Oklahoma payroll taxes

Oklahoma state income tax: Progressive brackets. Employers withhold using your OK-W-4 (Oklahoma Employee Withholding Allowance Certificate) and the latest OTC tables.
Local income tax: Oklahoma cities/counties do not levy wage-based local income taxes on employees.
State Unemployment Insurance (SUI): Employer-paid only; employees do not pay Oklahoma UI from wages.
FICA (federal): Social Security and Medicare—see details below.
Federal income tax (FIT): Withheld using IRS rules and your federal Form W-4 elections.
Pre-tax deductions: Traditional 401(k), HSA/FSA, and Section 125 premiums can reduce FIT/state taxable wages (and sometimes FICA).
Post-tax deductions: Roth 401(k), garnishments, union dues, charitable giving, and other after-tax items reduce net pay after taxes.

How Your Oklahoma Paycheck Works

Start with gross pay for the period (salary or hourly × hours; include overtime when due).
Subtract pre-tax items (401(k), HSA/FSA, cafeteria plans) to find taxable wages.
Apply FICA: Social Security to the annual wage base; Medicare on all wages; Additional Medicare for high earners.
Compute federal withholding using IRS methods and your W-4 settings.
Compute Oklahoma state withholding using OK-W-4 details and current state tables.
Employer separately pays Oklahoma SUI—this does not reduce your net pay.
Subtract post-tax deductions (Roth, garnishments, etc.) to reach net pay.

Oklahoma Income unemployment tax rate — 10 Years Data

Employees do not pay Oklahoma UI from wages. Employers contribute on a taxable wage base at new-employer or experience rates. Values below are typical references; confirm your annual rate notice.

Year	Employee UI Rate	Employee Pays?	Employer Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$17,500	~1.5%–2.7%	~0.1%–5.5%
2017	0%	No	$17,700	~1.5%–2.7%	~0.1%–5.5%
2018	0%	No	$18,000	~1.5%–2.7%	~0.1%–5.7%
2019	0%	No	$18,100	~1.5%–2.7%	~0.1%–5.7%
2020	0%	No	$18,700	~1.5%–2.7%	~0.1%–5.9%
2021	0%	No	$20,100	~1.5%–2.7%	~0.1%–6.0%
2022	0%	No	$24,000	~1.5%–2.7%	~0.1%–6.0%
2023	0%	No	$25,700	~1.5%–2.7%	~0.1%–6.2%
2024	0%	No	$26,300	~1.5%–2.7%	~0.1%–6.4%
2025	0%	No	$27,000	~1.5%–2.7%	~0.1%–6.6%

Oklahoma salary threshold

Oklahoma follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and applicable duties tests. If either test is not met, overtime is owed after 40 hours in a workweek.

Median Household Income — Oklahoma (10 years, current dollars)

Illustrative nominal values showing trend; confirm with the latest American Community Survey for official statistics.

Year	Median Household Income
2015	$48,000
2016	$49,300
2017	$51,100
2018	$53,200
2019	$55,200
2020	$56,700
2021	$58,900
2022	$62,400
2023	$64,900
2024	$66,300

Oklahoma Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the federal annual wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Oklahoma has no wage-based local income taxes on employees. Paychecks typically list federal withholding, Oklahoma state income tax, FICA, and any voluntary or court-ordered deductions. Certain municipalities may impose business/license or gross-receipts style fees on employers, but these are not taken from employee wages and do not alter standard payroll withholding.

Local income tax table (employee wage tax)

City/County	Local Income/Wage Tax	Notes
Statewide (Oklahoma)	None	No municipal/county percentage-of-wages income tax on employees

Oklahoma Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× after 40 hours/week (no statewide daily OT rule).
Minimum wage: Oklahoma generally follows the federal minimum wage for most covered employers; verify employer coverage and any industry exceptions.
Pay frequency: Employers must set regular, established paydays (weekly/biweekly/semimonthly common) and pay wages on time; final-pay rules apply at separation.
Breaks/meals: Follow federal/state standards; minors and certain industries may have additional protections.

Additional Oklahoma forms

OK-W-4 — Oklahoma Employee’s Withholding Allowance Certificate.
Withholding returns — Employer deposit schedule and annual reconciliation with W-2 filing to the Oklahoma Tax Commission.
UI Employer Registration & Rate Notice — Oklahoma Employment Security Commission account setup and rate assignment.
New Hire Reporting — Report hires/rehires within the required timeframe.
Required workplace posters — Wage/hour, unemployment, safety, and federal postings.

FAQs — Oklahoma Salary Paycheck Calculator

How do I use an Oklahoma Salary Paycheck Calculator to estimate net pay?

Enter gross pay and frequency, your W-4 and OK-W-4 elections, and any pre-/post-tax deductions. The tool applies FICA, federal withholding, and Oklahoma state withholding to estimate per-pay and annual take-home.

Does any Oklahoma city take a local income tax from my paycheck?

No. Oklahoma municipalities do not levy wage-based local income taxes on employees. Your stub will usually show federal, state, FICA, and benefit/garnishment lines only.

Do Oklahoma employees pay state unemployment insurance from wages?

No. SUI is paid by employers based on an experience rate and taxable wage base. Employees do not have an Oklahoma UI deduction on their stubs.

Which form controls my Oklahoma state withholding?

OK-W-4. Use it to set or update state withholding preferences. Update after life events, address changes, or when you have multiple jobs.

What salary makes me exempt from overtime in Oklahoma?

Oklahoma follows federal FLSA. Exempt status requires meeting the current federal salary threshold and the duties tests; otherwise overtime is due after 40 hours/week.

How are bonuses and commissions taxed in Oklahoma?

Bonuses/commissions are subject to federal supplemental methods, FICA, and Oklahoma withholding. There is no local wage tax. Enter them as supplemental pay to apply the correct method.

Can I add an extra amount of Oklahoma withholding each paycheck?

Yes. Request an additional state dollar amount on OK-W-4. Enter the same extra in the calculator to preview the impact on your net pay and year-end results.

How do pre-tax benefits (401(k), HSA, FSA) affect my paycheck?

Pre-tax benefits reduce federal and Oklahoma taxable wages—and sometimes FICA—raising take-home pay. Mark them as pre-tax in the calculator for accuracy.

Are Roth 401(k) contributions pre-tax?

No. Roth contributions are post-tax and do not reduce taxable wages today. Enter them as post-tax deductions; qualified withdrawals may be tax-free later.

What pay frequency should I choose?

Select your employer’s schedule (weekly, biweekly, semimonthly, monthly). The calculator prorates wages and withholdings per period and annualizes statutory caps like Social Security.

How do I enter overtime and shift differentials?

Add overtime hours and premium rates; the calculator includes them in gross pay and recomputes FICA, federal, and state withholding for the period.

Why did my net pay increase mid-year without a raise?

You may have reached the Social Security wage base; Social Security stops for the rest of the year while Medicare continues, increasing your take-home.

How are tips treated for Oklahoma payroll?

Reported tips are subject to FIT, FICA, and Oklahoma withholding. Include tips in your estimate to avoid under-withholding.

Does Additional Medicare tax apply in Oklahoma?

Yes—federally. Employees pay an extra 0.9% on wages above $200,000 (no employer match). The calculator adds it automatically when applicable.

Do student employees ever avoid FICA?

Some student workers at qualified institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA for that job in your estimate.

Are charitable payroll deductions pre-tax?

Generally no; they’re post-tax and do not reduce payroll taxable wages. Any deduction benefits are claimed on your return if you itemize.

How are PTO payouts taxed?

PTO cash-outs are taxable wages subject to FIT, FICA, and Oklahoma withholding. If paid separately, employers may use supplemental methods—model as supplemental wages.

Can I claim exempt from Oklahoma withholding?

Only if you meet state criteria (e.g., no Oklahoma tax liability last year and none expected this year). Otherwise use regular OK-W-4 elections or add a specific extra amount.

How do non-cash awards/imputed income affect my paycheck?

Add the fair market value to taxable wages; the calculator withholds FIT, FICA, and Oklahoma tax on that imputed amount.

What if I work partly outside Oklahoma?

Withholding generally follows where the wages are earned. Another state may require withholding; Oklahoma may allow credits on your return for taxes paid elsewhere.

How do garnishments affect net pay?

Enter court-ordered amounts as post-tax deductions. The calculator subtracts them after taxes. Federal/state limits and employer timelines apply.

How can I avoid a large balance due at year-end?

Increase per-paycheck withholding (federal and state) via extra amounts, adjust pre-tax benefits, or make estimated payments. Use the calculator to preview changes before updating payroll.

Can I compare traditional vs. Roth 401(k) effects on take-home?

Yes—run a traditional (pre-tax) scenario and a Roth (post-tax) scenario to see immediate net-pay differences and long-term tax implications.

How do I model a mid-year raise or promotion?

Run two scenarios—old rate for already-paid checks and new rate for the remaining periods—then combine to project full-year taxes and take-home pay.

Oklahoma Salary Paycheck Calculator