Oklahoma Payroll Compliance Map

Oklahoma Payroll Compliance Map

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Email: hou4ww@evershinecpa.com
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The Engaging Manager Ian Lin, a well-English speaker
Tel: +1-510-996-2685

WWT – United States – Oklahoma Payroll Income Tax Deduction

WWT-US(OK)-01 WWT Tax Entity

Question from client:
Is the United States salary income tax levied in federal or states? Or both federal and states?
Are the federal and states personal income tax that levied separately? Or levied together?
What is the standard withholding tax rate?

Answer from Evershine RD:
The U.S. federal government, and state and local governments in the U.S., use the pay-as-you-go (PAYG) method, also known as the pay-as-you-earn method (PAYE), to collect taxes through deductions from employment income paid to employees that employers must timely transmit to applicable revenue agencies.

Federal

There are several withholding tables applicable for different needs.
If you have an automated payroll system, the table below works for Forms W-4 for all prior, current, and future years.
This table also suitable for any amounts of wages and any number of withholding allowances claimed.
For Example:

Percentage method tables for Automated Payroll Systems (Standard)

Filing Status Adjusted Annual Wage Amount (USD) The tentative amount to withhold is: (USD) Plus this percentage of the amount that the Adjusted Annual Wage exceeds (USD)
At least But less than
Single or Married Filing Separately 0 3,950 0 0% 0
3,950 13,900 0 10% 3,950
13,900 44,475 995 12% 13,900
44,475 90,325 4,664 22% 44,475
90,325 168,875 14,751 24% 90,325
168,875 213,375 33,603 32% 168,875
213,375 527,550 47,843 35% 213,375
527,550 157,804.25 37% 527,550
Married Filing Jointly 0 12,200 0 0% 0
12,200 32,100 0 10% 12,200
32,100 93,250 1,990 12% 32,100
93,250 184,950 9,328 22% 93,250
184,950 342,050 29,502 24% 184,950
342,050 431,050 67,206 32% 342,050
431,050 640,500 95,686 35% 431,050
640,500 168,993.50 37% 640,500
Head of Household 0 10,200 0 0% 0
10,200 24,400 0 10% 10,200
24,400 64,400 1,420 12% 24,400
64,400 96,550 6,220 22% 64,400
96,550 175,100 13,293 24% 96,550
175,100 219,600 32,145 32% 175,100
219,600 533,800 46,385 35% 219,600
533,800 156,355 37% 533,800

States – Oklahoma

There are 2 methods of Oklahoma income tax withholding, the percentage formula method, and the wage bracket table.
If you have highly paid employees/ payees or are using a computerized payroll system, you may use the percentage formula.

Table 4: MONTHLY Payroll Period
A: SINGLE person:   B: MARRIED person:
If the wages are: (after subtracting withholding allowances) If the wages are: (after subtracting withholding allowances)
Over ($) but less than ($) The amount of income tax to withhold is: ($) Over ($) but less than ($) The amount of income tax to withhold is: ($)
0 529 0 0 1,058 0
529 613 0 + (0.25% of the excess over $529) 1,058 1,225 0 + (0.25% of the excess over $1,058)
613 738 0.21 + (0.75% of the excess over $613) 1,225 1,475 0.42 + (0.75% of the excess over $1,225)
738 842 1.15 + (1.75% of the excess over $738) 1,475 1,683 2.29 + (1.75% of the excess over $1,475)
842 938 2.97 + (2.75% of the excess over $842) 1,683 1,875 5.94 + (2.75% of the excess over $1,683)
938 1,129 5.60 + (3.75% of the excess over $938) 1,875 2,075 11.21 + (3.75% of the excess over $1,875)
1,129 and above 12.79 + (4.75% of the excess over $1,129) 2,075 and above 18.71 + (4.75% of the excess over $2,075)

WWT-US(OK)-02 Registration

Question from client:
The United States salary income tax collection is under the jurisdiction of which government unit?
The registration of the United States salary income tax collection status, that is, the application procedure for the employer withholding certificate number, paper certificate number application, or online account application? Website? Employer withholding certificate?
What is the advance certificate number of the number?
Do you need to use the industrial and commercial certificate e-card to apply?

Answer from Evershine RD:

Federal
United States payroll tax is administered under Internal Revenue Service (IRS).
Employers must have an employer identification number (EIN) before remitting forms and withheld taxes to the IRS.
Employers can apply for an EIN online using the IRS website, by calling 800-829-4933, or by faxing or mailing Form SS-4, Application for Employer Identification Number, to the IRS.
Often, the employer’s federal tax identification number is used as the state identification number.

States – Oklahoma

Every employer upon receipt of the FEIN employers need to establish an Oklahoma employer’s withholding tax account and submit the Oklahoma Business Registration Form.
Oklahoma employer’s withholding tax accounts can be established online at tax.ok.gov.
After registration with the Oklahoma Tax Commission (OTC), employers will be assigned an account number for each registered account.

WWT-US(OK)-03 WWT Order (OD)

Question from client:
What is the order of United States salary income tax withholding declaration (information flow determines tax base) and payment (fund flow)?
Pay first and then declare? Report first and then pays?
At the same time as the declaration and payment?

Answer from Evershine RD:
Deposit First (DF): Make monthly payments then file the required forms.

WWT-US(OK)-04 Mechanism of Filing (MOF)

Question from client:
United States’ salary income tax withholding declaration (information flow determines the tax base)
What is the method of account return?
Reporting cycle: every month? Every bimonthly? Every season? every half year? Per year?
Electronic filing? Manual filing? Electronic filing and manual filing coexist?
If electronic filing is possible: Web site URL?

Answer from Evershine RD:

Federal
Form 941, Employer’s Quarterly Federal Tax Return, report on federal income tax, social security, or Medicare taxes for each quarter.
Forms W-2, Wage and Tax Statement, to report wages paid to employee each year.
It must be distributed to employees by Jan. 31 of the next year.
Also, file Copy A of all paper and electronic Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the Social Security Administration (SSA).
File Copy 1 to an employee’s state or local tax department.

To submit employment tax form, you need to purchase IRS-approved software.
The software will require your signature to e-file the return. You need to apply for an online signature PIN.
Alternatively, you can use the authorized IRS e-file Provider Locator Service to find a tax professional to submit your forms.

States – Oklahoma

A withholding return is not required to be filed if deposits are made electronically.
A withholding return for payments made by EFT is filed monthly by the 20th day of the month following the close of each quarter.
Use online filing system, Oklahoma Taxpayer Access Point (OkTAP), by logging on to website at tax.ok.gov.
Every employer required to deduct and withhold Oklahoma income tax from employee wages must provide W-2 statements to such employees and must also file copies of the statements with the Oklahoma Tax Commission by Jan. 31 of the year following the year.

WWT-US(OK)-05 Mechanism of Payment (MOP)

Question from client:
What is the funding method for the United States salary income tax withholding payment (funding flow)?
Payment cycle: M per month? B every bimonthly? Q every season? H every six months? A every year?
Automatically authorize deduction of ACH (that is, take the initiative of the recipient)?
Electronic remittance to EFT (that is, the payer takes the initiative)?
Bank counter payment OCT?
Or the above methods coexist?

Answer from Evershine RD:

Federal
Due date is the same as filing date.
File and Pay at EFTPS via https://www.eftps.gov/eftps/.

States – Oklahoma

Amount Withheld by Company Remittance/ Payment Schedule Deadline for payment
Less than $500 per quarter Quarterly 20th of the following month of the quarter
More than $500 per quarter Monthly 20th of the following month
$10,000 per month Semi-weekly Wednesday for amounts withheld on the preceding Wednesday, Thursday, or Friday.
Friday for amounts withheld on the preceding Saturday, Sunday, Monday, or Tuesday.

Can file and remit payment electronically using the Oklahoma Tax Commission’s Taxpayer Access Point online application- https://oktap.tax.ok.gov/oktap/web/_/

BNF – Deduction of Employee Social Welfare

BNF-US(OK)-01 BNF Entity

Question from client:
United States social insurance, medical insurance, pensions, and other employee social welfare levy, is it federal? Is it states?
Or is there a federal plus states? If there is a federal and states, are they levied separately?
Or levied together? What is the withholding tax rate?

Answer from Evershine RD:
United States social security levied at both federal and states level.

Federal
The federal government enacts laws regarding social taxes under Federal Insurance Contributions Act (FICA), and unemployment taxes under the Federal Unemployment Tax Act (FUTA).
All states, the district and territories are required to assess their own unemployment tax as part of the FUTA program.

Social Security Taxes Employee Employer Maximum wage base (Accumulated)
FICA:
Social Security Tax/ OASDI Tax		 6.2% 6.2% $147,000
FICA:
Medicare Tax/ Hospital Insurance (HI)		 1.45% + 0.9% on excess annual wage $200K 1.45% $200,000 (Single),
$250,000 (Married filing jointly), $125,000 (Married filing separate)
FUTA:
Federal Unemployment Tax		 N/A 6%
(reduced by credit deduction of 5.4% maximum)		 $7,000

States – Oklahoma

Social Security Taxes Employee Employer Maximum taxable earnings (Accumulated)
Unemployment Insurance
– 2022 Tax Rates
– Standard 2022 New Employer Rates		 N/A
N/A		 0.3-7.5%
1.50%		 $24,800
$24,800

BNF-US(OK)-02 Registration

Question from client:
Social Security Certificate Number? What is the name of the government agency in charge of social insurance?
Medical insurance certificate number? What is the name of the government agency in charge of medical insurance?
Pension certificate number? The name of the government agency in charge of pensions?
How to apply for the social welfare certificate number for employees in the country?
Paper certificate number application? Or online account application? Website?
Need to use the industrial and commercial certificate electronic card to apply?
Are the above three certificate numbers unified or separate?

Answer from Evershine RD:

Federal
The Internal Revenue Service (IRS) oversees collection of FICA (and FUTA) taxes while employers are required to annually report individual covered wage amounts and FICA (and FUTA) taxes withheld to the U.S. Social Security Administration (SSA).
The SSA administers the Social Security benefits program.
Employers can register for an employer identification number (EIN) through online using the IRS website, by calling 800-829-4933, or by faxing or mailing Form SS-4, Application for Employer Identification Number, to the IRS.

States – Oklahoma
The Oklahoma Employment Security Commission (OESC) administers the state’s unemployment insurance program.
OES-1 (07-21) is the application form for UI Tax Account number.
Mail completed and signed form to Oklahoma Employment Security Commission.

BNF-US(OK)-03 BNF Order (OD)

Question from client:
What is the order of the withholding declaration of social welfare for United States employees (information flow determines the tax base) and payment (fund flow)?
Pay first and then declare? Report first and then pays? At the same time as the declaration and payment?

Answer from Evershine RD:
Same Period: Report and pay at the same time.

BNF-US(OK)-04 Mechanism of Filing (MOF)

Question from client:
What is the method of reporting for withholding of social benefits for United States employees (information flow determines the tax base)?
Reporting cycle: every month? Every bimonthly? Every season? Every half year? Per year?
Electronic filing? Manual filing? Electronic filing and manual filing coexist? If electronic filing is possible: Web site URL?

Answer from Evershine RD:

Federal

Form 941, Employer’s Quarterly Federal Tax Return, report on federal income tax, social security, or Medicare taxes for each quarter.
Report FUTA taxes by filing Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. Due by Jan 31 of the following year.
To submit employment tax form, you need to purchase IRS-approved software.
The software will require your signature to e-file the return. You need to apply for an online signature PIN.
Alternatively, you can use the authorized IRS e-file Provider Locator Service to find a tax professional to submit your forms.

States – Oklahoma

OES-3 Quarterly Contribution Report is due to be filed by the end of the month following the close of a calendar quarter (April 30, July 31, October 31, and January 31).
File and remit payment electronically via EZ Tax Express at https://eztaxexpress.oesc.state.ok.us/

BNF-US(OK)-05 Mechanism of Payment (MOP)

Question from client:
What is the funding method for United States employee social welfare withholding contributions (funds flow)?
Payment cycle: M per month? B every bimonthly? Q every season? H every six months? A every year?
Automatically authorize deduction of ACH (that is, take the initiative of the recipient)?
Electronic remittance to EFT (that is, the payer takes the initiative)?
Bank counter payment OCT? Or the above methods coexist?

Answer from Evershine RD:
Federal
Due date is the same as filing date.
File and Pay at EFTPS via https://www.eftps.gov/eftps/.

States – Oklahoma
Employers that file reports with EZ Tax Express may pay unemployment tax with ACH debit or credit card transactions established through that portal at https://eztaxexpress.oesc.state.ok.us/

Please be aware below Warning:
The above contents are digested by Evershine R&D and Education Center in October 2021.
Regulations might be changed as time goes forward and different scenarios will adopt different options.
Before choosing options, please contact us or consult with your trusted professionals in this area.

Contact Us

Houston Evershine BPO Service Limited Corp.
E-mail: hou4ww@evershinecpa.com
or

Contact by phone in the Texas time zone:
The Engaging Manager Ian Lin, a well-English speaker
Tel: +1-510-996-2685

or
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please send an email to HQ4hou@evershinecpa.com
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Email address:dalechen@evershinecpa.com
LinkedIn address:Dale Chen

Additional Information

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Email: kerrychen@evershinecpa.com
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