On Jan. 8, 2025, the Governor of Ohio signed into law HB 106 which requires that every employer provide each of its employees with a written or electronic statement or access to a statement of the employee's earnings and deductions for each pay period on the employer's regular paydays.
Current Ohio law does not require that employers provide a pay statement to its employees.
The provisions of HB 106 become effective on April 8, 2025.
The details:
HB 106 which will be codified as Section 4113.14 of the Ohio Revised Code requires employers to provide employees with a written or electronic pay statement or access to a pay statement. The pay statement must include the following:
(1) The employee's name.
(2) The employee's address.
(3) The employer's name.
(4) The total gross wages earned by the employee during the pay period.
(5) The total net wages paid to the employee for the pay period.
(6) A listing of the amount and purpose of each addition to or deduction from the wages paid to the employee during the pay period.
(7) The date the employee was paid and the pay period covered by that payment.
(8) For an employee who is paid on an hourly basis, all of the following information:
(a) The total number of hours the employee worked in that pay period.
(b) The hourly wage rate at which the employee was paid.
(c) The employee's hours worked in excess of forty hours in one workweek.
HB 106 also stipulates that if an employee does not receive the pay statement as required above, such employee “shall make a written request to the employee's employer to receive the statement.” The employer is required to provide the employee with the pay statement not later than ten days after receiving the request. If the employers do not provide the pay statement within 10 days, the employee may file a complaint with the “director of commerce.” The law is not clear on whether employees can make a request to the employer (and subsequently file a complaint to the Director after 10 days, if applicable) if a pay statement is provided but required information is missing. It is reasonable to conclude that employees may do so pending any additional guidance from the government in the future.
If it is determined that a violation did occur, the ‘director of commerce” will issue a notice to the employer. Upon receipt of the notice, the employers must “immediately post the notice, or a copy of the notice, in a conspicuous place on the employer's premises” and keep the notice posted for ten days.
Next steps:
No later than the employee’s first pay date occurring on or after April 8, 2025, Ohio employers must provide employees with a pay statement containing the information noted above.