State Web Site:  www.Oklahoma.gov

General Business Requirement:

 Apply to the Secretary of State for a Certificate of Authority to conduct business in Oklahoma.

Business Entity Registration Forms

Licensing/Registration:

PEO Registration Form – A PEO must register with the Oklahoma Department of Insurance.

PEO Group Application Form – For a PEO Group (two or more PEOs held under common control pursuant to 40 O.S. § 600.4(E)).

PEO Bond Form – Required if the PEO cannot demonstrate a net worth or provide marketable securities of at least $50,000.

PEO Exemption Application - De minimus exemption allowed if PEO 1) is domiciled and licensed or registered as a PEO in another state that has similar or greater requirements than the Oklahoma Statute; 2) does not maintain an office or solicit clients in Oklahoma; and 3) does not have more than 25 co-employees in Oklahoma.

Additional provisions regarding registration fees, service contracts, liability issues, required notices & reports, etc. can be found in the Statute at:

Oklahoma PEO Statute  (scroll down to section 600.1 through 600.8)

Unemployment Insurance:

New Employer Rate (2008) – 1.50%

Wage Limit (2008) - $13,600

Employer / Reporting Unit for SUTA contributions :  PEO

Lessor Employing Unit – Defines PEO for unemployment purposes and provides bonding requirements for relieving client/co-employer of joint & several liability for SUTA contributions.

Agency Web Site:  Oklahoma Employment Security Commission

State Taxes:

Tax Registration Packet

Agency Web Site:  Oklahoma Tax Commission

Workers’ Compensation:

Rating Bureau – NCCI

Service Agreement must specify whether the PEO or client/co-employer will secure workers’ compensation coverage (pursuant to 40 O.S. § 600.7 (C)(4)).

Exclusive remedy benefits apply to both PEO and client/co-employer (pursuant to 40 O.S. § 600.7(E)).

Agency Web Site:  Oklahoma Workers' Compensation Court

Benefit Plans:

“A client and a PEO shall each be deemed an employer for purposes of sponsoring retirement and welfare benefit plans for its covered employees.”   ( 40 O.S. § 600.7(F)(1)).

MEWA Provisions – PEO shall not be considered a MEWA for purposes of providing retirement and other welfare benefit plans (pursuant to 40 O.S. § 600.7(F)).

Agency Web Site:  Oklahoma Insurance Dept.