The Governor of Ohio recently signed HB 106 into law, which requires all employers to provide written or electronic statements (or access to such statements) outlining each employee’s earnings and deductions. The statement must be available at each pay period, beginning April 8, 2025.

To comply with the law, employers must provide a statement (or access to one) that includes:

• Employee name
• Employee address
• Employer name
• Total gross wages earned during the pay period
• Total net wages paid for the pay period
• Date of payment and dates included in the pay period
• Itemized listing of the amount and purpose of each deduction/addition to the wages

Hourly employees’ statements must also include the total number of hours worked, the hourly wage rate, and any hours worked in excess of 40 during a workweek.

Employers failing to comply with this rule may face penalties. An employee who doesn’t receive such a pay statement may make a written request to their employer to get access.

This article is informational and does not constitute legal or financial advice. Consult with an employment lawyer or accountant for additional clarification on how these changes impact your company.