Ohio · 2026 employer costs
How much does an employee cost in Ohio?
Ohio withholds state income tax from employee pay, but that's not an employer cost. What actually lands on the employer side is federal Social Security and Medicare plus Ohio's own unemployment insurance rate and wage base. Below is a 2026 estimate for a $60,000 hire, and the full calculator to run your own numbers.
A $60,000 Ohio employee costs about
$64,889
in mandatory employer costs alone — before any optional benefits.
- New-employer SUI: 2.85% on the first $9,000 of wages.
- Standard FUTA rate applies: 0.6% — this state is not projected to face a federal credit reduction for 2026.
- State income tax is withheld from the employee's wages, not paid directly by the employer.
- This rate was checked directly against the OH Dept. of Job and Family Services (JFS), current as of 2026-09-23.
Effective non-construction rate: the 2.7% new-employer contribution rate plus Ohio's 0.15% Technology and Customer Service Fee for 2026–2027 — the fee is already included in 2.85% and isn't charged again. Construction employers pay 5.85% effective instead.
What you’d pay this person — before taxes or benefits.
Used only for employer-size rules. The estimate below is for one new hire.
Health insurance, 401(k) match, bonus, and more. Off by default.
2026 calculation assumptions▾
Source: SSA / IRS
Source: IRS
Source: IRS / U.S. Dept. of Labor
Effective non-construction rate: the 2.7% new-employer contribution rate plus Ohio's 0.15% Technology and Customer Service Fee for 2026–2027 — the fee is already included in 2.85% and isn't charged again. Construction employers pay 5.85% effective instead.
This estimate assumes your business is a new employer (not yet experience-rated) for unemployment insurance purposes. An established business’s actual SUI rate may be higher or lower depending on its claims history. “Current employees” is used only to check headcount-based thresholds (paid sick leave tiers, the ACA’s 50-employee mark) — it doesn’t change the tax rates themselves.
Reverse the question
Not “what will it cost?” — what can I afford?
Enter what your business can put toward one new hire each month, all-in. We’ll work backward through OH payroll taxes to the highest salary it supports.
Estimated affordable salary
$77,753
per year