Oklahoma payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Oklahoma, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Oklahoma Tax Commission (OTC) (opens in a new tab) | Oklahoma Tax Commission, Withholding Tax (opens in a new tab) | |
| Withholding rates | 2.5% to 4.5% | Oklahoma Tax Commission, 2026 Oklahoma Income Tax Withholding Tables, Packet OW-2, revised 11-2025 (PDF) (opens in a new tab) | |
| Supplemental wages | 4.5% optional flat rate | Oklahoma Tax Commission rule, Okla. Admin. Code 710:90-1-6, Supplemental wages (text via Cornell LII) (opens in a new tab) | |
| Reciprocity | None | Oklahoma Legislature, Oklahoma Statutes Title 68, §2385.1 to §2385.6 (RTF) (opens in a new tab) | |
| Employee's withholding form | Form OK-W-4 | Oklahoma Tax Commission, Form OK-W-4, revised 3-2021 (PDF) (opens in a new tab) | |
| Local income taxes | Not confirmed |
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | Oklahoma Department of Labor, Wage and Hour FAQs (opens in a new tab) | |
| Rises with inflation | No | Oklahoma Legislature, Oklahoma Statutes Title 40, §197.2 (RTF) (opens in a new tab) | |
| Local rates | No local minimum wages: state law preempts any city or county minimum wage. | Oklahoma Legislature, Oklahoma Statutes Title 40, §160 (RTF) (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Oklahoma Department of Labor, Wage and Hour FAQs (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | Oklahoma Legislature, Oklahoma Statutes Title 85A, §2, §3 and §38 (RTF) (opens in a new tab) | |
| State fund | None; private insurers | Oklahoma Legislature, Oklahoma Statutes Title 85A, §2, §3 and §38 (RTF) (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Oklahoma
Employer taxes and contributions on one employee's pay in Oklahoma, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $225.01
- First check of the year
- Cost per check
- $2,532.70
- Pay included, first check
- Cost per year
- $65,007.00
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Oklahoma unemployment | 1.5% on the first $25,0001.5% until the employer has at least four quarters of experience | $34.62None after check 11 | $375.00 | OESC, Important Numbers for 2026 (PDF) (opens in a new tab) |
| Employer taxes and contributions | $225.01 | $5,007.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,532.70 | $65,007.00 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 12, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Payroll taxes calculated, deposited and filed in every state
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- OESC, Paying Unemployment Tax (opens in a new tab)
- OESC, Important Numbers for 2026 (PDF) (opens in a new tab)
- OESC, Important Numbers for 2027 (PDF) (opens in a new tab)
- Oklahoma Legislature, Oklahoma Statutes Title 40, §1-201(48) and §1-223 (RTF) (opens in a new tab)
- OESC, Employer Handbook OES-175 (PDF) (opens in a new tab)
- OESC, Contribution Rates (opens in a new tab)
- OESC rule, Okla. Admin. Code 240:10-5-91, Employer's Quarterly Contribution Wage Reports (text via Cornell LII) (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- Oklahoma Tax Commission, Withholding Tax (opens in a new tab)
- Oklahoma Tax Commission, 2026 Oklahoma Income Tax Withholding Tables, Packet OW-2, revised 11-2025 (PDF) (opens in a new tab)
- Oklahoma Tax Commission rule, Okla. Admin. Code 710:90-1-6, Supplemental wages (text via Cornell LII) (opens in a new tab)
- Oklahoma Legislature, Oklahoma Statutes Title 68, §2385.1 to §2385.6 (RTF) (opens in a new tab)
- Oklahoma Tax Commission, Form OK-W-4, revised 3-2021 (PDF) (opens in a new tab)
- Oklahoma Department of Labor, Wage and Hour FAQs (opens in a new tab)
- Oklahoma Legislature, Oklahoma Statutes Title 85A, §2, §3 and §38 (RTF) (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.