Ohio employer tax table (2026 planning)
| Tax | Rate | Wage base | Paid by |
|---|---|---|---|
| Social Security (employer) | 6.200% | $184,500 | Employer |
| Medicare (employer) | 1.450% | No wage base | Employer |
| FUTA (net after credit) | 0.600% | $7,000 | Employer |
| Ohio SUTA (new employer) | 2.850% | $9,000 | Employer |
2.7% + 0.15% technology/customer service fee for non-construction. Source names: IRS Publication 15-A (2026), IRS Form 940 instructions, and the Ohio UI agency summary used in our dual-source check. Outbound agency links omitted on purpose.
FAQ
What employer payroll taxes apply in Ohio?
Employers pay federal FICA and FUTA plus Ohio unemployment. The non-construction planning figure used here is 2.85% (2.7% plus a 0.15% technology/customer service fee) on the first $9,000.
Is construction higher?
Yes. Construction new-employer rates are higher than the non-construction planning figure on this page.
Is this an Ohio paycheck calculator?
No. It focuses on employer cost for an Ohio hire.
How often are rates updated?
Federal and state planning figures are reviewed at least quarterly.