Ohio payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

State Employer Identification Number and state/local tax IDs
Tax rates - State tax offices set these rates based on the type, age, and size of your business
TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

Let Middesk handle your state tax registrations

Want help registering your business with state agencies? We've partnered with Middesk to make it simple for you to stay compliant in your state — and every state — when hiring employees.

Register with state agencies and get the tax IDs you need within minutes
Manage all your government accounts in one place using Middesk's intuitive platform
Stay compliant by managing agency mail and notices from your Middesk dashboard
Foreign Qualify with the Secretary of State to create payroll tax accounts

Learn more about Middesk

See what information you need to provide OnPay, and what taxes and filings OnPay handles for Ohio Employers.

Information OnPay needs from you

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:

All Ohio employers	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 and deposit schedule	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 >

Taxes and filings OnPay handles for Ohio Employers

Withholding Tax

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 W-2 (Filing)	Wage and Tax Statement	- Annual

Unemployment Insurance Tax

JFS-20125
(Filing)

Quarterly Wage, Contribution and Employment and Training Assessment Report

- Quarterly

Other

New Hire Report

Ohio Report of New Hires

- As required

Where you can find the tax account numbers you need

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

Updated January 1, 2025