Estimate Ohio take-home pay and employer payroll cost with federal withholding, FICA, Ohio state withholding, Ohio municipal work-city tax, optional resident courtesy withholding, school district tax, Ohio unemployment insurance, the 2026 technology and customer service fee, FUTA, and optional BWC/workers compensation load.
| Tax or contribution | Who pays | 2026 rule used | Calculator treatment |
|---|---|---|---|
| Federal income tax | Employee withholding | IRS Publication 15-T automated percentage method. | Annualizes wages, applies W-4 status, Step 2, Step 3, Step 4(a), Step 4(b), and Step 4(c). Optional supplemental bonus mode uses a 22% federal flat rate. |
| Ohio state withholding | Employee withholding | Ohio Department of Taxation says current employer withholding tables effective October 1, 2025 remain in use. | Uses Ohio's optional computer formula with $650 annual exemption values and user-entered additional Ohio withholding. |
| Ohio supplemental wages | Employee withholding | Ohio Administrative Code rule 5703-7-10 uses the highest individual tax rate under ORC 5747.02 for supplemental compensation. | When turned on, the bonus portion uses 2.75% for Ohio state withholding while regular wages continue through the computer formula. |
| Municipal income tax | Employee withholding | Ohio municipal rates are address-specific. ORC 718.03 requires withholding for qualifying wages earned in a taxing municipality, subject to exceptions. | Lets the user enter work-city rate, work allocation, optional residence rate, and residence credit to approximate work-city and courtesy resident withholding. |
| School district income tax | Employee withholding | Ohio school district rates are residence-specific and published through The Finder and the 2026 district update. | Off by default because not every employee lives in a taxing district. Enter the district rate and allocation when applicable. |
| Ohio UI, technology fee, and FUTA | Employer | Ohio UI wage base is $9,000; standard new-employer rate is 2.7%; 2026-2027 technology fee is modeled as 0.15%; FUTA is generally net 0.6% to $7,000. | Uses YTD wages before this check for wage-base taxes, editable UI/FUTA rates, the technology-fee toggle, and optional BWC/workers comp load. |
This calculator is a planning estimate, not payroll tax, legal, or accounting advice. Ohio payroll can differ because of municipal residency credits, remote-work allocation, the 20-day municipal rule, school district tax base differences, pre-tax deduction treatment, taxable fringe benefits, employer-specific Ohio UI rate notices, BWC classification rates, construction employer rates, tax treaty rules, and supplemental wage handling.
Primary references: IRS Publication 15-T, IRS Publication 15, Ohio current withholding table bulletin, Ohio optional computer formula, Ohio supplemental withholding rule, Ohio 2026 tax rates, Ohio municipal income tax law, Ohio municipal Finder, Ohio school district Finder, 2026 school district update, Ohio UI wage base, Ohio standard UI rate, and HB 96 technology fee summary.
Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.
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