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Ohio Payroll Tax Calculator (2026)
For employers, business owners, and HR professionals. Calculate total employer payroll tax costs per employee — FICA match, FUTA, Ohio SUI, workers' comp, and true annual labor cost beyond base salary.
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Ohio Employer Payroll Tax Calculator
Employee Pay Information
Employer Tax Rates
New employer: 2.7% · Range: 0.3%–9.2%
Ohio BWC rate varies by industry
Net after 5.4% credit
Ohio: first $9,000
Optional Employer Benefits
Employer contribution only
Annual employer 401k match
Total Employer Cost
Fill in details above
$0Total Annual Labor Cost
$0Base Salary
$0Total Tax Cost
$0Cost Per Paycheck
0%Overhead Above Salary
Base Annual Salary—
FICA Match (SS 6.2%)—
FICA Match (Medicare 1.45%)—
FUTA (fed unemployment)—
Ohio SUI (state unemployment)—
Workers' Compensation—
Total Annual Labor Cost—
*Estimates only. SUI and WC rates vary by employer experience and industry. Not tax/legal advice.
Ohio Employer Payroll Tax Overview (2026)
Beyond paying an employee's salary, Ohio employers are responsible for several mandatory payroll taxes and contributions. Understanding the true cost of an employee helps with budgeting, hiring decisions, and pricing your products or services.
| Tax / Contribution | Rate | Wage Base | Who Pays |
|---|---|---|---|
| Social Security (FICA) | 6.2% | First $176,100 (2026) | Employer matches employee 6.2% |
| Medicare (FICA) | 1.45% | No cap | Employer matches employee 1.45% |
| FUTA | 0.6% (net) | First $7,000 | Employer only |
| Ohio SUI | 0.3% – 9.2% | First $9,000 | Employer only |
| Workers' Comp (BWC) | Varies by industry | All wages | Employer only |
Total Labor Cost Examples
| Annual Salary | FICA Match | FUTA | Ohio SUI (2.7%) | WC (1.5%) | Total Employer Cost |
|---|---|---|---|---|---|
| $35,000 | $2,678 | $42 | $243 | $525 | ~$38,488 |
| $50,000 | $3,825 | $42 | $243 | $750 | ~$54,860 |
| $75,000 | $5,738 | $42 | $243 | $1,125 | ~$82,148 |
| $100,000 | $7,650 | $42 | $243 | $1,500 | ~$109,435 |
| $150,000 | $11,475* | $42 | $243 | $2,250 | ~$164,010 |
*SS capped at $176,100 wage base. Estimates exclude health insurance, retirement match, and other voluntary benefits.
Frequently Asked Questions
What payroll taxes do Ohio employers pay?
Ohio employers pay: FICA match (6.2% SS + 1.45% Medicare = 7.65%), FUTA (0.6% net on first $7,000), Ohio SUI (0.3%–9.2% on first $9,000), and workers' compensation premiums through the Ohio Bureau of Workers' Compensation (BWC).
What is the Ohio SUI rate?
Ohio SUI rates vary by employer experience rating. New employers typically pay 2.7% on the first $9,000. Experienced employers may pay between 0.3% and 9.2%. Rates are assigned annually by the Ohio Department of Job and Family Services.
What is FUTA tax?
FUTA (Federal Unemployment Tax Act) is employer-only at 6.0% on the first $7,000, but Ohio employers receive a 5.4% state tax credit, reducing the effective rate to 0.6% — a maximum of $42 per employee per year.
How much does an employee actually cost in Ohio?
Beyond salary, Ohio employers typically spend 8–15% more in mandatory taxes. A $60,000 salary employee costs roughly $64,800–$69,000 in total compensation from mandatory employer-side taxes alone — before health insurance, retirement matching, or other benefits.