| The Oklahoma State Agency that oversees the | | | | Oklahoma new hire-reporting agency can be reached |
| collection and reporting of State income taxes | | | | at 800-317-3785 or on the web at does not allow |
| deducted from payroll checks is:Oklahoma Tax | | | | compulsory direct depositOklahoma requires the |
| Commission | | | | following information on an employee's pay |
| Withholding Tax Division | | | | stub:itemized deductionsOklahoma requires that |
| 2501 Lincoln Blvd. | | | | employee be paid no less often than semimonthly; |
| Oklahoma City, OK 73194 | | | | monthly for public sector, qualified nonprofit, and |
| (405) 521-3155 | | | | FLSA-exempt employees.Oklahoma requires that the |
| allows you to use the Federal W-4 form to calculate | | | | lag time between the end of the pay period and the |
| state income tax withholding.Not all states allow salary | | | | payment of wages to the employee not exceed |
| reductions made under Section 125 cafeteria plans or | | | | eleven days.Oklahoma payroll law requires that |
| 401(k) to be treated in the same manner as the IRS | | | | involuntarily terminated employees must be paid their |
| code allows. In Oklahoma cafeteria plans are not | | | | final pay by next regular payday (by certified mail if |
| taxable for income tax calculation; not taxable for | | | | employee requests) and that voluntarily terminated |
| unemployment insurance purposes. 401(k) plan | | | | employees must be paid their final pay by the next |
| deferrals are not taxable for income taxes; taxable for | | | | regular payday or by mail if employee requests |
| unemployment purposes.In Oklahoma supplemental | | | | it.Deceased employee's wages of $3,000 to the |
| wages are taxed at a 6.65% flat rate.W-2s are not | | | | designated beneficiary, surviving spouse, children or |
| required in Oklahoma.The Oklahoma State | | | | guardians (in that order).Escheat laws in Oklahoma |
| Unemployment Insurance Agency is:Employment | | | | require that unclaimed wages be paid over to the |
| Security Commission | | | | state after one year.The employer is further required in |
| Unemployment Insurance Division | | | | Oklahoma to keep a record of the wages abandoned |
| P.O. Box 52003 | | | | and turned over to the state for a period of 10 |
| Oklahoma City, OK 73152 | | | | years.Oklahoma payroll law mandates no more than |
| (405) 667-7138 | | | | 50% of minimum wage may be used as a tip credit.In |
| State of Oklahoma taxable wage base for | | | | Oklahoma the payroll laws covering mandatory rest or |
| unemployment purposes is wages up to | | | | meal breaks are only that minors under 16 must have |
| $14,300.00.Oklahoma has optional reporting of quarterly | | | | 1-hour rest period during 8-hour shift; 30-minute rest |
| wages on magnetic media.Unemployment records | | | | period after 5 hours work.There is no provision in |
| must be retained in Oklahoma for a minimum period of | | | | Oklahoma law concerning record retention of wage |
| four years. This information generally includes: name; | | | | and hour records therefor it is probably wise to follow |
| social security number; dates of hire, rehire and | | | | FLSA guidelines.The Oklahoma agency charged with |
| termination; wages by period; payroll pay periods and | | | | enforcing Child Support Orders and laws is:Child |
| pay dates; date and circumstances of termination.The | | | | Support Enforcement Division |
| Oklahoma State Agency charged with enforcing the | | | | Department of Human Services |
| state wage and hour laws is:Department of Labor | | | | Capitol Station, Box 53552 |
| Wage and Hour Division | | | | Oklahoma City, OK 73152 |
| 4001 North Lincoln Blvd. | | | | (405) 522-5871 |
| Oklahoma City, OK 73105-5212 | | | | has the following provisions for child support |
| (888) 269-5353 | | | | deductions:When to start Withholding? Immediately |
| minimum wage in Oklahoma is $5.15 per hour.There is | | | | after receipt of order. |
| also no general provision in Oklahoma State Law | | | | When to send Payment? Within 7 days of Payday. |
| covering paying overtime in a non-FLSA covered | | | | When to send Termination Notice? Within 10 days of |
| employer.Oklahoma State new hire reporting | | | | termination. |
| requirements are that every employer must report | | | | Maximum Administrative Fee? $5 per payment; up to |
| every new hire and rehire. The employer must report | | | | $10 per month. |
| the federally required elements of:Employee's name | | | | Withholding Limits? Federal Rules under CCPA. |
| date of hire | | | | Please note that this article is not updated for |
| state of hire | | | | changes that can and will happen from time to |
| Employee's address | | | | time.Charles J. Read, CPA has been in the payroll, |
| Employee's social security number | | | | accounting and tax business for 30 years, the last |
| Employer's name | | | | fifteen in private practice. Mr. Read is the author of |
| Employers address | | | | "How to Start a New Business".For Professional |
| Employer's Federal Employer Identification Number | | | | Payroll services at a Budget Price go to a Paperless |
| (EIN) This information must be reported within 20 days | | | | Payroll Company.Go to For a full service payroll |
| of the hiring or rehiring. | | | | service bureau with CPA's on staff.See an excerpt of |
| The information can be sent as a W4 or equivalent | | | | Mr. Read's interviews from William Shatners |
| by mail, fax or electronically. | | | | "Heartbeat of America" television show on the |
| There is no penalty for a late report in Oklahoma.The | | | | websites linked above. |