Short answer. OESC lists a taxable wage base of $24,400 for 2027, lower than 2026. New employers pay 1.5%.
$24,400
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $24,400 (down $600)
- 2026 wage base
- DOL table, effective January 2026.
- New employer rate
- 1.5%. OESC: the rate for newly established employers is 1.5%.
- Rate range
- 0.1%–5.5% (2027). OESC, 2027: 0.1% to 5.5% (the DOL table lists 0.2% to 5.8% for 2026).
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Oklahoma Employment Security Commission (OESC)
- Registration
- Employer portal. Portal: OESC links EZ Tax Express to manage accounts, pay and file; it doesn't show a separate registration link.
What it costs: an example
Three employees at the new employer rate of 1.5% on the $24,400 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $10,000.00 | $150.00 | Not reached | $42.00 |
| Around the base | $24,400.00 | $366.00 | Q4 | $42.00 |
| Above the base | $44,000.00 | $366.00 | Q3 | $42.00 |
Total for the three: $882.00 state plus $126.00 federal. Run your own staff in the SUTA and FUTA calculator set to Oklahoma.
Setting up the account for 2027
- Register for an unemployment tax account: Portal: OESC links EZ Tax Express to manage accounts, pay and file; it doesn't show a separate registration link.
- Set the 2027 wage base of $24,400 in payroll.
- Use 1.5% until your rate notice arrives; then enter the notice rate for the year.
- Confirm the quarterly report dates with the agency and put them on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Not stated on the official pages we opened: quarterly due dates, the registration link.
Official sources
- OESC: Contribution Rates
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Oklahoma unemployment tax questions
What is the Oklahoma unemployment tax wage base for 2027?
$24,400 per employee, down $600 from $25,000 in 2026. OESC lists a taxable wage base of $24,400 for 2027, lower than 2026.
What SUTA rate does a new employer pay in Oklahoma?
1.5%. OESC: the rate for newly established employers is 1.5%. On a full $24,400 base that's $366.00 per employee for the year.
What is the range of Oklahoma unemployment tax rates for 2027?
0.1%–5.5% of taxable wages. OESC, 2027: 0.1% to 5.5% (the DOL table lists 0.2% to 5.8% for 2026). An established employer's own rate is on the notice the state mails each year; at the top rate one employee on a full $24,400 base costs $1,342.00.
Where does a new employer register for Oklahoma unemployment tax?
Portal: OESC links EZ Tax Express to manage accounts, pay and file; it doesn't show a separate registration link. Register after your first payroll there so the account and rate are in place before the first quarterly report.
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