Ohio minimum wage in 2026 (and 2027)

By the HRPricing editorial teamReviewed October 18, 2026How we research and score

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Ohio's minimum wage is $11.00 an hour in 2026 for employers with annual gross receipts of $405,000 or more, and $7.25 for smaller employers (Ohio Department of Commerce and U.S. Department of Labor, checked October 2026). Ohio adjusts the rate each January 1. The state's 2027 poster, revised September 30, 2026, lists $11.40 an hour, a $5.70 tipped wage and a $419,000 small-employer threshold.

Over a year of full-time work, $11.00 an hour comes to $22,880, and a first-year Ohio employer owes $2,048.82 more in taxes.

2026 minimum wage
$11.00an hour
Tipped cash wage
$5.50an hour
2027
$11.40; tipped $5.70; small-employer threshold $419,000as of October 2026
Federal floor
$7.25an hour
See Gusto pricing on Gusto’s site
On this page
  1. Ohio's two rates and the gross receipts test
  2. The 2027 figures: what changes on January 1
  3. Ohio minimum wage per week, month and year
  4. Employer taxes on an $11.00 Ohio worker
  5. Payroll for Ohio employers

Ohio's two rates and the gross receipts test

Ohio splits employers by revenue, not headcount. If your business took in $405,000 or more in gross receipts, you pay at least $11.00 an hour in 2026. Below that line, the floor is $7.25. The threshold rises with the rate, to $419,000 for 2027, so a business near the line should compare its annual gross receipts with the new figure each year.

Tipped employees at the larger employers can be paid $5.50 an hour in cash in 2026, rising to $5.70 in 2027, with tips making up the rest of the $11.00 (or $11.40). For multi-site employers, the local item to watch is municipal income tax, covered in our Ohio municipal tax guide.

The 2027 figures: what changes on January 1

  • Standard rate: $11.00 to $11.40, up $0.40.
  • Tipped cash wage: $5.50 to $5.70.
  • Small-employer threshold: $405,000 to $419,000 in gross receipts.

The 2027 poster from the Ohio Department of Commerce does not print the effective date, but Ohio adjusts its rate every January 1. Pay the new rate for hours worked from that date.

Ohio minimum wage per week, month and year

Annual figures assume a full-time year of 2,080 hours:

  • $11.00: $440.00 a week, $1,906.67 a month, $22,880.00 a year.
  • $11.40 (2027): $23,712.00 a year.
  • $7.25 (small employers): $15,080.00 a year.

Federal FLSA overtime is time and a half beyond 40 hours in a workweek, $16.50 at the $11.00 rate.

Employer taxes on an $11.00 Ohio worker

First-year employer cost of one full-time Ohio worker at $11.00
ItemAmountHow it is worked out
Gross wages$22,880.00$11.00 x 2,080 hours
FICA (7.65%)$1,750.326.2% Social Security plus 1.45% Medicare
FUTA (0.6% net)$42.000.6% of the first $7,000
Ohio UI (2.7% new employer)$243.002.7% of the first $9,000
Technology and Customer Service Fee (0.15%)$13.500.15% of the first $9,000
Employer taxes on top of wages$2,048.828.95% of wages
All-in cost for the year$24,928.82$11.99 per hour worked

Sources: ODJFS 2026 rate details (2.7% non-construction new-employer rate, 0.15% fee), FICA and FUTA as published by the IRS for 2026. Checked Oct 16, 2026.

The 0.15% fee was created by House Bill 96 and appears in the ODJFS 2026 rate details. Its 2026 through 2027 run comes from secondary sources (the Ohio Society of CPAs and EY), not an ODJFS page. Workers comp is not in the table and works differently here: Ohio is a state-fund state, so most employers buy coverage from the Bureau of Workers' Compensation rather than a private insurer. See the Ohio payroll tax guide for registration steps.

Payroll for Ohio employers

Between the revenue test, the January rate change and municipal income tax for each work location, Ohio payroll has more moving parts than its rate suggests. Gusto lists its Simple plan at $49 per month plus $6 per employee (checked October 16, 2026). Check how it stacks up in our payroll software guide, and price a worker with the employee cost calculator.

See Gusto pricing on Gusto’s site

Next door, Pennsylvania and Indiana use $7.25, and Michigan is $13.73. All states are in the minimum wage by state table.

Frequently asked questions

What is the Ohio minimum wage in 2026?
$11.00 an hour for employers with annual gross receipts of $405,000 or more, and $7.25 for smaller employers. Tipped workers at larger employers get a $5.50 cash wage (Ohio Department of Commerce and U.S. Department of Labor, checked October 2026).
What is the Ohio minimum wage in 2027?
$11.40 an hour, with a $5.70 tipped cash wage and a $419,000 gross receipts threshold, according to the Ohio Department of Commerce 2027 poster revised September 30, 2026. Ohio adjusts its rate each January 1.
Does the Ohio minimum wage apply to small businesses?
Businesses with gross receipts under $405,000 in 2026 ($419,000 in 2027) pay at least $7.25 an hour instead of $11.00.
What does an $11.00 employee cost in Ohio?
A full-time worker earns $22,880 a year. A new employer adds $2,048.82 in FICA, FUTA, 2.7% state unemployment tax on $9,000 and the 0.15% Technology and Customer Service Fee, for $24,928.82 before workers comp.
Sources (5)
  1. Ohio Department of Commerce: 2027 minimum wage poster (checked Oct 16, 2026)
  2. Ohio Department of Job and Family Services: 2026 rate details (checked Oct 16, 2026)
  3. U.S. Department of Labor, Wage and Hour Division: Minimum wages for tipped employees (checked Oct 16, 2026)
  4. IRS: Instructions for Form 940 (FUTA) (checked Oct 16, 2026)
  5. Gusto: Gusto pricing page (checked Oct 16, 2026)

This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.