Oklahoma Payroll Information

Oklahoma 2025 Minimum Wage:

• $7.25 per hour
• $2.13 per hour for tipped employees

Oklahoma Overtime Rules:

• 1.5 x’s regular rate for all hours worked over 40 in the workweek

Oklahoma Paystub Requirements:

• An employer must include with each payment of wages a brief itemized statement of any and all deductions therefrom.

How often do you have to pay employees in Oklahoma?

• Non-exempt employees must be paid at least twice per month.  State, county, municipal, and exempt employees must be paid at least once per month.

When is an employee’s final check due in Oklahoma?

• Voluntary resignation – next regular payday
• Involuntary termination – next regular payday

Oklahoma Withholding Tax Registration

• Register online

Wages subject to Oklahoma Withholding Tax

• Except for the exceptions listed in the Withholding Tax guide, compensation for services rendered in Oklahoma is subject to Oklahoma withholding tax.

Oklahoma Employee’s withholding allowance certificate

• OK-W-4

Reciprocity

• None

Oklahoma Withholding TaxDue Dates

• Due monthly by the 20th of the following month if more than $500 withheld per quarter
• Due quarterly by the 20th of the month if less than $500 withheld per quarter
• Due semiweekly (federal deposit schedule) if more than $10,000 withheld per month.

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Oklahoma Unemployment Tax Registration

• Register online

Oklahoma Unemployment Tax Employer Liabilities

• New employer rate: 1.5%
• 2025 Taxable Wage Base: $28,200

Oklahoma Unemployment Tax Due Dates

• Return and payment are due quarterly on the last day of the month following the end of the reporting period

Oklahoma New Hire Reporting

• Oklahoma New Hire Reporting Center
  PO Box 52004
  Oklahoma City, OK 73152-2004
• Phone: 866-553-2368
• Fax: 405-557-5350
• Report online or using paper form

Oklahoma Child Support

• Oklahoma Child Support Centralized Registry
  PO Box 268849
  Oklahoma City, OK 73126-8849
• Phone: 405-522-2273
• Pay online
• [email protected]
• [email protected] (to request to receive orders electronically)

Resources

• • Oklahoma Department of Labor
  • Oklahoma Tax Commission
  • Oklahoma Department of Human Services
  • Oklahoma Employer New Hire Reporting System