Sources checked:
Quick answer. Oklahoma: $24,400 SUTA wage base; 1.5% new employer rate; new hires reported in 20 days; $7.25 minimum wage; no statewide paid sick leave law; no adult meal break rule; final pay by the next payday if fired. 13 of 18 checklist items are confirmed on official pages; 5 are marked not confirmed, with the page to check.
Oklahoma 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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Not confirmedOpen a state unemployment tax account
Not confirmed — check Oklahoma Employment Security Commission (OESC).
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ConfirmedTaxable wage base for 2027
$24,400 per employee in 2027 ($25,000 in 2026).
OESC lists a taxable wage base of $24,400 for 2027, lower than 2026.
Source: OESC: Contribution Rates, checked November 2026 · More: Oklahoma unemployment tax 2027
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ConfirmedNew employer tax rate
1.5% for a new employer.
OESC: the rate for newly established employers is 1.5%.
Source: OESC: Contribution Rates, checked November 2026 · More: Oklahoma unemployment tax 2027
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Not confirmedQuarterly wage reports and payments
Not confirmed — check OESC: Contribution Rates.
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Oklahoma Tax Commission: Withholding Tax.
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the new employee's start date.
- Who: All newly hired employees; employees recalled after a layoff are re-reported with the return-to-work date.
- Independent contractors: no. If the work is based on a contract rather than an employer-employee relationship, the Oklahoma Employment Security Commission says you are not required to report.
- How: online, mail. Online is preferred; the paper form is OES-112.
Source: Official page, checked November 2026 · More: First hire checklist for Oklahoma
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Not confirmedE-Verify for private employers
Not confirmed — check Procurement Information Memorandum 10-01: Oklahoma Taxpayer and Citizen Protection Act of 2007.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$7.25 an hour.
$7.25 for employers with 10 or more full-time employees at one location or gross sales over $100,000 (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.
Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedRate for: All other employers not covered by the FLSA
$2.00 an hour in 2027 ($2.00 in 2026).
US DOL.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
Asked whether an employer is required to offer benefits, the Oklahoma Department of Labor's wage and hour FAQ answers that Oklahoma has no mandatory benefits law; eligibility follows the employer's own policy. The FAQ doesn't name sick leave separately.
Source: FAQs - Wage and Hour (Oklahoma Department of Labor), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No state requirement, per the state's own page. No break or lunch requirement for employees 16 or older.
Neither federal nor state law requires employers to provide breaks to employees that are 16 or older.
Source: Oklahoma DOL: Wage and hour FAQs, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. No rest break requirement for employees 16 or older.
Neither federal nor state law requires employers to provide breaks to employees that are 16 or older.
Source: Oklahoma DOL: Wage and hour FAQs, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedBreaks for workers under 18
14- and 15-year-olds get a 30-minute rest period for 5 consecutive hours worked and a cumulative hour for 8 consecutive hours. Employers must document these breaks. (Ages: 14 and 15.)
a 30 minute rest period for five (5) consecutive hours worked
Source: Oklahoma DOL: Wage and hour FAQs, checked November 2026 · More: Meal and rest break laws by state
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Most employers. Exempt: an employer with five or fewer employees who are all related to the employer by blood or marriage.
In Oklahoma, most employers must provide coverage to their employees with workers' compensation coverage.
- Owners and officers: Sole proprietors aren't employees and needn't cover themselves but may elect to; LLC members owning at least 10% and stockholder-employees owning at least 10% likewise.
- Poster: The guide says every employer should post CC-Form-1A where employees can see it.
- The commission's employer guide says it is based on the laws and rules in effect in 2015.
Source: Guide for Employers (Oklahoma Workers' Compensation Commission), checked November 2026 · More: Oklahoma workers' comp
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ConfirmedIf there's no coverage
Penalties of up to $1,000 per day.
Source: Guide for Employers (Oklahoma Workers' Compensation Commission), checked November 2026 · More: Oklahoma workers' comp
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
The employer may wait until the next regularly designated payday, whether the employee quit or was fired.
An employer may wait until the next regularly designated payday
Source: Oklahoma Department of Labor: FAQs, Wage and Hour, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
The employer may wait until the next regularly designated payday, whether the employee quit or was fired.
An employer may wait until the next regularly designated payday
- Unused vacation: Oklahoma's wage law defines wages to include holiday and vacation pay.
- If it's late: If the employer willfully withheld wages with no bona fide disagreement, liquidated damages of 2% of the unpaid wages for each day, up to the amount of the unpaid wages.
Source: Oklahoma Department of Labor: FAQs, Wage and Hour, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
A minimum of 2 work search efforts for each week unemployed.
Source: OESC: Claimant Handbook, OES-339 (Rev. 06-3-2026), checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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Not confirmedState copies of W-2s and 1099s
Not confirmed — check Oklahoma Tax Commission: Withholding Tax.
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) |
Still to confirm
- Open a state unemployment tax account: check Oklahoma Employment Security Commission (OESC)
- Quarterly wage reports and payments: check OESC: Contribution Rates
- State income tax withholding: check Oklahoma Tax Commission: Withholding Tax
- E-Verify for private employers: check Procurement Information Memorandum 10-01: Oklahoma Taxpayer and Citizen Protection Act of 2007
- State copies of W-2s and 1099s: check Oklahoma Tax Commission: Withholding Tax
Oklahoma kit
Oklahoma Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Oklahoma unemployment tax wage base for 2027?
$24,400 per employee in 2027 ($25,000 in 2026). OESC lists a taxable wage base of $24,400 for 2027, lower than 2026.
How soon must a Oklahoma employer report a new hire?
Within 20 days of the new employee's start date.
What is the Oklahoma minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does Oklahoma require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in Oklahoma?
If the employer ends the job: The employer may wait until the next regularly designated payday, whether the employee quit or was fired. If the employee quits: The employer may wait until the next regularly designated payday, whether the employee quit or was fired.
Does Oklahoma require state W-2 or 1099 filing?
Not confirmed in our data files. Check Oklahoma Tax Commission: Withholding Tax (https://oklahoma.gov/tax/businesses/withholding.html).
Do Oklahoma employers need workers' comp?
Most employers. Exempt: an employer with five or fewer employees who are all related to the employer by blood or marriage.
Related: Employer compliance by state · 2027 changes for employers