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.
Ohio Employer Payroll Tax Calculator
Total Employer Cost
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.
Ohio Employer Payroll Taxes: Complete Statutory Guide
Hiring employees in Ohio requires employers to budget for four mandatory employer-paid statutory burdens that cannot be withheld from employee wages:
Understanding the Employee "Labor Burden Rate"
A frequent error made by emerging Ohio small business owners and startup founders is budgeting solely for raw wage compensation. When factoring mandatory statutory payroll taxes (8%–12%), Ohio BWC coverage (0.4%–7.5% depending on risk classification), paid time off, health insurance premiums, and retirement matching, the true fully loaded labor burden typically ranges from 1.25× to 1.40× of an employee's nominal base salary.