State profile
Ohio SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations Ohio requires of an employer, each with its source.
Agency: Ohio Department of Job and Family Services
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$9,000
The wages per employee per year that SUI tax applies to.
Source: Ohio Department of Job and Family Services
Kreto-computed, not yet checked by a CPA.
SUI rate range
0.4% to 10.1%
The range for experience-rated employers.
Source: Ohio Department of Job and Family Services
Kreto-computed, not yet checked by a CPA.
New employer rate
2.7%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
30 days
From the mailing date.
Source: ORC 4141.26(D)(2)
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Allowed
An employer may pay into its SUI account to move to a lower rate.
Paid family and medical leave
No state program
Ohio runs no paid family and medical leave program.
About Ohio SUI rates
Ohio employers pay state unemployment insurance (SUI, also called SUTA) on the first $9,000 of each employee's wages each year. New employers start at 2.7% until experience rating applies. Once rated, Ohio rates run from 0.4% to 10.1%. Ohio Department of Job and Family Services sets each employer's rate every year from its experience. Rates follow a reserve ratio: what the employer has paid in, less the benefits charged to its account, set against its average taxable payroll. A bigger reserve means a lower rate. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in Ohio
Kreto's rules list what Ohio requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | Ohio Department of Job and Family Services | JFS-20100, Report to Determine Liability | Online portal |
| Withholding | Ohio Department of Taxation | IT-1, Application for Registration as an Ohio Withholding Agent | Online portal |
| New-hire reporting | Ohio New Hire Reporting Center | JFS 07048, New Hire Report | Online portal |
| Workers' comp | Ohio Bureau of Workers Compensation | U-3, Application for Workers Compensation Coverage | Online portal |
| Paid family and medical leave | Not required | No state paid-leave program. |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveOhio has no state program.
- Voluntary contributions Ohio lets employers make a voluntary contribution to their SUI account, which can lower next year's rate. Timing and deadlines vary; check with Ohio Department of Job and Family Services.
- Workers' compMonopolistic state: coverage is bought from the state fund. Federal OSHA jurisdiction.
- Income taxHas state individual income tax.
Questions about Ohio.
What is the Ohio SUI wage base for 2026?
$9,000 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in Ohio?
2.7% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in Ohio?
With the Ohio Department of Job and Family Services, on form JFS-20100 (Report to Determine Liability). Kreto files it once you approve and tracks it to the state's confirmation.
All states Coverage by requirement SUI rate lookup Deadline checker SUI rate guide SUI and unemployment Ohio protest deadlines
Got an Ohio SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.