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Before providing pay stubs to employees and contractors in Oklahoma, it's crucial to grasp the relevant laws and regulations governing pay stub provisions in the state. .

This guide clarifies the essential requirements and obligations for employers in Oklahoma regarding the provision of pay stubs.


Pay stub regulations in Oklahoma

1. Are pay stubs required by law in Oklahoma?

Employers in Oklahoma must provide their employees with pay stubs every payday.

2. How often do you need a pay stub in Oklahoma?

Every employee (except exempt employees) shall be paid all wages due at least twice each calendar month. State, county, municipal and exempt employees shall be paid a minimum of once each calendar month.

As pay stubs are mandatory in Oklahoma, you will need to provide pay stubs every time you pay your employees.

3. What information can be included on a pay stub in Oklahoma?

The following information can be included in employee pay stubs:

  • Employee information such as name, last 4 digits of social security number, and address
  • Employer information such as name, employer identification number (EIN), and address
  • Employee's pay rate.
  • Total number of hours worked
  • Tax Deductions
  • Gross earnings before deductions.
  • The dates of the pay period.

4. Does Oklahoma have a state income tax?

Yes, state income taxes are applicable to employees in the state of Oklahoma.

5. Are there any other taxes applicable to Oklahoma?

No. There are no local taxes imposed in the state of Oklahoma

Information needed to generate pay stubs

To provide employees with accurate pay stubs, the information below is required.

  • Employee's total allowances
  • Employee's exemption status from state withholding
  • Employee's filing status additional state withholding amount

Oklahoma wage and hour laws

Employers in Oklahoma are required to adhere to wage and hour laws, which specify providing minimum wage, overtime pay, meal and rest breaks, and accrued paid time-off benefits to non-exempt employees.

Legal regulations encompass the following areas:

  • Minimum wage
  • Overtime pay
  • Meal breaks
  • Rest breaks
  • Paid time off and leave

Oklahoma Minimum Wage

In Oklahoma, employers are obligated to comply with minimum wage laws, which mandate that they compensate their employees at or above the specified minimum wage rate.

In Oklahoma, employees are entitled to a minimum wage based on the size and revenue of their employer.

  • Employers with ten or more full-time employees at a single location or those with annual gross sales exceeding $100,000, regardless of the number of full-time employees, must pay a minimum wage of $7.25 per hour.
  • For all other employers, the minimum wage is $2.00 per hour.

Overtime Pay

Non-exempt employees in Oklahoma are eligible for compensatory time at a rate of one and a half times their regular hourly wage for any hours worked beyond the standard 40-hour workweek.

Meal and rest break

In Oklahoma, employers are not mandated to offer rest breaks or meal breaks to their employees.

Employees typically receive a 15-minute paid rest break for every four hours worked, which is considered as time worked. Additionally, employees take a minimum 30-minute unpaid meal break for every six hours worked, which is not considered as time worked.

Paid time off and leave

Employers in Oklahoma must offer employees a combination of mandatory and discretionary leave benefits.

Required LeaveNon-Required leave
paidUnpaidPaid or Unpaid
Voting leave -2 hours paid time offThe Family and Medical Leave Act (FMLA) is a federal regulation that permits eligible employees to take up to 12 weeks of unpaid leave.Vacation leave
Jury Duty leaveBereavement leave
Military leaveHoliday leave
Sick leave

Oklahoma State Payroll Taxes 2024

  • Oklahoma Personal Income Tax(PIT)
  • Oklahoma State Unemployment Insurance (SUI)

Oklahoma Personal Income Tax(PIT)

The Oklahoma state personal income tax system features various tax brackets, including rates of 0.25%, 0.75%, 1.75%, 2.75%, 3.75%, and 4.75%. These rates are determined based on an employee's income level and filing status, which may include Single, Married Filing Jointly, Married Filing Separately, and Head of Household.

Oklahoma State Unemployment Insurance (UI)

In Oklahoma, the State Unemployment Tax Act (SUTA) serves to support unemployed workers by providing them with unemployment benefits. Through SUTA, the state gathers funds utilized for the administration of unemployment insurance benefits to individuals experiencing joblessness.

For the year 2024 in Oklahoma, contribution rates vary from 0.3% to 9.2%.

The taxable wage base is set at $27,000.

New employers are subjected to a tax rate of 1.50%.

Oklahoma payroll tax filing

Report of New hire Employees

Employers in Oklahoma are required to report all newly hired employees to the Oklahoma Employment Security Commission (OESC) within 20 days of their hiring date if reporting by mail or fax. For employers reporting electronically, reporting must occur at least twice monthly, also within 20 days of hiring. The hiring date is defined as the first day the employee performs services for wages.

Report of New hire Independent Contractors

Employers in Oklahoma are not obligated to report new independent contractors.

How to report employees' new hires in Oklahoma ?

You have the option to choose any of the following methods for reporting new hires.

Employees New Hire ReportAddress Information:
Oklahoma New Hire Reporting Center
P.O. Box 52003
Oklahoma City, OK 52003
Direct Phone: 405-325-9190
New Hire System issues Phone
Number: 405-557-5350
New Hire Form - Fax Number: 405-557-5452
Email: ocss.contact.esc@okdhs.org
Fax 1: 405-325-8210

Filing a Quarterly contribution Report(form OES-3 )

Under Oklahoma Unemployment Law, the majority of employers are accountable for unemployment contributions and must report these contributions on a quarterly basis. This entails submitting a comprehensive Quarterly Report each quarter and adhering to specified filing deadlines to ensure compliance with regulations.

Reporting PeriodDue Date
Quarter 1April 30
Quarter 2July 31
Quarter 3October 31
Quarter 4January 31

Personal income tax filing

For Oklahoma income tax returns, the general due date is April 15th. However:

  • If filing electronically, the deadline is extended to April 20th, with electronic payment required for timely remittance.
  • If the IRS extends the due date, you may file by that later date, noting any applicable "disaster designation."
  • If the due date falls on a weekend or holiday when OTC offices are closed, the return is due the next business day, with a postmark by the original due date required for timely filing.

Oklahoma Residents: All Oklahoma residents must file Form 511, regardless of their income level.

Part-Year Residents: Individuals who resided in Oklahoma for only part of the year may need to file Form 511-NR (Nonresident/Part-Year Individual Income Tax Return)

Have all the information handy?

With SecurePayStubs, you can calculate accurate federal and Oklahoma state taxes for your employees and generate pay stubs securely.

Create a paystub now

Processing payroll manually is complex

As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.To simplify the process and ensure compliance with Oklahoma regulations, consider leveraging an Oklahoma payroll calculator. This tool can streamline pay stub generation, saving you time and effort.

SecurePayStubs offers a user-friendly paystub generator, enabling you to quickly produce pay stubs for both your employees and independent contractors. With precise calculations for federal and Oklahoma state taxes, you can complete the process in under 2 minutes.

Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.

Spend less time generating pay stubs and more on your business growth.

Create a paystub now

This article has been updated from its original publication date of April 3, 2024.