Oklahoma unemployment insurance wage base falls to $24,400 and rates drop from Jan. 1, 2027
Key points
- The taxable wage base drops from $25,000 to $24,400 per employee
- Experienced-employer rates range from 0.1% to 5.5%, down from 0.2% to 5.8% in 2026
- The new-employer rate stays at 1.5%; maximum annual state unemployment tax falls from $375 to $366 per employee
Effective Jan. 1, 2027, Oklahoma's unemployment insurance taxable wage base drops to $24,400 per employee from $25,000. Experienced-employer rates range from 0.1% to 5.5%, down from 0.2% to 5.8% in 2026; the new-employer rate stays at 1.5%. Maximum annual state unemployment tax falls to $366 per employee from $375.
For reference only; not legal advice.
What employers should do
- Update payroll tax calculations for the new $24,400 wage base and rates
- Review the state unemployment insurance tax budget for Oklahoma employees
Policy details
- Jurisdiction
- Oklahoma
- Status
- In effect
- Effective date
- 2027-01-01
- Employers covered
- Oklahoma employers subject to state unemployment insurance tax
- Official source
- View official source ↗
Original report: HRMorning ↗AI-assisted brief; may contain inaccuracies. Rely on the original reports and official documents. For information only; not legal, immigration or insurance advice.