Withholding requirements

Supplemental rate

For supplemental rates, add supplemental wages to regular wages and withhold from the total. If withholding separately, withhold taxes on supplemental wages at a rate of 5.25%.

State Unemployment Insurance (SUI)

Wage base



Contribution rates range from 0.1% to 5.5%%. All new employers should use a rate of 1.5%.

More information


Minimum wage


Termination Pay

If an employee is fired or quits, they should receive their termination pay on their next regular payday.

More information

New Hire Filing

Reporting deadline

Within 20 days of hiring, rehiring, or returning to work.

Reporting by mail

Oklahoma New Hire Reporting Center
P.O. Box 52003
Oklahoma City, OK 73152-2003
Fax to 1-800-317-3786

New hire reporting form

Form W-4

Child Support

More information

Oklahoma Centralized Support Registry
P.O. Box 268809
Oklahoma City, OK 73126-8809


New employer registration

Local taxes


Reciprocal states


Disability insurance


Helpful links

Employment Security Commission: http://www.ok.gov/oesc_web/
Tax Commission: http://www.tax.ok.gov/

Last Updated



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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