--- title: "Oklahoma SUTA 2027: $24,400 Wage Base, 1.5% New Rate | MCC" description: "Oklahoma SUTA 2027: wage base $24,400, new employer rate 1.5%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-oklahoma-2027" --- Free guide · State payroll tax # Oklahoma unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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](https://eztaxexpress.oesc.ok.gov/). 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. Hiring in another state? [Employer registration in Oklahoma, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). | 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](/bookkeeping/suta-futa-cost-calculator?state=ok). ## 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](https://oklahoma.gov/oesc/employers/tax/contribution-rates.html) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) 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. Compare every state: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Ohio SUTA 2027](/bookkeeping/suta-ohio-2027) · [Pennsylvania SUTA 2027](/bookkeeping/suta-pennsylvania-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. 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