oh-payrollSource-cited draft Tier 2 Ohio content skill for employer payroll compliance covering tax year 2025. Includes the OH PIT brackets up to 3.5% (phasing down), IT 941 quarterly withholding, OH SUI wage base $9,000 with rates 0.30-9.80%, the 600+ municipal income tax system collected via RITA (Regional Income Tax Agency, ~330 cities) and CCA (Central Collection Agency, ~50 cities) with direct-file cities like Cincinnati/Columbus/Dayton/Toledo, the 20-day work-in-municipality threshold under SB 22 (2021) triggering non-resident withholding, and BWC mandatory state-fund workers' compensation.