By Payroll and Entitlements Editorial Staff
For 2020, Ohio contribution rates will range from 0.3% to 9.4%. The mutualized rate is 0.0%. The new employer rate for 2020 will be 2.7%, except that new employers in the construction industry will pay a rate of 5.8%. The maximum rate (delinquency rate) will be 11.75%. Note that on January 1, 2020, Ohio’s taxable wage base reverts to $9,000. It had been set by law at $9,500 for 2018 and 2019 (ODJFS Communications).