Ohio (OH) – 2017

Ohio

State Income TaxOhioFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate3.5%
Unemployment InsuranceOhioFederal
Maximum 2017 Taxable Earnings (Insert Comment)$9,000 (Unchanged from 2016)
Employee 2017 DeductionNone
Employer 2017 Tax Rates (Insert Comment)0.3 – 8.8% (Plus 0.6% surcharge)
Standard 2017 New Employer Rate2.7%
Voluntary Contribution PermittedYes

Federal (FED) – 2017

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
FICA (MEDICARE)Federal
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.9%
Employee / Employer Tax Rate (Unchanged from 2016)1.45%
Maximum Taxable EarningsNo Limit
FICA (SOCIAL SECURITY)Federal
Employee / Employer Tax Rate (Unchanged from 2016)6.2%
Maximum Taxable Earnings (Increased from $118,500 in 2016)$127,200
FUTA (EMPLOYER-PAID)Federal
Normal Net Tax0.6%
Maximum Credit5.4%
Percent of Taxable Wages6.0%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2016)$1,000
Family Contribution Limit (Employee / Employer) (Unchanged from 2016)$6,750
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,350 in 2016)$3,400
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2016)39.6%
Flat rate withholding method (Unchanged from 2016)25%

Ohio State Resources

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