Employer payroll taxes in Ohio for 2026
On top of each paycheck, a Ohio employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $4,888.50 a year, so the employee costs $64,888.50.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Ohio unemployment (SUTA) | 2.85% for new employers | First $9,000 |
Ohio unemployment tax (SUTA)
Ohio employers pay state unemployment tax on the first $9,000 of each employee's wages in 2026. A new employer starts at 2.85%, and experienced employers pay from 0.55% to 10.25% depending on their layoff history.
New employers pay 2.7% plus the 0.15% Technology and Customer Service Fee, 2.85% in all. New construction employers pay 5.85%.
What an employee costs in Ohio
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,593.50 | $32,594 | 8.6% | $25,770 |
| $40,000 | $3,358.50 | $43,359 | 8.4% | $33,506 |
| $50,000 | $4,123.50 | $54,124 | 8.2% | $41,242 |
| $60,000 | $4,888.50 | $64,889 | 8.1% | $48,978 |
| $75,000 | $6,036.00 | $81,036 | 8% | $59,732 |
| $100,000 | $7,948.50 | $107,949 | 7.9% | $76,572 |
| $125,000 | $9,861.00 | $134,861 | 7.9% | $93,248 |
| $150,000 | $11,773.50 | $161,774 | 7.8% | $109,485 |
Withholding from Ohio paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and Ohio income tax. Employees checking their own pay can use the Ohio paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Ohio employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border Ohio, Indiana has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Ohio | $256.50 | $4,888.50 | $64,889 |
| Indiana payroll calculator | $237.50 | $4,869.50 | $64,870 |
| Kentucky payroll calculator | $324.00 | $4,956.00 | $64,956 |
| Michigan payroll calculator | $243.00 | $4,875.00 | $64,875 |
| Pennsylvania payroll calculator | $382.20 | $5,014.20 | $65,014 |
| West Virginia payroll calculator | $256.50 | $4,888.50 | $64,889 |
Sources
Ohio unemployment and program rates come from the state's own 2026 figures: dam.assets.ohio.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.