Who needs an unemployment insurance account, new hire reporting and workers’ compensation in Oklahoma?

Issued by Oklahoma Employment Security Commission; Oklahoma Workers’ Compensation Commission, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Oklahoma

The Oklahoma table lists this for every kind of business.

Register with OESC through EZ Tax Express once you pay wages. Report each new hire to OESC within 20 days of the start date. Workers’ compensation insurance is required from the first employee, full or part time; the exemptions are narrow (small farm payrolls, some family and domestic workers) and an LLC cannot use the sole proprietor exemption. Fines run per day without coverage.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Oklahoma Employment Security Commission; Oklahoma Workers’ Compensation Commission.

Sources and dates

OESC contribution rates page and Important Numbers for 2026; OESC new hire reporting page; 85A O.S. 2 and 36 (Administrative Workers’ Compensation Act). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.