For information purposes only. Employers should consider seeking the assistance of experienced employment law attorneys before implementing policy changes.

Effective April 9, 2025, Ohio law under H.B. 106 requires that employers provide their employees with paper pay stubs and specifies when they are due and what information must be included. Ohio law was previously silent concerning pay statements. (Ohio Revised Code Section 4113.14.)

Under the new law, employers must provide to employees each regular payday an electronic or paper statement that includes the following information, with additional requirements for hourly employees.

For all employees:

• Employee's name
• Employee's address
• Employer's name
• Total gross wages earned by the employee during the pay period
• Total net wages paid to the employee for the pay period
• A listing of the amount and purpose of each addition to or deduction from wages for the pay period
• The date the employee was paid and the pay period covered by the payment

For hourly employees:

• Total number of hours the employee worked in the pay period
• Hourly wage rate at which the employee was paid
• Employee's hours worked exceeding 40 hours in one workweek

Employees who do not receive a pay stub are instructed to make a written request to their employer. If the requested paystub is not received within 10 days, employees can report the violation to the Ohio Department of Commerce, Bureau of Wage & Hour Administration (Bureau).

If the Bureau believes that a pay stub violation has occurred, a written notice will be sent to the employer, which must be posted in a conspicuous place on the employer's premises for ten days.

Ernst & Young LLP insights

Ohio employers should confirm that their existing pay stubs provide all the information that is now required under Ohio Revised Code Section 4113.14. State and local rules vary concerning what information must be included on pay statements. Multi-location employers should consider a periodic compliance review, particularly if one template is used for employees in all work locations.