Tax Rules: Final: 5703-7
5703-7-10 - Withholding on
supplemental compensation for Ohio individual income tax
purposes
Withholding agents shall use a flat rate percentage of at
least three and one-half per cent for withholding on
supplemental compensation such as bonuses, commissions, and
other nonrecurring types of payments other than salaries and
wages.
Effective: 7-1-87
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5747.06
Prior effective dates: 5-26-84