What are the Oklahoma payroll tax registration requirements?

 If you plan to process payroll in Oklahoma or hire employees who live or work there, you must register as an employer with the state. Registration ensures you can properly withhold, report, and pay Oklahoma payroll taxes.

Oklahoma Registration for Income and Unemployment Taxes

The State of Oklahoma requires you to register with the following tax agencies to make Oklahoma state tax payments and filings:

• Oklahoma Tax Commission: Register and get your Wage Withholding Tax Account ID to file and pay SIT taxes. 

•  Oklahoma Employment Security Commission: Register and get your Employer Account Number to file and pay SUI taxes. 

 

Register for the Oklahoma Tax Commission
You must register with the Oklahoma Tax Commission to report the state withholdings. Here are some common methods to register. 

• Register via Online

  • Visit the Oklahoma Taxpayer Access Point (OkTAP) website.

  • Navigate to the “Business” Section and click “Register for a Business.”

  • Click Business Registration 

  • Complete the remaining prompts to register for a withholding account.

  • You’ll receive your withholding account number and tax deposit schedule within 5 days.

 

• Register by mail
  You can register via mail and get your Wage Withholding Tax Account ID. It takes nearly 2 weeks to receive your Account ID.

 

• Number Issued:
  After completing the registration, you will receive an Oklahoma Wage Withholding Tax Account ID This number is used to file state withholding forms like Form WTH 10001, and Form OK W-2

 

State Withholding Certificate (Form A-4)

Employees must complete Form OK-W-4 to indicate their withholding allowances for Oklahoma state income tax. Employers use this form to calculate the correct amount of state tax to withhold.

• Due date: Must be completed on the first day of employment.

• Default rate: If not submitted, employers withhold using “single with 0 allowances.”

 

Oklahoma Payroll Tax Rates for 2025

Minimum Wage Base for Oklahoma

Minimum wage Base is the lowest pay that an employer is legally allowed to give an employee, as set by law.     

 

Oklahoma State Unemployment Insurance (SUI)
SUI taxes are state-level payroll taxes that employers pay to fund unemployment benefits for eligible workers who lose their jobs through no fault of their own. Here are the SUI tax rates for Oklahoma :

 

Oklahoma Payroll Tax Deposits

To pay your Withholding and unemployment taxes, you must follow the given methods:

Withholding tax deposits 

• Pay via Online: To pay online via e-check or credit card, sign in to the OkTAP Payment page.

• Pay via Mail: To pay by mail, complete the payment voucher Form WTH10004 and make a check payable to:
  
  Oklahoma Tax Commission, 
  Post Office Box 26920, 
  Oklahoma City, OK 73126-0920.

 

Unemployment tax deposits

• Pay via Online: To pay your unemployment tax payment, sign in to the EZTaxExpress portal.

• Pay via Mail: Complete Form OES-1 to pay your unemployment tax payments.
  Mail the check to:

Oklahoma Employment Security Commission, 
Attn: Employer Compliance, 
PO Box 52003, Oklahoma City, 
OK 73152-2003.

 

Oklahoma Payroll Tax Filings

Here are the tax forms to be filed with the Department of Revenue (DOR) and the Department of Economic Security(DES).

Oklahoma Department of Revenue (DOR)
 

• Form WTH 10001, Employer’s Wage Withholding Tax Return: Form WTH 10001 is used by Oklahoma employers to report and pay the state income taxes withheld from employee wages. Employers must file this form even if no tax was withheld during the filing period.

 

How to file?

• File by online: To file online, visit the OK TAP portal

• File by mail: You must download the complete Form WTH 10001 and mail the return with tax payment to the address mentioned on the form.

 

Deadline: Due monthly, quarterly, or annually, depending on the employer’s assigned filing frequency (set by the OTC based on the amount withheld).

• Monthly filers: Due on the 20th of the following month.

• Quarterly filers: Due the last day of the month following the quarter (Apr 30, Jul 31, Oct 31, Jan 31).

• Annual filers: Due January 31 of the following year.

 

• Form OK W-2, Wage and Tax Statement:  Form OK W-2 reports each employee’s annual wages and the amount of Oklahoma state income tax withheld. Employers must provide copies to employees, the Oklahoma Tax Commission (OTC), and the Social Security Administration (SSA).

How to file?

You can file by uploading a file or manually entering W-2 data online. No paper filings are accepted. 

Deadline: The deadline for filing the annual Form OK W-2 is January 31

 

Oklahoma Employment Security Commission:

• Form OES-3, Employer’s Quarterly Contribution Report:  Form OES-3 is used by Oklahoma employers to report unemployment insurance (UI) wages and contributions each quarter. It ensures that the Oklahoma Employment Security Commission (OESC) receives accurate records of taxable wages and UI tax payments.

How to file?

• File by online: File electronically through the OESC EZ Tax Express portal

• File by mail: Complete Form OES-3 and send it to the address provided on the form, along with any required payment.

 

Deadline: Form OES-3 must be filed quarterly by the last day of the month following the end of each quarter:

 

• 1st Quarter (Jan–Mar): Due April 30

• 2nd Quarter (Apr–Jun): Due July 31

• 3rd Quarter (Jul–Sep): Due October 31

• 4th Quarter (Oct–Dec): Due January 31

 

New Hire Report 

The Oklahoma New Hire Reporting Program requires all employers to report newly hired or rehired employees within the state. Employers must report within 20 days of the employee’s hire or rehire date.

How to File a New Hire Report

You can file your Oklahoma New Hire Report in three main ways:

1. Online (Preferred)

• Submit reports through the Oklahoma New Hire Reporting Center website

2. Paper Form (Fax or Mail)

• Download and complete the Oklahoma New Hire Reporting Form and send it to:

• Mail: Oklahoma Employment Security Commission, PO Box 52003, Oklahoma City, OK 73152

• Fax: (405) 557-5350