Ohio
unemployment tax rates (also known as contribution rates) for calendar year 2020 through 2023 are as
follows:
| | 2020 | 2021 | 2022 | 2023 | |
| Lowest Experience Rate | 0.3% | 0.3% | 0.3% | 0.3% | |
| Highest Experience Rate | 9.4% | 9.3% | 9.7% | 9.8% | |
| Mutualized Rate | 0.0% | 0.5% | 0.5% | 0.5% | |
| New Employer Rate | 2.7% | 2.7% | 2.7% | 2.7% | *except construction |
| *Construction Industry | 5.8% | 5.8% | 5.5% | 5.6% | |
| Delinquency Rate | 11.8% | 12.3% | 12.8% | 12.9% | |
| Annual Taxable Wage Base | $9,000 | $9,000 | $9,000 | $9,000 | |
| | Rate Details | Rate Details | Rate Details | Rate Details | |
Contribution Rate Notices
Contribution Rate
Determinations for the coming calendar year are mailed on or before
December 1. To determine how
much tax is due each quarter, multiply the rate by the taxable wages paid during the quarter.
Note: Employers are required to file electronically.
Employers’ contribution rates are the combined total of their experience rate and any mutualized rate. See below for more information.
Experience
Rate
Once an employer's account has been chargeable with benefits for four consecutive calendar quarters ending June 30, the account becomes eligible for an experience rate beginning with the next calendar year. The experience rate takes into account taxable wages reported, contributions paid (including voluntary payments), and benefits paid to former employees.
Employers’ experience rates sometimes include a “minimum-safe-level increase.” A minimum-safe-level increase is added when the state’s Unemployment Insurance Trust Fund falls below a certain level. A minimum-safe-level increase is included in 2023 rates to ensure that the Trust Fund has sufficient reserves to pay benefits to individuals who may become eligible for them in the future.
The additional taxes paid as a result of the minimum-safe-level increase are credited 50% to the employer's account and 50% to the mutualized account. The mutualized account is part of the Unemployment Insurance Trust Fund. Its primary purpose is to maintain funding to pay benefits not chargeable to individual employers – for example, to former employees of businesses that have closed.
Mutualized
Rate
When the mutual account has a negative balance, a mutualized tax rate is triggered for all experience-rated employers. From March through November 2020, unemployment benefits paid as a result of the COVID-19 pandemic were not charged to individual employers, but to the mutualized account. Because the mutual account has had a negative balance since then, this has triggered a mutual tax rate of 0.5% since 2021. This will continue in 2023.
New Employer
Rate
If an employer's account is not yet eligible for an experience rate, the account will be assigned a standard new employer rate of 2.7%. The only exception to this is if the employer is in the construction industry. In that case, the new employer rate for 2023 is 5.6%.
Delinquency
Rate
Employers who did not furnish the wage information necessary to compute a 2023 experience rate are assigned a contribution rate of 125% of the maximum experience rate possible. However, if the employer files the necessary information by December 31, 2022, a revised rate will be computed.
Penalty
Rate
Employers who file the necessary wage information after December 31, 2022, but within 18 months of that date, will have their 2023 rate revised. The new rate will be 120% of what their rate would have been if they had furnished the information on time.