5703-7-10 Withholding on supplemental compensation for Ohio individual income tax purposes.

Withholding agents shall use a flat rate percentage of at least three and one-half per cent for withholding on supplemental compensation such as bonuses, commissions, and other nonrecurring types of payments other than salaries and wages.

(former TX-47-10); Eff 5-26-84; 7-1-87
Rule promulgated under: RC 5703.14
Rule authorized by: RC 5703.05
Rule amplifies: RC 5747.06