Quick Hits

• The Pay Stub Protection Act requires employers in Ohio to provide detailed written or electronic pay statements to their employees.
• The law applies to all employers that have at least one employee.
• The law takes effect on April 8, 2025.

Ohio’s new pay statement law applies to every employer in Ohio with at least one “employee,” broadly defined as “any person who performs a service for wages or other remuneration for an employer.” The law requires that Ohio employers provide each employee with written or electronic access to a statement of the employee’s earnings and deductions for each pay period on the employer’s regular paydays. The following information must be included on the pay statement:

• 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; and
• the date the employee was paid and the pay period covered by that payment.

For each employee who is paid on an hourly basis, the pay statement must also include:

• 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.

While the law does not create a private right of action, it does empower employees who have not received written statements to report violations to Ohio’s director of commerce, after making written request to their employers to receive the statements within ten days. If the director determines that there are reasonable grounds to find a violation exists, the director will issue written notice to the employer, which must be posted in a conspicuous place on the employer’s premises for ten days.

Key Takeaways

While Ohio’s pay statement law is unlikely to change the status quo for most employers, it does serve as a reminder for employers to review payroll and timekeeping practices to ensure they are compliant with all applicable federal, state, and local laws and regulations.