How do I register as a household employer in Ohio?

Start with a federal EIN, then register with Ohio for each account that applies to you. Apply for a federal EIN at IRS.gov. It is free and takes about 15 minutes. Register with Ohio's unemployment insurance agency once you cross $1,000 in any calendar quarter. Most states want this within 20 days of becoming a covered employer. If you will withhold Ohio income tax at your nanny's request, register separately with the state revenue department for a withholding account. You may also need a local income tax registration, depending on your nanny's work or home municipality. Over 600 Ohio municipalities levy local income tax. Cincinnati and Columbus require household employers to withhold it; other cities set their own rules.

What payroll taxes does Ohio charge for a household employee?

Federal FICA and FUTA, Ohio SUTA, and anything else below that applies to you. Federal FICA: 7.65% employer share, matched by your nanny. Federal FUTA: 6.0% on the first $7,000, an effective 0.6% after the state SUTA credit. Ohio SUTA: 0.3% - 9.7% on a state-specific wage base, with a separate rate for new employers. State income tax withholding is optional unless your nanny elects it on the state W-4. Local income tax may also apply. Over 600 Ohio municipalities levy local income tax. Cincinnati and Columbus require household employers to withhold it; other cities set their own rules.

What are Ohio's minimum wage and overtime rules for nannies?

At least $7.25 an hour for a nanny in Ohio. Ohio has its own minimum wage of $11.00/hour, but it does not cover nannies, so the federal floor governs instead. Some cities and counties may set a higher floor, so check your locality before you set a rate. Overtime is 1.5x pay for hours over 40 in a week, under the FLSA. Live-in nannies are exempt from FLSA overtime, but not from minimum wage. Source: Ohio Const. art. II, § 34a.

Can I require my nanny to use direct deposit in Ohio?

Yes. Ohio allows direct deposit for household employees. Federal Regulation E still applies: your nanny must be free to choose their own bank, or you offer another payment method. Get a written, signed authorization before the first deposit, even though Ohio does not strictly require one.

What records do I need to keep for a Ohio household employee?

Keep them for at least 4 years after the return reporting the tax was due, or the tax was paid, whichever is later. Timesheets, pay stubs, W-2 copies, payment confirmations and SUTA filings. Ohio follows the federal baseline, so 4 years covers both. Most household-employer audits open with the IRS or a state agency asking for exactly these records, so keep them with your tax filings. Source: IRS Publication 926.

All State Guides

Ohio Nanny Tax Guide

Ohio has a flat 2.75% income tax on income above $26,050. Most Ohio cities also levy a municipal income tax, and whether a household employer withholds it depends on the city. Cincinnati and Columbus require it, so we withhold it there. Elsewhere, where nothing is withheld, your nanny still owes it on their own city return.

Ohio household employer quick facts

Applies in Ohio

State income tax withholding
State unemployment

Not in Ohio

Disability insurance
Paid family leave

Minimum Wage

$7.25/hour

That is the federal floor, because the state's own rate does not cover nannies.

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SUTA Rate Range

0.3% - 9.7%

New employers: 2.85% on the first $9,000 (2026). Ohio Department of Job and Family Services

Key things to know

Flat 2.75% state income tax (above $26,050)
City income tax withheld in Cincinnati and Columbus
Ohio's $11.00/hour minimum does not cover nannies. The federal $7.25/hour floor applies.
First $26,050 exempt from state tax

Ohio Employer Requirements

State Income Tax

Ohio exempts the first $26,050 from tax. Income above that is taxed at a flat 2.75% (HB 96, effective 2026). Personal exemption is $2,500.

Municipal Income Tax (Depends on the City)

Most Ohio cities levy a municipal income tax of about 2%, and the city decides whether a household employer withholds it. Cincinnati requires 1.8% and Columbus 2.5%, so we withhold those. Other Ohio cities set their own rules. Where nothing is withheld, the tax is still owed: your nanny reports it on their own city return.

State Unemployment Insurance

Employers pay SUI tax on the first $9,000 of wages. New employer rate is 2.85%, with rates ranging from 0.3% to 9.7% based on experience.

Ohio household employer questions

What will it cost?

Wondering what you'll actually owe as a Ohio employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of June 2026Sources: Ohio tax agency, IRS Publication 926

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Ohio Nanny Tax Guide

Ohio household employer quick facts

Ohio Employer Requirements

State Income Tax

Municipal Income Tax (Depends on the City)

State Unemployment Insurance

Ohio household employer questions

What will it cost?

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