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Version: 1.7.3

Oklahoma Payroll Tax Compliance

Employers in Oklahoma must meet three key payroll compliance obligations: state income tax withholding, unemployment insurance (UI), and new hire reporting.

Each requirement comes with its own forms, deadlines, and reporting rules established by state agencies. The sections below provide a clear overview of these obligations.

Oklahoma Withholding Tax Requirements​

Oklahoma employers are required to withhold state income tax from employee wages and file returns with the Oklahoma Tax Commission (OTC).

  • Employers are not required to withhold Florida state income tax from employee wages.
  • No Florida state income tax withholding returns or deposits are required.

Florida Reemployment Tax (UI) Requirements​

Employers are liable for Florida unemployment insurance tax, known as Reemployment Tax, administered by the Florida Department of Revenue.

Form WTH10001

  • Filed monthly or quarterly, depending on the employer’s assigned filing frequency.
  • Reports Oklahoma state income tax withheld from employees.
  • Monthly filers must submit the return on or before the 20th day of the following month. Quarterly filers must submit the return on or before the 20th day of the month following the quarter.
  • Must be filed even if no tax is due, if the employer is active and registered.

Form WTH10002

  • Filed annually as the reconciliation return.
  • Reconciles the total Oklahoma income tax withheld during the year with amounts previously reported.
Note:

TaxBandits API supports the automation of Form WTH10001. See how it works

Oklahoma Unemployment Insurance (UI) Requirements​

Employers are liable for Oklahoma unemployment insurance taxes, administered by the Oklahoma Employment Security Commission (OESC).

The state requires quarterly reporting using the following forms:

Form OES-3

  • Employer’s Quarterly Contribution Report is used to report total wages, taxable wages, and UI contributions due.
  • Filed quarterly on April 30, July 31, October 31, and January 31.
  • Employers must file even if no wages were paid (zero wage reports).

Form OES-3C

  • Employer’s Quarterly Wage Report Continuation is used to report employee-level wage details.
  • Filed along with Form OES-3 each quarter.

Oklahoma Unemployment Insurance (UI) Requirements​

Employers must report all newly hired and rehired employees to the Oklahoma New Hire Reporting Center. This reporting supports the enforcement of child support orders and the detection of fraud.

Employers must submit new hire reports within 20 days of the employee’s hire date.