Legal Resources - Tax Rules

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