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Oklahoma Employers Quarterly Contribution Report

New Filing Requirement

Effective January 1, 2011, all employers with an assigned Oklahoma State Unemployment Tax Act (SUTA) account number shall be required to file the Employers Quarterly Contribution Report through the employer portal on the Commission Internet website.  All third party administrators shall be required to file the Employers Quarterly Contribution Report through the employer portal on the Commission Internet website for clients with an assigned Oklahoma SUTA account number.

EZTaxExpress Online Reporting:  https://eztaxexpress.oesc.state.ok.us/

EZTaxExpress filing options:

  • Manually input Employers Quarterly Contribution Report
  • Upload Employers Quarterly Contribution Report

Upload option

File layout for reporting wages is available from the NASWA (formerly ICESA) national site:

http://does.dc.gov/sites/default/files/dc/sites/does/publication/attachments/icesa_dc.pdf

The NASWA (ICESA) layout has been abbreviated below to indicate those fields required by Oklahoma:

  • The file should be in standard ASCII text file format, no delimiters, fixed-length fields and each line must be terminated by a carriage return and line feed
  • File extension should be ".txt"
  • Each logical record must be 275 positions in length

Contact Details

If you need technical assistance with filing your Oklahoma Employers Quarterly Contribution Report via Internet, please e-mail EzTaxExpress@oesc.state.ok.us or call (405) 557-5452.

E Record - Employer Record

Position Field Requirements Length Data type
1 Enter "E" 1 A
2-5 Year (CCYY) 4 N
6-14 Federal EIN 9 N
15-23 Blank 9  
24

Employer Name

  • Left Justified
  • Blank Filled
 50 A/N
74-159 Blank 86  
160 Enter "R" 1 A
161-162 Blank 2  
163-166 Blank 4  
167-170 Enter "UTAX" 4 A
171-172 Enter "40" 2 N
173-187

Oklahoma Account Number

  • Left Justified
  • Blank filled
  • Omit hyphen
 15 A/N
188-189

Quarter

Last month of quarter being recorded

  • 1st qrt = "03"
  • 2nd qtr = "06"
  • 3rd qtr = "09"
  • 4th qtr = "12"
    
190

Source Code

  • S-Record(s) = "1"
  • No S-Record(s) = "0"
 1 N
191-275 Blank 85  

S Record - Supplemental Record (Employee Social Security Record)

Position Field Requirements Length Data type

1

Enter “S”

1

A

2 – 10

Employee Social Security Number

  • Left Justified
  • No SSN = I in first position, blank filled
  • SSN = 9 digits, numeric only

9

A/N

11 – 30

Employee Last Name

  • Required
  • Left Justified
  • Blank filled
  • No Special Characters

20

A

31 – 42

Employee First Name

  • Required
  • Left Justified
  • Blank filled
  • No special characters

 

12

A

43

Employee Middle Initial

1

A

44 – 45

State Code

  • Enter “40”

2

N

46 – 63

Blank

18

 

64 – 77

Employee Total Wages Subject to State Unemployment Tax

  • Right Justified
  • Omit Decimal
  • Positive Number

14

N

78 – 91

Blank

14

 

92 – 105

Employee Taxable Wages

  • Right Justified
  • Omit Decimal
  • Positive Number
  • Portion of Total Wages (position 64-77 required to meet taxable limitation)

14

N

106 – 142

Blank

37

 

143 – 146

Taxing Entity Code

  • Enter “UTAX”

4

N

147 – 161

Oklahoma Account Number 

  • Left Justified
  • Blank filled
  • Omit hyphen

15

A/N

162 – 214

Blank

53

 

215 – 220

Quarter/Year.

  • Lasts month and year of calendar quarter being submitted
  • 1st qtr/year = “03CCYY”
  • 2nd qtr/year = “06CCYY”
  • 3rd qtr/year = “09CCYY”
  • 4th qtr/year = “12CCYY”

6

N

221 – 275

Blank

 

 

T Record - Report Summary

Position Field Requirements Length Data type

1

Enter “T”

1

A

2 – 8

Total Number of Employees

  • Right Justified

7

N

9 – 12

Taxing Entity Code

  • Enter “UTAX”

4

A

13 – 26

Blank

14

 

27 – 40

Total Wages Paid This Quarter

  • Right Justified
  • Omit Decimal
  • Positive Number
  • Sum of All Employee(s) Total Wages Subject to State UI

14

N

41 – 54

Blank

14

 

55 – 68

Taxable Wages Paid This Quarter

  • Right Justified
  • Omit Decimal
  • Positive Number
  • Sum of All Employee(s) Taxable Wages

14

 

69 – 81

Blank

13

 

82 – 87

UI Tax Rate

  • 6 digits
  • Example: 2.8% = 028000

6

N

88 – 100

State Quarter UI Taxes Due

  • Right Justified
  • No decimal

13

N

101 – 226

Blank

126

 

227 – 233

Month 1 Employees for Employer

  • Right Justified
  • Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 1st month of the reporting period.

7

N

234 – 240

Month 2 Employees for Employer

  • Right Justified
  • Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 2nd month of the reporting period.

7

N

241 – 247

Month 3 Employees for Employer

  • Right Justified
  • Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 3rd month of the reporting period.

7

N

248 – 275

Blank

28

 

P Record - Payment Record (Optional)

Position Field Requirements Length Data type

1

Enter “P"

1

A

2 – 16

Oklahoma Account Number 

  • Left Justified
  • Blank filled
  • Omit hyphen

15

A/N

17 – 18

Quarter

  • Last month of quarter being reported
  • 1st qtr = “03”
  • 2nd qtr = “06”
  • 3rd qtr = “09”
  • 4th qtr = “12”

2

N

19 – 22

Year (CCYY)

4

N

23 – 52

Name of Bank Account Owner

  • Left Justified

30

A/N

53 – 69

Bank Account Number

  • Required
  • Left Justified
  • Blank filled

17

N

70 – 79

Bank Routing Number

  • Required
  • Left Justified
  • Blank filled

10

N

80

Account Type

  • “Checking” = ‘C’
  • “Savings” = ‘S’

1

A

81 – 95

Payment Amount

  • Right Justified
  • Omit Decimal
  • Positive Number

15

N

96 – 275

Blank

180

 
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