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Small Employer Quality Jobs Program

Incentives to Qualifying Small Employers Paying at Least 110% of the Average Wage.

This program provides quarterly incentive payments to a qualifying small employer (500 employees or less). Quarterly payments may be as much as 5% of new taxable payroll for up to 7 years.

Qualifying payrolls must be attributable to annual salaries that are at least 110% of the average wage of the county in which the jobs are located. Companies must attain 35% out-of-state sales during the first two years of participation and 60% thereafter.

Analysis and assistance at no cost

Call us today at 800-588-5959 and we’ll get started on a cost/benefit analysis for your business. After your preliminary assessment, we can assist you with the application process.

Get comprehensive, up-to-date information on Oklahoma’s business incentives and taxes.

Lower Wage Requirement

Certain counties qualify for the Small Employer Quality Jobs lower 100% wage threshold instead of the 110% cohort wage as an additional incentive. Search our interactive map for SEQJ areas.


The materials contained on this website have been prepared by the Oklahoma Department of Commerce for informational purposes only and do not constitute legal or tax advice. This information is subject to change based on judicial interpretation and legislative action. The application of the information is subject to your unique facts and circumstances. YOU SHOULD NOT ACT UPON ANY INFORMATION CONTAINED IN THESE MATERIALS WITHOUT SEEKING YOUR OWN PROFESSIONAL LEGAL AND TAX ADVICE.

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