With rare exception, employers that do business in Ohio are responsible for withholding Ohio individual income tax from their employees' pay. As an employer, you must withhold Ohio income tax from your employees' wages.Effective 2024, no withholding is required for employees under the age of 18 for any Ohio municipality. Ohio Employer Withholding Tax. Generally, employers are required to withhold Ohio income tax and school district tax from employees' wages. How can I make sure my employer is withholding the correct local tax from my wages? Upon determining the type of business entity you would like to form, our office can assist you in the filing process. We need your help to make sure your tax information is correct! An employee may be exempt from withholding if they work in. We need your help to make sure your tax information is correct!