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Ohio.gov

Ohio Department of Taxation Employer Withholding Taxes

Percentage Method

TABLE I:  WEEKLY PAYROLL PERIOD - GROSS WAGE MINUS $12.50 FOR EACH EXEMPTION
               CLAIMED EQUALS TAXABLE WAGE.

If taxable wage is:

More Than

But Not Over

Amount to be withheld is:

$       0

$    96.15

  

$

.808%

of such amount

96.15

192.30

     

.78

plus

1.615%

of excess over $

96.15

192.30 288.45 2.33 plus 3.23 % of excess over $

192.30

288.45 384.60 5.44 plus 4.038% of excess over $

288.45

384.60 769.20 9.32 plus 4.845% of excess over $

384.60

769.20 1,538.40 27.95 plus 5.653% of excess over $

769.20

1,538.40 1,923.00 71.43 plus 6.46 % of excess over $

1,538.40

1,923.00 ----- 96.28 plus 8.075% of excess over $

1,923.00

 

TABLE II:  BIWEEKLY PAYROLL PERIOD - GROSS WAGE MINUS $25.00 FOR EACH EXEMPTION CLAIMED EQUALS TAXABLE WAGE.

If taxable wage is:

More Than

But Not Over

Amount to be withheld is:

$       0

$    192.30

  

$

.808%

of such amount

192.30

384.60      

1.55

plus

1.615%

of excess over $

192.30

384.60 576.90 4.66 plus 3.23 % of excess over $ 384.60
576.90 769.20 10.87 plus 4.038% of excess over $ 576.90
769.20 1,538.40 18.64 plus 4.845% of excess over $ 769.20
1,538.40 3,076.80 55.90 plus 5.653% of excess over $ 1,538.40
3,076.80 3,846.00 142.87 plus 6.46 % of excess over $ 3,076.80
3,846.00 ----- 192.56 plus 8.075% of excess over $ 3,846.00

 

TABLE III:  SEMI-MONTHLY PAYROLL PERIOD - GROSS WAGE MINUS $27.08 FOR EACH EXEMPTION CLAIMED EQUALS TAXABLE WAGE.

If taxable wage is:

More Than

But Not Over

Amount to be withheld is:

$       0

     $      208.33

  

$

.808%

of such amount

208.33

416.66      

1.68

plus

1.615%

of excess over $

208.33

416.66 624.99 5.05 plus 3.23 % of excess over $ 416.66
624.99 833.32 11.78 plus 4.038% of excess over $ 624.99
833.32 1,666.64 20.19 plus 4.845% of excess over $ 833.32
1,666.64 3,333.28 60.56 plus 5.653% of excess over $ 1,666.64
3,333.28 4,166.60 154.78 plus 6.46 % of excess over $ 3,333.28
4,166.60 ----- 208.61 plus 8.075% of excess over $ 4,166.60

 

TABLE IV:  MONTHLY PAYROLL PERIOD - GROSS WAGE MINUS $54.17 FOR EACH EXEMPTION CLAIMED EQUALS TAXABLE WAGE.

If taxable wage is:

More Than

But Not Over

Amount to be withheld is:

$       0

$    416.66

  

$

.808%

of such amount

416.66

833.32      

3.37

plus

1.615%

of excess over $

416.66

833.32 1,249.98 10.10 plus 3.23 % of excess over $ 833.32
1,249.98 1,666.64 23.55 plus 4.038% of excess over $ 1,249.98
1,666.64 3,333.28 40.38 plus 4.845% of excess over $ 1,666.64
3,333.28 6,666.56 121.13 plus 5.653% of excess over $ 3,333.28
6,666.56 8,333.20 309.56 plus 6.46 % of excess over $ 6,666.56
8,333.20 ----- 417.22 plus 8.075% of excess over $ 8,333.20

 

TABLE V:  ANNUAL PAYROLL PERIOD - GROSS WAGE MINUS $650 FOR EACH EXEMPTION CLAIMED EQUALS TAXABLE WAGE.

If taxable wage is:

More Than

But Not Over

Amount to be withheld is:

$       0

$    5,000.00

  

$

.808%

of such amount

5,000.00

10,000.00      

40.40

plus

1.615%

of excess over $

5,000.00

10,000.00 15,000.00 121.15 plus 3.23 % of excess over $ 10,000.00
15,000.00 20,000.00 282.65 plus 4.038% of excess over $ 15,000.00
20,000.00 40,000.00 484.55 plus 4.845% of excess over $ 20,000.00
40,000.00 80,000.00 1,453.55 plus 5.653% of excess over $ 40,000.00
80,000.00 100,000.00 3,714.75 plus 6.46 % of excess over $ 80,000.00
100,000.00 ----- 5,006.75 plus 8.075% of excess over $ 100,000.00

 

TABLE VI:  DAILY OR MISCELLANEOUS PAYROLL PERIOD - GROSS WAGE MINUS $2.50 FOR EACH EXEMPTION CLAIMED EQUALS TAXABLE WAGE.

If taxable wage is:

More Than

But Not Over

Amount to be withheld is:

$       0

$    19.23

  

$

.808%

of such amount

19.23

38.46      

.16

plus

1.615%

of excess over $

19.23

38.46 57.69 .47 plus 3.23 % of excess over $ 38.46
57.69 76.92 1.09 plus 4.038% of excess over $ 57.69
76.92 153.84 1.86 plus 4.845% of excess over $ 76.92
153.84 307.68 5.59 plus 5.653% of excess over $ 153.84
307.68 384.60 14.29 plus 6.46 % of excess over $ 307.68
384.60 ----- 19.26 plus 8.075% of excess over $ 384.60