Key figures
Oklahoma payroll
2026, with sources
Withholding
Register for an Oklahoma withholding account in OkTAP after getting the FEIN. Employees complete Form OK-W-4. The 2026 tables, effective January 1, 2026, withhold at 2.5%, 3.5% and 4.5% after allowances of $1,000 a year each. Tax withheld is remitted quarterly when it is $500 or less, monthly by the 20th when it is more, and semi-weekly once it averages $10,000 a month; returns are quarterly.
W-2 and W-3 detail goes to the OTC through OkTAP by January 31 — uploaded or keyed, never on paper or media.
A high unemployment wage base
Oklahoma charges unemployment tax on a much larger slice of wages than most neighbors: the first $25,000 per employee in 2026, at 1.5% for new employers, with rates ranging from 0.2% to 5.8%. An employer becomes liable once it pays $1,500 in wages in a calendar quarter.
Picture a startup that hires four engineers in Oklahoma City at $110,000 each: 2026 state unemployment tax is 1.5% × $25,000 × 4 = $1,500, before any experience rating. In Missouri, with a $9,000 base, the same team would cost about $855 at the new-employer rate.
Minimum wage, leave and new hires
Oklahoma’s minimum wage is $7.25, matching the federal rate, and there is no state paid sick leave, paid family leave or disability program. There are no city or county income taxes. Report new hires to OESC within 20 days of the start date. Workers’ compensation coverage is required for employees.
Deadlines
- Quarterly; deposits monthly over $500 a quarter, by the 20thWithholding return through OkTAP
- Last day of the month after the quarterQuarterly unemployment wage report to OESC
- Jan 31Wage detail to the OTCW-2 / W-3
The federal baseline
This page covers what Oklahoma adds. The federal rules underneath it apply here too.
Common questions
What does Oklahoma unemployment insurance cost?
$25,000 per employee for 2026, with new employers at 1.5%. That is high for the region — Missouri’s is $9,000 — so a new Oklahoma employer pays up to $375 per employee a year. OESC has published $24,400 for 2027.
How often do we deposit Oklahoma withholding?
Quarterly if Oklahoma withholding is $500 or less a quarter; monthly by the 20th if it is more; and on the federal semi-weekly schedule once it averages $10,000 a month. Withholding returns are filed quarterly in OkTAP either way.
Payroll next door
- KSKansas payrollKansas withholds at 5.2% and 5.58%, charges new employers 1.75% on a $15,100 wage base that rises each year to 2030, and has no local payroll tax.
- MOMissouri payrollMissouri’s 2026 minimum wage is $15.00 with no inflation indexing after HB 567, and the Prop A sick leave mandate is gone. Kansas City and St. Louis add a 1% earnings tax.
- ARArkansas payrollArkansas withholds at up to 3.7% in 2026, has an $11.00 minimum wage, and DWS publishes a $7,000 wage base with a 2.0% new-employer rate. No local payroll tax applies.
- TXTexas payrollNo wage tax and no paid leave program. A Texas hire means a TWC unemployment account on a $9,000 wage base, new-hire reporting and the Payday Law’s final-pay deadlines.
- NMNew Mexico payrollGraduated withholding up to 5.9%, UI on a $34,800 wage base, a $12.00 minimum wage with higher local rates, and paid sick leave under the Healthy Workplaces Act — but no paid family leave program.
- COColorado payrollWithholding, UI and FAMLI are three accounts with three quarterly filings. FAMLI is 0.88% in 2026, and Denver adds a higher minimum wage and a monthly head tax.
How Oklahoma compares
- No tax on wagesStates with no state income tax on wagesOklahoma: withholds state income tax. 9 of 51 states are on the list.
- Paid leave payrollStates with a paid leave or disability payroll programOklahoma: no state program. 16 of 51 states are on the list.
- Local payroll taxStates with city, county or district payroll taxesOklahoma: state-level only. 14 of 51 states are on the list.
Founder guides on this
- PeopleContractor or employee? Classification for startupsContractor or employee depends on control, not the contract. The IRS test, state rules, 1099s, payroll registration and the cost of getting it wrong.
- ComplianceFirst-year compliance calendar for a Delaware C-corpDelaware franchise tax, 1099s, the federal return, payroll filings, state annual reports and sales tax: the deadlines a young C-corp misses most, by month.
More of the Oklahoma guide
- AccountingAccounting and state tax in OklahomaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in OklahomaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in OklahomaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- ComplianceCompliance and filings in OklahomaRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in OklahomaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.