Beginning April 8, 2025, Ohio employers have new payroll requirements under the newly enacted Pay Stub Protection Act (“Act”). Ohio now joins the majority of states requiring employers to provide their employees with a pay stub.
Specifically, Ohio employers must now provide employees with a written or electronic pay statement detailing all the following:
- The employee’s name;
- The employee’s address;
- The employer’s name;
- The total gross wages earned by the employee during the pay period;
- The 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, the wages paid to the employee during the pay period;
- The date the employee was paid; and
- The pay period covered by that payment.
Additionally, for hourly non-exempt employees, the following information must be included on the pay statement:
- The total number of hours the employee worked in that pay period;
- The hourly wage rate at which the employee was paid; and
- The employee’s hours worked in excess of forty hours in one workweek.
Employees have limited recourse if they are not issued a compliant pay stub. They cannot bring a lawsuit. Rather, an employee must first make a written request to his or her employer for the pay stub; the employer will then have 10 days to provide the pay stub. If the employee still does not receive the pay stub after 10 days, the employee may report a violation to the Ohio Department of Commerce. If it determines a violation exists, the Department of Commerce will issue a written notice to the employer. That notice must remain posted in a conspicuous location for 10 days.
Although many employers already provide pay stubs to their employees, they should (a) review their payroll process to ensure the required information appears on the pay stubs; and (b) train their HR and payroll staff on the Act’s requirements to ensure compliance. Employers who do not provide pay stubs should implement procedures and systems for issuing compliant pay stubs by April 8, 2025.
If you have any questions about Ohio’s Pay Stub Protection Act or whether your pay stubs are compliant, please contact the authors or any member of Frost Brown Todd’s Labor and Employment Practice Group.