Ohio Nanny Tax Guide
2026
Last updated: February 10, 2026
Has State Income Tax
Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $11.00/hr | $11/hr (2026) |
| Pay Frequency | Not specified (federal default) | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 4 years |
State Income Tax
Required
Withholding Form: IT 4
Unemployment Insurance
Registration Required:Required
Registration: Register online
Workers' Compensation
Required
New Hire Reporting
Deadline: Within 20 days of hire
Report Online: File report
Special Requirements
State-Specific
Complex municipal and school district tax landscape; workers' comp mandatory through state bureau
Local Taxes
| Locality | Tax Type | Rate | Notes |
|---|---|---|---|
| Municipal cities | Municipal Income Tax | -- | Required withholding in non-RITA cities: Akron, Canton, Cincinnati, Cleveland, Columbus, Dayton, etc. |
| Certain districts | School District Income Tax | -- | Certain districts require employer withholding |
Required Forms
State Withholding Allowance Certificate
at-hire
Form IT 4
Ohio state income tax withholding form
Purpose: Employee completes for state tax withholding
Form IT 4
as-needed
Ohio state form
Purpose: State compliance
Ohio Directory of New Hires
as-needed
Ohio state form
Purpose: State compliance
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Ohio Department of Labor
Unemployment insurance and workforce regulations
Ohio Department of Revenue
Tax withholding and registration
New Hire Reporting
New hire reporting portal
Workers' Compensation Board
Workers' compensation insurance
OH Dept of Job & Family Services
State agency
OH Dept of Taxation
State agency
OH New Hire
State agency
OH Bureau of Workers' Comp
State agency
RITA
State agency
Municipal Tax Forms
State agency
Sources
Disclaimer
This guide is for informational purposes only and does not constitute tax or legal advice. Tax laws change frequently. Consult a qualified tax professional for advice specific to your situation.