Oklahoma Payroll Tax Compliance

QuickBooksHelp · ‎09-08-2019

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Tax Forms

Agency Form Detail

Form ID	Tax Code	Form Name
OES-3 (Electronic Only) (Filing)	UI	Employer's Quarterly Contribution Report	view
Effective Date Form Name Employer's Quarterly Contribution Report Filing Frequency Quarterly Filing Due Dates Due on or before the last day of the month following the calendar quarter (April 30, July 31, October 31, January 31). To be timely, the report must be received on or before MIDNIGHT of the due date of the report. W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Create and Upload File Report Send Methods Available in QuickBooks Online Payroll Filing Methods Worksheet to be used to assist with the filing and/or payment submission to the agency. Payment Methods Check
New Hire Report (Filing)	UI	New Hire Report	view
Effective Date Form Name New Hire Report Filing Frequency As required. Filing Due Dates Due within 20 days after the employee is hired, rehired or returns to work. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Print and Mail Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
Form W-3	WH	Form W-3	view
Effective Date Form Name Form W-3 Filing Frequency Annual Filing Due Dates January 31st W2's sent with Annual Filing? Yes File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date Send Methods Available in QuickBooks Online Payroll Filing Methods None Payment Methods None
WTH 10001 (Filing)	WH	Oklahoma Wage Withholding Tax Return	view
Effective Date Form Name Oklahoma Wage Withholding Tax Return Filing Frequency Quarterly Filing Due Dates Due on or before the 20th of the month following the end of the quarter. W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Print and Mail Payment Methods-DIY Check Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods ACH Credit or Check
WTH 10004 (Payment)	WH	Oklahoma Withholding Payment Coupon	view
Effective Date Form Name Oklahoma Withholding Payment Coupon Filing Frequency Monthly Filing Due Dates Due on or before the 20th day of the month following the payroll period. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Print and Mail Payment Methods-DIY Check Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods ACH Credit or Check
State W2 (Filing)	WH	Wage and Tax Statement	view
Effective Date Subform of W-2 Form Name Wage and Tax Statement Filing Frequency Annual Filing Due Dates January 31st W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No

Withholdings

Agency contact information

Effective Date

Agency Name: Oklahoma Tax Commission

Vendor Payable Name: Oklahoma Tax Commission

Mailing Address: Withholding Tax Division
2501 North Lincoln Boulevard
Connors Building, Capitol Complex
Oklahoma City, OK 73194-0010

Phone Numbers: Business Tax Information
405-521-3160

Support Email: otcmaster@tax.ok.gov

Support Website URL: http://www.ok.gov/triton/contact.php?ac=281&id=257

Agency Website URL: http://www.ok.gov/tax/Businesses/index.html

Agency Holidays

Effective Date

Agency Holidays: Federal Reserve Bank Holidays:

New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Day after Thanksgiving - November 27
Day before Christmas - December 24

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date

Account Number Name: OK Tax Commission Taxpayer FEI No.

QuickBooks Employer Account Number Format(s): WTH-99999999-99

Agency Withholding Details

Effective Date

WH Supported?: Yes

Allowance Amount Detail: $1,000

Supplemental Rate Detail: 5.00%

W4 Requirements

Effective Date

Can Use Federal W4?: No

Agency Tax Payment Details

Effective Date

Tax Payment Name: OK Withholding

Verification Tracking

Last Verified Date: 02-20-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Monthly	OK Withholding	view
Effective Date Tax Payment Name OK Withholding Frequency Monthly Liability Accrual Period Calendar Month Due Date On or before the 20th of the following month Threshold Requirement Withholding liability of $500, but less than $5,000 per quarter.
Semiweekly	OK Withholding	view
Effective Date Tax Payment Name OK Withholding Frequency Semiweekly Liability Accrual Period Saturday - Tuesday Wednesday - Friday Due Date Saturday - Tuesday payday - following Friday Wednesday - Friday payday - following Wednesday Threshold Requirement Avg taxes owed for the previous fiscal year greater than or equal to $10,000
Quarterly	OK Withholding	view
Effective Date Tax Payment Name OK Withholding Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due on or before the 20th day of following the close of the quarter except where the amount withheld is greater than $500 per quarter Threshold Requirement Withholding liability less than $500 per quarter.

Electronic Mandate Requirements

Effective Date

Employer Filing Requirements: WH Filing: If the tax withheld is $5,000 or more per month in the previous fiscal year the employer is required to file electronically.

Employers assigned a Federal Semi-Weekly deposit frequency must file electronically

W-2 Filing: All employers are required to file electronically

Employer Payment Requirements: Employers assigned a Federal Semi-Weekly deposit frequency must pay electronically.

Unemployment Tax

Agency contact information

Effective Date

Agency Name: Oklahoma Employment Security Commission

Vendor Payable Name: Oklahoma Employment Security Commission

Mailing Address: Physical Address:
Will Rogers Memorial Office Bldg.
2401 N. Lincoln Boulevard
Oklahoma City, OK 73105

Mailing Address:
Oklahoma Employment Security Commission
PO Box 52003
Oklahoma City OK 73152-2003

Phone Numbers: Employer Taxes/Contributions and New Accounts
405--557-5330

Support Email: OESCHelps@oesc.state.ok.us

Agency Website URL: http://www.ok.gov/oesc_web/

Agency Holidays

Effective Date

Agency Holidays: Federal Reserve Bank Holidays:

New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Day after Thanksgiving - November 27
Day before Christmas - December 24

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date

Account Number Name: OK Employment Security Commission Acct No.

QuickBooks Employer Account Number Format(s): 99-9999999

Agency Tax Rate Detail

Effective Date

Fixed Dollar Amount: N/A

Minimum Rate: 0.1%

Maximum Rate: 5.5%

New Employer Rate: 1.5%

Employer Wage Base

Effective Date

Wage Base Amount: $18,700.00

Employee Rates

Fixed Rate: N/A

Employee Wage Base

Wage Base Amount: N/A

Agency Surcharge Detail

Effective Date

Surcharge Name: Tech Fee

Surcharge Abbreviation: Tech fee

Creditable to FUTA: No

Fixed Rate: N/A

Minimum Rate: N/A

Maximum Rate: N/A

New Employer Rate: N/A

Wage Base Amount: N/A

Verification Tracking

Last Verified Date: 11-01-2019

Agency Tax Payment Details

Effective Date

Tax Payment Name: OK Unemployment Insurance

Verification Tracking

Last Verified Date: 07-30-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Quarterly	OK Unemployment Insurance	view
Effective Date Tax Payment Name OK Unemployment Insurance Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31). Threshold Requirement NA

Electronic Mandate Requirements

Effective Date

Employer Filing Requirements: All employers must file electronically.

Employer Payment Requirements: No mandate

Employer Registration

Withholding Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: https://www.ok.gov/tax/Forms_&_Publications/Publications/Business_Registration/

Is there a registration fee?: No

What is the name of the form to use for registration?: Online Business Registration

What is the link to the form for registration?: https://www.ok.gov/tax/Forms_&_Publications/Publications/Business_Registration/

Additional information about the registration for this state.: Online registration will create an account number in 5-7 business days. At the end of the online application employer will receive an email with a confirmation number. The account number will be emailed to the employer in 5-7 business days. Employer will also receive account number in regular mail.

Unemployment Insurance Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: https://eztaxexpress.oesc.state.ok.us/Access/LearMore.aspx

Is there a registration fee?: No

What is the name of the form to use for registration?: OK ESC Employer Account Registration

What is the link to the form for registration?: https://eztaxexpress.oesc.state.ok.us/Access/Default.aspx

Additional information about the registration for this state.: Create on-line account using FEIN, obtain user name and password, log back into account to complete the status report (Application for UI Account Number).

Online registration account number will be available the next day. Employer can log into their account and get the account number. Account number is created in an overnight process. Questions relating to online registrations should call 405-557-5452.

Paper registrations will take 7-10 business days to process and an account number issued. Account number will be mailed unless specific instructions accompany the application requesting it be emailed. Questions relating to paper registrations should call 405-557-5330.

Oklahoma Payroll Tax Compliance

Tax Forms

Agency Form Detail

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Withholdings

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Withholding Details

W4 Requirements

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Unemployment Tax

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Tax Rate Detail

Employer Wage Base

Employee Rates

Employee Wage Base

Agency Surcharge Detail

Verification Tracking

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Employer Registration

Withholding Tax

Unemployment Insurance Tax

Payroll Tax Compliance Links

California Payroll Tax Compliance

Massachusetts Payroll Tax Compliance

Texas Payroll Tax Compliance

Arizona Payroll Tax Compliance

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