THE CITY OF SPRINGFIELD 
INCOME TAX DIVISION                                         STATE OF OHIO                       OFFICE HOURS 
               CITY HALL                                                                             8 AM to 5 PM 
             P O Box 5200                                                                      Monday through Friday 
             76 E High Street                                                                   Phone 937/324-7357 
   Springfield, OH  45501                                                                       Fax 937/328-3471 
TaxFilingHelp@springfieldohio.gov                                                              www.springfieldohio.gov 

                                            EMPLOYER WITHHOLDING 

Am Sub House Bill 5 was signed and passed on December 19, 2014.  The bill includes significant and wide-ranging 
amendments to ORC 718 which became effective January 1, 2016 for tax years 2016 and forward.  A summary of 
current withholding standards is shown below.  Please see ORC 718.03, ORC 718.011 and City of Springfield 
Codified Ordinance  Chaps,   ter 196.05 for further details and definitions.

Thresholds 

1.       Monthly remittance is required if the total Springfield withholding during the preceding calendar year 
         exceeded $2,399.00; or any month of the preceding quarter exceeded $200.00.
2.       Semi-monthly remittance may be required if the total Springfield withholding during the preceding 
         calendar year exceeded $11,999.00; or any month of the preceding calendar year exceeded $1,000.00.
3.       Quarterly remittance is allowed when monthly remittance is not required. 

Due Dates 
1.       Monthly – due on or before the 15  calendarthday of the next month.
2.       Quarterly – due by the last day of the month following the last day of the quarter.
3.       Semi-monthly – taxes withheld during the first 15 days of a month are due by the 3  banking dayrdafter the
         15  ofththe month.  Taxes withheld after the 15  of thethmonth to the end of the month are due by the 3       rd
         banking day after the last day of the preceding month.

Reconciliations 

1.       Due by the last day of February.
2.       Must include copies of all relevant W-2’s, or an electronic file or spreadsheet containing all data otherwise
         included on the W-2’s.  Withholding data for other municipalities is not required but may be requested.

Penalties and Interest Rates 

1.       Late payments may be charged a penalty equaling up to              50% of the tax due.
2.       Interest will be charged at the federal short term rate plus 5%, then rounded to the nearest whole 
         number. 

20 Day Rule 

 An exemption from withholding is in effect for employees working in the City of Springfield, except for the 
following circumstances: 

1.       The employee’s principal place of work is located in the City of Springfield.
2.       The employee performed services at one or more “presumed worksite locations” in the City of Springfield,
         and those services were reasonably expected, at the beginning of the project, to last more than 20 days in
         a calendar year.
3.       The employee is a professional athlete, paid entertainer, or public figure.

Small employers, as defined in ORC 718.01 (i.e., total revenue of less than $500,000 during the preceding taxable 
year), are exempt from withholding on employees working in cities other than the municipality in which the 
business is located, regardless of number of days worked.  

You will not be mailed forms or booklets.  Withholding forms can be found on the City’s Income Tax webpage. 

               Please see City of Springfield Income Tax Ordinance, Chapter 196 for more information.