How Ohio withholds on a bonus
Ohio's employer withholding rules set the supplemental rate at the state's top rate, which for 2026 is the new flat 2.75%; it was 3.5% in 2025 under the old schedule. On a $10,000 bonus the percentage method withholds $2,200 federal, $620 Social Security, $145 Medicare and $275 Ohio, leaving $6,760 before local tax. A bonus earned in Columbus, Cleveland, Toledo, Akron or Dayton carries the city's 2.5% ($250), Cincinnati 1.8%, and a resident of a school district with an income tax owes that too; none is included here.
Because the state rate is flat above $26,050, the aggregate method changes Ohio's line only marginally and raises the federal line to about $2,700 for a $60,000 earner paid every two weeks. Ohio's exemption and zero bracket have been used up by salary, so a bonus is taxed at the full 2.75% on the return and the state withholding settles even.
What the withholding means for your Ohio return
Any refund on an Ohio bonus is federal: a $60,000 single filer's marginal federal rate is 12% up to $50,400 of taxable income and 22% above, so a $10,000 bonus is really taxed at about $1,450 federal against $2,200 withheld, and roughly $750 returns. Residents of Indiana, Kentucky, Michigan, Pennsylvania and West Virginia who earn a bonus in Ohio are withheld for their home state under reciprocity, though the municipal tax still applies where the work is done. The Ohio paycheck calculator shows the marginal rates for any salary.