Ohio Payroll Tax and Registration Guide

Use this checklist to make sure you’ve covered everything required to set up your account as an Ohio employer so OnPay can accurately file and pay taxes on your behalf:

✔	To do:	What is this?
	Make sure your business is registered with the Ohio Department of Taxation	Allows your business to file and pay taxes in Ohio More info >
	Make sure your business is registered with the Ohio Department of Job and Family Services	Registers your business to pay required unemployment insurance in Ohio More info >
	Provide OnPay with your Ohio Tax ID	The employer identification number issued by the Ohio Department of Taxation More info >
	Provide OnPay with your Ohio UI Account Number	An 8-digit number unique to your account with the Ohio Department of Job and Family Services More info >
	Provide OnPay with your Ohio Unemployment (SUI) Rate	A tax rate you receive annually from the Ohio Department of Job and Family Services More info >
	Authorize OnPay as a Third Party Administrator	For OnPay to be able to file and pay taxes on behalf of your business, you will need to grant us TPA access More info >
	Authorize OnPay Power of Attorney	For OnPay to be able to file and pay taxes on behalf of your business, you will need to submit a Power of Attorney form More info >

OnPay handles the filing of all state and local taxes for businesses in Ohio, including:

Type of Tax	Form ID	Form Name	Frequency
Withholding	Form IT 501 (Payment)	Payment of Income Tax Withheld for Monthly/Quarterly filers	Monthly/Quarterly
	Form IT 941 (Filing)	Annual Reconciliation of Income Tax Withheld for Monthly/Quarterly filers	Annual
	Form IT 942 (Filing)	Quarterly Reconciliation of Income Tax Withheld for Partial-Weekly Filers	Quarterly
	Form IT 3 (Filing)	Transmittal of Wage and Tax Statements & W-2	Annual
	SD 101 (Electronic Payment)	Employer's Payment of School District Income Tax Withheld	Monthly/Quarterly
	State W2 (Filing)	Wage and Tax Statement	Annual
Unemployment	JFS-20125 (Filing)	Unemployment Compensation Quarterly Tax Return	Quarterly
Other	New Hire Report (Filing)	Ohio Report of New Hires	As required

If you are an existing employer who has previously run payroll in Ohio, you likely already have the IDs and online accounts needed for OnPay to process your tax filings.

If you are a new employer in Ohio, you will need to register your business with the Ohio Department of Taxation and Ohio Department of Job and Family Services. This must be completed for OnPay to be able to file and pay your Ohio taxes.

Withholding Account Number

Existing Ohio Employer: 

You can find your Withholding Account Number on notices received from the Ohio Department of Taxation. If you cannot locate this document or account number, please call the Ohio Department of Taxation at (888) 405-4039 to request it.

New Ohio Employer: Register with the Ohio Department of Taxation 

• Visit the Ohio Business Gateway and click “Create an Account”.
• The online registration process can take 1-2 days. Once completed you will be notified of your tax deposit schedule.

Unemployment Insurance Account Number and Tax Rate

Existing Ohio Employer: 

• You can find your Unemployment Insurance (UI) Account Number on the annual Tax Rate Notice received from the Ohio Department of Job and Family Services. It can also be found on your Quarterly Contribution and Wage Report. 
• Your Unemployment Tax Rate can also be found on the annual Tax Rate Notice in box 2. New employers generally have a rate of between 0.3% and 9.7% for SUTA with a wage base of $9,000.

New Ohio Employer: Register with the Ohio Department of Job and Family Services

• Go to the Ohio Department of Job and Family Services website to register your business.
• You'll receive your account number and tax rate instantly once you have completed the online registration.
• New employers generally have a rate of between 2.7% and 5.5% for SUTA with a wage base of $9,000.

OnPay works with government entities on your behalf, reporting new hires to state labor departments, calculating tax rates, and filing financial reports. To do this effectively, you will need to grant OnPay TPA access and Power of Attorney.

 

Third-Party Administrator access

In order to file your Ohio municipal and withholding taxes, you’ll need to grant us third-party access to your Ohio Business Gateway account. To do this:

1. Log in to the Ohio Business Gateway
2. Access the “Account Access Management” page by clicking on the “Lock” button in the top right-hand corner of the Gateway.
3. Go to “Account Access Requests”.
4. Click Account Access Requests to view the business users who have submitted requests to access the business account. Under Requests for Account Access, add the name of the business user who has requested access to the business account, the name of the business with which they are already associated (if applicable), and the type of role they are requesting is displayed.
5. IMPORTANT: Approve only the request for FILING ADMINISTRATOR (do not approve the request for Filer): 
6. Approve or Deny Account Access Requests. 
7. Use the buttons under the “Actions” column of the Requests for Account Access table to approve or deny account access requests. 
8. Click the check to approve account access requests.

 

Power of Attorney

You will also need to grant OnPay power of attorney. To do so, please follow the instructions in this article.