Oklahoma Payroll Tax and Labor Laws

Get your Oklahoma State Tax ID Number 

Click HERE to obtain State Tax ID  

Click HERE to obtain State Unemployment Tax ID  

Oklahoma Wage and Hour Laws 

Minimum Wage 

Oklahoma follows the federal minimum wage standard of $7.25 per hour.  

For more information on Oklahoma’s minimum wage rules, please click HERE.  

Overtime 

Oklahoma follows the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).  

For more information on Oklahoma’s overtime rules, please click HERE.  

Pay Frequency 

Oklahoma labor rules require employers to pay all wages to nonexempt employees at least twice per calendar month on scheduled paydays. Exempt employees must be paid at least once per calendar month.  

For more information on Oklahoma’s pay frequency rules, please click HERE.   

Oklahoma Unemployment

Taxable Wage Base ($000s):                                   $25,700

New Employer Rate (% Taxable Wages):                   1.5%

Oklahoma Income Tax Withholding 

Oklahoma requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Withholding Tax Division, Oklahoma Tax Commission.  

All employers paying wages subject to withholding are required to withhold state income tax from wages earned by resident employees within the state and from wages earned by nonresident employees in the state. If an Oklahoma resident earns wages outside the state subject to another jurisdiction's withholding, Oklahoma withholding is not required. However, should the other state not have an income tax law, the employer must withhold Oklahoma tax from those wages earned in that state.  

Oklahoma State Resources 

Oklahoma Tax Commission  

Oklahoma Department of Labor  

Oklahoma Employment Security Commission  

Oklahoma SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024