Severance in Ohio
Ohio severance & layoff calculator
State law shapes how much of your severance you keep, when you can collect unemployment, and whether your employer owed you advance notice. Here’s what applies in Ohio.
- Top marginal tax
- 2.75%
- WARN Act
- State mini-WARN: 100+ employees
- Unemployment max
- $789 / week
- PTO payout
- Depends on employer policy
- Right to work
- No
- Notes for Ohio
- Worth knowing
Severance is taxed at your state's top marginal rate when it pushes you into that bracket.
Ohio layers its own WARN-style protections on top of federal law. Ohio Mini-WARN (ORC § 4113.31, enacted by HB 96 of the 136th General Assembly, effective Sept 30, 2025): mirrors federal WARN coverage thresholds (employers with 100+ employees aggregating 4,000+ hours per week; 50+ employees laid off at a single site within any 30-day period). Adds state-specific notice content (mitigation plan and employee organization names) and additional notice recipients (Ohio Department of Job and Family Services and the chief elected officer of the municipality and county).
Up to 26 weeks. Unemployment insurance is reduced or offset while severance is paid; you can typically collect a partial benefit.
No statutory requirement to pay out unused PTO — check your employee handbook or offer letter for any contractual obligation.
Non-right-to-work; union representation may be relevant to severance and grievance procedures.
Moved to 2.75% flat rate on income over $26,050 effective Jan 1, 2026. Mini-WARN (ORC § 4113.31) effective Sept 30, 2025 — see warnAct.notes for coverage and notice-recipient details. Severance treated as deductible remuneration under ORC § 4141.31; lump-sum allocated at weekly-wage rate to successive weeks, delaying UI eligibility until exhausted.
Sources: state department of labor, state department of revenue, and the U.S. Department of Labor ETA. Last verified: 2026-05.Medium confidence
Always free. No account, no paywall, no data sold. Built independently and funded by optional affiliate links and attorney referrals when you ask for one — never from you.
Estimates based on public data and industry benchmarks. Not legal advice.