Paying Unemployment Tax
Effective January 1, 2024 the Oklahoma Employment Security Commission will require employers and third-party administrators to pay all amounts due for quarterly state unemployment taxes through an electronic fund transfer (EFT) or a credit card per Okla. Admin. Code 240:10-5-91(e). Paper checks will no longer be accepted. Payments will be made through the agency website at https://eztaxexpress.oesc.state.ok.us/.
Effective January 1, 2024 the Oklahoma Employment Security Commission will require employers and third-party administrators to pay all amounts due for quarterly state unemployment taxes through an electronic fund transfer (EFT) or a credit card per Okla. Admin. Code 240:10-5-91(e). Paper checks will no longer be accepted. Payments will be made through the agency website at https://eztaxexpress.oesc.state.ok.us/.
Most Oklahoma employers are required to pay a tax to the Oklahoma Unemployment Insurance (UI) Trust Fund. This fund issues temporary income to eligible individuals who become totally or partially unemployed. These tax contributions ensure a safety net for workers, fostering economic stability and offering peace of mind during challenging times.
Employers are generally required to contribute to the unemployment trust fund if:
- They pay wages totaling $1,500 or more in any calendar quarter
OR
- They have had at least one employee working for a minimum of one day per week for a total of 20 weeks during the calendar year, regardless of whether the weeks were consecutive
Specific types of employers, such as agricultural, domestic (e.g., private homes or local chapters of organizations) and some non-profit organizations have additional requirements.
Employers who contribute to Oklahoma's Unemployment Insurance tax are required under Section 2-502 of the Oklahoma Employment Security Act to post the Unemployment Insurance Benefits, Notice to Worker (OES-044) poster in places readily accessible to employees.
Manage Everything Online
Employers can manage their accounts, pay contributions, file reports and view electronic communications in OESC's online portal. Currently, the agency is transitioning from the legacy EZ Tax system to the new Employer Portal. To make this transition easier, employers only need a single sign-on to access both systems and can seamlessly switch between the two. See some of the differences between the two portals below.
EZ Tax Vs Employer Portal
EZ Tax
- Legacy system being phased out
- Traditional, less user-friendly interface
- File quarterly wage reports, manage unemployment insurance tax accounts and ensure compliance with reporting needs
- Update business information and locations
Employer Portal
- New system being rolled out in phases
- Modern and user-friendly interface
- Receive electronic notifications for benefit wage charges and employee separations
- Respond electronically to benefit wage charges notices
Tax Account and Rate Forms
- Oklahoma Employers Quarterly Contribution Report
- File online through EZ Tax Express
- Application for Oklahoma UI Tax Account Number (OES-001)
- File online through EZ Tax Express
- Employer's Quarterly Adjustment Report (OES-003B)
- Employer Refund Application (OES-033)
- Contribution Rate Protest Form (OES-048P)
- Interest and Penalty Waiver Request (OES-277)
- Benefit Wage Charge Protest Form (OES-502P)
Business Change Notification Forms
- Employer's Report on Termination of Business in Whole or Part (OES-024)
- Employer's Notice of Acquisition of Business (OES-055)
- OESC Power of Attorney - Benefits (OES-190B)
- OESC Power of Attorney - Tax (OES-190T)
Have questions or want more information?
For more information about contribution rates and benefit wage charges, view article 3 of the Oklahoma Employment Security Act (OS Title 40).
