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Shift to remote work has lasting impact on Ohio’s municipal income tax withholding rules

Ohio’s municipal income tax is withheld from employee paychecks and paid to the municipality where the employee’s principal place of work is located. The employee’s principal place of work is ordinarily in the municipality where the employer is located; however, since the beginning of the COVID-19 pandemic, employees have increasingly spent time working from remote locations – and it appears that this trend will continue in some way for the foreseeable future.  Read more…