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Navigating Oklahoma Payroll Taxes
Oklahoma employers must comply with several state payroll tax requirements, including New Hire Reporting, state income tax withholding, and unemployment insurance (UI) tax reporting. These obligations are administered by the Oklahoma Tax Commission (OTC) and the Oklahoma Employment Security Commission (OESC) and apply to most employers with workers in the state.
This guide provides a comprehensive overview of Oklahoma payroll tax filing requirements, covering New Hire Reporting, withholding Forms WTH-10001 and WTH-10004, and the quarterly UI Employer Contribution Report (Form OES-3), along with filing deadlines, reporting methods, and compliance considerations to help employers stay up to date and avoid penalties.
Form OES-112: Oklahoma New Hire Reporting
New Hire Reporting is a mandatory legal requirement for all employers in Oklahoma to report newly hired and rehired employees to the Oklahoma Employment Security Commission (OESC). This reporting supports child support enforcement and helps reduce fraud in unemployment and public assistance programs.
Who must report
All Oklahoma employers, including government entities, nonprofit organizations, private businesses, temporary employment agencies, and labor organizations, must report newly hired and rehired employees. This requirement applies regardless of business size or the number of employees.
- Temporary Employment Agencies: Must report each individual they pay wages to directly. If your agency only refers individuals for employment and does not pay wages directly, reporting is not required — the hiring employer is responsible.
- Labor Organizations and Hiring Halls: Must report for their own directly employed staff only. If you only refer individuals for jobs and do not pay wages directly, you do not need to file a new hire report.
- Independent Contractors: Under federal law, if work is performed under a contract rather than an employer-employee relationship, you are not required to report. The contractor is responsible for reporting their own employees. However, if your business pays wages directly to the individual, a new hire report is required.
Multi-State Employers
Multi-state employers have two options:
- Report newly hired employees to the state in which they are working, following each state's specific new hire regulations; or
- Select one state where you have employees working, and electronically report all new hires to that single state.
Multi-state employers who choose Option 2 must notify the U.S. Department of Health and Human Services by mailing written notice to:
Department of Health and Human Services
Office of Child Support Enforcement
Box 509 Randallstown, MD 21133
What to report
When reporting a new hire in Oklahoma, the employer must provide:
- Employee Details: Employee's full name, mailing address, Social Security Number (SSN), date started to work (the first day the employee performs services for wages), state of hire
- Employer Details: Federal Employer Identification Number (FEIN), business name, payroll processing address
-
Optional but recommended to avoid potential issues:
- Employer's Oklahoma Account Number (assigned by OESC)
- Employee's occupation and starting salary
- Employee's date of birth
- Whether dependent health insurance is available, and the eligibility date
- Whether the employee is still employed with your company
- Recall date (for rehired or recalled employees)
When to report
Employers must report new hires within 20 calendar days of the employee's start date. Electronic filers must submit two monthly reports no more than 16 days apart instead of reporting individually.
Recalled or Rehired Employees: Report employees who were previously laid off and recalled by completing the same information required for new hires. Check "Recalled" on Form OES-112 and use the return-to-work date.
Employees Who Quit Before the Report Is Due: You must still submit a new hire report because the employer-employee relationship existed and wages were earned. Answer "NO" to the "Is this person currently employed with your company?" question.
How to report
1. Online (Recommended):
- Report new hires through the Oklahoma Employer New Hire Reporting System at apps.ok.gov/oesc/newhire/app
- Available 24 hours a day, 7 days a week
- Provides printable confirmation of every report submitted
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2. Fax:
- Download Form OES-112 and fax the completed form to:
- Fax: (405) 557-5350
- Keep a copy of the fax confirmation for your records.
3. Mail:
- Complete Form OES-112 and mail to:
-
Mail:
Oklahoma New Hire Reporting Center
PO Box 52003
Oklahoma City, OK 73152-2003
For Assistance:
- Phone: 1-866-553-2368 or OKC Metro (405) 325-9190
- Email: newhires@oesc.ok.gov
- Website or password issues: OMES at (405) 521-2444 or servicedesk@omes.ok.gov
New Hire Reporting Penalties
While Oklahoma does not publish specific penalty amounts for late new hire reporting, failure to report on time leaves your business exposed to fraudulent unemployment claims that can directly increase your UI contribution rate.
For penalty and compliance questions, contact OESC directly:
- Phone: 1-866-553-2368 or OKC Metro (405) 325-9190
- Email: newhires@oesc.ok.gov
Corrections
If you discover an error on a previously submitted new hire report, corrections should be made through the Oklahoma Employer New Hire Reporting System at apps.ok.gov/oesc/newhire/app. You may also contact the Oklahoma New Hire Reporting Center directly:
- Phone: 1-866-553-2368 or OKC Metro (405) 325-9190
- Fax: (405) 557-5350
- Email: newhires@oesc.ok.gov
Oklahoma Withholding Tax Forms (Form WTH-10001 & Form WTH-10004)
Oklahoma employers are required to file withholding tax returns to report and remit Oklahoma income tax withheld from employee wages to the Oklahoma Tax Commission (OTC). These filings ensure that taxes deducted from employees' wages during the year are properly reported and paid to the state.
Employers who withhold more than $500 per quarter must remit monthly payments using Form WTH-10004 throughout the quarter AND file a quarterly summary return using Form WTH-10001 at quarter end. These are two completely separate obligations. Filing WTH-10004 each month does not replace WTH-10001.
Who Must File
All employers who pay wages to employees performing services in Oklahoma must register for a withholding account with the OTC and file returns. This includes private businesses, nonprofit organizations, government entities, employers of domestic help, and production companies making payments to loan-out companies for services performed in Oklahoma.
Employers must register via OkTAP before filing any withholding returns.
A return is required every quarter while your withholding account is open. If you no longer have wages or employees, either file a quarterly zero return or close your account.
Production companies making payments to loan-out companies for services performed in Oklahoma have additional withholding obligations under HB 2374 (2025). View the full Production Company and Loan-Out Company withholding guide.
Withholding Certificates
On or before an employee's first day of work, the employer must have the employee complete Oklahoma Form OK-W-4 (Employee's Withholding Allowance Certificate). The information from OK-W-4 is used together with the OW-2 Withholding Tables to calculate the correct amount of Oklahoma income tax to withhold each pay period.
2026 Top Withholding Rate: 4.5% (reduced from 4.75% in 2025)
Form Types
Form WTH-10001 — Oklahoma Quarterly Wage Withholding Tax Return
- Purpose: Reports the cumulative total of all Oklahoma wages paid and all state income tax withheld from employee wages for the entire quarter. This is Oklahoma's primary quarterly withholding return.
- Who must file: All employers registered for Oklahoma wage withholding must file Form WTH-10001 every quarter, even if no wages were paid and no tax was withheld during that period
-
When to file: Due on the 20th day of the month following the close of each calendar quarter:
- Q1 (Jan–Mar): April 20
- Q2 (Apr–Jun): July 20
- Q3 (Jul–Sep): October 20
- Q4 (Oct–Dec): January 20
- Where to file: Electronically via OkTAP (required for employers remitting $5,000 or more per month). Paper filers mail with payment to OTC PO Box 26860, Oklahoma City, OK 73126-0860
Form WTH-10004 — Oklahoma Withholding Payment Coupon
- Purpose: Used to remit monthly withholding tax payments to the OTC separately from the quarterly return. This is a payment coupon, not a tax return.
- Who must use: Employers who withhold more than $500 per quarter must submit WTH-10004 with each monthly payment throughout the quarter. Employers withholding less than $500 per quarter do not use this form — they pay with Form WTH-10001 at quarter end.
- When to submit: Due on the 20th of each month for the prior month's withheld amounts — one coupon per payment, one check per coupon
- Where to file: Electronically via OkTAP or by mail with a check payable to Oklahoma Tax Commission to PO Box 26860, Oklahoma City, OK 73126-0860
What to Report
When filing Form WTH-10001 or WTH-10004, employers must report:
- Employer information: Business name, address, FEIN, and quarter ending date
- Total wages paid: Total Oklahoma wages paid during the quarter (Line 1)
- Total tax withheld: Amount of Oklahoma income tax withheld from all employee wages for the quarter (Line 2)
- Number of employees: Total count of employees for the filing period
- Account updates: Any address change (Box E), out-of-business date (Box F), or amended return indicator (Box G) as applicable
When to File
| Amount Withheld | Payment Schedule | Form | Due Date |
|---|---|---|---|
| Less than $500 per quarter | Quarterly | WTH-10001 | 20th of the month after quarter close |
| More than $500 per quarter | Monthly | WTH-10004 | 20th of each month |
| $10,000 or more per month | Twice per week | OkTAP | Same as the IRS federal remittance schedule |
How to File
Employers have the following options to submit Oklahoma withholding tax returns:
1. Online via OkTAP (Required for $5,000 or more per month filers):
- File returns and make payments at oktap.tax.ok.gov
- All employers remitting $5,000 or more per month on average must file and pay electronically
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2. By Mail (smaller filers only):
-
Complete Form WTH-10001 and mail with payment (check or money order payable to the Oklahoma Tax Commission) to:
Oklahoma Tax Commission
PO Box 26860
Oklahoma City, OK 73126-0860 -
For written correspondence, mail to:
Oklahoma Tax Commission, Oklahoma City, OK 73194
Oklahoma Withholding Tax Penalties
Employers in Oklahoma must file and pay withholding tax returns (WTH-10001 and WTH-10004) on time. Failing to meet deadlines results in penalties assessed by the Oklahoma Tax Commission (OTC).
Got it. Here is the Oklahoma version matched to that exact style:
| Penalty Type | Rate / Amount | When Incurred |
|---|---|---|
| Late Filing / Late Payment | 10% of tax withheld | Return or payment filed or paid after the 20th day due date |
| Interest | 1.25% per month |
Accrues on unpaid tax liability from the original due date until paid in full |
Oklahoma Withholding Tax Corrections
If you discover an error on a previously filed Form WTH-10001 — such as incorrect wages or wrong withholding amounts — file an amended return as soon as possible.
1. Online (Preferred): Log in to OkTAP at oktap.tax.ok.gov and file an amended WTH-10001.
2. By Paper: Complete a new Form WTH-10001, check Box G (Amended Return), enter the quarter being amended in Box B, and enter the total corrected amounts on Lines 1, 2, and 5. Enter total corrected figures — not just the adjustment amount.
For assistance, contact OTC:
- OkTAP: oktap.tax.ok.gov
- Help Center: oklahoma.gov/tax/helpcenter
- Correspondence mail: Oklahoma Tax Commission, Oklahoma City, OK 73194
Oklahoma Unemployment Insurance (UI) Tax — Form OES-3
Oklahoma employers are required to file unemployment insurance contributions and wage reports each quarter using Form OES-3 (Employer's Quarterly Contribution Report), administered by the Oklahoma Employment Security Commission (OESC). These filings fund the Oklahoma UI Trust Fund, which provides temporary income to eligible workers who become unemployed through no fault of their own.
To learn more about all employer rights and responsibilities, view the OESC Employer Handbook (OES-175).
Who Must File
All Oklahoma employers must register with OESC and file quarterly UI contribution reports (Form OES-3) if they meet either of the following criteria:
- Wages totalling $1,500 or more were paid in any calendar quarter, OR
- At least one employee worked for one day per week for 20 or more weeks during the calendar year, regardless of whether those weeks were consecutive.
Agricultural, domestic, and some nonprofit employers have different liability criteria. Contact OESC at 405-552-6799 for full details.
Employers must register online through EZ Tax Express or use Form OES-001 (Application for Oklahoma UI Tax Account Number) before filing.
You must file Form OES‑3 every quarter on all active tax accounts, even if no wages were paid and no contributions are owed.
Reimbursing Employers: Some government agencies, tribal agencies, and nonprofit organizations may elect to be reimbursing employers. Use Form OES-002A (Application for Election to Reimburse) to apply. Contact OESC for eligibility details.
Employers contributing to the Oklahoma UI tax are required to post the Unemployment Insurance Benefits Notice to Worker (OES-044) in places readily accessible to all employees.
Taxable Wage Base & Contribution Rates
Oklahoma unemployment tax is assessed based on each employee's taxable wages and the employer's assigned
contribution rate.
Annual Wage Base:
For 2026, the Oklahoma unemployment insurance taxable wage base is $25,000 per employee. Wages paid to an employee above $25,000 are not subject to UI contributions for the calendar year.
Contribution Rate:
Oklahoma assigns UI contribution rates annually based on an employer's experience rating.
- New Employers (2026):Flat rate of 1.5% — applied to all newly subject employers until they build a sufficient experience history of at least four quarters within a rate cycle.
- Experienced Employers: Rates vary based on benefit wage charges and timely taxable payroll history. For 2026 (Conditional Factor A, State Experience Factor 30%): range from 0.2% to 5.8%.
Employers receive their annual Notice of Employer Contribution Rate (OES-048) from OESC each year by September 30 for the upcoming rate year. To protest a rate, submit Form OES-048P (Contribution Rate Protest Form) within 20 days of the notice date.
What to Report
Each quarter, employers must include the following in the Employer's Quarterly Contribution Report:
- Employee Information: Employee name, Social Security Number (SSN), and wages paid during the quarter
- Wages Paid: Total gross wages paid to all employees during the quarter, including salaries, bonuses, commissions, and other remuneration
- Employer Details: Business name, address, FEIN, and Oklahoma SUTA account number
- Taxable Wage Data: Total taxable wages subject to UI contributions per employee, up to $25,000 per employee for 2026
- Employment Counts: Monthly employment counts for each of the three months in the quarter
When to File
The filing deadlines are as follows:
- Q1 (Jan–Mar): Due April 30
- Q2 (Apr–Jun): Due July 31
- Q3 (Jul–Sep): Due October 31
- Q4 (Oct–Dec): Due January 31 of the following year
Reports are due on the due date regardless of whether it falls on a non-business day.
How to File
Oklahoma does not offer a paper filing option for Form OES-3. All employers are required to file online, regardless of size or number of employees.
Online (Required for all employers):
- Employers manage accounts, file quarterly contribution reports, pay contributions, and view electronic communications through the OESC online portal.
- EZ Tax (Legacy): eztaxexpress.oesc.ok.gov — file quarterly wage reports, manage UI tax accounts, update business information.
- Employer Portal (New): Access via the OESC Employer Portal (same login).
Receive electronic notifications for benefit wage charges and employee separations, respond to notices electronically, and manage separations. OESC is transitioning from EZ Tax Express to the new Employer Portal.
Both systems use a single sign-on, and employers can switch between them seamlessly. OESC is actively transitioning from EZ Tax to the new Employer Portal.
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Tax Payments
Contributions may be remitted online through EZ Tax Express via ACH debit or electronic check. Payments must be submitted by the quarterly due date to avoid penalties and interest.
FUTA Credit for Timely Filers
Oklahoma employers who file Form OES-3 and pay UI contributions on time are eligible for up to a 5.4% FUTA credit, reducing the effective federal unemployment tax rate from 6.0% to 0.6% on the first $7,000 of wages per employee per year. Late payments or unfiled quarterly contribution reports can reduce or eliminate this credit entirely, turning a state compliance issue into a significantly larger federal tax bill.
Oklahoma Unemployment Insurance Penalties
| Penalty Type | Rate / Amount | When Incurred |
|---|---|---|
| Delinquent quarterly report — experience-rated employers | $200 plus 10% of total contributions due | Report not filed within 15 days of Notice of Non-Receipt (OES-054) |
| Delinquent quarterly report — reimbursing employers | $20 per day up to $200 maximum | Report not filed by due date |
| Late reimbursement payment | 5% of the amount due | Payment not made within 45 days of Quarterly Statement mailing |
| Interest | 1% per month | Accrues on all past-due contributions and penalties until paid in full |
| UI Tax Fraud | Fine $50–$500, up to 90 days imprisonment, or both per offense | False statements, failure to disclose material facts, or willful non-compliance — Oklahoma Statute 40, Section 5-103 |
Oklahoma UI Corrections
If you discover an error on a previously filed Form OES-3 (e.g., incorrect wages or miscalculated contributions), submit a corrected report as soon as possible, preferably before the next quarter's filing, to avoid additional penalties.
- 1. Online (Preferred): Amend the report directly through the OESC Employer Portal or EZ Tax system.
- 2. By Paper: Use Form OES-003B (Employer's Quarterly Adjustment Report) for corrections. Do not adjust prior quarter errors on the current quarter report — always file a separate adjustment.
For a refund of overpaid contributions, submit Form OES-033 (Employer Refund Application).
For assistance, contact OESC:
- Employer Support: 405-552-6799 (Mon–Fri 8:00 AM–4:15 PM)
- Online: eztaxexpress.oesc.ok.gov
- Mail: UI Employer Services, PO Box 52003, Oklahoma City, OK 73152-2003
- Office locations: oklahoma.gov/oesc/about/locations.html
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TaxBandits offers clear, flat-rate pricing for Oklahoma, ensuring fast, accurate, and affordable e-filing.
| Forms | Price per Form* |
|---|---|
| New Hire Reporting | $1 / Employee |
| Withholding Form (WTH-10001), (WTH-10004) | $5.95 |
| Unemployment Quarterly Contribution Report (Form OES-3) | $5.95 |
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- New Hire Reporting
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Frequently Asked Questions
How do I report a new hire in Oklahoma?
Report online through the Oklahoma Employer New Hire Reporting System at apps.ok.gov/oesc/newhire/app, available 24/7. You will need the employee's full name, address, Social Security Number, and start date, along with your business name and FEIN. Alternatively, submit Form OES-112 by fax to (405) 557-5350 or by mail to Oklahoma New Hire Reporting Center, PO Box 52003, Oklahoma City, OK 73152-2003.
What is the deadline to report a new hire in Oklahoma?
All newly hired employees must be reported within 20 calendar days of their start date. Electronic filers must submit two monthly reports no more than 16 days apart. Employees who quit before the report is due must still be reported. Recalled employees must be reported using the "Recalled" checkbox on Form OES-112 with their return-to-work date.
Do Oklahoma employers have to report independent contractors as new hires?
No, with one exception. Independent contractors working under a formal contract are not required to be reported. However, if your business pays wages directly to the individual regardless of how they are classified, a new hire report is required. The determining factor is always whether your business pays wages directly, not how the worker is titled or contracted.
What is the difference between Form WTH-10001 and Form WTH-10004 in Oklahoma?
Form WTH-10001 is the quarterly return filed once every quarter reporting total Oklahoma wages and income tax withheld, due on the 20th of the month following each quarter close. Form WTH-10004 is the monthly payment coupon used by employers who withhold more than $500 per quarter to remit payments each month. These are two completely separate obligations — filing WTH-10004 monthly does not replace WTH-10001, which must still be filed at quarter end.
How do I register for an Oklahoma withholding tax account, and what are my filing obligations?
Register at oktap.tax.ok.gov by clicking "Register for a Business," selecting "Business Registration," then choosing "ONLY register a new withholding account." Once registered, file Form WTH-10001 every quarter by the 20th of the month following quarter close, even if no wages were paid. If you withhold more than $500 per quarter, also remit monthly payments using Form WTH-10004 by the 20th of each month. Both obligations run simultaneously, and one does not replace the other.
What happens if I file or pay Oklahoma withholding tax late?
A penalty of 10% of the tax withheld is assessed on any return or payment filed after the due date. Interest accrues at 1.25% per month on any unpaid balance from the original due date until paid in full. Both charges apply simultaneously to a late payment that is also filed late. Source: Form WTH-10001 instructions — oklahoma.gov/tax.
Do I need to file an Oklahoma UI report if I paid no wages this quarter?
Yes. All employers with an active Oklahoma SUTA account must file every quarter, even if no wages were paid. Skipping a quarter triggers a Notice of Non-Receipt (OES-054) from OESC. If not filed within 15 days of that notice, a penalty of $200 plus 10% of contributions due is assessed for experience-rated employers. File every quarter through eztaxexpress.oesc.ok.gov.
What is the Oklahoma UI taxable wage base and new employer rate for 2026?
For 2026, Oklahoma UI contributions apply to the first $25,000 in wages per employee per year. New employers pay a flat rate of 1.5% until they build sufficient experience history. Experienced employers receive a computed rate between 0.2% and 5.8% based on their benefit wage ratio. Employers receive their annual rate notice (OES-048) from OESC each year. Source: OESC Important Numbers for 2026 — oklahoma.gov/oesc.
Does paying Oklahoma UI contributions on time reduce my federal unemployment tax?
Yes. Oklahoma employers who pay UI contributions on time qualify for up to a 5.4% FUTA credit, reducing the federal unemployment tax rate from 6.0% to just 0.6% on the first $7,000 of wages per employee per year — saving up to $378 per employee annually. Late payments or unfiled quarterly reports can reduce or eliminate this credit entirely.
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