Written by “Get Startups, LLC”
Not A Legal Advice.
Ohio Department of Taxation 1-888-405-4089 To Register
- School District Withholding Tax
- Employer Withholding Tax
Ohio School – District and Ohio Withholding
- Quarterly: SD 101
- IT 501
- Annually IT 941
- IT 3 (Ohio)
- SD 141
- 940 Sch. A
- W2, W3 + copy to Social Security Admin, Ohio and City
City of Columbus
- Form IT47 (application for new account)
- IT 11 Employer Quarterly Return of City Tax Withheld
- IT 15
Bureau Of Workers Comp 740 435 4210; 614-771-6835 Registration 1-800- ohicomp
Job and Family Services 877-852-0010
- quarterly JFS 66111
- quarterly 66105 payment
- JFS 66113 payment
Federal Quarterly Registration 1-800-555-4477
- Form 940, 941, (or 944) plus tw0 payments 940, 941
(federal withholding, social security employer, social security employee, medicare employer, medicare employee)
- Form 940, 941 (or 944)
Employee Hiring Procedure
- All new hires must complete Form W-4 before receiving their first paycheck. Employee must enter information on marital status, number of dependents, and designated additional withholding amounts. Employers should only provide guidance from the IRS website about the form and not give any advice on what to write in the form. Employees may change their W-4 form as often as they like. It’s the employer’s responsibility to keep track of the latest change employees made in their W-4 forms to reflect the wishes of the employee for withholding within the employees’ paychecks. Please, visit IRS.gov to receive information about for W-4.
- Employer must also verify employee’s legal eligibility to work in the US. Employer must document the eligibility of new employees and must complete form I-9 by each new hire. Employer must keep a copy of such proof as a birth certificate or “green card” in employee’s file and verify provided information. Employer is not required to send I-9 to the government. Before employer makes a copy of the proof, employer must also receive employee’s consent to copy such proof. Employer may use such website for I-9 verification as https://www.uscis.gov/e-verify .
- Even if your “new” employee is not new to you, the employer, they still must complete a job application form. Remember that employee-employer relationships may not only be friendship relationship, but they also create contracts of employment and both side have legal responsibilities. The job application form contains not only information about previous employment and employee’s education, but also contains employee’s consent that such information can be verified and copies be saved in employee’s file. For example, background check, references, drug testing, SSN, etc. When I consulted an attorney in Ohio for the first time, back in 2010, he strongly advised that employer must keep a daily log of employee’s work performance, in addition to keeping copies of employees’ consents.
Refer to IRS.gov to see details on FICA:
- Social Security
- Medicare Taxes.
Also unemployment taxes:
- federal unemployment tax (FUTA tax)
- state unemployment tax (sometimes called SUTA tax or state unemployment insurance).
Employer withhold half of the FICA tax from employee wages. The other half are employer payroll taxes that you pay.
Now Let’s Talk State Withholding And Registration
- Employers must register new employees with their state’s new hire notification system; this registration allows the state to collect child support payments from these employees and, of course, taxes. Refer to http://business.ohio.gov/hiring/ if you are employing in Ohio.
- Report new hires
- Certify foreign workers
- Hiring Ohioans with Disabilities: A Toolkit for Employers, Managers and Human Resource Professionals
- Individuals in Job Ready Status by County
- Employment First
- Work Opportunity Tax Credit (WOTC) Program
- Workers’ Compensation
Ohio Payroll Requirements
REQUIREMENTS & REGULATIONS
2. WORKERS’ COMPENSATION:
Per Ohio.gov, with rare exception, employers that do business in Ohio are responsible for withholding Ohio individual income tax from their employees’ pay. Ohio employers also have the responsibility to withhold school district income tax from the pay of employees who reside in a school district that has enacted such a tax.
- Ohio Employer Withholding Tax General Guidelines
- Ohio Employer Registration
- 2017 Withholding resources:
Refer to http://www.tax.ohio.gov/employer_withholding.aspx for more details available on employer withholding requirements.
Employer is required to withhold local income tax from employee wages as part of tax withholding obligations. While most states impose a local income tax as a tax on wages, some levy it as a percentage of the state income tax.
Don’t Forget Other Employers’ Legal Obligations (Ohio)
- Training Employees
Civil rights/labor law/smoking ban/unemployment posters
Minimum wage laws
Minimum wage poster for 2017
Handicapped minimum wage law
Minor labor law poster
Prevailing wage law – file a complaint
Job & Family Services Office of Workforce Development
Senior Community Service Employment Program
Also, employer should have an employee handbook or policies and procedures manual. All new employees must receive a copy of this handbook and must sign that they have read and understand it. Such procedure can help prevent employees’ possible lawsuits.