State SUI Directory

Ohio

OH

SUI / SUTA Rate Data — 2026

Source: Ohio Department of Job and Family Services

Taxable Wage Base
$9,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.3% – 9.0%
Experience-rated range for eligible employers
New Employer Rate
2.7%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
None
No state-mandated PFML program
State Agency
Ohio Department of Job and Family Services
Agency responsible for administering unemployment insurance
Official Agency Website
Ohio Department of Job and Family Services
Visit Agency →

About Ohio SUI Rates

Ohio employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $9,000of each employee's wages per year. New employers start at a rate of 2.7% before experience rating applies. Once rated, Ohio SUI rates range from 0.3% to 9.0%.

Voluntary Contribution Opportunity: Ohio allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact Ohio Department of Job and Family Services for details.

SUI rates are set annually by Ohio Department of Job and Family Servicesbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

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