Effective for wages paid on or after October 1, 2025, the Ohio Department of Taxation (DOT) has issued revised percentage method and computer formula withholding tables.
The revisions were necessary due to personal income tax rate reductions that were included in H.B. 96. Additional daily, weekly, biweekly, semimonthly, and monthly withholding tables are available on the DOT website.
The Ohio supplemental wage tax rate remains 3.5% since it is set by law (see The Payroll Source®, §6.4-4).
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Lia Coniglio, Esq., is Managing Editor of PayState Update and Senior Manager of State Payroll Information Resources for PayrollOrg.