Pay-stub requirements
Ohio employers must provide employees with a written or electronic statement—or access to one—on each regular payday for the applicable pay period.
See details →OHIO PAYROLL RESOURCES · OH · REVIEWED 2026-10-03
Ohio Payroll &
Pay Statement Guide
Review Ohio pay-stub requirements, current withholding guidance, unemployment-insurance rates, and local tax resources for payroll preparation. Run payroll for a small team and get employee statements from every calculated run.
Pay stub each pay periodOhio requires a written or electronic earnings-and-deductions statement for each pay period.
Official-source guideBased on Ohio law, tax, unemployment, and workers’ compensation sources.
Reviewed 2026-10-03Checked against current official sources.
AT A GLANCE
What distinguishes Ohio pay-period records
Ohio’s pay-stub law took effect April 9, 2025 and now establishes a statewide statement requirement for each pay period. Ohio payroll also requires attention to state withholding tables that changed during 2026, unemployment-insurance rates, workers’ compensation coverage, and address-dependent municipal and school-district income taxes.
State income-tax withholding
Ohio issued revised employer withholding tables for payroll periods ending on or after August 1, 2026. Use those current tables or the corresponding percentage/computer method rather than the earlier 2026 tables.
View withholding update →Unemployment insurance (UI)
Ohio’s 2026 standard new-business UI rate is 2.85% including the 0.15% Technology & Customer Service Fee; the new-construction-business rate is 5.85%. The 2026 taxable wage base is $9,000.
View 2026 UI rates →Workers’ compensation
Ohio’s workers’ compensation framework generally treats a private business with one or more regularly employed workers as an employer subject to Chapter 4123, subject to statutory definitions and exceptions.
View Ohio law →STATE PAYROLL OVERVIEW
What makes Ohio different from other pay-statement jurisdictions
Ohio now has an express statewide pay-stub requirement. Ohio Revised Code section 4113.14 requires employers to provide each employee, on regular paydays, with a written or electronic statement or access to a statement showing specified earnings and deduction information for the pay period.
The statute also gives hourly employees additional information rights: the statement must show total hours worked, hourly wage rate, and hours worked over 40 in a workweek. If the required statement is not provided, the employee must first make a written request; the employer then has ten days to provide it before the employee may report the alleged violation to the Director of Commerce.
Ohio payroll is also unusually location-sensitive because municipal income tax and school-district income tax can apply in addition to state withholding. The Ohio Department of Taxation’s Finder is therefore an important payroll resource for confirming address-based tax jurisdictions.
PAYROLL REQUIREMENTS CHECKLIST
The Ohio requirements checklist
Use this checklist to review the information Ohio requires on the pay-period statement and the separate state and local payroll obligations that may affect an employee.
When a statement is required
Provide each employee with a written or electronic statement, or access to a statement, for each pay period on the employer’s regular payday.
Information to include
Include the employee’s name and address; employer’s name; gross wages; net wages; the amount and purpose of each addition or deduction; pay date; pay period; and, for hourly employees, total hours, hourly rate, and hours worked over 40 in a workweek.
Income tax withholding
Use Ohio’s current employer withholding tables or approved calculation method. For payroll periods ending on or after August 1, 2026, use the revised 2026 tables issued after the state income-tax rate reductions.
Other employer obligations
Review Ohio unemployment insurance, workers’ compensation, municipal income tax, school-district income tax, and any other location-specific payroll obligations that apply to the employee.
PAYROLL RECORDS IN PRACTICE
How Ohio treats the statement after payday
Written, electronic, or accessible statement
Ohio law permits the required statement to be written or electronic and also permits an employer to provide access to the statement. The statement must still contain the required pay-period information.
Missing-statement process
An employee who does not receive the required statement must first make a written request to the employer. The employer has ten days after receiving that request to provide the statement. If it is still not provided, the employee may submit a report to the Director of Commerce under the process described in Ohio Revised Code section 4113.14.
USE THE CURRENT 2026 OHIO TABLES — THE MIDYEAR CHANGE MATTERS
Use Ohio withholding tables effective for the actual payroll period
Ohio changed its employer withholding tables during 2026. The Department of Taxation announced revised tables for payroll periods ending on or after August 1, 2026 following state income-tax rate reductions. That means a payroll prepared late in 2026 should not rely on the tables that applied earlier in the year.
Ohio Employer Withholding
Use the Department of Taxation’s current employer-withholding page for the applicable percentage method, optional computer formula, and payroll-period tables.
View employer withholding →August 1, 2026 withholding update
The Department announced that the revised tables apply to payrolls ending on or after August 1, 2026. Confirm the applicable effective date before calculating withholding.
View official update →LOCAL CONSIDERATIONS
Ohio payroll can depend on both municipal and school-district tax jurisdictions
Ohio is not a state where location can be treated as an afterthought. Municipal income-tax and school-district income-tax information can vary by address, and the Ohio Department of Taxation maintains The Finder specifically to identify tax jurisdictions and rates by location and effective date.
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Municipal income taxDetermine whether the employee’s work and residence information creates a municipal withholding obligation. Municipal rules and rates are jurisdiction-specific, so verify the applicable municipality rather than inferring it from a mailing city or ZIP code alone.
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School-district income taxAn employee’s residence can place the employee in a school district that levies an income tax. Use an address-based lookup and the applicable effective date when determining the district and rate.
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The FinderOhio’s official Finder can return municipal and school-district tax information by address, coordinates, or ZIP code. The Department recommends verifying jurisdiction information when questions remain.Official link
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Work-location changesWhen an employee changes worksite, residence, or remote-work location, recheck the applicable municipal and school-district information instead of assuming the prior payroll setup still applies.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Ohio payroll records
1Confirm employee and work addressesCapture the employee’s residence and actual work location so state, municipal, and school-district tax requirements can be reviewed.›
2Enter pay-period detailsAdd the employer, pay period, pay date, employee information, hours, rates, additions, deductions, and withholding setup.›
3Use the correct Ohio withholding periodFor payroll periods ending on or after August 1, 2026, use the revised Ohio withholding tables or corresponding calculation method.›
4Review calculations and statement fieldsReview gross and net wages, additions, deductions, state and local withholding, hours, overtime information, and the other fields required by Ohio’s pay-stub law.›
5Generate and retain the recordsComplete the Pay Run, generate the employee and bookkeeping records, and retain the payroll support needed for the employer’s recordkeeping obligations.›
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OFFICIAL OHIO SOURCES USED FOR THIS PAGE
Official Ohio sources used for this page
This guidance is based primarily on Ohio statutes and state-agency resources. Pay-stub rules, withholding tables, unemployment rates, and local tax jurisdictions can change, so recheck the applicable source before acting.
01
Ohio Revised Code § 4113.14
Current statewide pay-stub requirement, required fields, and the written-request process for a missing statement.
02
Ohio Department of Taxation · Employer Withholding
Current employer-withholding tables, methods, and tax resources.
03
Ohio Department of Taxation · August 1, 2026 Update
Official notice that revised withholding tables apply to payroll periods ending on or after August 1, 2026.
04
Ohio Unemployment Insurance · 2026 Rates
Current new-business rates, experienced-employer schedule, Technology & Customer Service Fee, and $9,000 taxable wage base.
05
Ohio Department of Taxation · The Finder
Address-based municipal and school-district tax-jurisdiction information.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Ohio statutes and state-government sources and is periodically reviewed against current agency guidance. We use official pay-stub law, withholding updates, unemployment-rate materials, workers’ compensation law, and tax-jurisdiction resources whenever available.
FREQUENTLY ASKED QUESTIONS
Ohio pay-statement FAQ
Does Ohio require pay stubs?
Yes. Effective April 9, 2025, Ohio Revised Code section 4113.14 requires employers to provide each employee with a written or electronic statement, or access to a statement, for each pay period on the employer’s regular payday.
What information must an Ohio pay stub include?
The statement must include the employee’s name and address, employer’s name, gross and net wages, each addition or deduction and its purpose, pay date, and pay period. For hourly employees, it must also include total hours, hourly rate, and hours worked over 40 in a workweek.
What happens if an Ohio employee does not receive a pay stub?
The employee must first make a written request to the employer. The employer then has ten days to provide the statement. If it is not provided within that period, the employee may report the alleged violation to the Director of Commerce under the statute.
Which Ohio withholding tables apply in October 2026?
For payroll periods ending on or after August 1, 2026, use the revised Ohio withholding tables issued in July 2026. The Department changed the tables during the year after state income-tax rate reductions.
What is Ohio’s 2026 unemployment-insurance rate for a new business?
The 2026 standard new-business UI rate shown by Ohio is 2.85% including the 0.15% Technology & Customer Service Fee. A new construction business has a 5.85% rate. The taxable wage base is $9,000.
Why does an Ohio employee’s address matter for payroll?
Ohio can have municipal and school-district income taxes in addition to state withholding. Use the Ohio Department of Taxation’s Finder to confirm the applicable jurisdictions and rates by address and effective date.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare an Ohio Pay Run, review the state and local calculations before completion, and keep the applicable Ohio sources with your payroll workflow.