This summary is not a complete text of the Oklahoma Labor Law, nor is it written in the exact language of the law. It is intended as an informal educational tool.
Oklahoma is a right-to-work state. This will give the filmmaker the flexibility to choose union, non-union, or mixed crew.
Oklahoma Child Entertainment Policies
Film productions which employ children in the state of Oklahoma must abide by the Oklahoma Department of Labor's rules and regulations regarding such employment. Child entertainment in the state of Oklahoma is regulated by the Fair Labor Standards Act. For more information, please click here.
Income Tax Withholding
Every employer making payment of wages subject to withholding shall deduct and withhold from the wages paid each employee a tax in an amount determined in accordance with the table fixing graduated rates of tax to be withheld, unless otherwise provided. This tax is withheld as the wages are paid. For more information, contact the Oklahoma Tax Commission at 405-521-3160.
Oklahoma employers and nonprofit organizations (other than those described in Section 501(c)(3) of the IRS Code) pay the unemployment tax if they employ one or more workers in each of the of twenty different calendar weeks during a calendar year. Or, if they have a payroll of $1,500 in a calendar quarter or are liable under the Federal Unemployment Tax Act. For details, contact the Oklahoma State Employment Security Commission at 405- 557-7100.
The standard insurance requirement for shooting in Oklahoma is a minimum of one million dollars comprehensive general liability insurance policy. For more detailed information, please contact the Oklahoma Insurance Department at 405-521-2828 or 800-522-0071.
In Oklahoma, as in most states, employers are required to provide workers’ compensation coverage for their employees. Oklahoma offers several options for obtaining workers’ compensation coverage. Options include:
CompSource Oklahoma is an option available to all employers. Coverage can be obtained by contacting CompSource directly at 405-232-7663 or through the assistance of an insurance agent.
Private insurance companies
Several private markets are available for coverage for those who wish to use a private carrier. Contact an Oklahoma licensed insurance agent to obtain coverage.
Some employers qualify for coverage as a self-insured employer. Contact the Oklahoma Insurance Department at 405-521-2828 or 800-522-0071.
For additional insurance on workers’ compensation, contact the Oklahoma Department of Insurance, Property and Casualty Division at 405-521-3681.