OH HB321

Increases the taxable wage base for unemployment compensation from $9,000 to $9,500 per employee effective January 1, 2026

Creates a new employee contribution requirement of 0.14% of gross wages when an employee's employer has a negative balance in the Unemployment Compensation Fund

Employers with negative account balances must withhold the 0.14% employee contribution from each paycheck and remit it to the state; employers are liable if contributions are not properly collected and paid

Employee contributions are deposited into the mutualized account within the unemployment compensation fund, not credited to individual employer accounts

Amends multiple tax code sections to include unpaid employee contributions in the definition of "debt to this state" for purposes of applying tax refunds to satisfy outstanding obligations