Oklahoma
44 of 44 tracked categories have a recorded state source. Last reviewed 2026-08-13.
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
Overtime
Verified1.5%
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
Employee Classification
VerifiedAn 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
Pay Frequency
VerifiedEvery 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
Final Pay
VerifiedWhether an employee quits or is fired, the final paycheck is due on the next scheduled payday.
- Checked
- 2026-08-13
Pay Stub / Wage Statement
VerifiedEach 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
Payroll Deductions
VerifiedLegal 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
Payment Methods
VerifiedAn 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
Meal & Rest Breaks
VerifiedA 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
Working Time
VerifiedNo 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
Predictive Scheduling
VerifiedNo 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
Expense Reimbursement
VerifiedNo 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
Commissions
VerifiedWages 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
Bonuses
VerifiedWages 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
Severance
VerifiedOklahoma 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
Holiday / Premium Pay
VerifiedWages 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
Prevailing Wage
VerifiedThe 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
Paid Sick Leave
VerifiedNo 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
Paid Family & Medical Leave
VerifiedNo 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
Other Statutory Leaves
VerifiedAn 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
State Income Tax
VerifiedOklahoma 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
State Withholding Forms
VerifiedThe 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
Supplemental Wages
VerifiedNo 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
Multi-State Taxation
VerifiedWithholding 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
Local Taxation
VerifiedNo 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
State Unemployment (SUI)
Verified1.5% · 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
Disability Insurance (SDI/TDI)
VerifiedNo 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
Workers' Compensation
VerifiedThe 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
Tax Deposit Frequency
VerifiedEmployers 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
State Payroll Returns
VerifiedOklahoma 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
Year-End Reporting
VerifiedEmployers 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
New Hire Reporting
VerifiedAll 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
Garnishments
Verified25%
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
Pay Equity
VerifiedAn 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
Pay Transparency
VerifiedNo 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
Salary History Ban
VerifiedNo 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
Wage Theft & Notices
VerifiedOklahoma 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
Workplace Posters
VerifiedEach 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
Child Labor
VerifiedA 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
E-Verify
VerifiedEvery 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
Employer Registration
VerifiedUpon 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
Payroll Recordkeeping
VerifiedEach 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
Penalties & Interest
Verified10%
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
Statute of Limitations
VerifiedNo 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
Official sources
No agency portal recorded for this jurisdiction yet.
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