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<\/a><\/figure><\/div>Checklist for Ohio household employers<\/strong><\/h2>We know you’re busy so here’s a quick “to-do” list with links to extra details below.<\/p>
Beginning of employment <\/strong><\/h3>- Verify caregiver’s work eligibility<\/a>.<\/li>
- Set up EIN & state tax account(s)<\/a>.<\/li>
- Obtain workers’ compensation insurance<\/a>. <\/li>
- Display employment posters<\/a>. <\/li><\/ul>
During employment <\/strong><\/h3>- File returns, remit taxes and manage correspondence.<\/a><\/li>
- Pay at least Ohio minimum wage<\/a>. <\/li>
- Pay overtime<\/a>, when it applies.<\/li><\/ul>
Optional benefits for your employee<\/strong><\/h3>- Health insurance<\/a><\/li>
- Mileage reimbursement<\/a> <\/li><\/ul>
Ending employment<\/strong><\/h3>- Manage unused paid time off<\/a>. <\/li>
- Close down your state employment tax account(s)<\/a>.<\/li>
- Maintain payroll records<\/a>.<\/li><\/ul><\/div>
Beginning of employment <\/strong><\/h2>Verify caregiver’s work eligibility<\/h3>
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they’re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver’s employment eligibility is ever questioned.<\/p>Set up EIN & state tax account(s)<\/h3>
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>Workers’ compensation<\/strong><\/h3>Household employers in Ohio are required to get coverage for workers’ compensation insurance<\/a>. These policies pay for medical expenses and lost wages if an employee has a work-related injury or illness. To acquire a workers’ compensation policy, please contact the Ohio Bureau of Workers’ Compensation at (800) 644-6292.<\/p>Employment posters<\/strong><\/h3>Families in Ohio are required to notify their employee of their rights by sharing these posters<\/a>. <\/p>During employment <\/strong><\/h2>File returns, remit taxes and manage correspondence<\/h3>- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time.<\/li><\/ul>
Minimum wage rate<\/h3>
The current minimum wage in Ohio is $7.25\/hour.<\/p>
Ohio overtime requirements<\/h3>- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>
- Live-in employees are not required to be paid overtime. <\/li>
- Overtime is not required to be paid when work is performed on a holiday. <\/li><\/ul>
Optional benefits for your employee <\/strong><\/h2>Health insurance<\/h3>
Families with only 1 employee can make contributions toward their employee’s health insurance premiums and treat the amount as non-taxable compensation. In this scenario, neither the employee nor the employer are required to pay any taxes on that portion of the compensation.<\/p>
Families with 2 or more employees have 3 options:<\/p>
- Set up an Individual Coverage Health Reimbursement Arrangement (ICHRA).<\/li>
- Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).<\/li>
- Purchase a policy through SHOP (Small Business Health Options Program). <\/li><\/ol>
- Verify caregiver’s work eligibility<\/a>.<\/li>
- Set up EIN & state tax account(s)<\/a>.<\/li>
- Obtain workers’ compensation insurance<\/a>. <\/li>
- Display employment posters<\/a>. <\/li><\/ul>
During employment <\/strong><\/h3>
- File returns, remit taxes and manage correspondence.<\/a><\/li>
- Pay at least Ohio minimum wage<\/a>. <\/li>
- Pay overtime<\/a>, when it applies.<\/li><\/ul>
Optional benefits for your employee<\/strong><\/h3>
- Health insurance<\/a><\/li>
- Mileage reimbursement<\/a> <\/li><\/ul>
Ending employment<\/strong><\/h3>
- Manage unused paid time off<\/a>. <\/li>
- Close down your state employment tax account(s)<\/a>.<\/li>
- Maintain payroll records<\/a>.<\/li><\/ul>
<\/div>Beginning of employment <\/strong><\/h2>
Verify caregiver’s work eligibility<\/h3>
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they’re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver’s employment eligibility is ever questioned.<\/p>
Set up EIN & state tax account(s)<\/h3>
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>
Workers’ compensation<\/strong><\/h3>
Household employers in Ohio are required to get coverage for workers’ compensation insurance<\/a>. These policies pay for medical expenses and lost wages if an employee has a work-related injury or illness. To acquire a workers’ compensation policy, please contact the Ohio Bureau of Workers’ Compensation at (800) 644-6292.<\/p>
Employment posters<\/strong><\/h3>
Families in Ohio are required to notify their employee of their rights by sharing these posters<\/a>. <\/p>
During employment <\/strong><\/h2>
File returns, remit taxes and manage correspondence<\/h3>
- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time.<\/li><\/ul>
Minimum wage rate<\/h3>
The current minimum wage in Ohio is $7.25\/hour.<\/p>
Ohio overtime requirements<\/h3>
- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>
- Live-in employees are not required to be paid overtime. <\/li>
- Overtime is not required to be paid when work is performed on a holiday. <\/li><\/ul>
Optional benefits for your employee <\/strong><\/h2>
Health insurance<\/h3>
Families with only 1 employee can make contributions toward their employee’s health insurance premiums and treat the amount as non-taxable compensation. In this scenario, neither the employee nor the employer are required to pay any taxes on that portion of the compensation.<\/p>
Families with 2 or more employees have 3 options:<\/p>
- Set up an Individual Coverage Health Reimbursement Arrangement (ICHRA).<\/li>
- Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).<\/li>
- Purchase a policy through SHOP (Small Business Health Options Program). <\/li><\/ol>
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>
- Close down your state employment tax account(s)<\/a>.<\/li>
- Mileage reimbursement<\/a> <\/li><\/ul>
- Pay at least Ohio minimum wage<\/a>. <\/li>
- Set up EIN & state tax account(s)<\/a>.<\/li>