FAQs - Employer Withholding

Can I be held personally liable for not paying our company’s Ohio withholding liability or not filing our company’s Ohio withholding tax returns?

Ohio Revised Code section 5747.07(G) provides that an employee of a business entity or trust having control of or charged with the responsibility of filing the withholding tax report and making payment shall be personally liable for failure to file the report or pay the tax due as required by this section.

The personal liability includes any penalty and interest that accrue on the unpaid tax liability, as was affirmed by the Ohio Supreme Court in Soltesiz v. Tracy 663 N.E. 2d 1273, 75 Ohio St. 3d 477.

For further guidance, see Ohio Administrative Code 5703-7-15.