All states · Updated for 2026
How to pay a nanny in Ohio
Everything a Ohio family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- Ohio unemployment tax: register with Ohio Department of Job and Family Services (ODJFS) after $1,000 or more in cash wages for domestic service in a private home in any calendar quarter of the current or preceding calendar year; new employers pay 2.70% on the first $9,000.00 of wages; file Quarterly wage and contribution report (The SOURCE) quarterly.
- Ohio income tax: withholding is voluntary for household employers (form IT 4).
- New hire report: within 20 days of their start date.
- Minimum wage: $11.00/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Ohio BWC coverage is required once a household pays a domestic worker $160 or more in cash in any calendar quarter (BWC Form U-3, Application for Household Domestic Employees Only; $120 non-refundable application fee).
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and IT 4.
- File the Ohio new-hire report within 20 days at the state site.
- Register with Ohio Department of Job and Family Services (ODJFS) once you cross $1,000 or more in cash wages for domestic service in a private home in any calendar quarter of the current or preceding calendar year (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file Quarterly wage and contribution report (The SOURCE). Quarterly reports and contributions are due the last day of the month after each quarter (Apr 30, Jul 31, Oct 31, Jan 31). New employers pay the 2.7% standard rate (ORC 4141.25) on the first $9,000 per employee (ORC 4141.01(G)). Third-party sources report a 0.15% Technology and Customer Service Fee added to 2026–2027 rates; confirm on your ODJFS rate notice.
- January: W-2 to your nanny, W-2/W-3 to the SSA, Ohio IT 941 Annual Reconciliation of Income Tax Withheld to the state. April: Schedule H with your 1040.
Run your numbers
Use the free Ohio nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in Ohio?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Ohio unemployment tax applies after $1,000 or more in cash wages for domestic service in a private home in any calendar quarter of the current or preceding calendar year.
Do I withhold Ohio income tax from my nanny?
Ohio does not require household employers to withhold state income tax; you can withhold voluntarily using IT 4 if your nanny asks.
What forms do I file in Ohio?
Quarterly wage and contribution report (The SOURCE) quarterly with Ohio Department of Job and Family Services (ODJFS), Ohio IT 941 Annual Reconciliation of Income Tax Withheld annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in Ohio?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in Ohio. ORC 4111.03 adopts the FLSA overtime exemptions, so live-in domestic workers are exempt from overtime and live-out domestic workers earn overtime after 40 hours. The 2026 state minimum wage of $11.00 is from payroll-industry roundups (the Ohio Department of Commerce page could not be retrieved); it applies to employers above the annual gross-receipts threshold — smaller employers pay the federal $7.25 — so confirm which rate applies to your household.
What is the minimum wage for a nanny in Ohio?
$11.00 per hour in 2026.
Pay your Ohio nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with Quarterly wage and contribution report (The SOURCE) pre-filled. 14-day free trial, no card needed.
Start free trialSources: Ohio Department of Taxation — Employer Withholding Taxes: Percentage Method (Effective August 1, 2026); Ohio Department of Taxation — Withholding Tables (Effective August 1, 2026), Biweekly Payroll Period; Ohio Department of Taxation — Employer Withholding (IT 4; IT 941 annual reconciliation due January 31); Ohio Revised Code 4141.25 (standard/new-employer contribution rate 2.7%); Ohio Revised Code 4141.01(G) (taxable wages: $9,000 on and after January 1, 2020); ODJFS Unemployment Program Policy — Covered and Excluded Employment (domestic employer: $1,000 cash remuneration in a calendar quarter); Ohio BWC — Application for Household Domestic Employees Only (U-3; coverage required at $160 or more cash in any calendar quarter). Rules for 2026 are provisional. General information, not tax or legal advice.