The Oklahoma State Agency that oversees the collection and reporting of state income taxes deducted from payroll checks is:
Oklahoma Tax Commission
Withholding Tax Division
2501 Lincoln Blvd.
Oklahoma City, OK 73194
(405) 521-3155
[http://www.oktax.state.ok.us/oktax/]
Oklahoma allows you to use federal form W-4 to calculate state income tax withholding.
Not all states allow salary reductions made under Section 125 or 401(k) cafeteria plans to be treated in the same manner as the IRS code allows. In Oklahoma, cafeteria plans are not taxable for income tax purposes; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not subject to income taxes; taxable for unemployment purposes.
In Oklahoma, fringe wages are taxed at a flat rate of 6.65%.
W-2 forms are not required in Oklahoma.
The Oklahoma State Unemployment Insurance Agency is:
Employment Security Commission
Unemployment Insurance Division
post office box 52003
Oklahoma City, OK 73152
(405) 667-7138
[http://www.state.ok.us/~okdol/workcomp/index.htm]
The state of Oklahoma taxable wage base for unemployment purposes is wages up to $14,300.00.
Oklahoma has optional quarterly wage reporting on magnetic media.
Unemployment records must be kept in Oklahoma for a minimum of four years. This information generally includes: name; Social Security number; hire, retirement and termination dates; wages per period; payroll periods and payment dates; termination date and circumstances.
The Oklahoma State Agency charged with enforcing state wage and hour laws is:
work Department
Wage and Hour Division
4001 North Lincoln Blvd.
Oklahoma City, OK 73105-5212
(888) 269-5353
http://www.state.ok.us/~okdol/
The minimum wage in Oklahoma is $5.15 per hour.
There is also no general provision in Oklahoma State Law that covers overtime pay at an employer that is not covered by the FLSA.
The state of Oklahoma’s new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the elements required by the federal government of:
- Name of the employee
- Date of employment
- employment status
- employee address
- Employee Social Security Number
- Name of the employee
- Employee Address
- Employer Federal Employer Identification Number (EIN)
This information must be reported within 20 days of hire or rehire.
Information can be submitted as W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Oklahoma.
You can contact the Oklahoma New Hire Reporting Agency at 800-317-3785 or on the web at http://www.ok.gov/oesc/
Oklahoma does not allow mandatory direct deposit
Oklahoma requires the following information on an employee’s pay stub:
item deductions
Oklahoma requires that the employee be paid no less frequently than twice a month; monthly for FLSA-exempt, qualified nonprofit, public sector employees.
Oklahoma requires that the time lapse between the end of the pay period and the payment of wages to the employee must not exceed eleven days.
Oklahoma payroll law requires that involuntarily terminated employees be paid their final pay on the next regular payday (by certified mail if requested by the employee) and voluntarily terminated employees be paid their final pay on next regular payday or by mail if requested by the employee.
Salary of the deceased employee of $3,000 to the designated beneficiary, surviving spouse, children or guardians (in that order).
Reversal laws in Oklahoma require unclaimed wages to be paid to the state after one year.
In addition, Oklahoma requires the employer to keep a record of wages abandoned and turned over to the state for a period of 10 years.
Oklahoma payroll law requires that no more than 50% of the minimum wage may be used as a tip credit.
In Oklahoma, the payroll laws that cover mandatory breaks or meal breaks are only that those under the age of 16 must have a 1-hour rest period during an 8-hour shift; Rest period of 30 minutes after 5 hours of work.
There is no provision in Oklahoma law for the retention of wage and hour records, so it is probably wise to follow the FLSA guidelines.
The Oklahoma agency responsible for enforcing child support laws and orders is:
Division of Child Support Enforcement
Department of Human Services
Capitol Station, Box 53552
Oklahoma City, OK 73152
(405) 522-5871
http://www.okdhs.org/childsupport/
Oklahoma has the following provisions for child support deductions:
- When to start withholding? Immediately after receiving the order.
- When to send the payment? Within 7 days of payment day.
- When to send a termination notice? Within 10 days of termination.
- Maximum administrative fee? $5 per payment; up to $10 per month.
- Retention limits? Federal Rules under CCPA.
Please note that this article is not updated for changes that may and will occur from time to time.