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Ohio municipal payroll

Athens, OH payroll tax for remote employees (2026): 1.95% via CCA

Athens levies a 1.95% municipal income tax, administered by CCA - Central Collection Agency, with a 100% resident credit factor. If a remote employee works in Athens, start with Ohio employer withholding, unemployment insurance, Ohio BWC coverage, and local withholding.

Municipal tax rate

1.95%

Resident credit factor

100%

Administrator

CCA

Get the full Athens registration checklist

CCA - Central Collection Agency

Rate verified from the official CCA member profile (2026). Confirm account setup and special-district boundaries before filing.

Open official municipal source

First-pass checklist

  • File or confirm Ohio employer withholding registration, typically via OH|TAX eServices or Form IT-1.
  • Register or confirm Ohio unemployment insurance account status.
  • Confirm Ohio BWC workers' compensation coverage before the employee starts work.
  • Register or update municipal withholding with CCA - Central Collection Agency and remit the 1.95% local tax when local wages are taxable.
  • Check reciprocity if the employer HQ or employee residence is in a neighboring reciprocal state.

Frequently asked questions

What is the Athens, Ohio income tax rate for 2026?

Athens levies a municipal income tax of 1.95%, administered by CCA. Residents receive a credit factor of 100% for taxes paid to other municipalities.

Do I have to withhold Athens income tax for a remote employee?

If an employee performs work in Athens beyond Ohio's occasional-entrant threshold, the employer generally must withhold and remit Athens's 1.95% municipal tax to CCA. Confirm work-location days and residency before filing.

Is Athens administered by RITA or CCA?

Athens municipal withholding is administered by CCA - Central Collection Agency. Register and remit through that agency's employer portal.

Get the full Ohio playbook by email

We'll send the complete registration checklist — state withholding, unemployment, workers' comp, RITA/CCA municipal steps — plus a note if the rates or deadlines change. Orientation only, not tax or legal advice.

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