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First, determine if you are legally a household employer (see Home page link, or the government's tax guides.) Then, be sure you fulfill the federal requirements first, before turning to these state requirements.
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Subject to Unemployment (UC) if you pay combined wages of $1000 in any calendar quarter.
Income tax withholding is optional. Ohio has both a state income tax and a school district income tax.
Worker's Compensation insurance may be required, but is not part of employment taxation. Check with your own insurance agent or your state.
The employer registers and obtains an employer ID number from Ohio Department of Job and Family Services (ODJFS) for unemployment tax.
Use Form JFS-66300, Report to Determine Liability.
For each new or rehired worker, the employer files a report within 20 days of hiring.
Use Form ODHS 7048, State of Ohio New Hire Reporting, or a copy of Form W-4. The phone for information on this requirement is 614-221-5330.
The employer owes unemployment tax ("UC").
This tax is not deducted from the worker's pay. It is paid with the payroll tax return(s) mentioned below. It is applicable to the first $9000 of wages paid per worker in year 2002. The rate varies based upon experience and is usually assigned annually.
The employer files quarterly payroll tax returns and pays accumulated unemployment tax.
Use Quarterly Employer's Report of Wages and Employer's Contribution Report, JFS-66111, currently not available for download.
If the employer and worker have chosen to withhold income taxes, the employer obtains Employee's Witholding Exemption Certificate from the worker.
Use Ohio Form IT-4 which includes information about the school district of residence.
If withholding income tax, the employer registers and obtains an employer ID number from Ohio Department of Taxation.
Use Form IT-1, Application for Registration as a Withholding Agent.
If withholding income tax, the employer makes either quarterly or monthly payments of Ohio withheld tax, depending upon the amount of liability.
Use Form IT-501, Payment Card.
If withholding income tax AND subject to School District Income Tax, the employer registers for the School District tax.
You may use either the combined registration for IT-1, or use Form IT-1R which is included with the IT-501 coupon book.
If withholding income tax AND subject to School District Income Tax, the employer makes either quarterly or monthly payments of School District withheld tax, depending upon the amount of liability.
Use Form SD-101, Payment Card.
If withholding income tax, the employer annually files the Transmittal of Wage and Tax Statements with the Ohio Department of Taxation, along with forms W-2.
Use Form IT-3. Ohio has form IT-2 as its wage and tax statement, but federal forms W-2 may be used instead.
If withholding income tax, the employer files the Annual Reconciliation of Income Tax Withheld with the Ohio Department of Taxation.
Use Form IT-941.
If withholding income tax AND subject to School District Income Tax, the employer files the Annual Reconciliation of School District Tax.
Use Form SD-141.
See our Ohio Forms: OH Forms
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