Employer Withholding: Table of Contents
With rare exception, employers that do business in Ohio are responsible for withholding Ohio individual income tax from their employees' pay. Ohio employers also have the responsibility to withhold school district income tax from the pay of employees who reside in a school district that has enacted such a tax.
More details on employer withholding are available below.
- General guidelines — An introduction to Ohio employer withholding responsibilities.
- Updated 10/2016: W-2's need to reflect the 4-digit school district number
- New: W-2 Filing Deadline
- 2017 Withholding resources:
- 2016 Withholding resources:
- 2015 Withholding resources:
- Withholding Tables:
- Current tables (Effective August 1, 2015)
- July 1, 2014 through July 31, 2015
- Sept. 1, 2013 through June 30, 2014
- Jan. 1, 2009 through Aug. 31, 2013
- Jan. 1, 2008 through Dec. 31, 2008
- Oct. 1, 2006 through Dec. 31, 2007
- Jan. 1, 2006 through Sept. 30, 2006
- 2005 and prior year tables
- Computer formula for school district income tax withholding