How do I register as a household employer in Oklahoma?

Start with a federal EIN, then register with Oklahoma for each account that applies to you. Apply for a federal EIN at IRS.gov. It is free and takes about 15 minutes. Register with Oklahoma's unemployment insurance agency once you cross $1,000 in any calendar quarter. Most states want this within 20 days of becoming a covered employer.

What payroll taxes does Oklahoma charge for a household employee?

Federal FICA and FUTA, Oklahoma SUTA, and anything else below that applies to you. Federal FICA: 7.65% employer share, matched by your nanny. Federal FUTA: 6.0% on the first $7,000, an effective 0.6% after the state SUTA credit. Oklahoma SUTA: 0.2% - 5.8% on a state-specific wage base, with a separate rate for new employers. No state income tax withholding required for household employees, though the wages stay taxable to your nanny on their own Oklahoma return.

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

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. Some cities and counties may set a higher floor, so check your locality before you set a rate. 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. Source: US DOL, State Minimum Wage Laws.

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

Yes, with a written authorization. Oklahoma requires your nanny to sign one before you can pay by direct deposit. The authorization should name the bank account and stay revocable. Federal Regulation E requires that your nanny can choose their own bank.

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

Keep them for at least 4 years after the return reporting the tax was due, or the tax was paid, whichever is later. Timesheets, pay stubs, W-2 copies, payment confirmations and SUTA filings. Oklahoma follows the federal baseline, so 4 years covers both. Most household-employer audits open with the IRS or a state agency asking for exactly these records, so keep them with your tax filings. Source: IRS Publication 926.

All State Guides

Oklahoma Nanny Tax Guide

Oklahoma excludes domestic service in a private home from the wages its withholding law reaches (68 O.S. § 2385.1(e)(2)), so you are not required to withhold Oklahoma income tax from your nanny's paycheck and NannyKeeper does not. Your nanny remains responsible for any income tax they owe at year-end.

Oklahoma household employer quick facts

Applies in Oklahoma

State unemployment

Not in Oklahoma

State income tax withholding
Disability insurance
Paid family leave

Minimum Wage

$7.25/hour (federal)

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SUTA Rate Range

0.2% - 5.8%

New employers: 1.5% 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)

68 O.S. § 2385.1(e)(2) excludes domestic service in a private home from the wages Oklahoma's withholding law reaches, and OTC Packet OW-2 (rev. 11-2025) repeats the exclusion. 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 1.5%, with 2026 rates ranging from 0.2% to 5.8% based on experience.

Workers' Compensation

Oklahoma doesn't require workers' compensation for household employers, since domestic workers are excluded from the state's coverage mandate (unless your household's domestic payroll topped $50,000 last year). 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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