Oklahoma Unemployment Tax Rates & Wage Base Drop Jan. 1
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On Jan. 1, 2027, Oklahoma’s unemployment insurance taxable wage base decreases to $24,400 per employee, down from $25,000.
Tax rates for experienced employers will range from 0.1% to 5.5%, down from 0.2% to 5.8% in 2026. The new-employer rate remains 1.5%.
The Oklahoma Employment Security Commission uses each employer’s benefit wage ratio and the state’s 29% experience factor to determine the assigned rate. No conditional factor applies for 2027.
At the unchanged 1.5% new-employer rate, the lower wage base reduces the maximum annual state unemployment tax to $366 per employee, down from $375.
Payroll teams should update the wage base and confirm their assigned rate before processing 2027 payroll.
More info: OK unemployment contribution rates
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