAQ on lunch and restroom breaks, checked November 2026 · More: Meal and rest break laws by state

• ConfirmedRest breaks for adults

  No state requirement, per the state's own page. No state rest-break requirement: Ohio isn't in the US DOL table of state paid rest-period rules (revised January 1, 2023), which says states not listed don't require paid rest periods.

  States not listed do not require paid rest periods.

  Sources: Ohio Revised Code 4109.07, Restrictions on hours of employment; U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023); Ohio Department of Commerce, Wage and Hour: FAQ on lunch and restroom breaks, checked November 2026 · More: Meal and rest break laws by state

• 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.

  Sources: Ohio Revised Code 4109.07, Restrictions on hours of employment; U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023); Ohio Department of Commerce, Wage and Hour: FAQ on lunch and restroom breaks, checked November 2026 · More: Meal and rest break laws by state

6. Workers' compensationCoverage, posters and proof.

• 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

• 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.

• ConfirmedFinal pay when you let someone go

  By the next scheduled payday or within 15 days, whichever is first, per Paycor's and Insperity's 50-state charts (secondary sources), which agree. Ohio's payday statute (O.R.C. 4113.15) sets the twice-a-month paydays they rest on.

  Whichever is first: next scheduled payday or within 15 days

  Source: Ohio Revised Code 4113.15: Semimonthly payment of wages, checked November 2026 · More: Final paycheck laws by state

• ConfirmedFinal pay when an employee quits

  By the next scheduled payday or within 15 days, whichever is first, per Paycor's and Insperity's 50-state charts (secondary sources), which agree. Ohio's payday statute (O.R.C. 4113.15) sets the twice-a-month paydays they rest on.

  Whichever is first: next scheduled payday or within 15 days

  • Unused vacation: Ohio's labor law page says the State of Ohio has no requirements for the payment of holiday, vacation or sick time; it doesn't separately address paying out vacation at separation.
  • If it's late: If wages stay unpaid 30 days after the regularly scheduled payday (and aren't in dispute), liquidated damages of 6% of the unpaid claim or $200, whichever is greater.

  Source: Ohio Revised Code 4113.15: Semimonthly payment of wages, checked November 2026 · More: Final paycheck laws by state

• 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: ODJFS: Active work search and reemployment activities (effective September 1, 2025), 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.

• ConfirmedState copies of W-2s and 1099s

  The Department's 1099-NEC Upload Specifications (revised November 2025) say the file 'must contain 1099-NEC information for each recipient from whom you withheld Ohio individual income tax or Ohio school district income tax' and that 1099-NEC information isn't required when none was withheld. Form IT 3 instructions also name Form 1099-R; neither document mentions 1099-MISC.

  • W-2s: January 31 (with Form IT 3)
  • 1099s: January 31 (W-2/1099 information upload; February 2, 2026 for tax year 2025)
  • Annual reconciliation: Ohio IT 3, Transmittal of Wage and Tax Statements (created when W-2/1099 information is uploaded); annual reconciliations IT 941 and SD 141, due January 31.
  • Electronic filing: Employers must upload W-2/1099 information electronically through OH|TAX eServices; the CD option was eliminated. The Simplified W-2 Upload format is for employers issuing 500 or fewer statements.

  Source: Ohio Department of Taxation: Ohio IT 3 Transmittal of Wage and Tax Statements (Rev. 11/23), checked November 2026 · More: 1099 and W-2 deadline finder

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.

Hiring in another state? Employer registration in Ohio, done for you, or a free bookkeeping health check.

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

Related: Employer compliance by state · 2027 changes for employers

Rule Watch: keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. See Rule Watch.

Required posters: workplace posters by state, with free official links.