What payroll deadlines should employers track?

Payroll Tax Deadlines Employers Must Track in Ohio

Managing payroll taxes accurately and on time is critical for Ohio employers to maintain compliance and avoid penalties. Below are the key payroll tax deadlines and operational considerations for businesses in Ohio.

Federal Payroll Tax Deadlines

• Federal Income Tax Withholding and Social Security/Medicare Taxes (FICA): Employers must deposit these taxes either monthly or semi-weekly depending on their deposit schedule determined by the IRS. Use the Electronic Federal Tax Payment System (EFTPS) for deposits.
• Form 941 - Employer’s Quarterly Federal Tax Return: Due by the last day of the month following the end of each calendar quarter (April 30, July 31, October 31, January 31).
• Form W-2 and W-3: Provide employees with W-2s by January 31 and file W-2s and W-3 with the Social Security Administration by January 31.

Ohio State Payroll Tax Deadlines

• Ohio Income Tax Withholding: Employers must withhold state income tax and remit payments to the Ohio Department of Taxation. Payment frequency (monthly or semi-weekly) depends on the employer’s tax liability.
• Ohio Employer Withholding Returns: File monthly withholding returns by the 15th day of the month following the reporting period.
• Ohio Unemployment Insurance (UI) Contributions: Report and pay UI taxes quarterly. Reports and payments are due by the last day of the month following the end of each calendar quarter (April 30, July 31, October 31, January 31).

Operational Tips for Payroll Compliance in Ohio

• Automate Payroll Tax Payments: Use payroll software or services that support federal and Ohio state tax calculations and timely electronic payments.
• Maintain Accurate Recordkeeping: Keep detailed records of wages, tax withholdings, deposits, and filings to support audits and reporting requirements.
• Stay Updated on Tax Rates and Rules: As of 2026, Ohio payroll tax rates and reporting requirements may change. Regularly check the Ohio Department of Taxation and the Ohio Department of Job and Family Services websites.
• Coordinate Payroll and Accounting Systems: Ensure payroll data integrates with bookkeeping to streamline tax reporting and financial management.