Overtime Laws in Ohio 2026: Pay Rates, Exemptions & Tax Deduction (2026)
⚠️Informational only — not legal or tax advice.
This guide explains Ohio overtime laws 2026
Last verified: February 26, 2026
Next scheduled review: May 26, 2026
Table of Contents
- Ohio Overtime Laws at a Glance (2026)
- Does Ohio Have Its Own Overtime Law?
- How Overtime Pay Is Calculated in Ohio
- Who Is Exempt from Overtime in Ohio?
- Overtime Tax Deduction: “No Tax on Overtime” (2025–2028)
- Can an Employer Require Overtime in Ohio?
- Industry-Specific Overtime Rules in Ohio
- How to File an Overtime Wage Complaint in Ohio
- Penalties for Overtime Violations in Ohio
- Ohio Overtime Law Updates (2025–2026)
- Frequently Asked Questions
- Sources and Verification
Ohio Overtime Laws at a Glance (2026)
| Details | |
|---|---|
| Overtime threshold | 40 hours per workweek |
| Overtime pay rate | 1.5× regular rate of pay |
| Double time | No |
| 7th consecutive day rule | No |
| State minimum wage (2026) | $11.00/hour (employers with gross receipts ≥ $405,000) |
| Exempt salary threshold (2026) | Federal: $684/week ($35,568/yr) — Ohio has no higher state threshold |
| Daily overtime | No — weekly calculation only |
| State enforcement agency | Ohio Department of Commerce, Bureau of Wage & Hour Administration |
| Federal enforcement | U.S. DOL Wage and Hour Division |
| Overtime tax deduction (federal) | Up to $12,500/yr (2025–2028) — FLSA-covered workers |
| Statute of limitations | 2 years (state, ORC § 4111.10); 2 years FLSA (3 if willful) |
Does Ohio Have Its Own Overtime Law?
Ohio has its own overtime law under Ohio Revised Code § 4111.03, part of the Ohio Minimum Fair Wage Standards Act (Chapter 4111). This statute requires overtime pay at 1.5 times an employee’s regular rate of pay for all hours worked over 40 in a workweek.
Ohio’s overtime law closely tracks the federal Fair Labor Standards Act (FLSA) and incorporates the FLSA’s exemptions and methods directly by reference. When Ohio law and federal FLSA rules differ on any point, the standard more favorable to the employee applies.
Key features of Ohio’s overtime law:
- Ohio’s overtime threshold mirrors the federal standard: 40 hours per workweek. Ohio does not impose daily overtime requirements.
- Employers with annual gross receipts under $150,000 are not covered by Ohio’s overtime statute. However, those employers may still be covered by the federal FLSA if they meet federal coverage thresholds.
- Ohio incorporated the Portal-to-Portal Act provisions (via Senate Bill 47, effective July 6, 2022), establishing that employers are not required to pay overtime for commuting time, and for preliminary or postliminary activities. Ohio also added a provision — not in the federal Portal-to-Portal Act — exempting time spent on activities requiring “insubstantial or insignificant periods of time” beyond scheduled hours (ORC § 4111.031).
- Agricultural workers are specifically excluded from Ohio’s overtime provision (ORC § 4111.03(A)).
State statute: Ohio Revised Code § 4111.03 — https://codes.ohio.gov/ohio-revised-code/section-4111.03 Federal statute: Fair Labor Standards Act, 29 U.S.C. § 207 — https://www.dol.gov/agencies/whd/overtime
How Overtime Pay Is Calculated in Ohio
What Is a “Workweek”?
Under both Ohio law and the FLSA, a workweek is a fixed, regularly recurring period of 168 consecutive hours (seven consecutive 24-hour periods). A workweek does not have to start on Monday or align with a calendar week — the employer may designate any day and time as the start of the workweek.
Each workweek stands alone. An employer cannot average hours across two or more workweeks to avoid overtime. If an employee works 50 hours in one week and 30 the next, overtime is owed for the first week regardless of the second.
Source: 29 C.F.R. § 778.104–778.105; ORC § 4111.03
Pay Rate
Under Ohio Revised Code § 4111.03 and the FLSA, nonexempt employees in Ohio earn overtime at the following rate:
Time-and-a-half (1.5× regular rate):
- All hours worked over 40 in a workweek
Ohio does not require daily overtime, double time, or a 7th-consecutive-day premium. Overtime is determined solely on weekly hours.
What Counts as the “Regular Rate of Pay”
The regular rate is not always the same as the hourly wage. Under the FLSA (29 C.F.R. § 778.108), the regular rate includes:
- Base hourly rate or salary equivalent
- Non-discretionary bonuses and incentive pay
- Shift differentials
- Commissions
- Piece-rate earnings
The regular rate does NOT include:
- Discretionary bonuses (e.g., holiday gifts)
- Employer contributions to benefit plans
- Vacation, holiday, or sick pay when no work is performed
Calculation Example
Example — Weekly overtime in Ohio:
An employee earns $11.00/hour (Ohio minimum wage, 2026) and works 48 hours in one workweek:
- Regular pay: 40 hours × $11.00 = $440.00
- Overtime pay: 8 hours × ($11.00 × 1.5) = 8 × $16.50 = $132.00
- Total weekly gross pay: $572.00
Example — Higher-wage worker:
An employee earns $22.00/hour and works 50 hours in one workweek:
- Regular pay: 40 hours × $22.00 = $880.00
- Overtime pay: 10 hours × ($22.00 × 1.5) = 10 × $33.00 = $330.00
- Total weekly gross pay: $1,210.00
Source: ORC § 4111.03; 29 C.F.R. § 778.108–778.122
For the current Ohio minimum wage used in this calculation, see Ohio Minimum Wage.
Who Is Exempt from Overtime in Ohio?
Not all employees in Ohio are entitled to overtime pay. Certain employees are classified as “exempt” under federal and/or state law.
Federal FLSA Exemption Requirements
To be exempt from overtime under the FLSA, an employee must meet all three criteria:
1. Salary basis test: Paid a predetermined, fixed salary each pay period (not hourly)
2. Salary level test: Earn at least $684 per week ($35,568 per year)
3. Duties test: Perform specific job duties in one of these categories:
| Exemption | Key duty requirement |
|---|---|
| Executive | Manages enterprise or department; directs 2+ employees; authority to hire/fire |
| Administrative | Office/non-manual work related to management or business operations; exercises independent judgment |
| Professional | Work requiring advanced knowledge in science or learning (prolonged specialized study) |
| Computer employee | Systems analysis, programming, software engineering — $684/week salary OR $27.63/hour |
| Outside sales | Primary duty is making sales away from employer's place of business |
Source: 29 C.F.R. Part 541
What Happened to the 2024 DOL Salary Threshold Increase?
In April 2024, the U.S. Department of Labor issued a final rule that would have raised the exempt salary threshold to $1,128 per week ($58,656/year) effective January 1, 2025.
On November 15, 2024, the U.S. District Court for the Eastern District of Texas vacated that rule nationwide in Texas v. U.S. Department of Labor (No. 4:24-cv-00499).
The salary threshold remains $684/week ($35,568/year) as of 2026.
Ohio Exempt Salary Threshold (2026)
Ohio does not set a separate, higher exempt salary threshold. The federal FLSA threshold of $684/week ($35,568/year) applies in Ohio.
This means Ohio employers need only meet the federal standard to classify an employee as exempt — unlike states such as Washington, California, or New York, which require a higher weekly salary.
Ohio-Specific Exemptions Under ORC § 4111.03
In addition to the FLSA exemptions, Ohio’s overtime statute specifically excludes the following employees from state overtime coverage:
- Employees of the United States government
- Baby-sitters employed in the employer’s home, or live-in companions to sick, convalescing, or elderly persons whose principal duties do not include housekeeping
- Newspaper delivery persons
- Outside salespersons compensated by commission, or employees in bona fide executive, administrative, or professional capacities as defined by the FLSA
- Individuals performing charitable services in a hospital or health institution without compensation
- Part-time or seasonal members of a police or fire protection agency, or students employed by a political subdivision
- Individuals employed at a nonprofit children’s camp or recreational area (501(c)(3) organization) for children under 18
- Individuals employed directly by the Ohio House of Representatives or Senate
- Independent owner-operators of motor carrier vehicles meeting specific criteria under ORC § 4111.03(D)(3)(i)
- Agricultural workers (ORC § 4111.03(A))
Additionally, employers with annual gross receipts under $150,000 are not covered by Ohio’s overtime statute (ORC § 4111.03(D)(2)(a)). These smaller employers may still be covered by the federal FLSA if they meet federal enterprise or individual coverage thresholds.
Source: Ohio Revised Code § 4111.03 — https://codes.ohio.gov/ohio-revised-code/section-4111.03
Overtime Tax Deduction: "No Tax on Overtime" (2025–2028)
The One Big Beautiful Bill Act (Public Law 119-21), signed on July 4, 2025, created a new federal income tax deduction for qualified overtime compensation under Internal Revenue Code § 225.
This deduction is available for tax years 2025 through 2028.
Who Is Eligible
- Nonexempt employees covered by the Fair Labor Standards Act (29 U.S.C. § 207)
- Must have a Social Security number valid for employment
- Cannot use the Married Filing Separately filing status
Who is NOT eligible:
- Exempt (salaried) employees who do not receive FLSA overtime
- Independent contractors (1099 workers) who are not FLSA-covered
- Employees receiving overtime only under state law, employer policy, or collective bargaining (if that overtime is not also required by the FLSA)
What Is Deductible
The deduction covers the premium portion of overtime pay — specifically the amount that exceeds the regular rate of pay.
| Overtime type | What is deductible | Example ($22/hr regular rate) |
|---|---|---|
| Time-and-a-half (1.5×) | The "half" — 1/3 of total OT pay | $11/hr per OT hour ($33 − $22) |
| Double time (2×) | The "full extra" — 1/2 of total OT pay | $22/hr per OT hour ($44 − $22) |
IRS shortcut for 2025: If you only know your total overtime pay and were paid time-and-a-half, divide the total overtime amount by 3. (Source: IRS Notice 2025-69)
| Deduction Limits | ||
|---|---|---|
| Filing status | Maximum annual deduction | Phase-out begins |
| Single | $12,500 | $150,000 MAGI |
| Married filing jointly | $25,000 | $300,000 MAGI |
| W-2 Reporting | |
|---|---|
| Tax year | Employer reporting requirement |
| 2025 | NOT required to separately report (transition year — IRS Notice 2025-62). May voluntarily report in W-2 Box 14 as "QUAL OT" or provide a separate statement |
| 2026 and later | REQUIRED to separately report qualified overtime compensation. The IRS has published a draft W-2 form indicating Box 12, Code TT for this purpose (draft form, subject to change before finalization) |
If an employer did not separately report overtime for 2025, the IRS allows employees to use “any reasonable method” to calculate the deductible amount, including: one-third of total overtime pay (for time-and-a-half workers), payroll records or pay stubs showing overtime hours and rates, or employer statements.
What This Deduction Does NOT Do
- Does NOT exempt overtime from Social Security (6.2%) or Medicare (1.45%) taxes
- Does NOT apply to Ohio state income taxes (federal deduction only — see below)
- Does NOT change how much overtime pay an employee receives — it reduces taxable income when filing
- Does NOT apply to overtime paid solely under Ohio law or employer policy that exceeds FLSA requirements
Source: IRS FAQs on Qualified Overtime Compensation Deduction; IRS Notice 2025-69; IRS Notice 2025-62; IRC § 225; P.L. 119-21, § 70202; Schedule 1-A (Form 1040) Official IRS page: https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
Ohio State Income Tax and Overtime
Ohio imposes a state income tax on wages, including overtime pay. The federal overtime deduction applies to federal income tax only. Overtime pay in Ohio remains subject to Ohio state income tax at normal rates.
Pending Ohio legislation — HB 39: Ohio House Bill 39 (136th General Assembly), introduced February 2025 and sponsored by Representatives Fischer and Santucci, would amend Ohio Revised Code § 5747.01 to allow a temporary state income tax deduction for overtime wages paid in accordance with applicable state and federal wage and hour laws. If enacted, the deduction would apply for the first taxable year ending after the bill’s 90-day effective date and for the following seven taxable years (eight years total), after which it would sunset. As of February 2026, HB 39 had received its first hearing in the House Ways and Means Committee and has not been enacted.
Source: Ohio HB 39 (136th GA) — https://www.legislature.ohio.gov/legislation/136/hb39; Ohio Legislative Service Commission analysis — https://www.legislature.ohio.gov/download?key=24945
For Ohio income tax details, see Ohio Income Tax.
Can an Employer Require Overtime in Ohio?
Under the FLSA, there is no federal limit on the number of hours an employer can require an adult employee (age 16 and older) to work in a workweek, as long as the employee is properly compensated for all overtime hours.
An employer may discipline or terminate an employee for refusing to work overtime, unless a specific law, employment contract, or collective bargaining agreement provides otherwise.
Ohio does not have additional mandatory overtime restrictions beyond the FLSA for most workers. Ohio is an at-will employment state, and private-sector employers may require overtime. At-will employees who refuse to work required overtime may face disciplinary action, including termination, as long as this does not violate a contract or other applicable law.
Protections That Always Apply
Regardless of mandatory overtime policies, the following protections apply in Ohio:
- All overtime hours must be compensated at the applicable overtime rate (ORC § 4111.03)
- Employers cannot retaliate against employees who file wage complaints (29 U.S.C. § 215(a)(3); ORC § 4111.14(J))
- Disability accommodation requests under the ADA may limit overtime requirements
- Child labor laws restrict hours for employees under 18 (Ohio Revised Code Chapter 4109)
Source: 29 U.S.C. § 207; ORC § 4111.03; ORC § 4111.14
Industry-Specific Overtime Rules in Ohio
Agriculture
Agricultural workers are specifically excluded from Ohio’s overtime statute under ORC § 4111.03(A). Under the FLSA, most agricultural workers are also exempt from overtime (29 U.S.C. § 213(b)(12)). Ohio does not have the agricultural overtime reforms found in states such as Washington or California; farm workers in Ohio remain exempt at both the state and federal level.
Healthcare (8-and-80 System)
Under 29 U.S.C. § 207(j), hospitals and residential care establishments may adopt a 14-day work period as an alternative to the standard 7-day workweek. Under this arrangement, overtime is owed after 8 hours per day OR 80 hours in the 14-day period, whichever calculation results in more overtime pay. The 8-and-80 system requires a written agreement or understanding with employees before the work period begins.
Ohio does not impose additional mandatory overtime restrictions specific to nurses or healthcare workers beyond the FLSA framework.
Retail and Commission Employees
Under 29 U.S.C. § 207(i), retail or service establishment employees may be exempt from overtime if: (1) the employee’s regular rate exceeds 1.5 times the federal minimum wage, and (2) more than half of the employee’s compensation in a representative period comes from commissions on goods or services.
Public Sector / Government Employees — Compensatory Time
Ohio’s overtime statute has specific provisions for county and township employees (ORC § 4111.03(B)–(C)):
Under ORC § 4111.03(B), if a county or township employee elects to take compensatory time off instead of overtime pay, the employer may grant comp time on a time-and-a-half basis, at a time mutually convenient to the employee and the administrative superior, within 180 days after the overtime is worked.
Under ORC § 4111.03(C), a township or county appointing authority may — by rule or resolution — adopt an alternative overtime policy different from division (B), provided it gives written notice to each affected employee at least 10 days before the policy takes effect.
Under the federal FLSA (29 U.S.C. § 207(o)), public employers generally may offer compensatory time at 1.5 hours per overtime hour in lieu of overtime pay, up to 240 hours (or 480 hours for public safety, emergency response, and seasonal employees), provided a prior agreement exists.
Private-sector employers in Ohio cannot offer comp time in lieu of overtime pay. Employees in private employment who work overtime hours must be compensated in wages at 1.5 times their regular rate.
Compensatory Time — Private Sector
Under the FLSA, private-sector employers cannot offer comp time in lieu of overtime pay. An employee who works overtime hours must be compensated at 1.5× their regular rate in wages, not in time off. Any agreement between an employee and employer to accept comp time instead of overtime pay in the private sector is not a valid defense to an overtime claim under ORC § 4111.10(A).
Transportation (Motor Carrier Exemption)
Ohio’s overtime statute includes a specific exemption for independent owner-operators of motor carrier vehicles under ORC § 4111.03(D)(3)(i). To qualify, the individual must, among other criteria: own or lease the vehicle under a bona fide lease; be responsible for supplying personal services to operate it; receive compensation based on mileage or work performed (not solely on hours); substantially control the means and manner of performance; have a written independent contractor agreement; and be responsible for substantially all principal operating costs.
Additionally, under the federal Motor Carrier Act exemption (29 U.S.C. § 213(b)(1) / 49 U.S.C. § 31502), employees whose duties directly affect the safe operation of motor vehicles in interstate commerce may be exempt from FLSA overtime requirements.
Source: ORC § 4111.03; 29 U.S.C. § 207(i), 207(j), 207(o); 29 U.S.C. § 213(b)(1), 213(b)(12)
How to File an Overtime Wage Complaint in Ohio
Employees in Ohio who believe they have not received proper overtime pay have three options:
Option 1: Ohio Department of Commerce — Bureau of Wage & Hour Administration
| Details | |
|---|---|
| Agency | Ohio Department of Commerce, Division of Industrial Compliance, Bureau of Wage & Hour Administration |
| Mailing address | 6606 Tussing Road, P.O. Box 4009, Reynoldsburg, OH 43068-9009 |
| Phone | (614) 644-2239 |
| TTY/TDD | 1-800-750-0750 |
| Official website | https://com.ohio.gov/divisions-and-programs/industrial-compliance |
| Complaint form | Minimum wage/overtime complaint form available from the Bureau |
| Deadline | 2 years from the date of the last violation (ORC § 4111.10) |
Note: The complaint form must be signed by the claimant and, if submitted by mail, acknowledged by a public notary. There is no cost to have a complaint investigated by the Bureau.
Option 2: U.S. Department of Labor — Wage and Hour Division
| Details | |
|---|---|
| Online | https://www.dol.gov/agencies/whd/contact/complaints |
| Phone | 1-866-487-9243 (toll-free) |
| Deadline | 2 years from violation (3 years if willful) |
Option 3: Private Lawsuit
Under ORC § 4111.10(A), an employee may bring a civil action against the employer to recover:
- The full amount of unpaid overtime wages
- Court costs and reasonable attorney’s fees
Under the FLSA (29 U.S.C. § 216(b)), additional remedies include:
- Liquidated damages equal to the unpaid wages (effectively doubles recovery)
- Reasonable attorney’s fees and court costs
Statute of limitations for private suit: Under ORC § 4111.10, an employee must bring a state claim within 2 years of the last violation (or 1 year after the state has reached a final decision on the case, whichever is later). Under the FLSA, the deadline is 2 years (3 years if the violation is willful).
Under ORC § 4111.10(C), Ohio overtime civil actions must be brought as opt-in collective actions — each individual employee must file their own claim or file written consent to become a party plaintiff in an existing action. (This mirrors the FLSA’s 29 U.S.C. § 216(b) opt-in framework, as amended by SB 47, effective July 6, 2022.)
Retaliation Protection
Under the FLSA (29 U.S.C. § 215(a)(3)) and Ohio Revised Code § 4111.14(J), employers cannot retaliate against employees for:
- Filing an overtime or wage complaint
- Participating in a wage investigation
- Testifying in proceedings related to overtime or minimum wage violations
Source: ORC § 4111.10 — https://codes.ohio.gov/ohio-revised-code/section-4111.10; ORC § 4111.14 — https://codes.ohio.gov/ohio-revised-code/section-4111.14; 29 U.S.C. § 216(b)
For information on Ohio employment-at-will and retaliation protections, see Ohio Employment Law.
Penalties for Overtime Violations in Ohio
| Federal FLSA Penalties | |
|---|---|
| Penalty type | Amount |
| Back wages | Full amount of unpaid overtime owed |
| Liquidated damages | Equal to unpaid wages (effectively doubles recovery) |
| Civil monetary penalty | Up to $2,451 per violation (willful/repeated — adjusted annually) |
| Criminal prosecution | Willful: fines up to $10,000; second offense: up to 6 months imprisonment |
Source: 29 U.S.C. § 216
Ohio State Penalties
Under ORC § 4111.10(A), an employer who fails to pay overtime is liable to the employee for:
- The full unpaid overtime amount (back wages owed)
- Court costs and reasonable attorney’s fees
Under ORC § 4111.14(J) (minimum wage provisions), damages for minimum wage violations are calculated as an additional two times the amount of back wages owed (i.e., treble damages total). For overtime violations brought under ORC § 4111.10, the statute provides for recovery of the full overtime amount plus fees, but does not include the same automatic treble-damages multiplier as the minimum wage provision.
In either case, ORC § 4111.10(B) also allows the Director of Commerce to accept assignment of an employee’s wage claim and bring legal action on the employee’s behalf; the employer must pay court costs and reasonable attorney’s fees if the Director prevails.
Source: ORC § 4111.10 — https://codes.ohio.gov/ohio-revised-code/section-4111.10; ORC § 4111.14 — https://codes.ohio.gov/ohio-revised-code/section-4111.14
Ohio Overtime Law Updates (2025–2026)
Federal Changes Affecting Ohio
- July 4, 2025: One Big Beautiful Bill Act (P.L. 119-21) signed — created federal overtime tax deduction for tax years 2025–2028 (IRC § 225)
- November 15, 2024: U.S. District Court for the Eastern District of Texas vacated the DOL’s 2024 salary threshold rule — exempt threshold remains $684/week ($35,568/year) in Ohio
Ohio Changes
- January 1, 2026: Ohio minimum wage increased to $11.00/hour for employees of businesses with gross receipts of $405,000 or more, raising the minimum overtime rate to $16.50/hour (time-and-a-half). The gross receipts threshold for state minimum wage coverage also adjusted to $405,000 for 2026.
- July 6, 2022: Senate Bill 47 (134th GA) amended ORC § 4111.03 and added § 4111.031, incorporating Portal-to-Portal Act provisions into Ohio law and converting Ohio overtime collective actions from opt-out class actions to opt-in actions.
Source: Ohio Department of Commerce 2026 Minimum Wage Poster — https://dam.assets.ohio.gov/image/upload/com.ohio.gov/DICO/WageAndHour/2026_Minumum_Wage_Poster.pdf
Pending Legislation
- Ohio HB 39 (136th GA): Would amend ORC § 5747.01 to allow a temporary state income tax deduction for overtime wages. Introduced February 2025; had first hearing in House Ways and Means Committee on April 2, 2025. As of February 2026, the bill has not been enacted.
Last reviewed: February 26, 2026 Next scheduled review: May 27, 2026
Frequently Asked Questions About Overtime in Ohio
Does Ohio have overtime laws?
Yes. Ohio has its own overtime law under Ohio Revised Code § 4111.03, part of the Minimum Fair Wage Standards Act. Under this statute, nonexempt employees must receive overtime pay at 1.5 times their regular rate for all hours worked over 40 in a workweek. Ohio’s overtime law closely tracks the federal FLSA and incorporates its exemptions and methods by reference. Employers with annual gross receipts under $150,000 are not covered by the state overtime statute, but may still be covered by the federal FLSA.
What is the overtime rate in Ohio in 2026?
The overtime rate in Ohio is 1.5 times the employee’s regular rate of pay for all hours over 40 in a workweek. Based on the 2026 Ohio minimum wage of $11.00/hour, the minimum overtime rate is $16.50/hour. Ohio does not require double time (2× rate) at any threshold.
Does Ohio require daily overtime?
No. Overtime in Ohio is calculated on a weekly basis only. Working more than 8 hours in a single day does not trigger overtime under Ohio or federal law unless total weekly hours exceed 40.
Is mandatory overtime legal in Ohio?
Under federal law, employers can generally require adult employees (age 16 and older) to work overtime. Ohio does not have additional state-level restrictions on mandatory overtime for most private-sector workers. Ohio is an at-will employment state, and employees who refuse mandatory overtime may face disciplinary action, including termination, unless a law, employment contract, or collective bargaining agreement provides otherwise. Employees who work mandatory overtime must be paid at the applicable overtime rate.
Am I exempt from overtime in Ohio?
Exemption depends on both salary level and job duties. Under the FLSA (which Ohio incorporates), an employee must earn at least $684/week on a salary basis AND perform executive, administrative, professional, or certain other duties to be classified as exempt. Ohio does not impose a higher state salary threshold. Being labeled a “manager” or “supervisor” does not automatically make an employee exempt — the duties test must also be satisfied.
Can salaried employees get overtime in Ohio?
Yes. Being paid a salary does not automatically make an employee exempt from overtime. Salaried employees who earn less than $684/week, or who do not meet the specific duties tests for the executive, administrative, or professional exemptions, are nonexempt and entitled to overtime pay for hours over 40 per workweek.
Is overtime taxed in Ohio?
Overtime pay is subject to both federal and Ohio state income taxes. However, under the One Big Beautiful Bill Act (2025–2028), FLSA-covered nonexempt employees may deduct up to $12,500 (or $25,000 for married filing jointly) of the premium portion of overtime from federal taxable income. This federal deduction does not apply to Ohio state income taxes. Ohio HB 39, which would create a state-level deduction, remained pending in committee as of February 2026 and has not been enacted.
How do I calculate the overtime tax deduction?
For time-and-a-half pay, the deductible amount (the “premium portion”) is one-third of total overtime pay. For example, if you earned $9,000 in total overtime at time-and-a-half, the qualified overtime compensation deduction is $3,000. The IRS confirms this method in Notice 2025-69. The deduction is claimed on Schedule 1-A (Form 1040).
How do I file an overtime complaint in Ohio?
File a minimum wage/overtime complaint with the Ohio Department of Commerce, Bureau of Wage & Hour Administration at (614) 644-2239, or submit a complaint form to: 6606 Tussing Road, P.O. Box 4009, Reynoldsburg, OH 43068-9009. You may also file with the U.S. DOL Wage and Hour Division at https://www.dol.gov/agencies/whd/contact/complaints or 1-866-487-9243. The state deadline is 2 years from the last violation; the FLSA deadline is 2 years (3 years for willful violations).
Can my employer fire me for refusing overtime in Ohio?
In most cases, yes. Ohio is an at-will employment state, and employers may discipline or terminate employees who refuse overtime, unless a law, employment contract, or collective bargaining agreement provides otherwise. However, employers cannot retaliate against employees for filing an overtime complaint or participating in a wage investigation — doing so violates both the FLSA (29 U.S.C. § 215(a)(3)) and Ohio Revised Code § 4111.14(J).
Can my employer give comp time instead of overtime pay in Ohio?
Private-sector employers in Ohio cannot offer comp time in lieu of overtime pay. Under both the FLSA and ORC § 4111.10(A), private employees who work overtime must be compensated in cash wages at 1.5 times their regular rate. Public-sector employers (county and township government) in Ohio may offer comp time on a time-and-a-half basis, to be used within 180 days of when it was earned, under ORC § 4111.03(B).
Does working on weekends or holidays count as overtime in Ohio?
No. Under both Ohio law (ORC § 4111.03) and the FLSA, working on weekends or holidays does not automatically trigger overtime. Overtime depends solely on whether the employee worked more than 40 total hours in the workweek, regardless of which specific days those hours occurred. Ohio does not require premium pay for weekend or holiday work unless it results in the 40-hour threshold being exceeded.
What is the “regular rate of pay” for overtime purposes in Ohio?
The regular rate of pay is not simply the base hourly wage. Under 29 C.F.R. § 778.108, it includes all remuneration for employment — hourly wages, non-discretionary bonuses, shift differentials, commissions, and piece-rate earnings — divided by hours worked. It excludes discretionary bonuses, employer contributions to benefit plans, and pay for hours not worked (such as vacation or sick pay). Overtime is calculated at 1.5 times this regular rate.
What happens if my employer doesn’t pay overtime in Ohio?
Under ORC § 4111.10(A), employees may recover unpaid overtime wages plus court costs and reasonable attorney’s fees. Under the FLSA (29 U.S.C. § 216(b)), employees may additionally recover liquidated damages equal to the unpaid overtime amount, effectively doubling the recovery. The state statute of limitations is 2 years from the last violation; the FLSA deadline is 2 years (3 years for willful violations).
What is the statute of limitations for overtime claims in Ohio?
Under Ohio law (ORC § 4111.10): 2 years from the date of the last violation, or 1 year after the state reaches a final decision on the case, whichever is later. Under the FLSA: 2 years (3 years if the violation is willful). Employees should act promptly to preserve their claims.
What does Ohio’s Portal-to-Portal Act provision mean for overtime?
Under ORC § 4111.031 (added by Senate Bill 47, effective July 6, 2022), Ohio employers are not required to pay overtime for time spent: (a) commuting to or from the actual place of work; (b) performing preliminary or postliminary activities (tasks before or after the principal work activity); or (c) activities requiring insubstantial or insignificant periods of time beyond scheduled hours. This mirrors the federal Portal-to-Portal Act (29 U.S.C. §§ 252, 254) but adds the “insubstantial time” exception, which is not in the federal law.
Does Ohio’s overtime law cover the state government and political subdivisions?
Yes. Under ORC § 4111.03(D)(2), “employer” for purposes of Ohio’s overtime law includes the State of Ohio, its instrumentalities, and political subdivisions — meaning state and local government workers are generally covered by Ohio’s overtime statute (subject to the specific exemptions for police, fire, and certain part-time public employees listed in ORC § 4111.03(D)(3)).
Sources and Verification
Primary Sources
- Ohio Revised Code § 4111.03 (Overtime) — https://codes.ohio.gov/ohio-revised-code/section-4111.03
- Ohio Revised Code § 4111.031 (Portal-to-Portal Act; Overtime exclusions) — https://codes.ohio.gov/ohio-revised-code/section-4111.031
- Ohio Revised Code § 4111.10 (Liability for unpaid overtime) — https://codes.ohio.gov/ohio-revised-code/section-4111.10
- Ohio Revised Code § 4111.14 (Ohio Minimum Fair Wage Standards — damages, anti-retaliation) — https://codes.ohio.gov/ohio-revised-code/section-4111.14
- Ohio Revised Code Chapter 4111 (Minimum Fair Wage Standards) — https://codes.ohio.gov/ohio-revised-code/chapter-4111
- Ohio Department of Commerce, 2026 Minimum Wage Poster — https://dam.assets.ohio.gov/image/upload/com.ohio.gov/DICO/WageAndHour/2026_Minumum_Wage_Poster.pdf
- Ohio Department of Commerce, Division of Industrial Compliance, Bureau of Wage & Hour Administration — https://com.ohio.gov/divisions-and-programs/industrial-compliance
- Ohio HB 39 (136th GA) — Allow state income tax deduction for overtime wages — https://www.legislature.ohio.gov/legislation/136/hb39
- Ohio Legislative Service Commission analysis of HB 39 — https://www.legislature.ohio.gov/download?key=24945
- U.S. Department of Labor, Wage and Hour Division — https://www.dol.gov/agencies/whd/overtime
- Fair Labor Standards Act — 29 U.S.C. §§ 201–219
- 29 C.F.R. Part 541 (Overtime Exemptions)
- 29 C.F.R. §§ 778.104–778.122 (Regular Rate; Workweek)
- Internal Revenue Service — Overtime Tax Deduction FAQs — https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
- IRS Notice 2025-69 (Individual Calculation Guidance for Overtime Deduction)
- IRS Notice 2025-62 (Employer Reporting Transition Relief for 2025)
- Schedule 1-A, Form 1040 (Claiming the Overtime Deduction)