Withholding
Withholding requirements
Supplemental rate
Supplemental wages include bonuses, commissions, severance, etc.
- Oklahoma allows two methods:
- Aggregate Method: Combine supplemental wages with regular wages and withhold using the standard tax tables.
- Percentage Method: If paid separately, withhold at a flat rate of 5%
State Unemployment Insurance (SUI)
Wage base
$28,200
Contributions
- Range: 0.30% to 9.20% (unchanged)
- New Employer Rate: 1.5%
This applies until the employer builds an experience history of at least four quarters.
Managing Contributions
- Employers can manage accounts, file reports, and protest charges via the OESC Employer Portal
More information
Labor
Minimum wage
$7.25
Termination Pay
- If an employee quits or is terminated, they must receive their final paycheck on the next regular payday.
- Employers cannot delay wages more than 3 days past the scheduled payday.
- Bonuses, PTO, and other benefits may count as wages if promised in a written policy (e.g., employee handbook).
More information
Benefits
- Not required by law (e.g., vacation, sick leave, PTO).
- If offered, employers must follow their written policy.
- You can explore more or file a wage claim at the Oklahoma Department of Labor Workplace Rights page.
New Hire Filing
Reporting deadline
Within 20 days of hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
Oklahoma New Hire Reporting Center
P.O. Box 52003
Oklahoma City, OK 73152-2003
Fax: 1-800-317-3786
New hire reporting form
Form W-4
Child Support
Online payments
More information
Mail Payments
Oklahoma Centralized Support Registry
P.O. Box 268809
Oklahoma City, OK 73126-8809
- Make checks payable to:
Oklahoma Department of Human Services - Include with each payment:
- Employee’s full name
- Social Security Number (SSN)
- Family Group Number (FGN)
Fax Number
- Fax: 1-800-317-3786
(Still valid for submitting documents, but not for payments)
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
09/26/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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