State unemployment tax (SUTA)
Ohio Department of Job and Family Services (ODJFS), Office of Unemployment Insurance Operations
- Wage base
- $9,000 per employee a year
- New-employer rate
- 2.85%
- Construction
- 5.85%for new construction employers
ODJFS (published 2026-03-13): the 2026 new-employer rate is 2.85%; DOL’s table shows 2.70%, so the state figure is used. Construction employers: 5.85%. For 2026 and 2027, rates include a 0.15% Technology and Customer Service Fee on wages up to $9,000.
Charged with it
- Technology and customer service fee 0.15% — already inside the rate shown. For 2026 and 2027.
Per tech, a year 5.85% × $9,000 = $527At the construction rate, for a plumber paid the state median ($30.45 × 2,080 h = $63,336). The calculator uses the rate alone.
State pages read