reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 40. Labor › §40-2-611. Commission is a party.

COMMISSION IS A PARTY. The Commission shall be a party to and entitled to notice in any proceeding involving a claim for benefits before a referee or the Board of Review. In any proceeding for judicial review the Commission may be represented by any attorney employed by the Commission or designated by it for that purpose or, at the Commission's request, by the Attorney General.
Added by Laws 1980, c. 323, § 2-611, eff. Oct. 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-612. Payment of benefits.

PAYMENT OF BENEFITS.
Benefits shall be promptly paid on any claim in accordance with a determination or redetermination or the decision of a referee, the Board of Review or a reviewing court upon the issuance of the determination, redetermination or decision, regardless of the pendency of an appeal, or petition for judicial review that is provided by the Employment Security Act of 1980, unless and until the determination, redetermination, or decision has been modified or reversed by a subsequent redetermination or decision, in which event benefits shall be paid or denied for weeks of unemployment thereafter in accordance with the modifying or reversing redetermination or decision. No injunction, supersedeas, stay or other writ or process suspending the payment of the benefits shall be issued by any court, but if the determination, redetermination or decision is finally modified or reversed to deny benefits no employer's account shall remain charged with benefit wages pursuant to the erroneous determination, redetermination or decision and benefits shall not be paid for any weeks of unemployment involved in the modification or reversal that begin after the final decision.
Added by Laws 1980, c. 323, § 2-612, eff. Oct. 1, 1980. Amended by Laws 2011, c. 256, § 10.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-614. Waiver of appeal time.

WAIVER OF APPEAL TIME.
All time periods provided for appeals pursuant to the provisions of Article 2 of the Employment Security Act of 1980 may be waived for good cause shown up to one (1) year after the date of the determination or redetermination; provided, this waiver shall not apply to appeals to district court of decisions of the Board of Review.
Added by Laws 1983, c. 270, § 7, emerg. eff. June 23, 1983. Amended by Laws 1992, c. 318, § 2, eff. July 1, 1992; Laws 2003, c. 177, § 4, eff. Nov. 1, 2003; Laws 2019, c. 251, § 6, eff. July 1, 2019.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-615. Waiver of interest.

Any interest, or any portion thereof, that accrues pursuant to the provisions of Section 2-613 of Title 40 of the Oklahoma Statutes, may be waived by the Oklahoma Employment Security Commission provided the failure of the claimant to remit payment at the time a determination of overpayment was made:
1. Is explained to the satisfaction of the Commission;
2. Resulted from a mistake by the claimant of either the law or the facts concerning the repayment of overpayment benefits; or
3. Was caused by insolvency of the claimant.
No waiver of interest shall be granted unless a request for waiver is filed with the Commission within a three-year period from the date the interest accrued. No waiver of interest shall be granted to a claimant if it is determined that the claimant received an overpayment of benefits through fraud.
Added by Laws 2002, c. 452, § 14, eff. Nov. 1, 2002.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-616. Notice of overpayment determination.

NOTICE OF OVERPAYMENT DETERMINATION.
A. If the Oklahoma Employment Security Commission or its representative determines that an individual has been overpaid unemployment benefits pursuant to Section 2-613 of this title for fraud overpayment or claimant error overpayment, the individual shall be sent a notice of overpayment determination. If the individual disagrees with this determination, the individual may file an appeal of the determination with the Appeal Tribunal within twenty (20) days after the date of the mailing of the notice to the individual's last-known address or, if the notice is not mailed, within twenty (20) days after the date of the delivery of the notice. If the individual fails to appeal the determination within the time provided, without good cause, then the determination will be deemed final and no further appeal shall be allowed.
B. If the Oklahoma Employment Security Commission or its representative determines that an individual has been overpaid unemployment benefits pursuant to paragraph 3 of Section 2-613 of this title relating to administrative overpayment, the individual shall be sent a notice of overpayment determination. If the individual disagrees with this determination, the individual may file an appeal of the determination with the Appeal Tribunal within ten (10) days after the date of mailing of the notice to the individual's last-known address or, if the notice is not mailed, within ten (10) days after the date of the delivery of the notice. If the individual fails to appeal the determination within the time provided, without good cause, the determination will be deemed final and no further appeal shall be allowed.
Added by Laws 2002, c. 452, § 15, eff. Nov. 1, 2002. Amended by Laws 2011, c. 256, § 11; Laws 2013, c. 71, § 7, eff. Nov. 1, 2013; Laws 2021, c. 424, § 9, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-619. Treasury offset program – Benefit overpayment collections.

TREASURY OFFSET PROGRAM – BENEFIT OVERPAYMENT COLLECTIONS.
A. The Oklahoma Employment Security Commission shall be authorized to collect unemployment benefit overpayment indebtedness through the Tax Offset Program of the U.S. Department of the Treasury pursuant to 26 U.S.C., Section 6402(f) and 31 CFR, Section 285.8. The Commission may submit overpayment indebtedness due to fraud that was established pursuant to paragraph 1 of Section 2-613 of Title 40 of the Oklahoma Statutes and overpayment indebtedness due to claimant error that was established under paragraph 2 of Section 2-613 of Title 40 of the Oklahoma Statutes, if the claimant error overpayment was due to a failure to report earnings.
B. Before submitting an indebtedness to the U.S. Department of the Treasury for collection through the Tax Offset Program, the Oklahoma Employment Security Commission shall notify the debtor in writing of the amount of the debt and the date the indebtedness was established. The notification shall give the debtor sixty (60) days from the date of mailing of the notice to present evidence to the Commission that all or a part of the indebtedness is not legally enforceable or is otherwise invalid.
C. If the debtor responds to the notice by presenting evidence, the Commission shall evaluate the evidence and review its records of the indebtedness. Based on this evaluation and review, the Commission may modify the amount of the indebtedness. Once the evaluation and review process is complete, the indebtedness shall be submitted to the U.S. Department of the Treasury for collection through the Tax Offset Program.
D. If no evidence is presented by the debtor within the sixty-day time period allowed by the notice, the amount of the indebtedness will be submitted to the U.S. Department of the Treasury for collection through the Tax Offset Program.
E. If the Oklahoma Employment Security Commission receives an erroneous payment from the U.S. Department of the Treasury, the Oklahoma Employment Security Commission shall return the payment to the U.S. Department of the Treasury. If the money that was erroneously paid to the Oklahoma Employment Security Commission had been credited to an unemployment benefit overpayment indebtedness, that indebtedness shall be reinstated to the amount that existed before the payment was credited.
Added by Laws 2015, c. 249, § 10, eff. Nov. 1, 2015.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-703. Extended benefit period.

EXTENDED BENEFIT PERIOD. "Extended benefit period" means a period which shall:
(1) begin with the third week after the first week for which there is a state "on" indicator; and
(2) end with either of the following weeks, whichever occurs later:
(a)
the third week after the first week for which there is a state "off" indicator, or
(b)
the thirteenth consecutive week of such period.
No extended benefit period may begin by reason of a state "on" indicator before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to this state.
Added by Laws 1980, c. 323, § 2-703, eff. July 1, 1980. Amended by Laws 1982, c. 304, § 11, operative Oct. 1, 1982.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-706. State "on" indicator.

STATE "ON" INDICATOR.
There is a "state 'on' indicator" for this state for a week if the Oklahoma Employment Security Commission determines, in accordance with the regulations of the Secretary of Labor of the United States, that for the period consisting of such week and the immediately preceding twelve (12) weeks, the rate of insured unemployment, not seasonally adjusted:
1. Equaled or exceeded one hundred twenty percent (120%) of the average of such rates for the corresponding thirteen-week period ending in each of the preceding two (2) calendar years, and equaled or exceeded five percent (5%); or
2. Equaled or exceeded six percent (6%).
Any optional or revised "state 'on' indicator" or indicators or optional waiver by a state of any such indicator or part of any such indicator provided for by Congress for any period of time shall be considered to be in effect in Oklahoma for such period of time.
Added by Laws 1980, c. 323, § 2-706, eff. July 1, 1980. Amended by Laws 1982, c. 304, § 12, operative Oct. 1, 1982; Laws 2002, c. 452, § 18, eff. Nov. 1, 2002.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-707. State "off" indicator.

STATE "OFF" INDICATOR.
There is a "state 'off' indicator" for this state for a week if the Commission determines, in accordance with the regulations of the Secretary of Labor of the United States, that for the period consisting of such week and the immediately preceding twelve (12) weeks, the rate of insured unemployment, not seasonally adjusted was either:
1. Less than six percent (6%) and was less than one hundred twenty percent (120%) of the average of such rates for the corresponding thirteen-week period ending in each of the preceding two (2) calendar years; or
2. Less than five percent (5%).
Any optional or revised "state 'off' indicator" or indicators or optional waiver by a state of any such indicator or part of any such indicator provided for by Congress for any period of time shall be considered to be in effect in Oklahoma for such period of time.
Added by Laws 1980, c. 323, § 2-707, eff. July 1, 1980. Amended by Laws 1982, c. 304, § 13, operative Oct. 1, 1982; Laws 2002, c. 452, § 19, eff. Nov. 1, 2002.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-708. Rate of insured unemployment.

RATE OF INSURED UNEMPLOYMENT. "Rate of insured unemployment", for purposes of Sections 2-706 and 2-707 of this title, means the percentage derived by dividing:
(1) the average weekly number of weeks claimed for weeks of unemployment for regular benefits, including interstate claims filed in this state with respect to the most recent thirteen-consecutive-week period, as determined by the Commission on the basis of its reports to the Secretary of Labor of the United States, by
(2) the average monthly employment covered under this act for the first four (4) of the most recent six (6) completed calendar quarters ending before the end of such thirteen-week period.
Added by Laws 1980, c. 323, § 2-708, eff. July 1, 1980. Amended by Laws 1982, c. 304, § 14, operative Oct. 1, 1982.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-710. Extended benefits.

EXTENDED BENEFITS. "Extended benefits" mean benefits, including benefits payable to federal civilian employees and to ex-servicemen pursuant to 5 U.S.C. Chapter 85, payable to an individual under the provisions of this Part 7 for weeks of unemployment, as defined by this act, in his eligibility period.
Added by Laws 1980, c. 323, § 2-710, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-712. Exhaustee.

EXHAUSTEE. A. "Exhaustee" means an individual who, with respect to any week of unemployment in his eligibility period:
(1) has received, prior to such week, all the regular benefits payable to him according to the monetary determination for his current benefit year that includes such week under this act, or of any other state law; or
(2) has received, prior to such week, all the regular benefits available to him in his current benefit year that includes such week under this act or of any other state law after a cancellation of some or all of his wage credits or the partial or total reduction of his right to regular compensation; or
(3) his benefit year having expired prior to such week, has insufficient wages or employment, or both, on the basis of which he could establish in any state a new benefit year that would include such week, or having established a new benefit year that includes such week, he is precluded from receiving regular benefits by reason of the provisions of Part 1 of Article 2 or the provision of any other state law that meets the requirements of Section 3304(a)(7) of the Internal Revenue Code of 1954; and
(4) has no right to unemployment benefits or allowances, as the case may be, under the following federal laws: The Railroad Unemployment Insurance Act, the Trade Expansion Act, and the Automotive Products Trade Act; and
(5) has not received and is not seeking for such week unemployment benefits under the law of Canada, but if he is seeking such benefits and the appropriate agency finally determines that he is not entitled to benefits under such law, he is an exhaustee.
B. For purposes of paragraphs (1) and (2) of subsection A, an individual shall be deemed to have received in his current benefit year all of the regular benefits payable to him according to the monetary determination or available to him, as the case may be, even though:
(1) as a result of a pending appeal with respect to wages or employment or both that were not included in the original monetary determination with respect to such benefit year, he may subsequently be determined to be entitled to more regular benefits; or
(2) having established a benefit year, no regular benefits are payable to him during such year because his wage credits were cancelled or his right to regular compensation was totally reduced as the result of the application of a disqualification.
Added by Laws 1980, c. 323, § 2-712, eff. July 1, 1980. Amended by Laws 1981, c. 259, § 13, emerg. eff. June 25, 1981.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-714. Extended benefits.

EXTENDED BENEFITS. Except when the result would be inconsistent with the other provisions of this section, as provided in the rules of the Commission, the provisions of this act which apply to claims for, or the payment of, regular benefits shall apply to claims for, and the payment of, extended benefits including, but not limited to, claim filing, claimant reporting and registration, information to claimants, notices to claimants of their weekly and total extended benefit amounts determinations, redeterminations, appeals and review, week for which benefits are paid, disqualifications and eligibility requirements, but excluding those provisions which apply to any waiting period, monetary qualifying or requalifying requirements and the computation of weekly and total amounts of regular benefits.
Added by Laws 1980, c. 323, § 2-714, eff. July 1, 1980. Amended by Laws 1993, c. 219, § 11, eff. Sept. 1, 1993.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-716. Weekly extended benefit amount.

WEEKLY EXTENDED BENEFIT AMOUNT. (1) The weekly extended benefit amount payable to an individual for a week of total unemployment in his eligibility period shall be an amount equal to the weekly benefit amount payable to him for a week of total unemployment during his current benefit year, or if he has no current benefit year, his most recent benefit year. If the individual had more than one (1) weekly amount of regular benefits for total unemployment during such benefit year, the weekly amount of extended benefits for total unemployment shall be the average of such weekly benefit amounts.
(2) The weekly benefit amount of extended benefits payable for a week of less than total unemployment shall be based on the weekly benefit amount determined pursuant to subsection (1) of this section. Provided, that for any week during a period in which federal payments to states under Section 204 of the Federal-State Extended Unemployment Compensation Act of 1970 are reduced under an order issued under Section 252 of the Balanced Budget and Emergency Deficit Control Act of 1985, the weekly extended benefit amount payable to an individual for a week of total unemployment in his eligibility period shall be reduced by a percentage equivalent to the percentage of the reduction in the federal payment. Such reduced weekly extended benefit amount, if not a full dollar amount, shall be rounded to the nearest lower full dollar amount.
Added by Laws 1980, c. 323, § 2-716, eff. July 1, 1980. Amended by Laws 1986, c. 205, § 6, emerg. eff. June 6, 1986.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-717. Total amount of extended benefits payable.

TOTAL AMOUNT OF EXTENDED BENEFITS PAYABLE. The total extended benefit amount payable to any eligible individual with respect to his applicable benefit year shall be the least of the following amounts:
(1) fifty percent (50%) of the total amount of regular benefits which were payable to him under this act, during his applicable benefit year;
(2) thirteen (13) times his average weekly benefit amount as determined in subsection (1) of this section which was payable to him under this act, for a week of total unemployment during such benefit year;
(3) thirty-nine (39) times his average weekly benefit amount as determined in subsection (1) of Section 2-716 payable to him under this act, for a week of total unemployment during such benefit year, reduced by the regular benefits paid, or deemed paid, to him during such benefit year.
(4) If an individual is entitled to more extended benefits as a result of an appeal which afforded him more regular benefits, an appropriate change shall be made in the individual's total extended benefit amount.
(5) If an individual who has received extended benefits for a week or weeks of unemployment is determined to be entitled to more regular benefits with respect to such week or weeks as the result of an appeal, the extended benefits paid to him shall be treated as if they were regular benefits up to the greater amount of regular benefits to which he has been determined to be entitled. If the individual is entitled to more extended benefits as a result of being entitled to more regular benefits, the total extended benefit amount payable to him shall be amended accordingly.
Added by Laws 1980, c. 323, § 2-717, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-718. Public announcement of extended benefit period.

PUBLIC ANNOUNCEMENT OF EXTENDED BENEFIT PERIOD. Whenever an extended benefit period is to become effective in this state, as a result of a state "on" indicator, or an extended benefit period is to be terminated in this state as a result of state "off" indicators, the Commission shall make an appropriate public announcement.
Added by Laws 1980, c. 323, § 2-718, eff. July 1, 1980. Amended by Laws 1982, c. 304, § 16, operative Oct. 1, 1982.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-720. Commission to ensure compliance.

COMMISSION TO ENSURE COMPLIANCE. In the administration of the provisions of this Part which are enacted to conform with the requirements of the Federal-State Extended Unemployment Compensation Act of 1970, and the Unemployment Compensation Amendments of 1976, the Commission shall take such action as may be necessary to ensure that the provisions are so interpreted and applied so as to meet the requirements of such federal act as interpreted by the Department of Labor of the United States, and to secure to this state the full reimbursement of the federal share of extended benefits paid under this act that are reimbursable under the federal act.
Added by Laws 1980, c. 323, § 2-720, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-721. Employers not liable for reimbursed payments.

EMPLOYERS NOT LIABLE FOR REIMBURSED PAYMENTS. Notwithstanding any other provisions of this act no employer shall be liable for payments in lieu of contributions with respect to extended benefit payments which are wholly reimbursed to the state by the federal government.
Added by Laws 1980, c. 323, § 2-721, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-723. Overpayments, restitution, offset, and recoupment.

OVERPAYMENTS, RESTITUTION AND OFFSET. The provisions of this act applicable to recovery of overpayments, including restitution, offset, and recoupment shall apply to overpayments of extended benefits. If there is recovery of extended benefits, that proportion of the amount restored or offset which represents the federal share of the original payments shall be restored to the appropriate federal account.
Added by Laws 1980, c. 323, § 2-723, eff. July 1, 1980. Amended by Laws 2010, c. 216, § 9, eff. July 1, 2010.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-724. Limitation on amount of combined unemployment insurance and Trade Act benefits received.

LIMITATION ON AMOUNT OF COMBINED UNEMPLOYMENT INSURANCE AND TRADE ACT BENEFITS RECEIVED. If the benefit year of any individual ends within an extended benefit period, the remaining balance of extended benefits that the individual would be entitled to receive in that extended benefit period, with respect to weeks of unemployment beginning after the end of the benefit year, shall be reduced, but not below zero, by the product of the number of weeks for which the individual received any amounts as trade readjustment allowances within that benefit year, multiplied by the weekly benefit amount for extended benefits of the individual.
Added by Laws 1982, c. 304, § 17, operative Oct. 1, 1982.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-802. Reports by employers to Employment Security Commission - New hire registry.

REPORTS BY EMPLOYERS TO EMPLOYMENT SECURITY COMMISSION – NEW HIRE REGISTRY.
A. Employers doing business in the State of Oklahoma shall report to the Oklahoma Employment Security Commission, the hiring or employment of any person who resides or works in this state to whom the employer anticipates paying earnings.
B. Such report shall contain the employee's name, address, social security number, date of employment, state of employment, along with the employer's name, address, and federal identification number.
C. The report must be made within twenty (20) days of hiring, or twice monthly, not less than twelve (12) nor more than sixteen (16) days apart if reported electronically or magnetically. The report may be made by mailing a copy of the employee's W-4 form, by submitting a fax transmission of the employee's W-4 form, by submitting electronic media in a format that can be used by the Commission, or by any other means authorized by the Commission.
D. The Child Support Enforcement Division shall be the official New Hire Registry for the State of Oklahoma and will obtain the new hire information from the Oklahoma Employment Security Commission.
E. The Child Support Enforcement Division shall enter into agreements with state agencies administering unemployment, employment services, workforce system programs, workers' compensation, public assistance, Medicaid, food stamps, vocational rehabilitation, and other programs specified by federal law or regulation, to provide such information upon request.
F. Used in this section:
1. "Employee" means an individual who is an employee as defined by the Internal Revenue Code of 1986, 26 U.S.C., Section 3401 et seq. "Employee" does not mean an employee of a federal or state agency performing intelligence or counterintelligence functions if the head of such agency has determined that reporting with respect to that employee could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission;
2. "Employer" means an individual or other entity who is an employer as defined by the Internal Revenue Code of 1986, 26 U.S.C., Section 3401(d) and includes any governmental entity and any labor organization; and
3. "Labor organization" means an entity as defined by the National Labor Relations Act, 29 U.S.C., Section 152(5) including, but not limited to, any entity known as a "hiring hall" which is used by the organization and an employer to carry out requirements described in Section 8(f)(3) of the National Labor Relations Act, 29 U.S.C., Section 158(f)(3), of an agreement between the organization and the employer.
Added by Laws 1994, c. 356, § 34, eff. Sept. 1, 1994. Amended by Laws 1997, c. 402, § 8, eff. July 1, 1997; Laws 2001, c. 329, § 1, emerg. eff. June 1, 2001; Laws 2002, c. 452, § 21, eff. Nov. 1, 2002; Laws 2015, c. 249, § 11, eff. Nov. 1, 2015.
2023 Oklahoma Statutes › Title 40. Labor › §40-2-803. Food purchase assistance overissuances.

FOOD PURCHASE ASSISTANCE OVERISSUANCES.
A. An individual filing a new claim for unemployment compensation shall, at the time of filing the claim, disclose whether or not he or she owes an uncollected overissuance of food purchase assistance benefits, as defined in 7 U.S.C., Section 2022(c)(1). The Oklahoma Employment Security Commission shall notify the state food purchase assistance agency enforcing such obligations of any individual who discloses that he or she owes food purchase assistance overissuances and who is determined to be eligible for unemployment compensation.
B. The Commission shall deduct and withhold from any unemployment compensation payable to an individual who owes an uncollected overissuance:
1. The amount specified by the individual to the Commission to be deducted and withheld under this section;
2. The amount, if any, determined pursuant to an agreement submitted to the state food purchase assistance agency under 7 U.S.C., Section 2022(c)(3)(A); or
3. Any amount otherwise required to be deducted and withheld from unemployment compensation pursuant to 7 U.S.C., Section 2022(c)(3)(B).
C. Any amount deducted and withheld under this section shall be paid by the Commission to the appropriate state food purchase assistance agency.
D. Any amount deducted and withheld under subsection B of this section shall for all purposes be treated as if it were paid to the individual as unemployment compensation and paid by the individual to the state food purchase assistance agency as repayment of the individual's uncollected overissuance.
E. For purposes of this section, the term "unemployment compensation" means any compensation payable under this act including amounts payable by the Commission pursuant to an agreement under any federal law providing for compensation, assistance, or allowances with respect to unemployment.
F. This section applies only if arrangements have been made for reimbursement by the state food purchase assistance agency for the administrative costs incurred by the Commission under this section which are attributable to the repayment of uncollected overissuances to the state food purchase assistance agency.
Added by Laws 1997, c. 30, § 10, eff. July 1, 1997. Amended by Laws 2018, c. 14, § 10, eff. Nov. 1, 2018.
2023 Oklahoma Statutes › Title 40. Labor › §40-3. Obstructing work of labor officials.

No person shall interfere with, obstruct or hinder by force or otherwise the Commissioner of Labor, his deputies, assistants, or special agents, or factory inspectors while in the performance of their duties, or refuse to properly answer questions asked by such officers pertaining to the laws over which he has supervision under the provisions of this act, or refuse them admittance to any place where and when labor is being performed which is affected by the provisions of this act.
Laws 1910-11, c. 128, p. 283, § 3.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-101. Applicability.

APPLICABILITY.
(1) The provisions of this Article 3 apply to the payment of contributions by employers.
(2) The provisions of this Part 1 apply to employers other than employers who are subject to Part 7, or employers who have elected to reimburse under Part 8 of this article, or employers who have elected to reimburse under paragraph 2 of subsection E of Section 1-108 of this title.
Added by Laws 1980, c. 323, § 3-101, eff. July 1, 1980. Amended by Laws 2006, c. 176, § 11, eff. July 1, 2006.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-102. Contributions.

CONTRIBUTIONS.
A. Contributions shall accrue and become payable by each employer for each calendar year in which the employer is subject to the Employment Security Act of 1980, with respect to wages for employment. Such contributions shall become due and be paid by each employer to the Oklahoma Employment Security Commission for the Unemployment Compensation Fund in accordance with such rules as the Commission may prescribe, and shall not be deducted, in whole or in part, from the wages of individuals in the employer's employ.
B. In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($0.005) or more, in which case it shall be increased to one cent ($0.01).
C. Each employer shall be notified of its contribution rate for a given calendar year on or before September 30 of the previous calendar year. The notice shall be mailed to the employer at the employer's last-known address. If the employer has elected to be notified by electronic means according to procedures set out in Oklahoma Employment Security Commission rules, notice shall be deemed to be given when the Commission transmits the notification by electronic means. The employer shall file an appeal to the rate notice within twenty (20) days after the mailing of the notice of the contribution rate, or the date of transmission by electronic means. Upon the filing of a timely appeal, the Commission shall provide for a review and issue a determination to the employer. If the employer does not file a timely appeal, the contribution rate of the employer shall become conclusive and binding.
D. Within twenty (20) days after the date of mailing of the notice of the determination, the employer may file with the Commission at the address prescribed in the notice the employer's specific written objections to the contribution rate so determined. The matter will be heard upon those specific written objections by a representative appointed by the Commission. The decision shall be made in writing and notice shall be mailed to the employer. The employer may appeal to the district court by filing a petition for review with the clerk of that court within thirty (30) days after the date of mailing stated upon the notice of decision.
Added by Laws 1980, c. 323, § 3-102, eff. July 1, 1980. Amended by Laws 1981, c. 259, § 15, emerg. eff. June 25, 1981; Laws 1993, c. 219, § 12, eff. Sept. 1, 1993; Laws 1997, c. 30, § 12, eff. July 1, 1997; Laws 2006, c. 176, § 12, eff. July 1, 2006; Laws 2012, c. 196, § 7, emerg. eff. May 8, 2012; Laws 2019, c. 251, § 7, eff. July 1, 2019.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-105. Benefit wages - Quarter charged.

BENEFIT WAGES - QUARTER CHARGED.
When in any benefit year a claimant is paid benefits for his or her fifth compensable week of unemployment or is paid benefits as defined in paragraph 3 of Section 4-702 of this title, his or her taxable wages during his or her base period shall be treated, for the purpose of this part, as though they had been paid in the calendar quarter in which the fifth compensable week of unemployment benefits are paid.
Added by Laws 1980, c. 323, § 3-105, eff. July 1, 1980. Amended by Laws 1983, c. 270, § 9, emerg. eff. June 23, 1983; Laws 1995, c. 340, § 13, eff. Jan. 1, 1996; Laws 2014, c. 220, § 9, eff. Nov. 1, 2014.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-106.1. Relief from benefit wages charged - Addendum.

RELIEF FROM BENEFIT WAGES CHARGED - ADDENDUM.
A. For purposes of this section, "pandemic" means a health state of emergency declared by the Governor.
B. The benefit wages charged to an employer for a given calendar year shall be the total of the benefit wages stated in the notices given to the employer by the Commission. Provided, an employer's benefit wages shall not include wages paid by the employer to any employee who was separated from employment as a direct result of a natural disaster, pandemic, fire, flood or explosion that causes employees to be separated from one employer's employment.
Added by Laws 1995, c. 340, § 15, emerg. eff. June 9, 1995. Amended by Laws 2021, c. 424, § 11, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-106.2. Separating employers - Relief from benefit wage charges.

SEPARATING EMPLOYERS – RELIEF FROM BENEFIT WAGE CHARGES.
A separating employer will not be charged with benefit wages, or will be relieved of the charge upon notification of the Oklahoma Employment Security Commission, if the former employee who is the subject of the charge was separated from employment under one of the circumstances listed in subsection G of Section 3-106 of Title 40 of the Oklahoma Statutes.
Added by Laws 2006, c. 176, § 14, eff. July 1, 2006.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-107. Benefit wage ratio.

BENEFIT WAGE RATIO.
The benefit wage ratio of each employer shall be a percentage equal to the total of the employer's benefit wages in the experience period divided by the employer's total taxable payroll for the experience period on which contributions have been paid to the Commission on or before July 31 of the calendar year immediately preceding the year for which the tax rate is being calculated.
Added by Laws 1980, c. 323, § 3-107, eff. July 1, 1980. Amended by Laws 2006, c. 176, § 15, eff. July 1, 2006; Laws 2016, c. 287, § 8, eff. Nov. 1, 2016.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-108. State experience factor.

STATE EXPERIENCE FACTOR.
The total benefits paid from the Unemployment Compensation Fund during the experience period, less all amounts credited to the Fund other than employers' contributions, interest, penalties, fees and interest earned on the Fund, divided by the statewide total of benefit wages of all employers for the experience period, after adjustments to the nearest multiple of one percent (1%) shall be termed the "state experience factor." The state experience factor for any year shall be determined prior to the due date of the first contribution payment on wages for employment in that year.
Added by Laws 1980, c. 323, § 3-108, eff. July 1, 1980. Amended by Laws 1993, c. 219, § 13, eff. Sept. 1, 1993; Laws 2006, c. 176, § 16, eff. July 1, 2006.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-109.1. Rate reduction.

RATE REDUCTION. Notwithstanding the provisions of Sections 3-103, 3-109, 3-110 and 3-113 of this title, for the time period beginning July 1, 1998, and ending December 31, 2001, the contribution rate assigned to an employer shall be reduced by fifty percent (50%); provided: the tax rate of employers assigned a tax rate pursuant to Sections 3-103 and 3-110 of this title shall not be reduced to less than one percent (1%); employers who qualify for an earned rate calculated pursuant to Section 3-109 of this title, and are given a rate of five and one-half percent (5.5%) shall be reduced to no less than five and four-tenths percent (5.4%); and employers who qualify for an earned rate calculated pursuant to Section 3-109 of this title, and are given a rate of one-tenth of one percent (0.1%), shall be reduced to a rate of zero percent (0.0%).
Added by Laws 1997, c. 30, § 14, eff. July 1, 1997. Amended by Laws 1998, c. 161, § 11, eff. July 1, 1998; Laws 1999, c. 382, § 1, eff. July 1, 1999.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-109.2. Rate reduction for computer fund assessment.

RATE REDUCTION FOR COMPUTER FUND ASSESSMENT.
Notwithstanding the provisions of Sections 3-103, 3-109, 3-110, and 3-113 of Title 40 of the Oklahoma Statutes, for the time period beginning July 1, 1997, and ending June 30, 1998, the contribution rate assigned to an employer shall be reduced by fifty percent (50%). Provided, the tax rate of employers assigned a tax rate pursuant to Sections 3-103 and 3-110 of Title 40 of the Oklahoma Statutes shall not be reduced to less than one percent (1%). Provided further, employers who qualify for an earned rate calculated pursuant to Section 3-109 of Title 40 of the Oklahoma Statutes, and are given a rate of five and one-half percent (5.5%), shall not be eligible for the rate reduction provided for in this section.
Added by Laws 1997, c. 391, § 3, eff. July 1, 1997.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-109.3. Rate reduction for technology reinvestment apportionment.

RATE REDUCTION FOR TECHNOLOGY REINVESTMENT APPORTIONMENT.
Notwithstanding the provisions of Sections 3-109, 3-110.1 and 3-113 of this title, for the time period beginning January 1, 2023, and ending December 31, 2027, the tax rate computed for or assigned to an employer shall be reduced by five percent (5%).
Added by Laws 2017, c. 345, § 8, eff. July 1, 2017. Amended by Laws 2023, c. 346, § 1, eff. Nov. 1, 2023.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-110.1. Unemployment tax rate.

UNEMPLOYMENT TAX RATE.
Each employer, unless otherwise prescribed in Section 3-111.1, 3-701 or 3-801 of this title, shall pay unemployment tax as follows:
1. All employers shall have an assigned tax rate of one and one-half percent (1.5%) until sufficient experience history exists in the employer's account to meet the At-Risk Rule set out in paragraph 3 of this section. If the account meets the At-Risk Rule, the employer will qualify for an earned tax rate calculated pursuant to the provisions of Part 1 of Article III of the Employment Security Act of 1980;
2. If an employer qualified for an earned tax rate under paragraph 1 of this section, or under a prior law, and at the time the employer's tax rate is being determined for a subsequent year the employer account lacks sufficient experience history to meet the At-Risk Rule of paragraph 3 of this section, the employer shall revert to the assigned tax rate of one and one-half percent (1.5%). The employer shall pay at the assigned tax rate until the provisions of paragraph 1 of this section are met; and
3. "At-Risk Rule" means an employer is required to be at-risk for a claim of unemployment benefits before an earned tax rate is calculated. An employer shall meet the At-Risk Rule and be eligible for an earned tax rate if, throughout the calendar year immediately preceding the year for which the employer's tax rate is being determined, there was an individual who could have filed a claim for unemployment benefits in each quarter of that year establishing a base period, as defined by Section 1-202 of this title, which would include wages from that employer.
Added by Laws 2015, c. 249, § 14, eff. Nov. 1, 2015. Amended by Laws 2016, c. 287, § 9, eff. Nov. 1, 2016.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-114. Estimate of Financial Condition of Fund - Surcharge.

ESTIMATE OF FINANCIAL CONDITION OF FUND - SURCHARGE. Prior to the beginning of each calendar quarter, the Oklahoma Employment Security Commission shall prepare an estimate of the financial condition of the fund for the quarter. If the estimate for any quarter shows a balance at any time during the quarter of less than Twenty-five Million Dollars ($25,000,000.00), the Commission shall assess and collect a surcharge for that calendar quarter in an amount sufficient to keep the balance at Twenty-five Million Dollars ($25,000,000.00), except as otherwise provided in this section.
The surcharge shall be charged to each employer in proportion to the employer’s total tax liability as of the last completed quarter for the current calendar year and shall not exceed thirty-three and one-third percent (33 1/3%) per taxable year.
In a state of emergency declared by the Governor, the Oklahoma Legislature, the United States President or the U.S. Congress, the Commission shall have the following authority:
1. If a state of emergency directly and adversely impacts the fund and if the estimate for any quarter in a declared state of emergency shows a balance at any time during the quarter of less than Twenty-five Million Dollars ($25,000,000.00), the Commission shall have authority to:
a.
claim up to twenty-five percent (25%) of the federal emergency relief funds made available to the state, if any,
b.
decrease the surcharge to be charged to each employer to a percentage rate that is sufficient to bring the balance of the fund to Twenty-five Million Dollars ($25,000,000.00),
c.
borrow federal funds in amounts determined necessary by the Commission,
d.
allow the balance of the fund to remain less than Twenty-five Million Dollars ($25,000,000.00) but not less than Ten Million Dollars ($10,000,000.00), or
e.
use any combination of the provisions of subparagraph a, b, c or d of this subsection to supplement the fund; and
2. When a state of emergency does not directly impact the fund, the Commission shall adhere to the required duty to assess and collect a surcharge for that calendar quarter in an amount sufficient to keep the fund balance at Twenty-five Million Dollars ($25,000,000.00).
Added by Laws 1983, c. 270, § 14, emerg. eff. June 23, 1983. Amended by Laws 1986, c. 205, § 9, emerg. eff. June 6, 1986; Laws 1992, c. 318, § 4, eff. July 1, 1992; Laws 2021, c. 56, § 2, eff. July 1, 2021.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-116. Reconsideration of determination.

RECONSIDERATION OF DETERMINATION.
A. The Oklahoma Employment Security Commission may reconsider a determination of the basis of:
1. An error in computation;
2. An error in identity;
3. Misrepresentation of material facts;
4. Mistake of material facts;
5. An error in interpretation or application of the law; or
6. A timely request made pursuant to paragraph 2 of subsection B of Section 3-115 of Title 40 of the Oklahoma Statutes.
B. A redetermination shall be made within three (3) years of the last day of the month following the calendar quarter that is subject to the redetermination.
C. Notice and appeal of a redetermination shall be governed by the provisions of Section 3-115 of Title 40 of the Oklahoma Statutes.
Added by Laws 2007, c. 354, § 9, eff. Nov. 1, 2007.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-117. Findings of fact or law.

FINDINGS OF FACT OR LAW.
Any findings of fact or law, judgment, conclusion or final order made by the Oklahoma Employment Security Commission or its representatives under Article 3 of the Employment Security Act of 1980 shall be conclusive and binding for all purposes concerning this act. The findings of fact or law, judgment, conclusion or final order of the Oklahoma Employment Security Commission or its representatives shall not be conclusive or binding in any separate or subsequent action or proceeding that does not involve the Oklahoma Employment Security Commission and shall not be used as evidence in any separate or subsequent action or proceeding in any other forum regardless of whether or not the prior action was between the same or related parties or involved the same facts.
Added by Laws 2007, c. 354, § 10, eff. Nov. 1, 2007.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-121. Professional Employer Organizations – Transfer of experience history.

PROFESSIONAL EMPLOYER ORGANIZATIONS – TRANSFER OF EXPERIENCE HISTORY.
If a Professional Employer Organization, or PEO, chooses the option to file quarterly tax returns under the account assigned to its client pursuant to paragraph 2 of subsection A of Section 3-120 of this title, and if the client has an experience history from a previous account assigned to that client that can be used in calculating an earned tax rate pursuant to the provisions of Article 3, Part 1, of the Employment Security Act of 1980, then that experience history shall be transferred to the account assigned to that client as a coemployer of that PEO. In addition, if taxable wages were reported by a client in a previous account of the client within the calendar year in which the PEO coemployer account is set up, then the PEO coemployer account shall be given credit for the taxable wages paid on each employee in the immediately previous account under which client wages were reported.
Added by Laws 2016, c. 287, § 12, eff. Nov. 1, 2016. Amended by Laws 2017, c. 345, § 5, eff. July 1, 2017.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-201. Employer for any part of year deemed employer for entire year.

EMPLOYER FOR ANY PART OF YEAR DEEMED EMPLOYER FOR ENTIRE YEAR. Except as provided in Section 3-203, any employing unit which is or becomes an employer subject to this act within any calendar year shall be deemed to be an employer during the whole of such calendar year.
Added by Laws 1980, c. 323, § 3-201, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-202. Termination of coverage.

TERMINATION OF COVERAGE.
Termination of coverage with respect to 1977 or prior years shall be determined in accordance with provisions applicable to those years. Except as otherwise provided in Section 3-203 of this title, an employing unit shall cease to be an employer subject to this act only as of the first day of any calendar year and only if it files with the Commission, during January of such year, a written application for termination of coverage, and the Commission finds that there were (1) no calendar quarter within the preceding calendar year in which such employing unit paid for service in employment wages of One Thousand Five Hundred Dollars ($1,500.00) or more or (2) no twenty (20) different days, each day being in a different calendar week within the preceding calendar year, within which such employing unit employed one or more individuals in employment subject to this act; provided further that religious, charitable, educational or other organizations covered under paragraph 8 of Section 1-208 of this title shall be so terminated if the Commission finds that there were no twenty (20) different days, each day being in a different calendar week within the preceding calendar year, within which such employing unit employed four or more individuals in employment subject to this act. Provided further that agricultural labor as covered under paragraph 10 of Section 1-208 of this title shall be so terminated if the Commission finds that there were (1) no calendar quarter within the preceding calendar year in which such employing unit paid wages of Twenty Thousand Dollars ($20,000.00) or more, or (2) no twenty (20) different days, each day being in a different calendar week within the preceding calendar year, within which such employing unit employed ten (10) or more individuals in employment subject to this act; provided further that domestic service as covered under paragraph 11 of Section 1-208 of this title shall be terminated if the Commission finds that there were no calendar quarters within the preceding calendar year in which such employing unit paid wages of One Thousand Dollars ($1,000.00) or more. Provided, however, that if the Federal Congress shall, by amendment to the Federal Unemployment Tax Act, redefine the term employer to include employing units not qualified as employers under this section, all of the provisions of this act shall be applicable to such employing units. For the purposes of this section, the two or more employing units mentioned in paragraph 2, 3 or 4 of Section 1-208 of this title shall be treated as a single employing unit.
Added by Laws 1980, c. 323, § 3-202, eff. July 1, 1980. Amended by Laws 2005, c. 182, § 9, eff. Nov. 1, 2005.