Ohio unemployment insurance tax (FUTA/SUTA) and workers’ compensation payroll tax

Managing unemployment insurance, workers’ compensation, and payroll tax compliance is a critical responsibility for employers in Ohio.

Our guide helps HR and payroll professionals navigate how FUTA, SUTA, workers’ compensation insurance, and related payroll taxes apply at the state and federal level, ensuring employer obligations are understood and managed accurately.

Designed for HR decision‑makers, our guide outlines Ohio‑specific requirements, key employer responsibilities, and important payroll and reporting considerations.

With expert compliance insight from Brightmine, HR teams can reduce risk, support accurate payroll processes, and confidently manage complex employment taxes as part of a broader HR compliance strategy.

In this guide, learn about:

• Unemployment Insurance
  • Common Law Test
  • SUI Taxable Wages
  • Taxable Wage Base
  • Contribution Rates and Experience Rating
  • SUTA Dumping
  • Voluntary Contributions
  • Joint or Combined Accounts
  • Quarterly Reporting Requirements
  • Benefit Overpayments
  • Recordkeeping Requirements
  • Penalties
  • Multiple Worksite Reporting
• Workers’ Compensation Payroll Tax
  • Covered Employers
  • Payroll Tax Amount
  • Reporting and Recordkeeping Requirements
• Future Developments

Federal law and guidance on this subject should be reviewed together with this section.

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