Payroll Oklahoma, Unique Aspects of Oklahoma Payroll Law and Practice
The Oklahoma State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
Oklahoma Tax Commission
Withholding Tax Division
2501 Lincoln Blvd.
Oklahoma City, OK 73194
Oklahoma 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.
The Oklahoma State Unemployment Insurance Agency is:
Employment Security Commission
Unemployment Insurance Division
P.O. Box 52003
Oklahoma City, OK 73152