Ohio (OH) – 2022

Ohio Effective 1/1/2022 Federal Effective 7/24/2009

Minimum Wage – Annual Sales exceed $323,000OhioFederal
Minimum Wage$9.30
Minimum Cash Wage (Tipped Employee)$4.65
Maximum Tip Credit$4.65
Youth Minimum Wage$8.80
State Income TaxOhioFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate3.50%
Unemployment InsuranceOhioFederal
Maximum 2022 Taxable Earnings (Unchanged from 2021)$9,000
Employee 2022 DeductionNone
Employer 2022 Tax Rates0.3 – 9.7%
Standard 2022 New Employer Rate2.70%
Voluntary Contribution PermittedYes

Federal (FED) – 2022

Minimum WageFederal
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)2.35%
Maximum Taxable EarningsNo Limit
Maximum Taxable Earnings (Increased from $142,800 in 2021)$147,000
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2021)$1,000
Pension PlansFederal
Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,000 in 2019)$6,500
Contribution Limit – 401(k) & 403(b) plans (Increased from $19,500 in 2021)$20,500

Ohio State Resources

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