How do I register as a household employer in Oklahoma?

First, apply for a federal EIN at IRS.gov — free, takes about 15 minutes. Then register with Oklahoma's unemployment insurance agency once you cross $1,000 in any calendar quarter — most states require registration within 20 days of becoming a covered employer.

What payroll taxes does Oklahoma charge for a household employee?

Federal: 7.65% FICA (employer share, matched by your employee), plus FUTA at 6.0% on the first $7,000 (effective 0.6% after the state SUTA credit). Oklahoma SUTA: 0.1% - 9.3% on a state-specific wage base — new employers typically land near the middle of that range. No state income tax withholding required for household employees in Oklahoma.

What are Oklahoma's minimum wage and overtime rules for nannies?

Oklahoma uses the federal minimum wage of $7.25/hour for household employees. Some local ordinances may set a higher floor — verify your city or county. FLSA overtime (1.5x for hours over 40 in a week) applies to most household employees, with a narrow exception for live-in nannies who are FLSA-exempt from overtime (but not from minimum wage).

Can I require my nanny to use direct deposit in Oklahoma?

You can offer direct deposit in Oklahoma, but it requires a written, signed authorization from your nanny per state law. The authorization should specify the bank account and be revocable. Federal Regulation E (Electronic Fund Transfer Act) sets the baseline requirement that the employee can choose their own bank.

What records do I need to keep for a Oklahoma household employee?

IRS Publication 926 requires household employers to keep employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. Records include timesheets, paystubs, W-2 copies, ACH/payment confirmations, and SUTA filings. Oklahoma follows the federal 4-year baseline for state purposes. Keep payroll records together with your tax filings in one organized place — most household employer audits start with the IRS or state agency asking for these records.

All State Guides

Oklahoma Nanny Tax Guide

Oklahoma exempts domestic service in a private home from state income tax withholding under 68 O.S. § 2385.1. Household employers don't withhold Oklahoma state income tax from their nanny's paycheck, though the nanny remains responsible for any income tax they owe at year-end.

Oklahoma household employer quick facts

State Income Tax

State Unemployment

Disability Insurance

Paid Family Leave

Minimum Wage

$7.25/hour (federal)

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SUTA Rate Range

0.1% - 9.3%

New employers: 1.7% on the first $25,000 (2026). Oklahoma Employment Security Commission

Key things to know

No state income tax withholding for domestic workers
Uses federal minimum wage
No disability or paid leave requirements
Employer SUI still required on the first $25,000 in wages

Oklahoma Employer Requirements

State Income Tax (Exempt)

Oklahoma Form WTH-10006 and Packet OW-2 both list domestic service in a private home as exempt employment. Your nanny is responsible for paying any Oklahoma income tax they owe when they file their return.

State Unemployment Insurance

Employers pay SUI tax on the first $25,000 of wages. New employer rate is 1.7%, with rates ranging from 0.1% to 9.3% based on experience.

Workers' Compensation

Oklahoma doesn't require workers' compensation for household employers (unless your household's domestic payroll topped $50,000 last year)—domestic workers are excluded from the state's coverage mandate. It's still worth considering: it protects your employee if they're injured at work, and protects you from potential liability.

Oklahoma household employer questions

What will it cost?

Wondering what you'll actually owe as a Oklahoma employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of June 2026Sources: Oklahoma tax agency, IRS Publication 926

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Oklahoma Nanny Tax Guide

Oklahoma household employer quick facts

Oklahoma Employer Requirements

State Income Tax (Exempt)

State Unemployment Insurance

Workers' Compensation

Oklahoma household employer questions

What will it cost?

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NannyKeeper handles Oklahoma taxes automatically