reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 11 - FILING CLAIMS-NOTICE › Section 240:10-3-51 - Information to be posted

Current through Vol. 41, No. 20, July 1, 2024
Each employing unit subject to the Employment Security Act of 1980 shall post and maintain in places readily accessible to individuals in its employ a notice explaining the worker's rights to unemployment benefits and how to make a claim for benefits pursuant to 40 O.S. Section 2-502. Notices are to be placed in locations easily accessible by employees and where it is likely for employees to see and read the notice. The notice may be posted electronically on an employer Internet website, or periodically distributed through e-mail if that can be shown to be the most likely method of reaching the employees with the notice. Notice forms are to be furnished by the Commission through the Commission's Internet website without cost to the employer.
Amended at 27 Ok Reg 821, eff 5-1-10
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 11 - FILING CLAIMS-NOTICE › Section 240:10-3-52 - Information to separated worker

Current through Vol. 41, No. 20, July 1, 2024
(a) Each employing unit shall upon request furnish each worker separated from its employ (permanently or for an indefinite period, or for an expected duration of seven (7) or more days) at the time of such separation, or if delivery is impossible or impracticable, then by mail:
(1) a copy of the Commission's booklet entitled "Rights and Responsibilities of the Unemployed Workers (OES-341);" and
(2) sufficient identification of the employer's name, address and account number under which the worker's wages were, or will be, reported to the Commission.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 11 - FILING CLAIMS-NOTICE › Section 240:10-3-53 - Filing requirements for third-party administrators, high volume employers and temporary help firms

Current through Vol. 41, No. 20, July 1, 2024
Third-party administrators, high volume employers and temporary help firms shall file protests through the State Information Data Exchange System (SIDES) referenced on the Notice of Benefit Claim form. Appeals shall be filed by electronic e-filing pursuant to 40 O.S. §1-224(B)4. The Oklahoma Employment Security Commission shall not accept hand delivery, postal mailing, or e-mailing of protests or appeals by third-party administrator, high volume employers, or temporary help firms.
Added at 25 Ok Reg 1623, eff 6-12-08
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 11 - FILING CLAIMS-NOTICE › Section 240:10-3-54 - Electronic notification for employers regarding unemployment benefit claims

Current through Vol. 41, No. 20, July 1, 2024
(a) It will be the responsibility of the employer to access its account through the employer portal on a regular basis to check for notices concerning unemployment benefit claims that are posted there.
(b) All time deadlines shall be computed from the date of the electronic notification sent by the Commission.
(c) If the employer has elected to utilize other means of transmittal it will be the responsibility of the employer to notify the Commission of this preference.
Added at 29 Ok Reg 459, eff 5-15-12
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 11 - FILING CLAIMS-NOTICE › Section 240:10-3-55 - Electronic notification for claimants with unemployment benefit claims

Current through Vol. 41, No. 20, July 1, 2024
Upon completion of the business process transformation, claimants will be able to access their account through the online claimant's portal. It will be the responsibility of the claimant to access its account through the claimant's portal on a regular basis to check for notices concerning unemployment benefit claims that are posted there. This will allow for notification of claim determinations through a secure internet portal that claimants can access through the use of user IDs and passwords. Once completed, the claimant portal, like the employer portal provided for in 240:10-3-54, will create an efficient and secure mode of communication for unemployment benefit claimants.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 12 - INTEREST WAIVER FOR BENEFIT OVERPAYMENTS › Section 240:10-3-60 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Part, shall have the following meaning, unless the context clearly indicates otherwise:
"Interest"
means the interest that accrues in a claimant's overpayment pursuant to 40 O.S. Section 2-613.
"Overpayment"
means an unemployment benefit overpayment established pursuant to 40 O.S. Section 2-613.
Added at 20 Ok Reg 833, eff 5-12-03
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 12 - INTEREST WAIVER FOR BENEFIT OVERPAYMENTS › Section 240:10-3-61 - Filing a request for waiver

Current through Vol. 41, No. 20, July 1, 2024
(a) A claimant who wants a waiver of interest that has accrued due to his or her overpayment, must make a request for waiver in writing and file it with the Oklahoma Employment Security Commission.
(b) Filing must be accomplished by electronic e-filing, mailing or delivering the request document to the Benefit Payment Control Unit of the Oklahoma Employment Security Commission at the following address: Oklahoma Employment Security Commission, Benefit Payment Control Unit, P. O. Box 52925, Oklahoma City, OK 73152-2925.
(c) A request for waiver is deemed filed on the date the request letter is received by the Oklahoma Employment Security Commission.
Added at 20 Ok Reg 833, eff 5-12-03
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 12 - INTEREST WAIVER FOR BENEFIT OVERPAYMENTS › Section 240:10-3-62 - Three year limitation, assessment of penalty and accrual of interest

Current through Vol. 41, No. 20, July 1, 2024
(a) No interest can be waived if it accrued at a time more than three years before the date of the filing of the request letter.
(b) On appeal, the Appeal Tribunal shall summarily dismiss any request for waiver to the extent that the request pertains to interest that accrued at a time more than three years before the date of the filing of the request letter.
(c) Interest accrues on the principle amount of the overpayment on the first day of each month.
Added at 20 Ok Reg 833, eff 5-12-03
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 12 - INTEREST WAIVER FOR BENEFIT OVERPAYMENTS › Section 240:10-3-63 - Request letter

Current through Vol. 41, No. 20, July 1, 2024
(a) The request letter prepared by the claimant must contain the following information:
(1) Claimant's name, address, and telephone number
(2) Claimant's claim ID number
(3) The time period for which interest is requested to be waived or the amount of interest requested to be waived.
(4) A statement of all reasons the claimant will rely on to explain why interest should be waived.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 12 - INTEREST WAIVER FOR BENEFIT OVERPAYMENTS › Section 240:10-3-64 - Initial determination

Current through Vol. 41, No. 20, July 1, 2024
(a) Upon receipt of the request letter, the Oklahoma Employment Security Commission will make the initial determination regarding whether or not a waiver should be allowed based on the information supplied by the claimant and the records of the Oklahoma Employment Security Commission on the overpayment in question.
(b) The Oklahoma Employment Security Commission will set forth its determination in writing and mail it to the claimant at the claimant's last known address.
Added at 20 Ok Reg 833, eff 5-12-03
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 12 - INTEREST WAIVER FOR BENEFIT OVERPAYMENTS › Section 240:10-3-65 - Appeal of initial determination

Current through Vol. 41, No. 20, July 1, 2024
(a) In order to appeal the determination of the Oklahoma Employment Security Commission, the claimant must file an appeal within 10 days after the date the determination letter was mailed to the claimant pursuant to 40 O.S. Section 2-603.
(b) The appeal document or communication must contain the following:
(1) The name, address, and telephone number of the claimant.
(2) The claimant's claim ID.
(3) The date of the determination letter issued by the Oklahoma Employment Security Commission.
(4) Signature of the claimant.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 12 - INTEREST WAIVER FOR BENEFIT OVERPAYMENTS › Section 240:10-3-66 - Jurisdiction and authority of Appeal Tribunal

Current through Vol. 41, No. 20, July 1, 2024
(a) The Appeal Tribunal of the Oklahoma Employment Security Commission shall have jurisdiction to hear all cases involving the appeals of determinations regarding claimant's requests for waiver of interest.
(b) The Appeal Tribunal shall have complete authority and discretion to determine whether any part or all of the interest at issue should be waived.
Added at 20 Ok Reg 833, eff 5-12-03
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 12 - INTEREST WAIVER FOR BENEFIT OVERPAYMENTS › Section 240:10-3-67 - Appeal Tribunal hearing

Current through Vol. 41, No. 20, July 1, 2024
After the claimant's appeal has been filed, a hearing will be set before the Appeal Tribunal to allow the claimant and the Commission an opportunity to present their arguments for or against the waiver. The notice of the hearing and the procedure regarding the conduct of the hearing shall be in accordance with, and governed by, the Oklahoma Employment Security Commission rules concerning Appeal Tribunal procedure found in OAC 240:10-13.
Added at 20 Ok Reg 833, eff 5-12-03
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 12 - INTEREST WAIVER FOR BENEFIT OVERPAYMENTS › Section 240:10-3-68 - Appeal

Current through Vol. 41, No. 20, July 1, 2024
Appeal of the decision of the Appeal Tribunal shall be governed by the Oklahoma Employment Security Commission rules found in Part 11 of OAC 240:10-13 and by the appeal provisions of the Employment Security Act of 1980 found at 40 O.S. Sections 2-605 through 2-609.
Added at 20 Ok Reg 833, eff 5-12-03
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 3 - Benefits › Part 12 - INTEREST WAIVER FOR BENEFIT OVERPAYMENTS › Section 240:10-3-69 - Waiver to be denied

Current through Vol. 41, No. 20, July 1, 2024
A waiver of interest will not be granted if it is determined that the claimant received an overpayment of benefits through fraud.
Added at 20 Ok Reg 833, eff 5-12-03
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 1 - GENERAL PROVISIONS › Section 240:10-5-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
This Subchapter establishes procedures for payment of contributions, collection of taxes and judicial review of assessment of taxes and employer tax rates.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 1 - GENERAL PROVISIONS › Section 240:10-5-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Lessor Employing Unit"
is defined in 40 O.S. §1-209A(a). The terms "employee leasing company" and "staff leasing company" shall have the same meaning as the term "lessor employing unit."
"Multiple Worksite Employer"
means an employer that operates its business at more than one permanent location.
"Predecessor"
or
"Predecessor Employer"
means the employer who operated a business entity before it was acquired by the successor or acquiring employer.
"Successor"
or
"Successor Employer"
means the acquiring employer of a business entity formerly operated by a predecessor employer.
"Substantially All"
as used in the context of 40 O.S. §1-208 , means that the acquiring employer has acquired another employer's trade, employees, organization, business, or assets to such an extent that the acquired employer is unable to continue in business.
"Substantially Common Control"
means that sixty percent (60%) of the methods or mechanisms of control of the predecessor is found to be in place and ongoing in the successor entity, as used in the context of 40 O.S. §3-111.1.
"Substantially Common Management"
means that sixty percent (60%) of the management positions of the predecessor entity remain in place in management positions with the successor entity, as used in the context of 40 O.S. §3-111.1,
"Substantially Common Ownership"
means that sixty percent (60%) of the ownership of the predecessor entity in terms of the number of investor/owners or capital invested, controls at least sixty percent (60%) of the ownership interest in the successor entity, as used in the context of 40 O.S. §3-111.1
Added at 14 Ok Reg 2909, eff 7-11-97; Amended at 17 Ok Reg 1595, eff 5-25-00; Amended at 23 Ok Reg 885, eff 5-15-06
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 1 - GENERAL PROVISIONS › Section 240:10-5-3 - Notice of change of address, organization or ownership

Current through Vol. 41, No. 20, July 1, 2024
Any employer who has :
(1) a change of mailing address ;
(2) a change of e-mail address;
(3) a change of organization or transfer of ownership ; or
(4) sold or otherwise disposed of a part or all of its business or assets ; shall give written notice to the Commission immediately following the effective date of thechange, sale or disposition.
Amended at 15 Ok Reg 1496, eff 5-11-98
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 1 - GENERAL PROVISIONS › Section 240:10-5-4 - Surety bond for lessor employing units

Current through Vol. 41, No. 20, July 1, 2024
(a)
Statute.
This Section applies to the application for, and issuance of, the Surety Bond for lessor employing units that is provided for in 40 O.S. §
										1-209.1.
(b)
Form of bond.
The Surety Bond shall be on a form prescribed by the Oklahoma Employment Security Commission. Forms can be obtained from the Contributions Department of the Oklahoma Employment Security Commission at the following address: Oklahoma Employment Security Commission, Contributions Department, P. O. Box 52003, Oklahoma City, Oklahoma 73152-2003.
(c)
Corporate surety.
The Surety Bond shall be issued by a corporate surety authorized to do business in this state by the Oklahoma Insurance Department.
(d)
Bond application.
Any lessor employing unit that desires to purchase a Surety Bond must make its initial application with the Commission each year before March 1. The initial application and renewal application shall be on a form prescribed by the Commission. The application forms can be obtained at the address listed in (b) of this Section. Completed application forms shall be returned to the same address.
(e)
Client list.
The lessor employing unit wishing to apply for a bond or a bond renewal shall supply with their application a list of Oklahoma clients that will include the client's name, federal identification number, and the number of employees the lessor employing unit is leasing to each client lessee.
(f)
Term of bond.
The term of the Surety Bond shall be a one year period from April 1 of any given year to March 31 of the succeeding year. Any bond issued on a date other than April 1 shall extend from the date of issuance until the next March 31st, at which time the bond will expire.
(g)
Amount of bond.
The Surety Bond shall be in an amount equivalent to the contributions for which the lessor employing unit was liable in the last calendar year in which it accrued contributions, or in the sum of one hundred thousand dollars ($100,000.00), which ever is greater. The exact amount of the bond will be certified by the Oklahoma Employment Security Commission upon receipt of the initial application or renewal application for a bond from the lessor employing unit. The certification shall be mailed to the corporate surety that will be issuing the bond.
Added at 11 Ok Reg 1601, eff 5-12-94; Amended at 26 Ok Reg 1375, eff 5-12-95
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 1 - GENERAL PROVISIONS › Section 240:10-5-5 - Coverage of Indian tribes [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 18 Ok Reg 3432, eff 7-1-01 through 7-14-02 (emergency)1
1This emergency action expired without being superseded by a permanent action. Upon expiration of an emergency action enacting a new Section, the Section is no longer effective. Therefore, on 7-15-02 (after the 7-14-02 expiration of this emergency action), Section 240:10-5-5 was no longer effective. For the official text of the emergency rule that was effective from 7-1-01 through 7-14-02, see 18 Ok Reg 3432.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 3 - RATES › Section 240:10-5-10 - Payment of contributions

Current through Vol. 41, No. 20, July 1, 2024
(a)
Date
							payment due.
Contributions shall become due and be paid on or before the
							last day of the month following the calendar quarter to which they relate,
							provided that:
(1) If, under the provisions of
							40 O.S.  Section  3-306,  the Commission shall declare the period for which any
							contribution may become due to have terminated for an employer, and assesses
							the contributions for such period, such contributions shall immediately become
							due and be paid by such employer; and
(2) If an employing unit has not previously
							qualified as an employer under the Employment Security Act of 1980 and first
							qualifies as an employer during a calendar year, the employing unit shall pay
							contributions for all past periods of that year for which said employer is
							liable for the payment of contributions, on or before the due date for that
							quarter in which such employing unit becomes an employer subject to the
							Employment Security Act of 1980.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 3 - RATES › Section 240:10-5-11 - Subject employer acquiring the experience rating account of another employer

Current through Vol. 41, No. 20, July 1, 2024
When any employing unit acquires the experience rating account of one or more employers under the provisions of 40 O.S. Section 3-111 or 3-111.1, and the employing unit was an employer subject to the Employment Security Act of 1980 at the time of the acquisition, the contribution rate for the acquiring employing unit after the acquisition shall be determined as follows:
(1) The experience rating accounts of the successor employer and the predecessor, or predecessors, shall be consolidated for the experience period immediately preceding the acquisition, and the Benefit Wage Ratio shall be computed on the total experience of all the employers.
(2) The Benefit Wage Ratio so computed shall be used to determine the successor's contribution rate for the remainder of the calendar year in which the acquisition occurred. The contribution rate so established shall be applicable to the successor employer beginning with the first day of the calendar quarter in which the acquisition occurred.
Amended at 12 Ok Reg 1375, eff 5-12-95 ; Amended at 22 Ok Reg 733, eff 5-15-05 ; Amended at 23 Ok Reg 885, eff 5-15-06 ; Amended at 30 Ok Reg 491, eff 5-15-13
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 3 - RATES › Section 240:10-5-12 - Nonsubject entity acquiring the experience rating account of an employer

Current through Vol. 41, No. 20, July 1, 2024
(a)
One employer acquired.
When any employing unit acquires the experience rating account of an employer under the provisions of 40 O.S. Section 3-111 or 3-111.1, and the employing unit was not an employer subject to the Employment Security Act of 1980 prior to the acquisition, the employing unit shall acquire the contribution rate of the employer for the entire calendar year in which the acquisition occurred.
(b)
Two or more employers acquired.
When any employing unit acquires the experience rating account of two or more employers under the provisions of 40 O.S. Sections 3-111 or 3-111.1, and the employing unit was not an employer subject to the Employment Security Act of 1980 prior to the acquisition, the contribution rate for the employing unit shall be determined by consolidating the experience rating accounts of the two or more employers acquired for the experience period immediately preceding the acquisition, and the Benefit Wage Ratio computed on the total experience of all the employers so acquired. The Benefit Wage Ratio so computed shall be used to determine the successor's contribution rate for the calendar year in which the acquisition occurred.
(c) An employing unit that was not an employer subject to the Employment Security Act of 1980 prior to acquiring the predecessor employer shall not be allowed to acquire the experience rating account or contribution rate of the predecessor employer if the Commission finds that the employing unit acquired the business solely or primarily for the purpose of obtaining a lower contribution rate.
Amended at 12 Ok Reg 1375, eff 5-26-95 ; Amended at 22 Ok Reg 733, eff 5-15-05 ; Amended at 23 Ok Reg 885, eff 5-15-06 ; Amended at 30 Ok Reg 491, eff 5-15-13
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 3 - RATES › Section 240:10-5-13 - Experience rating contribution rates - appeal [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 24 Ok Reg 1233, eff 5-25-07
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 3 - RATES › Section 240:10-5-14 - Experience rating - date of benefit payments

Current through Vol. 41, No. 20, July 1, 2024
For the purpose of computing contribution rates under the provisions of 40 O.S., Article 3, Part I, benefits for any compensable week ending in a prior calendar year shall be deemed to have been paid in the calendar year in which payment is made to the claimant in accordance with 40 O.S. Sections 1-221 and 3-105.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 3 - RATES › Section 240:10-5-15 - Successor acquiring the experience rating account of predecessor

Current through Vol. 41, No. 20, July 1, 2024
(a)
Notification to transferring employer.
When any employing unit acquires a portion of the experience rating account of an employer under the provisions of 40 O.S. Section 3-111(B), and makes written application for a transfer as provided by the Employment Security Act of 1980, written notice of the application for partial transfer shall be mailed or delivered to the transferring employer by a duly authorized Commission representative after receipt of the application.
(b)
Protesting partial transfer.
Within twenty (20) days after the date of mailing or delivery of the written notice, the transferring employer may file a written protest to the transfer and request an oral hearing to present evidence in support of the protest. The hearing shall be conducted in the manner prescribed in 40 O.S. Section 3-115. Pending a final determination of the protest, no transfer of experience rating account shall be made. If it is determined that a transfer of a partial experience rating account should be made, then the accounts and contributions of the transferring and acquiring employers shall be adjusted in accordance with the transfer.
(c)
Partial transfer to non-subject employer.
In the event of a partial transfer of the experience rating account of an employer to an acquiring employing unit, who was not an employer prior to the acquisition, the contribution rate of the acquiring employing unit shall be determined in accordance with the provisions of 40 O.S., Article 3, Part I, based upon the portion of the experience rating account that was transferred. The portion of the experience rating account that was transferred shall not thereafter be used to compute a contribution rate for the transferring employer. The contribution rate computed after the transfer shall be applicable to the acquiring employing unit as of the date of the acquisition.
(d)
Partial transfer to subject employer.
If the acquiring employing unit was an employer prior to the acquisition and transfer, then the experience rating account that was transferred shall be consolidated with the employer's experience rating account prior to the acquisition, and a contribution rate computed on the combined experience under the provisions of 40 O.S., Article 3, Part I. The contribution rate computed after the transfer shall be applicable to the employer beginning with the first day of the calendar quarter in which the acquisition occurred. The portion of the experience rating account that was transferred shall not be used in computing a contribution rate for the transferring employer for any year subsequent to the year in which the transfer was effective.
Amended at 11 Ok Reg 1603, eff 5-12-94 ; Amended at 28 Ok Reg 1055, eff 6-15-11 ; Amended at 30 Ok Reg 491, eff 5-15-13
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 3 - RATES › Section 240:10-5-16 - Recall credit

Current through Vol. 41, No. 20, July 1, 2024
If an employer recalls a laid-off or separated employee, the employer shall be entitled to have the benefit wage charge reduced by the ratio of the weeks of remaining eligibility of said employee to the total number of weeks of original entitlement. If recalled, the employer shall notify the Commission of such recall within thirty (30) days following the end of the benefit year or the notice of a charge, whichever is later.
Added at 8 Ok Reg 2301, eff 6-13-91
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 3 - RATES › Section 240:10-5-17 - Relief from benefit wage charges-disasters

Current through Vol. 41, No. 20, July 1, 2024
(a) In order for an employer to remove a benefit wage charge from his or her account because of a separation of employees from employment that occurred due to a natural disaster, pandemic, fire, flood, or explosion pursuant to 40 O.S. Section 3-106.1, the following requirements must be met:
(1) The affected employer must request in writing that the benefit wage charge be removed and shall state in this writing:
(A) date of the occurrence of the disaster;
(B) type of disaster;
(C) name of the business;
(D) physical location of the building, office, or plant involved in the disaster; and
(E) nature of the business conducted by this employer at the location that was damaged.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 3 - RATES › Section 240:10-5-18 - Tax Rate Information-Third Party Administrators

Current through Vol. 41, No. 20, July 1, 2024
(a) Third Party Administrators that have contracted with an employer for the purpose of filing and paying quarterly tax information electronically will be considered by the Commission as duly authorized agents of the employer and authorized by contract to receive necessary tax rate information for proper and accurate filing of wage information and contribution payments, provided the Third Party Administrator is registered with the Commission for the purpose of electronic filing of multiple employer accounts.
(b) If a Third Party Administrator, that is registered to electronically file multiple employer accounts, requests or obtains records on an account of an employer that the Third Party Administrator has not contracted to represent, the Commission may deny access to that Third Party Administrator to obtain any further records on any unemployment tax account, or the Commission may disable the ability of the Third Party Administrator to file tax accounts electronically, or both, until the Commission can be satisfied that the Third Party Administrator will refrain from obtaining information it is not authorized to receive.
Added at 27 Ok Reg 821, eff 5-1-10
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 7 - COLLECTION OF CONTRIBUTIONS › Section 240:10-5-30 - Jeopardy assessments security defined

Current through Vol. 41, No. 20, July 1, 2024
In accordance with the provisions of 40 O.S. Section 3-306(4) relating to security which employers may furnish during the appeal of a jeopardy assessment, the Commission prescribes that such security shall be:
(1) Good and lawful money of the United States of America, or cashier's checks, certified checks and money orders.
(2) Bonds of the United States of America, and bonds whose principal and interest is guaranteed by the United States of America.
(3) Surety bond to be first approved by the Commission.
(4) Securities of a ready marketable value, to be first approved by the Commission.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 7 - COLLECTION OF CONTRIBUTIONS › Section 240:10-5-31 - Claims for refund - procedure

Current through Vol. 41, No. 20, July 1, 2024
Each employer who files an application for refund under 40 O.S. Section 3-304 shall be notified of a determination denying the application in writing. Any employer aggrieved by the determination denying the application for refund may file a request for review and redetermination pursuant to 40 O.S. Section 3-115.
Amended at 30 Ok Reg 484, eff 5-15-13
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 7 - COLLECTION OF CONTRIBUTIONS › Section 240:10-5-32 - Application of payments to delinquent tax indebtedness

Current through Vol. 41, No. 20, July 1, 2024
(a) When making payments on a delinquent account, an employer may designate a particular calendar quarter to which he or she wants the payment applied. This designation must be made in writing at the time the payment is made to the Commission.
(b) If an employer designates a particular calendar quarter to which he or she wants the payment applied, the payment shall be applied to the indebtedness owing for the quarter in the following manner:
(1) First, to the interest owing in the designated quarter until the interest amount is paid in full.
(2) Second, to the penalties owing in the designated quarter until the penalty amount is paid in full.
(3) Third, to the fees owing in the designated quarter until the fee amount is paid in full.
(4) Fourth, to the tax owing in the designated quarter until the tax amount is paid in full.
(5) Fifth, to the surtax owing in the designated quarter until the surtax amount is paid in full.
(6) If there is any sum of money left over after the payment has been applied to the indebtedness owing for the designated quarter, the remainder of the money shall be applied as set out in subsection (c) of this section.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 7 - COLLECTION OF CONTRIBUTIONS › Section 240:10-5-33 - Application of payments to Computer Assessment Fund and Technology Reinvestment Apportionment

Current through Vol. 41, No. 20, July 1, 2024
(a) For all calendar quarters in which the computer fund assessment provided for in 40 O.S. Section 6-104 is applicable, any money received in payment of any indebtedness related to those quarters will be first applied to any amounts owing for the computer fund assessment. Any money remaining shall be applied pursuant to rule 240:10-5-32.
(b) For all calendar quarters in which the OESC Technology Reinvestment Apportionment provided for in 40 O.S. Section 6-204 is applicable, any money received in payment of any indebtedness related to those quarters will be first applied to any amounts owing for the OESC Technology Reinvestment Apportionment. Any money remaining shall be applied pursuant to rule 240:10-5-32.
Added at 15 Ok Reg 1496, eff 5-11-98
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 8 - WAIVER OF PENALTY AND INTEREST › Section 240:10-5-40 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Part, shall have the following meaning, unless the context clearly indicates otherwise:
"Interest"
means the interest that accrues in an employer's account pursuant to 40 O.S. Sections 3-301 and 3-806(A).
"Penalties"
means the penalties assessed against an employer and added to his or her account pursuant to 40 O.S. Sections 3-301(B) and 3-806(B).
Added at 9 Ok Reg 3548, eff 7-20-92 (emergency); Added at 10 Ok Reg 1393, eff 4-26-93
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 8 - WAIVER OF PENALTY AND INTEREST › Section 240:10-5-41 - Filing a request for waiver

Current through Vol. 41, No. 20, July 1, 2024
(a) An employer who wants a waiver of penalty and/or interest that has been assessed or accrued in his or her account, must make a request for waiver in writing and file it with the Oklahoma Employment Security Commission.
(b) Filing must be accomplished by mailing or delivering the request document to the following address: Oklahoma Employment Security Commission, Contributions Department, P.O. Box 52003, Oklahoma City, OK 73152-2003.
(c) A request for waiver is deemed filed on the date the request letter is received by the Oklahoma Employment Security Commission.
Added at 9 Ok Reg 3548, eff 7-20-92 (emergency); Added at 10 Ok Reg 1393, eff 4-26-93; Amended at 12 Ok Reg 1375, eff 5-26-95
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 8 - WAIVER OF PENALTY AND INTEREST › Section 240:10-5-42 - Three year limitation, assessment of penalty and accrual of interest

Current through Vol. 41, No. 20, July 1, 2024
(a) The employer must file the request for waiver with the Commission within three years of the date the penalty or interest at issue was assessed or accrued.
(b) No penalty or interest can be waived if it was assessed or accrued at a time more than three years before the date of the filing of the request letter.
(c) On appeal, the Assessment Board shall summarily dismiss any request for waiver to the extent that the request pertains to penalty and/or interest that was assessed or accrued at a time more than three years before the date of the filing of the request letter.
(d) A penalty assessed by the Oklahoma Employment Security Commission is deemed to be assessed on the day it is charged against an employer's account.
(e) Interest accrues on the principle amount of tax owing in an employer's account on the first day of each month.
Added at 9 Ok Reg 3548, eff 7-20-92 (emergency); Added at 10 Ok Reg 1393, eff 4-26-93
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 8 - WAIVER OF PENALTY AND INTEREST › Section 240:10-5-43 - Request letter

Current through Vol. 41, No. 20, July 1, 2024
(a) The request letter prepared by the employer must contain the following information:
(1) Employer's name, address and telephone number
(2) Employer's Oklahoma account number
(3) The calendar quarters associated with the penalties and/or interest the employer is requesting to be waived
(4) A statement of all reasons the employer will rely on to explain why penalty or interest should be waived
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 8 - WAIVER OF PENALTY AND INTEREST › Section 240:10-5-44 - Initial determination

Current through Vol. 41, No. 20, July 1, 2024
(a) Upon receipt of the request letter, the Oklahoma Employment Security Commission will make the initial determination regarding whether or not a waiver should be allowed based on the information supplied by the employer and the records of the Oklahoma Employment Security Commission on the particular account in question.
(b) The Oklahoma Employment Security Commission will set forth its determination in writing and mail it to the employer at the employer's last known address. Contact information for the filing of an appeal will be set forth in the determination letter.
Added at 9 Ok Reg 3548, eff 7-20-92 (emergency); Added at 10 Ok Reg 1393, eff 4-26-93; Amended at 25 Ok Reg 1623, eff 6-12-08
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 8 - WAIVER OF PENALTY AND INTEREST › Section 240:10-5-45 - Appeal of initial determination

Current through Vol. 41, No. 20, July 1, 2024
(a) If an employer wants to appeal the determination of the Oklahoma Employment Security Commission, the employer must file a letter appealing the determination within 20 days of the date the determination letter was mailed to the employer.
(b) The appeal letter must contain the following:
(1) The name, address and telephone number of the employer.
(2) The employer's Oklahoma account number.
(3) Signature and title of person requesting appeal.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 8 - WAIVER OF PENALTY AND INTEREST › Section 240:10-5-46 - Jurisdiction and authority of Assessment Board

Current through Vol. 41, No. 20, July 1, 2024
(a) The Assessment Board of the Oklahoma Employment Security Commission shall have jurisdiction to hear all cases involving the appeals of determinations regarding employers' requests for waiver of penalty and interest.
(b) The Assessment Board shall have complete authority and discretion to determine whether any part or all of the penalty and/or interest at issue should be waived.
Added at 9 Ok Reg 3549, eff 7-20-92 (emergency); Added at 10 Ok Reg 1393, eff 4-26-93
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 8 - WAIVER OF PENALTY AND INTEREST › Section 240:10-5-47 - Assessment Board hearing

Current through Vol. 41, No. 20, July 1, 2024
After the employer's appeal has been filed, a hearing will be set before the Assessment Board to allow the employer and the Commission an opportunity to present their arguments for or against the waiver. The notice of the hearing and the procedure regarding the conduct of the hearing shall be in accordance with, and governed by, the Oklahoma Employment Security Commission rules concerning Assessment Board procedure found in OAC 240:10-11.
Added at 9 Ok Reg 3548, eff 7-20-92 (emergency); Added at 10 Ok Reg 1393, eff 4-26-93
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 8 - WAIVER OF PENALTY AND INTEREST › Section 240:10-5-48 - Judicial review

Current through Vol. 41, No. 20, July 1, 2024
Judicial review of the decision of the Assessment Board shall be governed by the Oklahoma Employment Security Commission rules found in Part 11 of OAC 240:10-11 and by the judicial review provisions of the Oklahoma Employment Security Act found at 40 O.S. Sections 3-401 to 3-408.
Added at 9 Ok Reg 3548, eff 7-20-92 (emergency); Added at 10 Ok Reg 1393, eff 4-26-93
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 8 - WAIVER OF PENALTY AND INTEREST › Section 240:10-5-49 - Waiver to be denied

Current through Vol. 41, No. 20, July 1, 2024
A waiver of penalty and/or interest will not be granted if:
(1) The sole reason for the employer's failure to file a report or remit a payment is that of forgetfulness or neglect on the part of the employer or the employer's agent, or
(2) The account history of the employer reflects a chronic pattern of late report filing, late payment of taxes, or both, or
(3) The employer has failed to fully cooperate and act in good faith in conducting his or her business with the Oklahoma Employment Security Commission or its authorized representative
Added at 9 Ok Reg 3549, eff 7-20-92 (emergency); Added at 10 Ok Reg 1393, eff 4-26-93
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 11 - WARRANTS › Section 240:10-5-60 - Tax warrant filing fees

Current through Vol. 41, No. 20, July 1, 2024
(a) The Oklahoma Employment Security Commission may file tax warrants in the office of a county clerk or any other office charged with the filing and recording of liens against real and personal property located within that county or political subdivision.
(b) If the Oklahoma Employment Security Commission is charged a fee for the filing of a tax warrant, the amount of the fee will be added to the indebtedness owed by the employer against whom the tax warrant was filed. The fee will be added to the indebtedness owing for the latest calendar quarter listed on the face of the tax warrant.
Added at 12 Ok Reg 1375, eff 5-26-95
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 11 - WARRANTS › Section 240:10-5-61 - Sheriff service fees for tax warrants

Current through Vol. 41, No. 20, July 1, 2024
(a) The Oklahoma Employment Security Commission may deliver its tax warrants to the sheriff of the county in which an employer can be found. The sheriff shall then proceed to serve and execute the warrant in the same manner as a judgment of a court of record.
(b) The amount of the sheriff's service fee shall be added to the indebtedness owed by the employer against whom the tax warrant was issued. The fee will be added to the indebtedness owing for the latest calendar quarter listed on the face of the tax warrant. After the Commission collects the sheriff's service fee from the employer, the amount of the service fee shall be remitted to the sheriff's office that served the tax warrant.
Added at 12 Ok Reg 1375, eff 5-26-95
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 15 - FINANCING BENEFITS TO EMPLOYEES OF THE STATE › Section 240:10-5-70 - Termination of individual reimbursing employers

Current through Vol. 41, No. 20, July 1, 2024
(a)
Assessment of regular and extended benefits.
Title 40 O.S. Sections 3-701 through 3-706 and Sections 3-801 through 3-810 establish provisions whereby state, local governments and nonprofit organizations may elect to reimburse the Commission for benefits paid in lieu of payment of contributions.
(1) Each employer must file a quarterly wage report on or before the last day of the month following the calendar quarter to be reported.
(2) At the end of each calendar quarter, the Commission shall assess and notify the reimbursing employer as to the amount of regular and extended benefits paid by the Commission during such quarter that is attributable to service in the employ of such employer.
(3) Said assessment shall be immediately due and payable and shall bear interest after forty-five (45) days from date of statement at the rate of one percent (1%) per month until paid.
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 17 - FINANCING BENEFITS TO EMPLOYEES OF NONPROFIT ORGANIZATIONS [REVOKED] › Section 240:10-5-80 - Establishment of group accounts for state, local governments and nonprofit organizations [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 8 Ok Reg 2301, eff 6-13-91; Amended at 12 Ok Reg 1375, eff 5-26-95
Oklahoma Administrative Code › Title 240 - Oklahoma Employment Security Commission › Chapter 10 - Unemployment Insurance Program › Subchapter 5 - Contributions › Part 19 - MAINTENANCE AND PRODUCTION OF WORK RECORDS › Section 240:10-5-90 - Records

Current through Vol. 41, No. 20, July 1, 2024
Records shall be maintained by employers for a period of four (4) years. For purposes of audits, investigations, verifications, or certifications, each employer shall be required to maintain and produce to a representative of the Commission, the following records:
(1) Records that show the proprietary interest, type of organization and identity of the employing unit.
(2) All accounting records, business and personal.
(3) All bank statements and banking records for all checking and savings accounts, business and personal.
(4) All federal and state income tax returns, business and personal, including all schedules.
(5) All payroll records including federal Internal Revenue Service forms W-2, W-3, 940, 941, and 1099.
(6) All general ledgers, cash disbursement ledgers or journals, cash receipts journals, check registers, and check stubs for the employer's business.
(7) For each pay period, records that show:
(A) The beginning and ending dates of such period.
(B) The total amount of wages paid with respect to all employment.