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United States

Oklahoma

44 of 44 tracked categories have a recorded state source. Last reviewed 2026-08-13.

Verified

Minimum Wage

Verified

$7.25 / hour

The Oklahoma minimum wage is $7.25 per hour. Unless otherwise covered by federal wage-and-hour law, state coverage applies when an employer has at least ten full-time employees or equivalent, or grosses more than $100,000 annually.

Checked
2026-08-13
Oklahoma Department of Labor

Overtime

Verified

1.5%

Companies required to comply with federal wage-and-hour laws must pay covered employees one and one-half times the regular rate for hours worked over forty in a workweek.

Checked
2026-08-13
Oklahoma Department of Labor

Employee Classification

Verified

An employer-employee relationship exists for Oklahoma withholding when the service recipient has the right to control the manner and means of the work. No single factor controls, and withholding applies regardless of the label or payment method when the relationship exists.

Effective
2026-01-01
Checked
2026-08-13
Oklahoma Tax Commission

Pay Frequency

Verified

Every employee except an exempt employee shall be paid all wages due at least twice each calendar month. State, county, municipal, and exempt employees shall be paid at least once each calendar month, and regular pay dates must fall within eleven days after the pay period ends.

Checked
2026-08-13
Oklahoma Department of Labor

Final Pay

Verified

Whether an employee quits or is fired, the final paycheck is due on the next scheduled payday.

Checked
2026-08-13
Oklahoma Department of Labor

Pay Stub / Wage Statement

Verified

Each time an employee is paid, the employer must provide a written or electronic pay stub with a clear breakdown of deductions, including taxes, insurance, and other amounts taken from pay.

Checked
2026-08-13
Oklahoma Department of Labor

Payroll Deductions

Verified

Legal deductions include state and federal tax withholding and FICA, and an employer must withhold wages under a court order. An employer and employee may agree to other deductions when the agreement is in writing and signed by both parties.

Checked
2026-08-13
Oklahoma Department of Labor

Payment Methods

Verified

An employer may require direct deposit but may not require use of a particular bank unless the employee may elect payment by cash or check. Payment by payroll debit card is voluntary and may not be required.

Checked
2026-08-13
Oklahoma Department of Labor

Meal & Rest Breaks

Verified

A 14- or 15-year-old must be permitted a thirty-minute rest period for five consecutive hours worked or a one-hour cumulative rest period for eight consecutive hours worked. Employers must document these break periods.

Checked
2026-08-13
Oklahoma Department of Labor

Working Time

Verified

No general working time requirement for private employers was located in OK's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
OK official publishers

Predictive Scheduling

Verified

No general predictive scheduling requirement for private employers was located in OK's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
OK official publishers

Expense Reimbursement

Verified

No general expense reimbursement requirement for private employers was located in OK's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
OK official publishers

Commissions

Verified

Wages include commissions and similar advantages agreed upon between the employer and employee which are earned and due, or provided to employees in an established policy, whether calculated on a time, task, piece, commission, or other basis.

Checked
2026-08-13
Oklahoma Legislature

Bonuses

Verified

Wages include bonuses and similar advantages agreed upon between the employer and employee which are earned and due, or provided to employees in an established policy.

Checked
2026-08-13
Oklahoma Legislature

Severance

Verified

Oklahoma has no law requiring severance benefits. If the employer has an established policy providing severance, the employee may be eligible under that policy.

Checked
2026-08-13
Oklahoma Department of Labor

Holiday / Premium Pay

Verified

Wages include holiday and vacation pay and similar advantages agreed upon between the employer and employee which are earned and due, or provided to employees in an established policy.

Checked
2026-08-13
Oklahoma Legislature

Prevailing Wage

Verified

The Oklahoma Supreme Court ruled the state prevailing wage unconstitutional. Questions about federal prevailing wage are directed to the United States Department of Labor.

Checked
2026-08-13
Oklahoma Department of Labor

Paid Sick Leave

Verified

No general paid sick leave requirement for private employers was located in OK's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
OK official publishers

Paid Family & Medical Leave

Verified

No general paid family medical leave requirement for private employers was located in OK's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
OK official publishers

Other Statutory Leaves

Verified

An employee who gives reasonable notice of a jury summons may not be terminated or subjected to adverse action for jury service. The employer may not require or request use of annual, vacation, or sick leave; the employee chooses paid leave or unpaid leave.

Checked
2026-08-13
Oklahoma Legislature

State Income Tax

Verified

Oklahoma income-tax withholding generally applies to compensation for services rendered in Oklahoma, subject to the exclusions listed in 68 O.S. § 2385.1.

Effective
2026-01-01
Checked
2026-08-13
Oklahoma Tax Commission

State Withholding Forms

Verified

The number of withholding allowances claimed on Form OK-W-4 must be used to compute Oklahoma withholding, and an employee may change or increase withholding by completing a new Form OK-W-4.

Effective
2026-01-01
Checked
2026-08-13
Oklahoma Tax Commission

Supplemental Wages

Verified

No general supplemental wages requirement for private employers was located in OK's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
OK official publishers

Multi-State Taxation

Verified

Withholding generally applies to services rendered in Oklahoma, but excludes services performed in the state by a nonresident individual whose income in any calendar quarter is not more than $300.

Effective
2026-01-01
Checked
2026-08-13
Oklahoma Tax Commission

Local Taxation

Verified

No general local taxation requirement for private employers was located in OK's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
OK official publishers

State Unemployment (SUI)

Verified

1.5% · wage base $25,000

For calendar year 2026, the range of rates is 0.2% to 5.8%, the taxable wage base is $25,000, and the new employer tax rate is 1.5%.

Effective
2026-01-01
Checked
2026-08-13
Oklahoma Employment Security Commission

Disability Insurance (SDI/TDI)

Verified

No general disability insurance requirement for private employers was located in OK's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
OK official publishers

Workers' Compensation

Verified

The employer has secured workers’ compensation coverage. An employer may not deduct any portion of the workers’ compensation premium from employee wages and must report a death or injury causing more than three days of absence within ten days.

Checked
2026-08-13
Oklahoma Workers’ Compensation Commission

Tax Deposit Frequency

Verified

Employers withholding less than $500 per quarter remit quarterly; other employers generally remit monthly, while employers on the federal semiweekly schedule remit Oklahoma withholding on that same schedule.

Checked
2026-08-13
Oklahoma Tax Commission

State Payroll Returns

Verified

Oklahoma wage withholding is reported on Form WTH10001, and the quarterly withholding return is statutorily required under 68 O.S. § 2385.3.

Checked
2026-08-13
Oklahoma Tax Commission

Year-End Reporting

Verified

Employers are required to file W-2 and W-3 annual withholding and wage information electronically through OkTAP by January 31. No extension is available.

Checked
2026-08-13
Oklahoma Tax Commission

New Hire Reporting

Verified

All newly hired employees must be reported to the Oklahoma Employment Security Commission within twenty days of the employee’s start date.

Checked
2026-08-13
Oklahoma Employment Security Commission

Garnishments

Verified

25%

For a judgment from a consumer credit transaction, garnishment may not exceed the lesser of twenty-five percent of disposable earnings or the amount by which disposable earnings exceed thirty times the federal minimum hourly wage. An employee is protected from discharge except after process on more than two occasions within one year.

Checked
2026-08-13
Oklahoma Legislature

Pay Equity

Verified

An employer may not willfully pay women employees less than employees of the opposite sex for comparable work requiring comparable skill, effort, and responsibility, except under a seniority, merit, production, or other factor-other-than-sex system.

Checked
2026-08-13
Oklahoma Legislature

Pay Transparency

Verified

No general pay transparency requirement for private employers was located in OK's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
OK official publishers

Salary History Ban

Verified

No general salary history requirement for private employers was located in OK's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
OK official publishers

Wage Theft & Notices

Verified

Oklahoma law requires most employees to be paid at least twice per month on a regular scheduled payday. Employers cannot delay wages more than three days or 72 hours past payday, and an employee may take action when a paycheck is late, short, or missing.

Checked
2026-08-13
Oklahoma Department of Labor

Workplace Posters

Verified

Each employer covered by the Oklahoma Employment Security Act as a contributor must post and maintain Form OES-044, Notice to Workers concerning unemployment benefits, where it is readily accessible to employees.

Checked
2026-08-13
Oklahoma Employment Security Commission

Child Labor

Verified

A minor under the age of 16 years may work up to three hours on school days, eight hours on non-school days, and 18 hours in a school week. When school is out for the entire week, the minor may work up to 40 hours in a non-school week.

Checked
2026-08-13
Oklahoma Department of Labor

E-Verify

Verified

Every public employer must use a status-verification system for new employees. A contractor or subcontractor entering a contract for physical performance of services in Oklahoma with a public employer must register and participate in the system to verify all new employees.

Checked
2026-08-13
Oklahoma Legislature

Employer Registration

Verified

Upon receipt of a federal employer identification number, an Oklahoma income-tax withholding account must be established online; the assigned account number must be used for returns and correspondence.

Effective
2026-01-01
Checked
2026-08-13
Oklahoma Tax Commission

Payroll Recordkeeping

Verified

Each employing unit shall keep true and accurate work records containing the information prescribed by the Commission for four years, open to inspection and copying by the Commission.

Checked
2026-08-13
Oklahoma Legislature

Penalties & Interest

Verified

10%

Failure to pay Oklahoma withholding when due carries a penalty of ten percent of the tax or underpayment. Interest accrues on unpaid amounts at one and one-quarter percent per month.

Effective
2026-01-01
Checked
2026-08-13
Oklahoma Tax Commission

Statute of Limitations

Verified

No general statute of limitations requirement for private employers was located in OK's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
OK official publishers

Official sources

No agency portal recorded for this jurisdiction yet.

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