FAQs - Employer Withholding

What is the state withholding rate on supplemental compensation such as bonuses?

The rate is at least 3.5% percent. Ohio Administrative Code 5703-7-10 provides that withholding agents must withhold at least 3.5% on supplemental compensation such as bonuses, commissions, and other nonrecurring types of payments other than salaries and wages.

  

 

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