What payroll taxes do employers pay in Oklahoma?

Social Security, Medicare, federal unemployment (FUTA) and Oklahoma unemployment insurance (SUTA).

What is the Oklahoma SUTA wage base for 2026?

$25,000 per employee. It changes to $24,400 in 2027.

Does Oklahoma require state income tax withholding?

Yes. Employers withhold Oklahoma income tax based on the employee's state withholding certificate or federal W-4.

Wagevane

Oklahoma payroll taxes

Every tax withheld from a Oklahoma paycheck or paid by the employer in 2026, with rates and wage limits.

Last verified November 2, 2026. Sources: oui.doleta.gov, taxfoundation.org, oregon.gov.

Tax	Employee pays	Employer pays	Wage limit
Social Security	6.2%	6.2%	$184,500
Medicare	1.45%*	1.45%	No limit
FUTA	—	0.6%	$7,000
Oklahoma SUTA	—	1.5% (new)	$25,000
Oklahoma income tax	0%–4.5%	—	—

*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.

The Oklahoma SUTA wage base changes to $24,400 in 2027.

State unemployment insurance

Oklahoma charges new employers 1.5% on the first $25,000 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.2% to 5.8%. The wage base falls to $24,400 in 2027 (announced).

Income tax withholding

Oklahoma has a graduated income tax with 4 brackets, from 0% up to 4.5% on taxable income over $7,200 for single filers.

Frequently asked questions

What payroll taxes do employers pay in Oklahoma?: Social Security, Medicare, federal unemployment (FUTA) and Oklahoma unemployment insurance (SUTA).
What is the Oklahoma SUTA wage base for 2026?: $25,000 per employee. It changes to $24,400 in 2027.
Does Oklahoma require state income tax withholding?: Yes. Employers withhold Oklahoma income tax based on the employee's state withholding certificate or federal W-4.