Local payroll and employment requirements that differ from or exceed Ohio state law
Last updated: January 2025
Ohio state minimum wage. Columbus follows state rate. Municipal minimum wage preemption in Ohio.
Ohio does not have state or local paid sick leave requirements. Some Columbus employers voluntarily provide it.
Flat 2.5% tax on all wages, salaries, and other compensation earned in Columbus or by Columbus residents. One of the higher rates in Ohio.
Columbus residents working in other Ohio cities receive full credit for taxes paid to the work city, up to 2.5%.
Business net profits attributable to Columbus operations are taxed at 2.5%.
Columbus income tax is administered by RITA (Regional Income Tax Agency). Employers register with RITA to withhold Columbus tax.
Employers must file quarterly withholding returns. Monthly filing required if withholding exceeds $2,399 per month.
These local rules apply in addition to Ohio state law. Employers must comply with whichever law provides greater protection to employees. Always verify current requirements with official sources.