b
The state experience factor for 2018 is 45% and rates for Oklahoma employers will range from 0.1% to 5.5%. There is no conditional factor applicable for 2018. The new employer rate is 1.5%
For 2018, the taxable wage base for Oklahoma will be $17,600, down $100 from the 2017 taxable wage base amount of $17,700.(OESC Communications.)