Oklahoma employer tax information
About Oklahoma employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Oklahoma, you must be registered with the Oklahoma Tax Commission and the Oklahoma Employment Security Commission so we can pay and file your state taxes.
The Oklahoma Employment Security Commission typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Oklahoma website or contact the OK Employment Security Commission directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
For Oklahoma Tax Commission, you need your:
Oklahoma Withholding Tax Account ID (3 letters and 10 numbers)
For Oklahoma Employment Security Commission, you need your
Oklahoma Employer Account Number (9 digits)
Oklahoma Contribution Rate
Oklahoma payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Withholding Payment Coupon (WTH 10004): processes after every pay run
Wage Withholding Tax Return (WTH 10001): processes quarterly
Transmittal of Wage and Tax Statements (OK W-3): process annually
Wage and Tax Statement (W-2): processes annually
Oklahoma Employment Security Commission
Employer's Quarterly Contribution Report (OES-3): processes quarterly
New Hire Report: processes as needed
Make Oklahoma payroll tax payments
To make Oklahoma withholding tax payments, you must be registered with the Oklahoma Tax Commission.
- To pay online, submit a payment through OkTAP Payment’s page.
- To pay by mail, complete the payment coupon Form WTH10004 and make a check payable to: Oklahoma Tax Commission, Post Office Box 26920, Oklahoma City, OK 73126-0920.
To make Oklahoma unemployment tax payments, you must be registered with the Oklahoma Employment Security Commission and obtain an Oklahoma Unemployment Tax Number by mailing the completed Form OES-1 to: Oklahoma Employment Security Commission, Attn: Employer Compliance, PO Box 52003, Oklahoma City, OK 73152-2003.
To pay online, sign in and submit your payment through the EZTaxExpress portal.
You can call the Oklahoma Employment Security Commission at 405-557-5452 for assistance.
Make Oklahoma payroll withholding tax filings
Quarterly withholding tax returns are due by the 20th day of the month following the close of the calendar quarter (for example, due on April 20 for the first quarter). All companies remitting an average of $5,000 or more per month in taxes in the previous fiscal year shall file returns online through Oklahoma Taxpayer Access Point (OK TAP).
- To file online, use the OK TAP portal to submit an electronic return.
- To file by mail, download and complete Form WTH 10001. Checks and money orders should be made payable to the Oklahoma Tax Commission. Completed forms and payments should be mailed to the address indicated on the form.
Form is due the last day of the month following the close of the calendar year. To file online, use the Oklahoma Taxpayer Access Point (OK TAP) to file W-2/W-3 forms with one of the following methods:
- Uploading a file
- Manually entering W-2 data online
No paper filings are accepted.
For questions about the Oklahoma Tax Commission, visit OK.gov or contact the Taxpayer Service Center at 405-521-3160.
Make unemployment insurance tax filings in Oklahoma
Unemployment tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter).
To file online, use the EZTaxExpress portal. Online filing instructions can be found on OK Employment Security Commission’s website.
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify the Oklahoma Employment Security Commission. In such cases, you must continue to file quarterly contribution reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact Oklahoma Employment Security Commission at 405-557-5452 or visit their website.
Find your Oklahoma tax account numbers
If you are a new business, register online with the Oklahoma Tax Commission. If you already have a Withholding Tax Account ID, you can find this number on correspondence from the Oklahoma Tax Commission. For additional assistance, contact the agency at 405-521-3160.
If you are a new business, register online with the Oklahoma Employer Security Commission to retrieve your Account Number and Tax Rate.
If you are already registered with the Oklahoma Employer Security Commission, you can find your Employer Account Number and Contribution Rate on the Unemployment Insurance Rate Notice mailed by the agency every year. If you are unsure, you can contact the agency at 405-557-7222 or EzTaxExpress@oesc.state.ok.us.