Oklahoma Employers Quarterly Contribution Report

New Filing Requirement

Effective January 1, 2011, all employers with an assigned Oklahoma State Unemployment Tax Act (SUTA) account number shall be required to file the Employers Quarterly Contribution Report through the employer portal on the Commission Internet website. All third party administrators shall be required to file the Employers Quarterly Contribution Report through the employer portal on the Commission Internet website for clients with an assigned Oklahoma SUTA account number.

EZTaxExpress Online Reporting: https://eztaxexpress.oesc.state.ok.us/

EZTaxExpress filing options:

Manually input Employers Quarterly Contribution Report
Upload Employers Quarterly Contribution Report

Upload option

File layout for reporting wages is available from the NASWA (formerly ICESA) national site:

http://does.dc.gov/sites/default/files/dc/sites/does/publication/attachments/icesa_dc.pdf

The NASWA (ICESA) layout has been abbreviated below to indicate those fields required by Oklahoma:

The file should be in standard ASCII text file format, no delimiters, fixed-length fields and each line must be terminated by a carriage return and line feed
File extension should be ".txt"
Each logical record must be 275 positions in length

E-Record - Employer Record

Position	FIELD requirements	length	data type
1	Enter "E"	1	A
2-5	Year (CCYY)	4	N
6-14	Federal EIN	9	N
15-23	Blank	9
24	Employer Name Left Justified Blank Filled	50	A/N
74-159	Blank	86
160	Enter "R"	1	A
161-162	Blank	2
163-166	Blank	4
167-170	Enter "UTAX"	4	A
171-172	Enter "40"	2	N
173-187	Oklahoma Account Number Left Justified Blank filled Omit hyphen	15	A/N
188-189	Quarter Last month of quarter being recorded 1st qrt = "03" 2nd qtr = "06" 3rd qtr = "09" 4th qtr = "12"
190	Source Code S-Record(s) = "1" No S-Record(s) = "0"	1	N
191-275	Blank	85

S Record - Supplemental Record (Employee Social Security Record)

Position	Field Requirement	Length	Data Type
1	Enter “S”	1	A
2 – 10	Employee Social Security Number Left Justified No SSN = I in first position, blank filled SSN = 9 digits, numeric only	9	A/N
11 – 30	Employee Last Name Required Left Justified Blank filled No Special Characters	20	A
31 – 42	Employee First Name Required Left Justified Blank filled No special characters	12	A
43	Employee Middle Initial	1	A
44 – 45	State Code Enter “40”	2	N
46 – 63	Blank	18
64 – 77	Employee Total Wages Subject to State Unemployment Tax Right Justified Omit Decimal Positive Number	14	N
78 – 91	Blank	14
92 – 105	Employee Taxable Wages Right Justified Omit Decimal Positive Number Portion of Total Wages (position 64-77 required to meet taxable limitation)	14	N
106 – 142	Blank	37
143 – 146	Taxing Entity Code Enter “UTAX”	4	N
147 – 161	Oklahoma Account Number Left Justified Blank filled Omit hyphen	15	A/N
162 – 214	Blank	53
215 – 220	Quarter/Year. Lasts month and year of calendar quarter being submitted 1st qtr/year = “03CCYY” 2nd qtr/year = “06CCYY” 3rd qtr/year = “09CCYY” 4th qtr/year = “12CCYY”	6	N
221 – 275	Blank

T - Record - Report Summary

Position	Field Requirement	Length	Data Type
1	Enter “T”	1	A
2 – 8	Total Number of Employees Right Justified	7	N
9 – 12	Taxing Entity Code Enter “UTAX”	4	A
13 – 26	Blank	14
27 – 40	Total Wages Paid This Quarter Right Justified Omit Decimal Positive Number Sum of All Employee(s) Total Wages Subject to State UI	14	N
41 – 54	Blank	14
55 – 68	Taxable Wages Paid This Quarter Right Justified Omit Decimal Positive Number Sum of All Employee(s) Taxable Wages	14
69 – 81	Blank	13
82 – 87	UI Tax Rate 6 digits Example: 2.8% = 028000	6	N
88 – 100	State Quarter UI Taxes Due Right Justified No decimal	13	N
101 – 226	Blank	126
227 – 233	Month 1 Employees for Employer Right Justified Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 1st month of the reporting period.	7	N
234 – 240	Month 2 Employees for Employer Right Justified Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 2nd month of the reporting period.	7	N
241 – 247	Month 3 Employees for Employer Right Justified Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 3rd month of the reporting period.	7	N
248 – 275	Blank	28

P-Record – Payment Record (Optional)

Position	Field Requirement	Length	Data Type
1	Enter “P"	1	A
2 – 16	Oklahoma Account Number Left Justified Blank filled Omit hyphen	15	A/N
17 – 18	Quarter Last month of quarter being reported 1st qtr = “03” 2nd qtr = “06” 3rd qtr = “09” 4th qtr = “12”	2	N
19 – 22	Year (CCYY)	4	N
23 – 52	Name of Bank Account Owner Left Justified	30	A/N
53 – 69	Bank Account Number Required Left Justified Blank filled	17	N
70 – 79	Bank Routing Number Required Left Justified Blank filled	10	N
80	Account Type “Checking” = ‘C’ “Savings” = ‘S’	1	A
81 – 95	Payment Amount Right Justified Omit Decimal Positive Number	15	N
96 – 275	Blank	180

Contact Information

If you have questions, please refer to the contact below.

If you need technical assistance with filing your Oklahoma Employers Quarterly Contribution Report via Internet, please e-mail EzTaxExpress@oesc.state.ok.us or call (405) 557-5452.