Human Resources
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Ohio State Laws & Resources for Fully Remote Employees

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This page provides essential information regarding key state-specific labor laws, employee rights, and compliance requirements for fully remote employees in Ohio. Our goal is to ensure you have easy access to the necessary documents and information to understand your rights and obligations while working remotely in Ohio.

Tax Withholdings

As a fully remote employee, you are responsible for ensuring the correct amount of federal and state income tax is withheld from your paycheck.

  • Federal Income Tax: Complete Form W-4 (IRS) Employee's Withholding Allowance Certificate to figure the correct amount of federal income tax to have withheld from your paycheck.

  • State Income Tax: As a fully remote employee working in Ohio, you are required to complete Form Ohio Form IT 4, Employee’s Withholding Exemption Certificate. This form allows you to select your desired state income tax withholding. If you do not submit this form, your witholdings will be withheld at the default rate.

  • State Reciprocal Agreement: Ohio and Pennsylvania have a reciprocal tax agreement that simplifies tax obligations for residents working across state lines. As a fully remote employee who is a Ohio resident with wage income from a Pennsylvania employer, this agreement generally means your earnings are subject to income tax only by Ohio, your state of residence. To ensure Pennsylvania income tax is not withheld from your paycheck, you should complete Ohio Form IT 4NR, Statement of Ohio Residency. Submitting this form authorizes Lehigh to withhold Ohio income tax, preventing potential double taxation and the need to file a Pennsylvania non-resident return for a refund later.     

Please submit all completed forms to the Payroll Office via the secure Payroll Office FileSender.

Workplace Rights & Posters

Access important labor law posters and workers' compensation information relevant to employees in New Jersey. These posters provide a summary of various employment laws and worker protections.

Workers' Compensation

Worker's Compensation coverage extends to remote employees who suffer a work-related injury or illness while performing their job duties. For an injury to be covered, it must arise out of and in the course of employment. If you have any questions, please contact the Office of Risk Management.

How to Claim Unemployment Insurance Benefits

If you become unemployed through no fault of your own and meet eligibility requirements, you may be able to claim Unemployment Insurance Benefits through the
Ohio Department of Job and Family Services website
.

 

Important Note: This information is a summary and is subject to change. For complete details and the most current regulations, please refer to the official
Ohio Department of Job and Family Services website
and consult with Lehigh University's HR and Payroll departments for specific guidance.