All states · Updated for 2026
How to pay a nanny in Oklahoma
Everything a Oklahoma family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- Oklahoma unemployment tax: register with Oklahoma Employment Security Commission (OESC) after household (domestic) employers: $1,000 or more in cash wages in a calendar quarter (federal household-employer standard; not re-verified against an oesc publication in this pass); new employers pay 1.50% on the first $25,000.00 of wages; file OES-3 Employer's Quarterly Contribution Report (EZ Tax Express) quarterly.
- Oklahoma income tax: withholding is voluntary for household employers (form OK-W-4).
- New hire report: within 20 days of their start date.
- Minimum wage: $7.25/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Not verified in this pass. Oklahoma's Administrative Workers' Compensation Act has historically excluded domestic servants/household workers (subject to a household payroll threshold) — confirm with the Oklahoma Workers' Compensation Commission.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and OK-W-4.
- File the Oklahoma new-hire report within 20 days at the state site.
- Register with Oklahoma Employment Security Commission (OESC) once you cross household (domestic) employers: $1,000 or more in cash wages in a calendar quarter (federal household-employer standard; not re-verified against an oesc publication in this pass) (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file OES-3 Employer's Quarterly Contribution Report (EZ Tax Express). Last day of the month after each quarter. 2026 taxable wage base $25,000 (down from $28,200) and new-employer rate 1.5% per Bloomberg Tax's report of the OESC release; confirm on your OESC rate notice.
- January: W-2 to your nanny, W-2/W-3 to the SSA, W-2 / W-3 transmittal via OkTAP (no separate state reconciliation form) to the state. April: Schedule H with your 1040.
Run your numbers
Use the free Oklahoma nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in Oklahoma?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Oklahoma unemployment tax applies after household (domestic) employers: $1,000 or more in cash wages in a calendar quarter (federal household-employer standard; not re-verified against an oesc publication in this pass).
Do I withhold Oklahoma income tax from my nanny?
Oklahoma does not require household employers to withhold state income tax; you can withhold voluntarily using OK-W-4 if your nanny asks.
What forms do I file in Oklahoma?
OES-3 Employer's Quarterly Contribution Report (EZ Tax Express) quarterly with Oklahoma Employment Security Commission (OESC), W-2 / W-3 transmittal via OkTAP (no separate state reconciliation form) annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in Oklahoma?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in Oklahoma. Oklahoma follows the federal $7.25 minimum wage and FLSA overtime (live-in domestic workers exempt from overtime).
What is the minimum wage for a nanny in Oklahoma?
$7.25 per hour in 2026.
Pay your Oklahoma nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with OES-3 Employer's Quarterly Contribution Report (EZ Tax Express) pre-filled. 14-day free trial, no card needed.
Start free trialSources: Packet OW-2 (Revised 11-2025) — 2026 Oklahoma Income Tax Withholding Tables, Effective January 1, 2026 (Oklahoma Tax Commission; copy hosted by OPERS); Bloomberg Tax — Oklahoma Issues 2026 Unemployment Rates, Wage Base (OESC: $25,000 wage base, 1.5% new employer rate). Rules for 2026 are provisional. General information, not tax or legal advice.