What would the IRS flag about how you've been paying your nanny?

Oklahoma SUTA runs 0.2% - 5.8% by claims history, with a separate rate for new employers.

• You owe it once you pay $1,000 in any calendar quarter (the federal household-employer threshold)
• Filings are usually quarterly, with an annual reconciliation
• Your assigned rate moves over time, depending on whether former employees file unemployment claims

No. You are not required to withhold Oklahoma income tax from your nanny's pay, and NannyKeeper does not.

• Oklahoma treats domestic service in a private home as exempt from withholding
• Oklahoma does tax income, so your nanny reports these wages and pays what they owe on their own Oklahoma return

68 O.S. § 2385.1(e)(2)

At least $7.25 an hour for a nanny in Oklahoma.

• Oklahoma sets no rate above the federal floor, so the federal minimum is what binds
• Overtime is 1.5x pay for hours over 40 in a week, under the FLSA
• Live-in nannies are exempt from FLSA overtime, but not from minimum wage

US DOL, State Minimum Wage Laws

No. Oklahoma does not require state disability insurance or paid family leave for household employees.

• Your obligations are the federal baseline: FICA, FUTA and Schedule H
• Oklahoma state unemployment insurance still applies on the employer side

These are the findings that come up most often for Oklahoma household employers.

• Treating a household worker as a 1099 contractor when their schedule and duties make them a W-2 employee under IRS Publication 926
• Missing Oklahoma unemployment insurance registration after crossing $1,000 in any calendar quarter (the federal household-employer trigger)
• Paying below $7.25/hour (federal) or skipping FLSA overtime, which is a Department of Labor (not IRS) finding

Federal exposure layers on top of all of these: no Schedule H filed, no W-2 issued, no EIN, and any FICA underpayment.