BThe Oklahoma State Agency That Oversees The Collection And Reporting Of State Income Taxes Deducted From Payroll Checks Is:bOklahoma Tax CommissionWithholding Tax Division2501 Lincoln Blvd.Oklahoma City, OK 73194(405) 521-3155www.oktax.state.ok.usoktaxOklahoma Allows You To Use The Federal W-4 Form To Calculate State Income Tax Withholding. Not All States Allow Salary Reductions Made Under Section 125 Cafeteria Plans Or 401(k) To Be Treated In The Same Manner As The IRS Code Allows. In Oklahoma Cafeteria Plans Are Not Taxable For Income Tax Calculation; Not Taxable For Unemployment Insurance Purposes. 401(k) Plan Deferrals Are Not Taxable For Income Taxes; Taxable For Unemployment Purposes.In Oklahoma Supplemental Wages Are Taxed At A 6.65 Flat Rate.W-2s Are Not Required In Oklahoma.bThe Oklahoma State Unemployment Insurance Agency Is:bEmployment Security CommissionUnemployment Insurance DivisionP.O. Box 52003Oklahoma City, OK 73152(405) 667-7138http:www.state.ok.usokdolworkcompindex.htmThe State Of Oklahoma Taxable Wage Base For Unemployment Purposes Is Wages Up To 14,300.00. Oklahoma Has Optional Reporting Of Quarterly Wages On Magnetic Media.Unemployment Records Must Be Retained In Oklahoma For A Minimum Period Of Four Years. This Information Generally Includes: Name; Social Security Number; Dates Of Hire, Rehire And Termination; Wages By Period; Payroll Pay Periods And Pay Dates; Date And Circumstances Of Termination.bThe Oklahoma State Agency Charged With Enforcing The State Wage And Hour Laws Is:bDepartment Of LaborWage And Hour Division4001 North Lincoln Blvd.Oklahoma City, OK 73105-5212(888) 269-5353www.state.ok.usokdolThe Minimum Wage In Oklahoma Is 5.15 Per Hour.There Is Also No General Provision In Oklahoma State Law Covering Paying Overtime In A Non-FLSA Covered Employer. Oklahoma State New Hire Reporting Requirements Are That Every Employer Must Report Every New Hire And Rehire. The Employer Must Report The Federally Required Elements Of:ulliEmployee's Namelilidate Of Hirelilistate Of HireliliEmployee's AddressliliEmployee's Social Security NumberliliEmployer's NameliliEmployers AddressliliEmployer's Federal Employer Identification Number (EIN) LiulThis Information Must Be Reported Within 20 Days Of The Hiring Or Rehiring.The Information Can Be Sent As A W4 Or Equivalent By Mail, Fax Or Electronically.There Is No Penalty For A Late Report In Oklahoma.The Oklahoma New Hire-reporting Agency Can Be Reached At 800-317-3785 Or On The Web At Http:www.ok.govoescOklahoma Does Not Allow Compulsory Direct Deposit Oklahoma Requires The Following Information On An Employee's Pay Stub:liitemized DeductionsliulOklahoma Requires That Employee Be Paid No Less Often Than Semimonthly; Monthly For Public Sector, Qualified Nonprofit, And FLSA-exempt Employees.Oklahoma Requires That The Lag Time Between The End Of The Pay Period And The Payment Of Wages To The Employee Not Exceed Eleven Days.Oklahoma Payroll Law Requires That Involuntarily Terminated Employees Must Be Paid Their Final Pay By Next Regular Payday (by Certified Mail If Employee Requests) And That Voluntarily Terminated Employees Must Be Paid Their Final Pay By The Next Regular Payday Or By Mail If Employee Requests It. Deceased Employee's Wages Of 3,000 To The Designated Beneficiary, Surviving Spouse, Children Or Guardians (in That Order).Escheat Laws In Oklahoma Require That Unclaimed Wages Be Paid Over To The State After One Year. The Employer Is Further Required In Oklahoma To Keep A Record Of The Wages Abandoned And Turned Over To The State For A Period Of 10 Years.Oklahoma Payroll Law Mandates No More Than 50 Of Minimum Wage May Be Used As A Tip Credit.In Oklahoma The Payroll Laws Covering Mandatory Rest Or Meal Breaks Are Only That Minors Under 16 Must Have 1-hour Rest Period During 8-hour Shift; 30-minute Rest Period After 5 Hours Work.There Is No Provision In Oklahoma Law Concerning Record Retention Of Wage And Hour Records Therefor It Is Probably Wise To Follow FLSA Guidelines.bThe Oklahoma Agency Charged With Enforcing Child Support Orders And Laws Is:bChild Support Enforcement DivisionDepartment Of Human ServicesCapitol Station, Box 53552Oklahoma City, OK 73152(405) 522-5871www.okdhs.orgchildsupportOklahoma Has The Following Provisions For Child Support Deductions:ulliWhen To Start Withholding? BImmediately After Receipt Of Order.libliWhen To Send Payment? BWithin 7 Days Of Payday.libliWhen To Send Termination Notice? BWithin 10 Days Of Termination.libliMaximum Administrative Fee? B5 Per Payment; Up To 10 Per Month.libliWithholding Limits? BFederal Rules Under CCPA.libulPlease Note That This Article Is Not Updated For Changes That Can And Will Happen From Time To Time.
