2026 State Tax & SUI Compliance
Ohio Payroll Taxes & SUI Wage Base Limits
State Unemployment Insurance (SUI) taxable wage base, FUTA credit rules, State Disability (SDI), Paid Family Medical Leave (PFML), and employer tax splits under Ohio Const. Art. II § 34a.
State Code: OH
Statutory Citation: Ohio Const. Art. II § 34a
FICA Split: 7.65% EE / 7.65% ER
State Unemployment Insurance (SUI) & Tax Structure in Ohio
In Ohio, employers must contribute to State Unemployment Insurance (SUI) based on experience ratings and annual employee taxable wage limits under Ohio Const. Art. II § 34a.
Employer SUI Contributions
Experience-rated tax paid entirely by employers up to the state annual wage base floor.
FUTA Credit Offset (6.0% - 5.4%)
Compliant state SUI payments earn employers up to a 5.4% credit against federal 6.0% FUTA tax.
Mandatory Payroll Withholding Summary
Federal FICA Tax: 6.2% Social Security (up to $168,600 cap) + 1.45% Medicare (uncapped).
Ohio State Income Tax: Computed using employee W-4 / state filing status options.
SDI / PFML Withholdings: State Disability Insurance & Paid Family Leave payroll deductions where mandated.
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