How do I register for Ohio payroll taxes?

Registering for Ohio Payroll Tax Account Numbers

Ohio requires employers to register with the Department of Taxation and Department of Job & Family Services.

Department of Taxation Withholding Account Number

• Register online
• Formats: 51-999999, 52-999999, 53-999999, 54-999999
• To find an existing account number, call: (888) 405-4039

Department of Job & Family Services Employer Number

• Register online
• Format: 10 digits (9999999-99-9)
• To find an existing account number, call: (614) 466-2319

Ohio Payroll Taxes

Payroll Tax Rates

The Department of Job & Family Services will assign your unemployment insurance tax rate. New employers generally have an initial rate of 2.7%.

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly.

The Department of Taxation will assign your withholding deposit schedule based on your accumulated withholding during the lookback period. The lookback period is the 12-month period ending on June 30 of the previous year. If you accumulated:

• $2,000 or less in withholding, you’ll deposit quarterly;
• $2,000 to $84,000 in withholding, you’ll deposit monthly;
• $84,000 or more in withholding, you’ll deposit partial-weekly.