State playbook
Register payroll taxes in Ohio after hiring a remote employee
Ohio is the municipal wedge: state IT-1, UI, worker coverage, and RITA/CCA/direct city withholding can all appear.
Build my playbookRequired checks
State withholding
Ohio Department of Taxation
Form IT-1 / OH|TAX eServices
Unemployment
Ohio Department of Job and Family Services
JFS employer account / Report to Determine Liability
Municipal withholding
RITA, CCA, or direct municipality
RITA Form 48 or CCA/direct municipal registration
Workers' comp
Ohio Bureau of Workers' Compensation
BWC employer coverage
Deadline window
Ohio says employers required to withhold must register within 15 days of when liability begins.
Reciprocity
Ohio reciprocity commonly matters with Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia.
Workers' comp
Ohio uses a state-fund workers' compensation system; employers with Ohio employees generally need BWC setup.