Key Facts at a Glance
| Requirement | Ohio Rule |
|---|---|
| Minimum Wage | $10.45/hour (2024); small employers $7.25 |
| Tipped Minimum | $5.25 + tips = $10.45 |
| Overtime Threshold | 40 hours/week (federal FLSA) |
| Final Pay (Termination) | Next regular payday |
| Final Pay (Resignation) | Next regular payday |
| PTO Payout Required? | No (unless policy requires) |
| Pay Frequency Mandate | Semi-monthly (twice per month) |
| State Income Tax | Yes (0% - 3.75% progressive) |
| Unemployment Insurance | Yes |
| State Disability Insurance | No |
| Paid Family Leave | No |
| Paid Sick Leave | No statewide mandate |
| Workers' Comp Required | Yes (BWC state fund - monopolistic) |
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Local Jurisdiction Rules
Ohio has over 600 municipalities with local income taxes. Columbus and Cleveland have specific payroll requirements.
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