Oklahoma § 40-1.1 - Reciprocal agreements with labor departments of other

Full text of Oklahoma Oklahoma Statutes § 40-1.1 — Reciprocal agreements with labor departments of other, with citation guidance and answers to common questions.

§ 40-1.1. Reciprocal agreements with labor departments of other

states - Actions upon claims arising in other states.

A. The Commissioner of Labor may enter into reciprocal

agreements with the Labor Department or corresponding agency of

another state, or with the person, board, officer, or commission

authorized to act on behalf of that department or agency having

jurisdiction for the collection of wages unlawfully withheld from

employees by out-of-state employers and for the collection of other

debts lawfully owed to the State Department of Labor.

Oklahoma Statutes - Title 40. Labor

B. The Commissioner of Labor shall, upon the written request of

the Department of Labor or other corresponding agency of any other

state or of any person, board, officer or commission of such state

authorized to act for and on behalf of such labor department or

corresponding agency, maintain actions in the courts of this state

upon assigned claims for wages, judgments and demands arising in

such other state in the same manner and to the same extent that such

actions by the Commissioner of Labor are authorized when arising in

this state; provided, however, that such actions may be commenced

and maintained only in those cases where such other state by

appropriate legislation or by reciprocal agreement extends a like

comity to cases arising in the state.

Added by Laws 1991, c. 122, § 2, eff. July 1, 1991.

§40-1-101. Short title.

SHORT TITLE. This act shall be known and may be cited as the

Employment Security Act of 1980.

Added by Laws 1980, c. 323, § 1-101, eff. July 1, 1980.

§40-1-102. Purpose of Act.

(1) Whoever makes a false statement or representation knowing

it to be false or knowingly fails to disclose a material fact, to

obtain or increase any benefit or other payment under this act or

under the unemployment compensation law of any state or of the

federal government, either for himself or for any other person,

shall be guilty of a misdemeanor and shall be punished by a fine of

not less than Fifty Dollars ($50.00) nor more than Five Hundred

Dollars ($500.00), or by imprisonment for not longer than ninety

(90) days, or by both such fine and imprisonment; and each such

false statement or representation or failure to disclose a material

fact shall constitute a separate offense for each week of benefits.

(2) Upon conviction sentences may be suspended or upon a plea

of guilty judgment and sentencing may be deferred only upon the

condition of full restitution to the Commission of all benefits so

obtained or the excess of any benefits so increased.

Laws 1980, c. 323, § 1-102, eff. July 1, 1980.

§40-1-103. Declaration of state public policy.

DECLARATION OF STATE PUBLIC POLICY. As a guide to the

interpretation and application of this act, the public policy of

this state is declared to be as follows: Economic insecurity due to

unemployment is a serious menace to the health, morals, and welfare

of the people of this state. Unemployment is therefore a subject of

general interest and concern which requires appropriate action by

the Legislature to prevent its spread and to lighten its burden

which now so often falls with crushing force upon the unemployed

worker and his family. The achievement of social security requires

Oklahoma Statutes - Title 40. Labor

protection against this greatest hazard of our economic life. This

objective can be furthered by operating free public employment

offices in affiliation with nationwide system of employment

services, by devising appropriate methods for reducing the volume of

unemployment and by the systematic accumulation of funds during

periods of employment, thus maintaining purchasing power and

limiting the serious social consequences of unemployment. The

Legislature, therefore, declares that in its considered judgment the

public good, and the general welfare of the citizens of this state

require the enactment of this measure, under the police power of the

state for the establishment and maintenance of free public

employment offices and for the compulsory setting aside of

unemployment reserves to be used for the benefit of persons

unemployed through no fault of their own.

Added by Laws 1980, c. 323, § 1-103, eff. July 1, 1980.

§40-1-104. Saving clause.

SAVING CLAUSE. A. The Legislature reserves the right to amend

or repeal all or any part of the Employment Security Act at any time

and there shall be no vested private right of any kind against such

amendment or repeal. All the rights, privileges, or immunities

conferred by the Employment Security Act, or by acts done pursuant

thereto, shall exist subject to the power of the Legislature to

amend or repeal the Employment Security Act at any time.

B. If any provision of the Employment Security Act necessary

for certification for administrative grants under the Social

Security Act or tax credits under the Federal Unemployment Tax Act

are determined to be inconsistent with federal requirements by a

delegate of the Secretary of Labor, the Commission, with the

concurrence of the Oklahoma Attorney General, is authorized to

administer such provisions consistently with federal requirements

until the Legislature has an opportunity to enact appropriate

legislation during its next regularly scheduled session.

Added by Laws 1980, c. 323, § 1-104, eff. July 1, 1980. Amended by

Laws 1982, c. 304, § 1, operative Oct. 1, 1982.

§40-1-106. Section captions.

SECTION CAPTIONS. Section captions are parts of this act.

Added by Laws 1980, c. 323, § 1-106, eff. July 1, 1980.

§40-1-107. Construction against implicit repeal.

CONSTRUCTION AGAINST IMPLICIT REPEAL. This act being a general

act intended as a unified coverage of its subject matter, no part of

it shall be deemed to be impliedly repealed by subsequent

legislation if such construction can reasonably be avoided.

Added by Laws 1980, c. 323, § 1-107, eff. July 1, 1980.

Oklahoma Statutes - Title 40. Labor

§40-1-108. Indian tribes or tribal units - Benefits - Contributions

or payments - Extended benefits - Delinquencies - No waiver of

sovereign immunity.

A. The term "employer" shall include any Indian tribe for which

service in employment is performed, as defined in the Employment

Security Act of 1980.

B. The term "employment" shall include service performed in the

employ of an Indian tribe, as defined in the Federal Unemployment

Tax Act (FUTA), 26 U.S.C., Section 3306(u), provided such service is

excluded from "employment" as defined in FUTA solely by reason of 26

U.S.C., Section 3306(c)(7), and is not otherwise excluded from

employment under the Employment Security Act of 1980. For purposes

of this section, the exclusions from employment in subparagraphs (c)

and (e) of paragraph (7) of Section 1-210 of this title shall be

applicable to services performed in the employ of an Indian tribe.

C. The terms "Indian tribe" and "tribal unit" shall have the

meanings ascribed to them in federal law. "Tribal unit" includes

subdivisions, subsidiaries, and business enterprises wholly owned by

an Indian tribe.

D. Benefits based on service in employment defined in this

section shall be payable in the same amount, on the same terms, and

subject to the same conditions as benefits payable on the basis of

other service subject to the Employment Security Act of 1980,

provided wages used to establish the claim were paid during a time

in which the account of the Indian tribe for which services were

rendered was not terminated pursuant to subparagraph a of paragraph

1 of subsection F of this section.

E. 1. An Indian tribe or tribal unit subject to the Employment

Security Act of 1980 shall pay contributions under the same terms

and conditions as required of nongovernmental employers for profit

subject to the Employment Security Act of 1980 unless the tribe

elects to pay into the State Unemployment Compensation Fund amounts

equal to the amount of benefits attributable to service in the

employ of the Indian tribe.

2. An Indian tribe or tribal unit electing to make payments in

lieu of contributions shall so notify the Oklahoma Employment

Security Commission in writing before the last day of January of the

calendar year in which the tribe wishes to begin making

reimbursement payments. If the Commission determines the Indian

tribe is eligible to exercise its option, the Indian tribe shall be

liable for reimbursement payments in lieu of contributions in the

same manner and subject to the same provisions that apply to

reimbursing nonprofit organizations as provided in Part 8 of Article

3 of the Employment Security Act of 1980, including formation of

group accounts, and the proportionate allocation of benefit costs,

except that one hundred percent (100%) of the extended benefits

attributable to the Indian tribe shall be reimbursed. Indian tribes

Oklahoma Statutes - Title 40. Labor

shall determine whether reimbursement for benefits paid shall be

elected by the tribe as a whole, by individual tribal units, or by

combinations of individual tribal units. If any provision contained

in Part 8 of Article 3 of the Employment Security Act of 1980,

including the administrative rules implementing that Part,

contradicts a provision of this section, the provision of this

section shall control.

3. An Indian tribe or tribal unit shall be billed for the full

amount of benefits attributable to service in the employ of the

Indian tribe or tribal unit on the same schedule as other employing

units that have elected to make payments in lieu of contributions.

F. 1. a. If an Indian tribe or tribal unit thereof fails to

file the required reports and pay all late filing

penalties or fails to make required payments under the

Employment Security Act of 1980, including payment of

all interest, penalties, surcharges, or fees, a notice

of reporting or payment delinquency shall be mailed to

the Indian tribe at its last-known address. If the

delinquency is not corrected within ninety (90) days

of the date of mailing of the notice of delinquency,

the account of the Indian tribe shall be terminated

and notice of termination shall be mailed to the tribe

at its last-known address, together with a statement

of protest rights available pursuant to Section 3-115

of this title. If the account of an Indian tribe is

terminated pursuant to this subparagraph, the Indian

tribe shall not be considered an "employer" for

purposes of subsection A of this section, and services

performed for the Indian tribe shall not be considered

"employment" for purposes of subsection B of this

section.

The Oklahoma Employment Security Commission may

reinstate the account of any Indian tribe that loses

coverage under subparagraph a of this subsection if

the tribe pays all contributions, payments in lieu of

contributions, interest, penalties, surcharges, and

fees that are due and owing. Upon reinstatement, the

tribe shall again be considered an "employer" for

purposes of subsection A of this section and services

performed for the tribe shall again be considered

"employment" for purposes of subsection B of this

section.

Failure of an Indian tribe or tribal unit to make

required payments, including assessments of interest,

penalties, surcharges, and fees within ninety (90)

days of the due date for payment shall cause the

Indian tribe to lose the option to make payments in

Oklahoma Statutes - Title 40. Labor

lieu of contributions, as described in subsection E of

this section, for the following tax year unless

payment in full is received before January 31 of the

next tax year.

Any Indian tribe that loses the option to make

payments in lieu of contributions due to late payment

or nonpayment, as described in subparagraph a of this

paragraph, shall have the option reinstated if, after

a period of one (1) year, all contribution payments

have been timely made, provided no contributions,

payments in lieu of contributions for benefits paid,

interest, penalties, surcharges, or fees remain

outstanding.

G. The notice of payment or reporting delinquency to Indian

tribes or their tribal units, referred to in subparagraph a of

paragraph 1 of subsection F of this section, shall include

information that failure to make full payment and file required

reports within the prescribed time frame shall cause:

1. The Indian tribe to be liable for taxes under FUTA;

2. The Indian tribe to lose the option to make payments in lieu

of contributions;

3. The Indian tribe to be excepted from the definition of

"employer", as provided in subsection A of this section; and

4. Services performed in the employ of the Indian tribe to be

excepted from the definition of "employment", as provided in

subsection B of this section.

H. Extended benefits paid that are attributable to service in

the employ of an Indian tribe and not reimbursed by the United

States government shall be financed in their entirety by the Indian

tribe.

I. If an Indian tribe fails to make required payments under the

Employment Security Act of 1980, including the payment of all

interest, penalties, surcharges, and fees, within ninety (90) days

of the mailing of the notice of payment delinquency, the Oklahoma

Employment Security Commission shall immediately notify the United

States Internal Revenue Service and the United States Department of

Labor.

J. The provisions of subsections K and L of this section shall

provide a transition for the implementation of Section 166 of Public

Law 106-554 enacted by the Congress of the United States and

effective December 21, 2000, so that Indian tribes may qualify for

federal tax credits and employees of Indian tribes may be eligible

for benefits.

K. Any Indian tribe which did not have an active account with

the Oklahoma Employment Security Commission from January 1, 2001, to

the effective date of this section, but which desires to be covered

for benefits for that period of time, may elect to be subject to one

Oklahoma Statutes - Title 40. Labor

of the following, if the tribe notifies the Commission of the

election in writing:

1. To pay contributions. If the tribe elects to make payments

for contributions, interest or penalties shall not be assessed

against such tribe for the period from January 1, 2001, to the

effective date of this section if full payment for all contributions

due is made within twenty (20) days after an account is established

for the tribe; or

2. To make payments in lieu of contributions. If the tribe

elects to make payments in lieu of contributions, interest or

penalties shall not be assessed against such tribe for the period

from January 1, 2001, to the effective date of this section if all

reports that are due for that period are filed within twenty (20)

days after an account is established for the tribe.

L. Any Indian tribe which did not have an active account with

the Oklahoma Employment Security Commission from January 1, 2001, to

the effective date of this section and does not desire to be covered

for benefits for that period shall be covered by the provisions of

subsections A through I of this section. The coverage for any such

tribe shall be prospective only and shall not entitle any employee

of the tribe to benefits for any period prior to the effective date

of this section.

M. Indian tribes paying contributions prior to the date of this

section shall not be able to make an election to make payments in

lieu of contributions for the period from January 1, 2001, to the

effective date of this section. Any change in election shall be

prospective only.

N. Participation by any Indian tribe in the state unemployment

insurance system shall not operate as a waiver of the sovereign

immunity of the tribe.

Added by Laws 2002, c. 452, § 1, eff. July 1, 2002. Amended by Laws

2008, c. 132, § 1, eff. Nov. 1, 2008.

§40-1-109. Unemployment benefits impact study.

If a proposed new law or amendment to an existing law will have

the effect of expanding unemployment benefits available to

unemployment benefit claimants, the Oklahoma Employment Security

Commission shall study the fiscal impact the benefit expansion will

have upon Oklahoma's Unemployment Trust Fund established pursuant to

42 U.S.C., Section 1104. The impact study shall be presented to

each house of the Legislature before the final vote on the bill

containing the provision and shall be sent to the Governor before

final approval of the bill containing the provision.

Added by Laws 2013, c. 71, § 1, eff. Nov. 1, 2013.

§40-1-201.

General definitions.

Oklahoma Statutes - Title 40. Labor

GENERAL DEFINITIONS. As used in the Employment Security Act of

1980:

1. "Additional initial claim" means a claim application which

reactivates a claim during an existing benefit year and certifies to

a period of employment which occurred subsequent to the date of the

filing of the last initial, additional, or reopened claim;

2. "Alternative base period" means the most recent four (4)

completed calendar quarters immediately preceding the first day of

an individual's benefit year. In the event that an individual's

claim uses an alternative base period to meet the wage requirement

under Section 2-207 of this title, this alternative base period

shall be substituted for base period for all other purposes under

the Employment Security Act of 1980;

3. "Assigned tax rate" means the tax rate assigned to an

employer pursuant to Section 3-110.1 of this title when the employer

does not have sufficient experience history to meet the At-Risk Rule

set out in paragraph 3 of Section 3-110.1 of this title;

4. "Base period" means the first four (4) of the last five (5)

completed calendar quarters immediately preceding the first day of

an individual's benefit year;

5. "Benefit year" with respect to any individual means the oneyear period beginning with the first day of the first week with

respect to which the individual first files a valid claim for

benefits and thereafter the one-year period beginning with the first

day of the first week with respect to which the individual next

files a valid claim for benefits after the termination of his or her

last preceding benefit year. Any claim for benefits shall be deemed

a valid claim for the purpose of this section if the individual has

been paid the wages for insured work required under the Employment

Security Act of 1980;

6. "Benefit wages" means the taxable wages earned by a claimant

during the claimant's base period which are not in excess of the

current maximum weekly benefit amount, as determined under Section

2-104 of this title, multiplied by the maximum number of weeks for

which benefits could be paid to any individual pursuant to Section

2-106 of this title, multiplied by three (3); provided, however, no

wages shall be included as benefit wages unless and until the

claimant has been paid benefits for five (5) weeks in one (1)

benefit year;

7. "Benefits" means the money payments payable to an individual

as provided in the Employment Security Act of 1980 with respect to

his or her unemployment, including extended benefits. The federal

share of such extended benefits shall not be construed as benefits

for the purposes of computing contribution rates under the

Employment Security Act of 1980;

8. "Calendar quarter" means the period of three (3) consecutive

calendar months ending on March 31, June 30, September 30, or

Oklahoma Statutes - Title 40. Labor

December 31, or the equivalent thereof as the Commission may by

regulation prescribe;

9. "Client" shall have the same meaning as provided in

paragraph 1 of Section 600.2 of this title;

10. "Coemployer" shall have the same meaning as provided in

paragraph 2 of Section 600.2 of this title;

11. "Coemployment relationship" shall have the same meaning as

provided in paragraph 3 of Section 600.2 of this title;

12. "Commission" means the Oklahoma Employment Security

Commission;

13. "Commissioner" means a member of the Commission;

14. "Continued claim series" means an uninterrupted series of

weekly claims filed by a claimant during the benefit year;

15. "Contributions" means the money payments, including taxes

and reimbursements, required by the Employment Security Act of 1980

to be paid into the Unemployment Compensation Fund by an employer;

16. "Covered employee" shall have the same meaning as provided

in paragraph 5 of Section 600.2 of this title;

17. "Digital portal filing" means electronic communication

through the agency digital portal;

18. "Earned tax rate" means the tax rate calculated for an

employer with sufficient experience history to meet the At-Risk Rule

set out in paragraph 3 of Section 3-110.1 of this title, with the

tax rate calculated pursuant to the provisions of Section 3-101 et

seq. of this title;

19. "Electronic e-filing" means filing by email or fax to

email;

20. "Eligibility period" of an individual for extended benefits

means the period consisting of the weeks in his or her benefit year,

as defined by the Employment Security Act of 1980, which begin in an

extended benefit period and, if his or her benefit year ends within

such extended benefit period, any weeks thereafter which begin in

such extended benefit period;

21. "Employer" shall have the same meaning as provided in

Section 1-208 of this title;

22. "Employing unit" means any individual or type of

organization, including any partnership, association, trust, estate,

joint stock company, insurance company, limited liability company or

corporation, whether domestic or foreign, or the receiver, trustee

in bankruptcy, trustee or successor thereof, or the legal

representative of a deceased person, which has or subsequent to

January 1, 1936, had in its employ one or more individuals

performing services for it within this state;

23. "Employment" shall have the same meaning as provided in

Section 1-210 of this title;

24. "Employment office" means a free public employment office

or branch thereof operated by this or any other state as a part of a

Oklahoma Statutes - Title 40. Labor

state-controlled system of public employment offices or by a federal

agency charged with the administration of an unemployment

compensation program or free public employment offices;

25. "Employment Security Administration Fund" means the fund

established in Section 4-602 of this title from which administration

expenses under the Employment Security Act of 1980 shall be paid;

26. "Exhaustee" shall have the same meaning as provided in

Section 2-712 of this title;

27. "Experience period" means the most recent twelve (12)

consecutive completed calendar quarters occurring before July 1 of

the year immediately preceding the year for which the employer's

contribution rate is being calculated;

28. "Extended base period" means the four (4) quarters prior to

the claimant's base period. These four (4) quarters may be

substituted for base period quarters on a quarter-by-quarter basis

to establish a valid claim regardless of whether the wages have been

used to establish a prior claim, except any wages earned that would

render the Commission out of compliance with applicable federal law

shall be excluded if used in a prior claim;

29. "Extended benefit period" shall have the same meaning as

provided in Section 2-703 of this title;

30. "File", "files", or "filed" shall have the same meaning as

provided in Section 1-224 of this title;

31. "Mail", "mails", "mailed", or "mailing" means communication

sent by a postal service with sufficient postage;

32. "Foreign limited liability company" shall be defined by the

provisions of the Oklahoma Limited Liability Company Act;

33. "Fund" means the Unemployment Compensation Fund established

in Section 3-601 of this title;

34. "Hospital" means any hospital required to be licensed under

the Oklahoma Public Health Code, Section 1-101 et seq. of Title 63

of the Oklahoma Statutes, and includes state mental hospitals and

any other mental hospital or institution;

35. "Initial claim" means a new claim application submitted by

a claimant to establish a benefit year for unemployment insurance

benefits;

36. "Institution of higher education" shall have the same

meaning as provided in Section 1-214 of this title;

37. "Insured work" means employment for employers as defined by

the Employment Security Act of 1980;

38. "Lessor employing unit" means any independently established

business entity which engages in the business of providing leased

employees to any other employer, individual, organization,

partnership, corporation, or other legal entity, referred to herein

as a client lessee;

39. "Limited liability company" shall be defined by the

provisions of the Oklahoma Limited Liability Company Act;

Oklahoma Statutes - Title 40. Labor

40. "Probationary period" means a period of time set forth in

an established probationary plan, which applies to all employees or

a specific group of employees, and does not exceed ninety (90)

calendar days from the first day a new employee begins work;

41. "Professional Employer Organization" or "PEO" means an

organization that is subject to the Oklahoma Professional Employer

Organization Recognition and Registration Act and which meets the

definition set out in paragraph 9 of Section 600.2 of this title;

42. "Rate of insured employment" shall have the same meaning as

provided in Section 2-708 of this title;

43. "Regular benefits" means benefits payable to an individual

under the Employment Security Act of 1980, or under any other state

law including dependents' allowances and benefits payable to federal

civilian employees;

44. "Reopened claim" means a claim application which

reactivates a claim during an existing benefit year when a claimant

stopped filing for benefits before his or her claim was exhausted,

but in which there occurred no intervening employment from the date

of the filing of the last initial, additional, or reopened claim;

45. "State" includes, in addition to the states of the United

States of America, the District of Columbia, the Commonwealth of

Puerto Rico, and the Virgin Islands;

46. "State law" means the unemployment insurance law of any

state, approved by the Secretary of Labor of the United States under

Section 3304 of the Internal Revenue Code of 1954;

47. "Supplemental unemployment benefit plan" means a plan that

provides for an employer to make payments to its employees during a

permanent or temporary layoff that will supplement unemployment

benefits received by the employees. The purpose of a supplemental

unemployment benefit plan is to allow an employer to sustain the

purchasing power of its employees or former employees during a

layoff;

48. "Taxable wages" means the wages paid to an individual with

respect to employment during a calendar year for services covered by

the Employment Security Act of 1980 or other state unemployment

compensation acts which shall equal the applicable percentage of the

state's average annual wage for the second preceding calendar year

as determined by the Commission, rounded to the nearest multiple of

One Hundred Dollars ($100.00);

49. "Wages" shall have the same meaning as provided in Section

1-218 of this title;

50. "Wages paid" means wages actually paid to the worker;

provided, however, that in the event of any distribution of an

employer's assets through insolvency, receivership, composition,

assignment for the benefit of creditors, or termination of business,

wages earned but not actually paid shall be considered as paid; and

Oklahoma Statutes - Title 40. Labor

51. "Week" means such period of seven (7) consecutive days, as

the Commission may by regulation prescribe.

Added by Laws 1980, c. 323, § 1-201, eff. July 1, 1980. Amended by

Laws 2022, c. 360, § 1, eff. Nov. 1, 2022; Laws 2024, c. 114, § 1,

eff. Nov. 1, 2024.

§40-1-202.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-202.1. Extended Base Period.

EXTENDED BASE PERIOD.

If an individual lacks sufficient base period wages because of a

job-related injury for which the individual received total temporary

disability payments awarded by the Workers' Compensation Court, upon

written application by the claimant, an extended base period will be

substituted for the current base period on a quarter-by-quarter

basis as needed to establish a valid claim. Benefits paid on the

basis of an extended base period, which would not otherwise be

payable, shall be noncharged.

Added by Laws 1997, c. 30, § 1, eff. July 1, 1997. Renumbered from

§ 1-202A of this title by Laws 2006, c. 176, § 29, eff. July 1,

2006. Amended by Laws 2022, c. 360, § 2, eff. Nov. 1, 2022.

§40-1-202.2.

2022.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1,

§40-1-202A. Renumbered as § 1-202.1 of this title by Laws 2006, c.

176, § 29, eff. July 1, 2006.

§40-1-202B. Renumbered as § 1-202.2 of this title by Laws 2006, c.

176, § 29, eff. July 1, 2006.

§40-1-203.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-204.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-205.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-206.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-207.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-208. Employer.

EMPLOYER.

"Employer" means:

1. Any employing unit, except as provided under paragraphs 10

and 11 of this section, which:

Oklahoma Statutes - Title 40. Labor

for some portion of a day, but not necessarily

simultaneously, in each of twenty (20) different

calendar weeks, whether or not such weeks are or were

consecutive, within either the calendar year or the

preceding calendar year, and for the purpose of this

definition if any week includes both December 31 and

January 1, the days up to January 1 shall be deemed

one (1) calendar week and the days beginning January 1

another such week, has or had in employment one or

more individuals, irrespective of whether the same

individuals are or were employed in each such day, or

in any calendar quarter, in either the calendar year

or preceding calendar year paid for service in

employment wages of One Thousand Five Hundred Dollars

($1,500.00) or more;

2. Any individual or employing unit, whether or not an

employing unit at the time of the acquisition, which acquired

substantially all of the organization, employees, trade, business,

or assets thereof, of another which at the time of such acquisition

was an employer subject to the Employment Security Act of 1980; or

which acquired a part of the organization, employees, trade, or

business of another employing unit which at the time of such

acquisition was an employer subject to the Employment Security Act

of 1980;

3. Any individual or employing unit, whether or not an

employing unit at the time of acquisition, which acquired

substantially all of the organization, employees, trade, business,

or assets thereof, of another employing unit, if the employment

record of such individual or employing unit subsequent to such

acquisition, together with the employment record of the acquired

unit prior to such acquisition, both within the same calendar year,

would be sufficient to constitute an employing unit and employer

subject to the Employment Security Act of 1980 under paragraph 1 of

this section; or any individual or employing unit which acquired

substantially all of the organization, employees, trade, business,

or assets of another employing unit if such employing unit

subsequent to such acquisition, and such acquired unit prior to such

acquisition, both within the same calendar quarter, together paid

for service in employment wages totaling One Thousand Five Hundred

Dollars ($1,500.00) or more;

4. Any employing unit which, together with one or more other

employing units, is owned or controlled, by legally enforceable

means or otherwise, directly by the same interest, or which owns or

controls one or more other employing units, by legally enforceable

means or otherwise, and which, if treated as a single unit with such

other employing unit, would be an employer under paragraph 1 of this

section;

Oklahoma Statutes - Title 40. Labor

5. Any employing unit which, having become an employer under

paragraph 1, 2, 3, 4, 6, 8, 10, 11 or 12 of this section has not,

under Section 3-202 of this title, ceased to be an employer subject

to the Employment Security Act of 1980;

6. For the effective period of its election pursuant to Section

3-203 of this title any other employing unit which has elected to

become subject to the Employment Security Act of 1980;

7. Any department of this state, any other state, and all

instrumentalities thereof, including any political subdivisions and

their instrumentalities, for which service in employment, as defined

in paragraph (3) of Section 1-210 of this title, is performed,

except as provided under paragraphs 10 and 11 of this section;

8. Any employing unit for which service in employment, as

defined in paragraph (4) of Section 1-210 of this title, is

performed, except as provided under paragraphs 10 and 11 of this

section;

9. For purposes of paragraphs 1, 8, 10 and 11 of this section,

employment shall include service which would constitute employment

but for the fact that the service is deemed to be performed entirely

within another state pursuant to an election under an arrangement

entered into in accordance with Section 4-702 of this title by the

Oklahoma Employment Security Commission and an agency charged with

the administration of any other state or federal unemployment

compensation law;

10. Any employing unit for which agricultural labor as defined

in paragraph (5) of Section 1-210 of this title is performed. In

determining whether or not an employing unit for which service other

than agricultural labor is also performed is an employer under

paragraph 1, 7, 8 or 11 of this section, the wages earned or the

employment of an employee performing service in agricultural labor

shall not be taken into account;

11. Any employing unit for which domestic service in employment

as defined in paragraph (6) of Section 1-210 of this title is

performed. In determining whether or not an employing unit for

which service other than domestic service is also performed is an

employer under paragraph 1, 7, 8 or 10 of this section, the wages

earned or the employment of an employee performing domestic service

shall not be taken into account;

12. Any employing unit which is not an employer by reason of

any other provisions of the Employment Security Act of 1980 shall

nevertheless be an "employer" if either:

within the calendar year or preceding calendar year,

service is or was performed, with respect to which the

employing unit is liable for any federal tax against

which credit may be taken by the employing unit for

contributions required to be paid by it into a state

unemployment fund, or

Oklahoma Statutes - Title 40. Labor

the employing unit is required to be an "employer" as

a condition for approval of the Employment Security

Act of 1980 for full tax credit to be allowed against

the tax imposed by the Federal Unemployment Tax Act,

26 U.S.C., Section 3301 et seq.; or

13. If two or more employers share common ownership,

management, or control, the Commission may combine their merit

rating accounts, including their actual contribution and benefit

experience, annual payrolls, and contribution rates into one

account.

Added by Laws 1980, c. 323, § 1-208, eff. July 1, 1980. Amended by

Laws 1990, c. 333, § 1, emerg. eff. May 31, 1990; Laws 1993, c. 219,

§ 1, eff. Sept. 1, 1993; Laws 1997, c. 30, § 2, eff. July 1, 1997;

Laws 2005, c. 182, § 1, eff. Nov. 1, 2005; Laws 2006, c. 176, § 1,

eff. July 1, 2006; Laws 2008, c. 132, § 2, eff. Nov. 1, 2008.

§40-1-208.1. Motor carrier not employer of lessor or driver.

MOTOR CARRIER NOT EMPLOYER OF LESSOR OR DRIVER.

In no event will a motor carrier be determined to be the

employer of a lessor as defined in Section 166a or 230.29 of Title

47 of the Oklahoma Statutes, or of a driver receiving compensation

from a lessor.

Added by Laws 1986, c. 223, § 23, emerg. eff. June 9, 1986. Amended

by Laws 2002, c. 452, § 3, eff. Nov. 1, 2002. Renumbered from § 1208A of this title by Laws 2006, c. 176, § 29, eff. July 1, 2006.

§40-1-208A. Renumbered as § 1-208.1 of this title by Laws 2006, c.

176, § 29, eff. July 1, 2006.

§40-1-209. Employing unit.

EMPLOYING UNIT.

All individuals performing services within this state for any

employing unit which maintains two or more separate establishments

within this state shall be deemed to be employed by a single

employing unit for all the purposes of the Employment Security Act

of 1980, except as provided under paragraphs 10 and 11 of Section 1208 of this title.

Whenever any employing unit contracts with or has under it any

contractor or subcontractor for any employment, which is part of its

usual trade, occupation, profession, or business, unless the

employing unit as well as each such contractor or subcontractor is

an employer by reason of Section 1-208 or Section 3-203 of this

title, the employing unit shall for all the purposes of the

Employment Security Act of 1980 be deemed to employ each individual

in the employ of each such contractor or subcontractor for each day

during which such individual is engaged in performing such

employment; except that each such contractor or subcontractor who is

Oklahoma Statutes - Title 40. Labor

an employer by reason of Section 1-208 or Section 3-203 of this

title shall alone be liable for the contributions measured by wages

paid to individuals employed by the contractor or subcontractor, and

except that any employing unit which shall become liable for and pay

contributions with respect to individuals in the employ of any such

contractor or subcontractor who is not an employer by reason of

Section 1-208 or Section 3-203 of this title may recover the same

from such contractor or subcontractor.

Each individual employed to perform or to assist in performing

the work of any agent or employee of an employing unit shall be

deemed to be employed by such employing unit for all the purposes of

the Employment Security Act of 1980, whether such individual was

hired or paid directly by such employing unit or by such agent or

employee of an employing unit, provided the employing unit had

actual or constructive knowledge of the employment.

Added by Laws 1980, c. 323, § 1-209, eff. July 1, 1980. Amended by

Laws 2002, c. 452, § 4, eff. Nov. 1, 2002; Laws 2010, c. 216, § 1,

eff. July 1, 2010; Laws 2022, c. 360, § 3, eff. Nov. 1, 2022.

§40-1-209.1. Lessor employing unit.

LESSOR EMPLOYING UNIT. A. Any employer or any individual,

organization, partnership, corporation or other legal entity which

meets the definition of lessor employing unit shall be liable for

contribution on wages paid by the lessor employing unit to

individuals performing services for client lessees of the lessor

employing unit.

B. Unless the lessor employing unit has timely complied with

the provisions of this section, any employer, individual,

organization, partnership, corporation or other legal entity leasing

employees from any lessor employing unit shall be jointly and

severally liable for any unpaid contributions, interest, penalties

and fees due under this section from any lessor employing unit

attributable to wages for services performed for the client lessee

entity by the employees leased to the client lessee entity.

C. In order to relieve client lessees from joint and several

liability imposed under this section, any lessor employing unit as

defined herein may post and maintain a surety bond issued by a

corporate surety authorized to do business in this state 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 One Hundred Thousand Dollars

($100,000.00), whichever amount is the greater, to ensure prompt

payment of contributions, interest, penalties and fees for which the

lessor employing unit may be or may become liable under this

section.

D. Any lessor employing unit as defined herein which is

currently engaged in the business of leasing employees to client

Oklahoma Statutes - Title 40. Labor

lessees shall comply with the provisions of this section by January

1, 1991.

E. Any lessor employing unit not engaged in the business of

leasing employees to client lessees on or before May 31, 1990, shall

comply with the requirements herein before entering into lease

agreements with client lessees.

Added by Laws 1990, c. 333, § 2, emerg. eff. May 31, 1990. Amended

by Laws 1993, c. 219, § 2, eff. Sept. 1, 1993. Renumbered from § 1209A of this title by Laws 2006, c. 176, § 29, eff. July 1, 2006.

Amended by Laws 2022, c. 360, § 4, eff. Nov. 1, 2022.

§40-1-209.2. Professional Employee Organization.

A. For purposes of the Employment Security Act of 1980, the

Professional Employee Organization (PEO) and its client shall be

considered coemployers of the covered employees that are under the

direction and control of the client.

B. If a PEO fails to become or remain registered under the

Oklahoma Professional Employer Organization Recognition and

Registration Act, the entity shall be considered a third-party

administrator of the client account. As a third-party

administrator, a power of attorney will be required to obtain

information from the client's account.

Added by Laws 2014, c. 221, § 1, eff. Nov. 1, 2014. Amended by Laws

2022, c. 360, § 5, eff. Nov. 1, 2022.

§40-1-209A. Renumbered as § 1-209.1 of this title by Laws 2006, c.

176, § 29, eff. July 1, 2006.

§40-1-210. Employment.

EMPLOYMENT.

"Employment" means:

(1) Any service, including service in interstate commerce,

performed by:

(a) any officer of a corporation; or

(b) any individual who, under the usual common-law rules

applicable in determining the employer-employee

relationship, as provided in paragraph (14) of this

section, has the status of an employee.

(2) (a) any service, including service in interstate commerce,

performed by any individual other than an individual

who is an employee under paragraph (1) of this section

who performs services for remuneration for any person:

(i) as an agent-driver or commission-driver engaged

in distributing meat products, vegetable

products, fruit products, bakery products,

beverages other than milk, or laundry or dry

Oklahoma Statutes - Title 40. Labor

cleaning services, for the individual's

principal; or

(ii) as a traveling or city salesperson, other than as

an agent-driver or commission-driver, engaged

upon a full-time basis in the solicitation on

behalf of, and the transmission to, an

individual's principal, except for sideline sales

activities on behalf of some other person, of

orders from wholesalers, retailers, contractors

or operators of hotels, restaurants or other

similar establishments for merchandise for resale

or supplies for use in their business operations;

(b) provided, the term "employment" shall include services

described in divisions (i) and (ii) of subparagraph

(a) of this paragraph if:

(i) the contract of service contemplates that

substantially all of the services are to be

performed personally by such individual;

(ii) the individual does not have a substantial

investment in facilities used in connection with

the performance of the services, other than in

facilities for transportation; and

(iii) the services are not in the nature of a single

transaction that is not part of a continuing

relationship with the person for whom the

services are performed.

(3) Service performed in the employ of this state or any of its

instrumentalities or any political subdivision thereof or any of its

instrumentalities or any instrumentality of more than one of the

foregoing or any instrumentality of any of the foregoing and one or

more other states or political subdivisions; provided, that such

service is excluded from "employment" as defined in the Federal

Unemployment Tax Act, 26 U.S.C., Section 3306(c)(7), and is not

excluded from "employment" under paragraph (7) of this section.

(4) Service performed by an individual in the employ of a

community chest, fund, foundation or corporation, organized and

operated exclusively for religious, charitable, scientific, testing

for public safety, literary or educational purposes, or for the

prevention of cruelty to children or animals, no part of the net

earnings of which inures to the benefit of any private shareholder

or individual, no substantial part of the activities of which is

carrying on propaganda, or otherwise attempting to influence

legislation and which does not participate in, or intervene in,

including the publishing or distributing of statements, any

political campaign on behalf of any candidate for public office;

provided that such organization had four or more individuals in

employment for some portion of a day in each of twenty (20)

Oklahoma Statutes - Title 40. Labor

different weeks, whether or not such weeks were consecutive, within

either the calendar year or preceding calendar year, regardless of

whether they were employed at the same moment of time.

(5) Service performed by an individual in agricultural labor as

defined in subparagraph (a) of paragraph (15) of this section when:

(a) the service is performed for a person who:

(i) during any calendar quarter in either the

calendar year or the preceding calendar year,

paid remuneration in cash of Twenty Thousand

Dollars ($20,000.00) or more to individuals

employed in agricultural labor; or

(ii) for some portion of a day in each of twenty (20)

different calendar weeks, whether or not the

weeks were consecutive, in either the calendar

year or the preceding calendar year, employed in

agricultural labor ten or more individuals,

regardless of whether they were employed at the

same moment of time.

(b) for the purposes of this paragraph any individual who

is a member of a crew furnished by a crew leader to

perform service in agricultural labor for any other

person shall be treated as an employee of the crew

leader:

(i) if the crew leader holds a valid certificate of

registration under the Farm Labor Contractor

Registration Act of 1963, Public Law 95-562, 29

U.S.C., Sections 1801 through 1872; or

substantially all the members of the crew operate

or maintain tractors, mechanized harvesting or

crop-dusting equipment, or any other mechanized

equipment, which is provided by the crew leader;

and

(ii) if the individual is not an employee of the other

person within the meaning of paragraph (1) of

this section or subparagraph (d) of this

paragraph.

individual who is furnished by a crew leader to

perform service in agricultural labor for any other

person and who is not treated as an employee of the

crew leader under subparagraph (b) of this paragraph:

(i) the other person and not the crew leader shall be

treated as the employer of the individual; and

(ii) the other person shall be treated as having paid

cash remuneration to the individual in an amount

equal to the amount of cash remuneration paid to

the individual by the crew leader, either on the

Oklahoma Statutes - Title 40. Labor

individual's own behalf or on behalf of the other

person, for the service in agricultural labor

performed for the other person.

(d) for the purposes of this paragraph, the term "crew

leader" means an individual who:

(i) furnishes individuals to perform service in

agricultural labor for any other person;

(ii) pays, either on the individual's own behalf or on

behalf of another person, the individuals so

furnished by the crew leader for the service in

agricultural labor performed by them; and

(iii) has not entered into a written agreement with the

other person (farm operator) under which the

individual is designated as an employee of the

other person.

(6) The term "employment" shall include domestic service in a

private home, local college club or local chapter of a college

fraternity or sorority performed for a person or entity who paid

cash remuneration of One Thousand Dollars ($1,000.00) or more to

individuals employed in domestic service in any calendar quarter in

the calendar year or the preceding calendar year.

(7) For the purposes of paragraphs (3) and (4) of this section

the term "employment" does not apply to service performed:

(a) in the employ of:

(i) a church or convention or association of

churches;

(ii) an organization which is operated primarily for

religious purposes and which is operated,

supervised, controlled, or principally supported

by a church or convention or association of

churches; or

(iii) an elementary or secondary school which is

operated primarily for religious purposes, which

is described in 26 U.S.C., Section 501(c)(3), and

which is exempt from tax under 26 U.S.C., Section

501(a);

(b) by a duly ordained, commissioned or licensed minister

of a church in the exercise of ministry or by a member

of a religious order in the exercise of duties

required by the order;

paragraph (3) of this section if the service is

performed by an individual in the exercise of duties:

(i) as an elected official;

(ii) as a member of a legislative body, or a member of

the judiciary of a state or political

subdivision;

Oklahoma Statutes - Title 40. Labor

(iii)

as a member of the State National Guard or Air

National Guard;

(iv) as an employee serving on a temporary basis in

case of fire, storm, snow, earthquake, flood or

similar emergency;

(v) in a position which, under or pursuant to the

laws of this state, is designated as a major

nontenured policymaking or advisory position, or

a policymaking or advisory position the

performance of the duties of which ordinarily

does not require more than eight (8) hours per

week;

(vi) as an election official or election worker if the

amount of remuneration received by the individual

during the calendar year for services as an

election official or election worker is less than

One Thousand Dollars ($1,000.00);

(d) by an individual who is participating or enrolled in a

program of an organization that provides

rehabilitation through work for individuals whose

earning capacity is impaired by age, physical or

mental deficiency, or injury, or a program of an

organization that provides work for individuals who,

because of their impaired mental or physical capacity

cannot be readily absorbed into the competitive labor

market; provided that the services are performed by a

program participant on real property owned or leased

directly by the organization or by a program

participant working under a special certificate issued

by the U.S. Secretary of Labor pursuant to 29 U.S.C.,

Section 214(c) and 29 C.F.R., Section 525.1 et seq.;

(e) as part of an unemployment work-relief or worktraining program assisted or financed in whole or in

part by any federal agency or an agency of a state or

political subdivision thereof or of an Indian tribe,

by an individual receiving such work-relief or worktraining; or

(f) by an inmate of a custodial or penal institution.

(8) The term "employment" shall include the service of an

individual who is a citizen of the United States, performed outside

the United States, except in Canada, in the employ of an American

employer other than service which is deemed "employment" under the

provisions of paragraph (11) or (12) of this section or the parallel

provisions of another state's law, if:

(a) the employer's principal place of business in the

United States is located in this state;

Oklahoma Statutes - Title 40. Labor

(b)

the employer has no place of business in the United

States, but:

(i) the employer is an individual who is a resident

of this state;

(ii) the employer is a corporation which is organized

under the laws of this state; or

(iii) the employer is a partnership or a trust and the

number of the partners or trustees who are

residents of this state is greater than the

number who are residents of any one other state;

this paragraph are met but the employer has elected

coverage in this state or, the employer having failed

to elect coverage in any state, the individual has

filed a claim for benefits, based on such service,

under the laws of this state;

(d) an "American employer", for purposes of this

subsection, means a person who is:

(i) an individual who is a resident of the United

States;

(ii) a partnership if two-thirds (2/3) or more of the

partners are residents of the United States;

(iii) a trust, if all of the trustees are residents of

the United States; or

(iv) a corporation organized under the laws of the

United States or of any state; and

(e) the term "United States", for the purposes of this

subsection, includes the states, the District of

Columbia, the Commonwealth of Puerto Rico and the

Virgin Islands.

(9) Notwithstanding paragraph (11) of this section, all service

performed by an officer or member of the crew of an American vessel

on or in connection with the vessel, if the operating office, from

which the operations of the vessel operating on navigable waters

within, or within and without, the United States are ordinarily and

regularly supervised, managed, directed and controlled is within

this state.

(10) Notwithstanding any other provisions of the Employment

Security Act of 1980, "employment":

(a) includes any service with respect to which a tax is

required to be paid under any federal law imposing a

tax against which credit may be taken for

contributions required to be paid into a state

unemployment fund; and

(b) includes any service which is required to be

"employment" for full tax credit to be allowed against

the tax imposed by the Federal Unemployment Tax Act of

Oklahoma Statutes - Title 40. Labor

1954, Public Law 591, Chapter 736, as amended, 26

U.S.C., Section 3301 et seq.

(11) The term "employment" shall include an individual's entire

service, performed within or both within and without this state if:

(a) the service is localized in this state; or

(b) the service is not localized in any state but some of

the service is performed in this state and:

(i) the individual's base of operations, or, if there

is no base of operations, then the place from

which the individual's employment is directed or

controlled is in this state; or

(ii) the individual's base of operations or place from

which the service is directed or controlled is

not in any state in which some part of the

service is performed but the individual's

residence is in this state.

(12) (a) Services covered by an election pursuant to Section 3203 of this title; and

(b) services covered by an arrangement pursuant to Section

4-701 et seq. of this title between the Oklahoma

Employment Security Commission and the agency charged

with the administration of any other state or federal

unemployment compensation law, pursuant to which all

services performed by an individual for an employing

unit are deemed to be performed entirely within this

state,

shall be deemed to be employment if the Commission has approved an

election of the employing unit for whom such services are performed,

pursuant to which the entire service of such individual during the

period covered by such election is deemed to be insured work.

(13) Service shall be deemed to be localized within a state if:

(a) the service is performed entirely within such state;

(b) the service is performed both within and without such

state, but the service performed without such state is

incidental to the individual's service within the

state; for example, is temporary or transitory in

nature or consists of isolated transactions.

(14) Notwithstanding any other provision of this subsection,

services performed by an individual for wages shall be deemed to be

employment subject to the Employment Security Act of 1980 if the

services are performed by the individual in an employer-employee

relationship with the employer using the 20-factor test used by the

Internal Revenue Service of the United States Department of Treasury

in Revenue Ruling 87-41, 1987-1 C.B. 296. The Oklahoma Employment

Security Commission shall have the exclusive authority to make a

Oklahoma Statutes - Title 40. Labor

determination of whether an individual is an independent contractor

or employee.

(15) The term "employment" shall not include:

(a) services performed by an individual in agricultural

labor, except as provided under paragraph (5) of this

section. Services performed by an individual who is a

nonresident alien admitted to the United States to

perform agricultural labor, pursuant to 8 U.S.C.,

Sections 1101(a), 1184(c) and 1188. For purposes of

this subparagraph, the term "agricultural labor" means

remunerated service performed in agricultural labor as

defined in the Federal Unemployment Tax Act, 26

U.S.C., Section 3306(k);

(b) domestic service, except as provided under paragraph

(6) of this section, in a private home, local college

club, or local chapter of a college fraternity or

sorority;

his or her son, daughter, or spouse, and service

performed by a child under the age of twenty-one (21)

in the employ of his or her father or mother, or both

father and mother;

(d) service performed in the employ of the United States

government or an instrumentality of the United States

exempt under the Constitution of the United States

from the contributions imposed by the Employment

Security Act of 1980, except that to the extent that

the Congress of the United States shall permit states

to require any instrumentalities of the United States

to make payments into an unemployment fund under a

state unemployment compensation law, all of the

provisions of the Employment Security Act of 1980

shall be applicable to such instrumentalities, and to

services performed for such instrumentalities, in the

same manner, to the same extent, and on the same terms

as to all other employers, employing units,

individuals and services; provided that if this state

shall not be certified for any year by the Secretary

of Labor of the United States under the Federal

Internal Revenue Code, 26 U.S.C., Section 3304(c), the

payments required of such instrumentalities with

respect to the year shall be refunded by the

Commission from the fund in the same manner and within

the same period as is provided in Section 3-304 of

this title with respect to contributions erroneously

collected;

Oklahoma Statutes - Title 40. Labor

(e)

service with respect to which unemployment

compensation is payable under an unemployment

compensation system established by an act of Congress;

(f) service performed in the employ of a foreign

government, including service as a consul or other

officer or employee or a nondiplomatic representative;

(g) service performed in the employ of an instrumentality

wholly owned by a foreign government:

(i) if the service is of a character similar to that

performed in foreign countries by employees of

the United States government or of an

instrumentality thereof, and

(ii) if the Commission finds that the United States

Secretary of State has certified to the United

States Secretary of the Treasury that the foreign

government, with respect to whose instrumentality

exemption is claimed, grants an equivalent

exemption with respect to similar service

performed in the foreign country by employees of

the United States government and of

instrumentalities thereof;

(h) service covered by an arrangement between the

Commission and the agency charged with the

administration of any other state or federal

unemployment compensation law pursuant to which all

services performed by an individual for an employing

unit during the period covered by such employing

unit's duly approved election, are deemed to be

performed entirely within the jurisdiction of such

other state or federal agency;

(i) service performed as a student nurse in the employ of

a hospital or a nurses' training school by an

individual who is enrolled and is regularly attending

classes in a nurses' training school chartered or

approved pursuant to state law; and service performed

as an intern in the employ of a hospital by an

individual who has completed a four-year course in a

medical school chartered or approved pursuant to state

law;

(j) service performed by an individual for a person, firm,

association, trust, partnership or corporation as an

insurance agent, or as an insurance solicitor or as a

licensed real estate agent, if all such service

performed by such individual for such person is

performed for remuneration solely by way of

commissions or fees;

Oklahoma Statutes - Title 40. Labor

(k)

service performed by an individual under the age of

eighteen (18) in the delivery and distribution of

newspapers or shopping news, not including delivery or

distribution to any point for subsequent delivery or

distribution, and services performed by an individual

eighteen (18) years of age or older who meets the

definition of a "direct seller" as defined in 26

U.S.C., Section 3508(b)(2), that states in pertinent

part:

(i) the individual must be engaged in the delivery or

distribution of newspapers or shopping news,

including any services directly related to such

trade or business,

(ii) substantially all the remuneration, whether or

not paid in cash, for the performance of the

services described in division (i) of this

subparagraph is directly related to sales or

other output, including the performance of

services, rather than the number of hours worked,

and

(iii) the services performed by the individual are

performed pursuant to a written contract between

the person and the person for whom the services

are performed and the contract provides that the

person will not be treated as an employee with

respect to the services;

(l) service performed in the employ of a school, college

or university, if the service is performed:

(i) by a student who is enrolled and is regularly

attending classes at the school, college, or

university, or

(ii) by the spouse of the student, if the spouse is

advised, at the time the spouse commences to

perform the service, that:

(I) the employment of the spouse to perform the

service is provided under a program to

provide financial assistance to the student

by the school, college, or university, and

(II) the employment will not be covered by any

program of unemployment insurance;

(m) service performed by an individual who is enrolled at

a nonprofit or public educational institution which

normally maintains a regular faculty and curriculum

and normally has a regularly organized body of

students in attendance at the place where its

educational activities are carried on as a student in

a full-time program, taken for credit at the

Oklahoma Statutes - Title 40. Labor

(n)

(o)

(p)

(q)

(r)

(s)

(t)

(u)

(v)

(w)

institution, which combines academic instruction with

work experience, if the service is an integral part of

the program, and the institution has so certified to

the employer, except that this provision shall not

apply to service performed in a program established

for or on behalf of an employer or group of employers;

service performed in the employ of a hospital, if the

service is performed by a patient of the hospital;

services performed by cooperative extension personnel

holding federal appointments employed by state

institutions of higher learning;

earnings of employees being paid by state warrants who

are presently covered by the Federal Unemployment

Compensation Act, 5 U.S.C., Section 8501 et seq., by

virtue of their federal status;

cosmetology services performed by an individual in a

beauty shop, as defined by Section 199.1 of Title 59

of the Oklahoma Statutes, pursuant to an agreement

whereby the owner of the beauty shop leases or rents

facilities for cosmetology to such individual;

barbering services performed by an individual in a

barber shop, as defined by Section 61.5 of Title 59 of

the Oklahoma Statutes, pursuant to an agreement

whereby the owner of the barber shop leases or rents

facilities for barbering to such individual;

services performed as a participant in a work or

training program administered by the Department of

Human Services;

riding services performed by a jockey and services

performed by a trainer of racehorses in preparation

for and during an approved race meeting licensed by

the Oklahoma Horse Racing Commission;

service performed by an individual whose remuneration

consists solely of commissions, overrides, bonuses,

and differentials related to sales or other output

derived from in-person sales to, or solicitation of

orders from, ultimate consumers primarily in the home,

or otherwise than in a permanent retail establishment;

service performed by a person, commonly referred to as

"owner-operator", who owns or leases a truck-tractor

or truck for hire, provided the owner-operator

actually operates the truck-tractor or truck and,

further, that the entity contracting with the owneroperator is not the lessor of the truck-tractor or

truck;

services performed as a chopper of cotton who weeds or

thins cotton crops by hand or hoe. This subsection

Oklahoma Statutes - Title 40. Labor

shall be interpreted and applied consistently with the

Federal Unemployment Tax Act, 26 U.S.C., Sections

3304(a)(6)(A) and 3306(k);

(x) services performed for a private for-profit person or

entity by an individual as a landman:

(i) if the individual is engaged primarily in

negotiating for the acquisition or divestiture of

mineral rights or negotiating business agreements

that provide for the exploration for or

development of minerals,

(ii) if substantially all remuneration paid in cash or

otherwise for the performance of the services is

directly related to the completion by the

individual of the specific tasks contracted for

rather than to the number of hours worked by the

individual, and

(iii) if the services performed by the individual are

performed under a written contract between the

individual and the person for whom the services

are performed; provided that the individual is to

be treated as an independent contractor and not

as an employee with respect to the services

provided under the contract; or

(y) services performed by persons working under an

AmeriCorps grant from the Corporation for National

Service made pursuant to the National and Community

Service Act of 1990 (NCSA) codified at 42 U.S.C.,

Section 12501 et seq.

Added by Laws 1980, c. 323, § 1-210, eff. July 1, 1980. Amended by

Laws 1981, c. 259, § 1, emerg. eff. June 25, 1981; Laws 1982, c.

105, § 1, eff. Oct. 1, 1982; Laws 1982, c. 304, § 2, eff. Oct. 1,

1982; Laws 1984, c. 252, § 1, emerg. eff. May 29, 1984; Laws 1986,

c. 205, § 1, emerg. eff. June 6, 1986; Laws 1989, c. 165, § 1, eff.

Nov. 1, 1989; Laws 1990, c. 235, § 1, eff. Sept. 1, 1990; Laws 1993,

c. 198, § 21, eff. Sept. 1, 1993; Laws 1993, c. 360, § 5, emerg.

eff. June 10, 1993; Laws 1994, c. 195, § 1, emerg. eff. May 16,

1994; Laws 1995, c. 340, § 2, eff. July 1, 1995; Laws 1997, c. 30, §

3, eff. July 1, 1997; Laws 1997, c. 391, § 1, eff. July 1, 1997;

Laws 1998, c. 161, § 1, eff. July 1, 1998; Laws 2002, c. 452, § 5,

eff. Nov. 1, 2002; Laws 2004, c. 102, § 1, eff. Nov. 1, 2004; Laws

2006, c. 176, § 2, eff. July 1, 2006; Laws 2008, c. 132, § 3, eff.

Nov. 1, 2008; Laws 2010, c. 216, § 2, eff. July 1, 2010; Laws 2010,

c. 328, § 1, eff. July 1, 2010; Laws 2011, c. 256, § 1; Laws 2015,

c. 249, § 1, eff. Nov. 1, 2015; Laws 2019, c. 342, § 2, eff. Jan. 1,

2020; Laws 2021, c. 424, § 1, eff. Nov. 1, 2021.

§40-1-211.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

Oklahoma Statutes - Title 40. Labor

§40-1-212.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-213.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-214. Institution of higher education.

INSTITUTION OF HIGHER EDUCATION. "Institution of higher

education" means an educational institution which:

(1) Admits as regular students only individuals having a

certificate of graduation from a high school, or the recognized

equivalent of such certificate;

(2) Is legally authorized in this state to provide a program of

education beyond high school;

(3) Provides an educational program for which it awards a

bachelor's or higher degree, or provides a program which is

acceptable for full credit toward such degree, a program of

postgraduate or postdoctoral studies, or a program of training to

prepare students for gainful employment in a recognized occupation;

and

(4) Is a public or other nonprofit institution.

Notwithstanding any of the foregoing provisions of this

subsection, all colleges and universities in this state are

institutions of higher education for purposes of this section.

Added by Laws 1980, c. 323, § 1-214, eff. July 1, 1980.

§40-1-215.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-216.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-217. Unemployed.

UNEMPLOYED. A. An individual shall be deemed unemployed with

respect to any week during which:

1. The individual performed no services; and

2. No wages are payable to the individual.

B. For an initial or additional initial claim filing, an

individual shall be deemed unemployed:

1. With respect to any week of less than full-time work, if the

wages payable to the individual are less than his or her weekly

benefit amount plus One Hundred Dollars ($100.00); and

2. If the individual has incurred a loss of wages or reductions

in hours equal to or greater than fifteen percent (15%) of the

income or hours worked, based on his or her customary work

experience or contract of hire.

C. For filing made during a continued claim series, an

individual shall be deemed unemployed with respect to any week of

less than full-time work if the wages payable to the individual are

Oklahoma Statutes - Title 40. Labor

less than his or her weekly benefit amount plus One Hundred Dollars

($100.00).

D. For the purpose of this section only, any vacation leave

payments or sick leave payments, which such individual may receive

or be entitled to from his or her employer or former employer,

arising by reason of separation from employment, shall be deemed not

to be wages as the term wages is used in this section.

E. A finding that an individual has satisfied the hour and wage

threshold as defined in this section shall not preclude a potential

investigation or disqualification for benefits as provided in

Section 2-101 et seq. of this title if the employer files a timely

protest to the initial or additional initial claim.

Added by Laws 1980, c. 323, § 1-217, eff. July 1, 1980. Amended by

Laws 1994, c. 41, § 1, eff. July 1, 1994; Laws 2022, c. 360, § 6,

eff. Nov. 1, 2022.

§40-1-218. Wages.

WAGES.

"Wages" means all remuneration for services from whatever

source, including commissions and bonuses and the cash value of all

remuneration in any medium other than cash, and includes dismissal

payments which the employer is required by law or contract to make.

Gratuities customarily received by an individual in the course of

work from persons other than the employing unit shall be treated as

wages received from the employing unit. The reasonable cash value

of remuneration in any medium other than cash, and the reasonable

amount of gratuities, shall be estimated and determined in

accordance with rules prescribed by the Oklahoma Employment Security

Commission. If the Internal Revenue Code, at 26 USCA, Section 1 et

seq., provides that a payment made by an employer to an employee is

considered to be wages, that payment shall also be considered wages

by the Oklahoma Employment Security Commission for the purposes of

this act. The term wages shall not include:

1. The amount of any payment, with respect to services

performed to or on behalf of an individual in its employ under a

plan or system established by an employing unit which makes

provision for individuals in its employ generally, or for a class or

classes of such individuals, including any amount paid by an

employing unit for insurance or annuities, or into a fund to provide

for any such payment, on account of:

retirement, other than employee contributions or

deferrals under a qualified plan as described in 26

U.S.C., Section 401(k), 403(b), 408(k), 457, 7701(j)

or 408(p),

sickness or accident disability,

medical and hospitalization expenses in connection

with sickness or accident disability,

Oklahoma Statutes - Title 40. Labor

death, provided the individual in its employ:

(1) has not the option to receive, instead of

provision for such death benefit, any part of

such payment, or if such death benefit is

insured, any part of the premium or contributions

to premiums paid by the employing unit, and

(2) has not the right, under the provisions of the

plan or system or policy of insurance providing

for such death benefit, to assign such benefit,

or to receive cash consideration in lieu of such

benefit either upon withdrawal from the plan or

system providing for such benefit or upon

termination of such plan or system or policy of

insurance or of the individual's services with

such employing unit, or

a bona fide thrift or savings fund, providing:

(1) such payment is conditioned upon a payment of a

substantial sum by such individuals in its

employ, and

(2) that such sum paid by the employing unit cannot

under the provisions of such plan be withdrawn by

an individual more frequently than once in any

twelve-month period, except upon an individual's

separation from that employment;

2. Any payment made to, or on behalf of, an employee or his or

her beneficiary under a cafeteria plan of the type described in 26

U.S.C., Section 125 and referred to in 26 U.S.C., Section

3306(b)(5)(G);

3. Any payment made, or benefit furnished, to or for the

benefit of an employee if at the time of such payment or such

furnishing it is reasonable to believe that the employee will be

able to exclude such payment or benefit from income under an

educational assistance program as described in 26 U.S.C., Section

127 or a dependent care assistance program as described in 26

U.S.C., Section 129 and as referred to in 26 U.S.C., Section

3306(b)(13);

4. The payment by an employing unit, without deduction from the

remuneration of the individual in its employ, of the tax imposed

upon such individual in its employ under 26 U.S.C., Section 3101

with respect to domestic services in a private home of the employer

or for agricultural labor;

5. Dismissal payments which the employer is not required by law

or contract to make;

6. The value of any meals and lodging furnished by or on behalf

of an employer to an individual in its employ; provided the meals

and lodging are furnished on the business premises of the employer

for the convenience of the employer; or

Oklahoma Statutes - Title 40. Labor

7. Payments made under an approved supplemental unemployment

benefit plan.

Added by Laws 1980, c. 323, § 1-218, eff. July 1, 1980. Amended by

Laws 1981, c. 259, § 2, emerg. eff. June 25, 1981; Laws 1982, c.

304, § 3, operative Oct. 1, 1982; Laws 1983, c. 270, § 1, emerg.

eff. June 23, 1983; Laws 1993, c. 219, § 4, eff. Sept. 1, 1993; Laws

1997, c. 30, § 4, eff. July 1, 1997; Laws 2002, c. 452, § 6, eff.

Nov. 1, 2002; Laws 2005, c. 182, § 2, eff. Nov. 1, 2005; Laws 2007,

c. 354, § 1, eff. Nov. 1, 2007; Laws 2010, c. 216, § 3, eff. July 1,

2010; Laws 2016, c. 287, § 1, eff. Nov. 1, 2016; Laws 2019, c. 251,

§ 1, eff. July 1, 2019.

§40-1-219.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-220.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-221. Benefit wages.

BENEFIT WAGES.

"Benefit wages" means the taxable wages earned by a claimant

during the claimant's base period which are not in excess of the

current maximum weekly benefit amount, as determined under Section

2-104 of this title, multiplied by the maximum number of weeks for

which benefits could be paid to any individual, pursuant to Section

2-106 of this title, multiplied by three (3); provided, however, no

wages shall be included as "benefit wages" unless and until the

claimant has been paid benefits for five (5) weeks in one (1)

benefit year.

Added by Laws 1980, c. 323, § 1-221, eff. July 1, 1980. Amended by

Laws 1994, c. 195, § 2, emerg. eff. May 16, 1994; Laws 1995, c. 340,

§ 3, eff. Jan. 1, 1996; Laws 2011, c. 256, § 2; Laws 2022, c. 287, §

1, eff. Jan. 1, 2023.

NOTE: This section was purportedly repealed by Laws 2022, c. 360, §

23, eff. Nov. 1, 2022.

§40-1-222.

Repealed by Laws 1998, c. 161, § 15, eff. July 1, 1998.

§40-1-223. Taxable wages - Conditional factors and percentages.

TAXABLE WAGES – CONDITIONAL FACTORS AND PERCENTAGES.

The applicable percentage of the state’s average annual wage is

determined by the conditional factor in place during the calendar

year for which the taxable wage is being calculated. The

conditional factor is determined pursuant to the provisions of

Section 3-113 of this title. The applicable percentages are as

follows:

1. Forty percent (40%) during any calendar year in which the

balance in the Unemployment Compensation Fund is in excess of the

Oklahoma Statutes - Title 40. Labor

amount required to initiate conditional contribution rates, pursuant

to the provisions of Section 3-113 of this title;

2. Forty-one and one-quarter percent (41.25%) during calendar

years in which condition “a” exists;

3. Forty-two and one-half percent (42.5%) during calendar years

in which condition “b” exists;

4. Forty-three and three-fourths percent (43.75%) during

calendar years in which condition “c” exists; and

5. Forty-five percent (45%) during calendar years in which

condition “d” exists.

Added by Laws 1983, c. 270, § 2, emerg. eff. June 23, 1983. Amended

by Laws 1994, c. 195, § 3, emerg. eff. May 16, 1994; Laws 1998, c.

161, § 2, eff. July 1, 1998; Laws 2016, c. 287, § 2, eff. Nov. 1,

2016; Laws 2022, c. 360, § 7, eff. Nov. 1, 2022; Laws 2025, c. 140,

§ 1, eff. Nov. 1, 2025.

§40-1-224. File.

FILE.

A. For purposes of this section, "OESC 2020-21 business process

transformation" means a change from paper process to integrated

digital technology. Upon completion of the OESC 2020-21 business

process transformation, electronic e-filing will be the Commission's

preferred filing method for tendering and receiving documents. All

claimants and employers tendering documents to the Commission will

be expected to tender the documents electronically. If the claimant

or employer has elected to utilize other means of transmittal, it

will be the responsibility of the claimant or employer to notify the

Commission of this preference.

B. When the provisions of the Employment Security Act of 1980

or the rules promulgated under the authority of the act require any

document to be filed with the Oklahoma Employment Security

Commission or its affiliate entities, the term "file", "files", or

"filed" shall mean:

1. Mailing by means calculated to ensure receipt by the

Oklahoma Employment Security Commission on or before the date due.

Timely mailing shall be determined by the United States Postal

Service postmark. If there is no such legible postmark, the date of

receipt by the Commission shall constitute the date of filing;

2. Electronic e-filing to the Oklahoma Employment Security

Commission, as directed by the instructions on the determination

letter, order or other document issued by the Commission, by

midnight on or before the date due. Timely transmission shall be

determined by the Commission's transmission log file; or

3. Digital portal filing by midnight on or before the date due.

Timely transmission shall be determined by the Commission's

transmission log file.

Oklahoma Statutes - Title 40. Labor

C. If the Employment Security Act of 1980 or the rules

promulgated under the Employment Security Act of 1980 require that a

document be filed with a court or any other agency of this state,

the term "file", "files" or "filed" shall be defined by the

statutes, rules or practice governing that court or agency.

Added by Laws 1997, c. 30, § 5, eff. July 1, 1997. Amended by Laws

1998, c. 161, § 3, eff. July 1, 1998; Laws 2005, c. 182, § 3, eff.

Nov. 1, 2005; Laws 2007, c. 354, § 2, eff. Nov. 1, 2007; Laws 2008,

c. 132, § 4, eff. Nov. 1, 2008; Laws 2013, c. 71, § 2, eff. Nov. 1,

2013; Laws 2021, c. 424, § 2, eff. Nov. 1, 2021; Laws 2022, c. 360,

§ 8, eff. Nov. 1, 2022; Laws 2024, c. 114, § 2, eff. Nov. 1, 2024.

§40-1-225. Supplemental unemployment benefit plan.

SUPPLEMENTAL UNEMPLOYMENT BENEFIT PLAN.

A. A supplemental unemployment benefit plan for a temporary

layoff must meet the following requirements:

1. The plan shall provide for a payment from the employer to

the employee each week during the temporary layoff to supplement

unemployment benefits received by the employee;

2. The plan must be part of an agreement entered into between

the employer and employee, or between the employer and a collective

bargaining agent on behalf of the employee, before the date the

layoff is effective;

3. The employer must be able to give a reasonable assurance

that the separated employees will be able to return to work at the

end of the temporary layoff;

4. The employer must inform the Commission of the beginning and

ending dates of the layoff and keep the Commission informed of any

changes in circumstances while any claims for unemployment benefits

are in existence; and

5. The plan must provide for equal treatment of all employees

covered by the plan who are included in the layoff.

The requirements of Sections 2-417 and 2-418 of this title shall be

waived for any claimant of unemployment benefits who is receiving

supplemental benefits under this subsection.

B. A supplemental unemployment benefit plan for a permanent

layoff must meet the following requirements:

1. The plan shall provide for a payment from the employer to

the former employee during each week unemployment benefits are paid

to the former employee, in order to supplement the unemployment

benefits received by the former employee;

2. The plan must be part of an agreement entered into between

the employer and former employee, or between the employer and a

collective bargaining agent on behalf of the former employee, before

the date the layoff is effective; and

3. The plan must provide for equal treatment of all former

employees covered by the plan who are included in the layoff.

Oklahoma Statutes - Title 40. Labor

The requirements of Sections 2-417 and 2-418 of this title shall

be applicable to any claimant of unemployment benefits who is

receiving supplemental benefits under this subsection.

C. The amount of supplemental unemployment benefit plan

payments will not be deducted from the weekly benefit amount of an

unemployment benefit claim.

D. All supplemental unemployment benefit plans must be approved

by the Director of the Unemployment Insurance Division of the

Oklahoma Employment Security Commission. The Director's

determination will be in writing and mailed to the employer and the

collective bargaining agent of the employees, if any exists, at

their last-known addresses, within twenty (20) days of the receipt

of the employer's plan. If an employer or collective bargaining

agent disagrees with the determination, an appeal can be taken

pursuant to Section 3-115 of this title.

Added by Laws 2002, c. 452, § 7, eff. Nov. 1, 2002. Amended by Laws

2006, c. 176, § 3, eff. July 1, 2006; Laws 2019, c. 251, § 2, eff.

July 1, 2019; Laws 2022, c. 360, § 9, eff. Nov. 1, 2022.

§40-1-225A.

Repealed by Laws 2007, c. 354, § 18, eff. Nov. 1, 2007.

§40-1-226.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-227. Experience period.

EXPERIENCE PERIOD. "Experience period" means the most recent

twelve (12) consecutive completed calendar quarters occurring before

July 1 of the year immediately preceding the year for which the

employer's contribution rate is being calculated.

Added by Laws 2006, c. 176, § 4, eff. July 1, 2006. Amended by Laws

2017, c. 345, § 1, eff. July 1, 2017.

§40-1-228. Limited liability companies.

LIMITED LIABILITY COMPANIES.

For unemployment tax purposes, wages, salaries, or draws paid to

limited liability company members, relatives of the members, and

employees shall be taxed in the same manner as required by the

Federal Unemployment Tax Act, Title 26 U.S.C., Chapter 23, and the

Internal Revenue Code, Title 26 U.S.C., Chapters 1 through 99.

Added by Laws 2015, c. 249, § 2, eff. Nov. 1, 2015. Amended by Laws

2022, c. 360, § 10, eff. Nov. 1, 2022.

§40-1-229. Assigned tax rate and earned tax rate.

ASSIGNED TAX RATE AND EARNED TAX RATE.

A. "Assigned tax rate" means the tax rate assigned to an

employer pursuant to Section 3-110.1 of this title when the employer

does not have sufficient experience history to meet the At-Risk Rule

set out in paragraph 3 of Section 3-110.1 of this title.

Oklahoma Statutes - Title 40. Labor

B. "Earned tax rate" means the tax rate calculated for an

employer with sufficient experience history to meet the At-Risk Rule

set out in paragraph 3 of Section 3-110.1 of this title, with the

tax rate calculated pursuant to the provisions of Part 1 of Article

3 of the Employment Security Act of 1980.

Added by Laws 2016, c. 287, § 3, eff. Nov. 1, 2016. Amended by Laws

2017, c. 345, § 2, eff. July 1, 2017.

§40-1-230. Notice given.

NOTICE GIVEN. A. Notice shall be deemed given when the

Oklahoma Employment Security Commission notifies by one of the

following means:

1. Mail;

2. Email or fax to email; or

3. Upload to the agency digital portal.

There is a rebuttable presumption that notice has been given on

the date stated in the communication.

B. The Commission's preferred method of notification shall be

electronic delivery through the agency digital portal or email. If

claimants or employers wish to opt in to delivery by the agency

digital portal or email, they may notify the Commission by one of

the methods listed in subsection A of this section.

Added by Laws 2022, c. 360, § 11, eff. Nov. 1, 2022.

§40-1-231. Limitations on duration of benefits.

LIMITATIONS ON DURATION OF BENEFITS.

A. For purposes of this section, "state average unemployment

insurance claims" means the weekly average of Continued UI Claims

for the thirteen (13) weeks beginning with the first file week

ending in the month of July in the calendar year prior to the

current calendar year as published by the Oklahoma Employment

Security Commission or the agency responsible for collecting and

publishing unemployment insurance claims data.

B. On January 1, 2025, for unemployment compensation claims

submitted during a calendar year, the duration of benefits is

limited to:

Sixteen (16) weeks if the state's average unemployment

insurance claims are at or below five thousand (5,000)

claims,

An additional two (2) weeks shall be added in addition

to the sixteen (16) weeks for each fifteen thousand

(15,000) increments if the state's average

unemployment insurance claims are above five thousand

(5,000) claims, or

Up to the maximum of twenty (20) weeks; or

2. In the event that the weekly claims data of continued claims

administered by the Oklahoma Employment Security Commission exceeds

Oklahoma Statutes - Title 40. Labor

forty thousand (40,000) claims, the maximum duration of benefits

shall immediately be raised to twenty-six (26) weeks. This maximum

benefit duration shall be in place until the weekly claims data of

continued UI claims falls below forty thousand (40,000) claims at

which time the maximum duration of benefits shall be determined

pursuant to paragraph 1 of subsection B of this section.

Added by Laws 2022, c. 287, § 3, eff. Jan. 1, 2023. Amended by Laws

2024, c. 114, § 3, eff. Nov. 1, 2024.

NOTE: Editorially renumbered from § 1-230 of this title to avoid a

duplication in numbering.

§40-1-301.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-1-302. Index of other definitions.

INDEX OF OTHER DEFINITIONS. Other definitions in this act and

the sections in which they appear are:

"Crew leader" - Section 1-210(5)(d)

"American employer" - Section 1-210(9)(d)

"United States" - Section 1-210(9)(e)

"Suitable work" - Section 2-408(2)

Added by Laws 1980, c. 323, § 1-302, emerg. eff. June 13, 1980.

§40-2-101. Applicability.

APPLICABILITY. The provisions of this part shall be applicable

to the computation of benefits under this act.

Added by Laws 1980, c. 323, § 2-101, eff. July 1, 1980.

§40-2-102. Rounding provision.

ROUNDING PROVISION. Any benefit amount, any maximum benefit

amount, or any payment amount computed under the provisions of this

article that is not a multiple of One Dollar ($1.00) shall be

computed to the next lower multiple of One Dollar ($1.00).

Added by Laws 1980, c. 323, § 2-102, eff. July 1, 1980. Amended by

Laws 1983, c. 270, § 3, emerg. eff. June 23, 1983.

§40-2-103. Benefits paid from fund.

BENEFITS PAID FROM FUND.

All benefits provided herein shall be payable from the fund.

All benefits shall be paid in accordance with the rules as the

Oklahoma Employment Security Commission may prescribe.

Added by Laws 1980, c. 323, § 2-103, eff. July 1, 1980. Amended by

Laws 1993, c. 219, § 5, eff. Sept. 1, 1993; Laws 2006, c. 176, § 5,

eff. July 1, 2006.

§40-2-104. Computation of benefit amount.

COMPUTATION OF BENEFIT AMOUNT.

Oklahoma Statutes - Title 40. Labor

A. The weekly benefit amount of an individual shall be an

amount equal to one twenty-third (1/23) of the taxable wages paid to

the individual during that quarter of his base period in which the

taxable wages were highest. If the amount is more than the maximum

weekly benefit amount, it shall be reduced to the maximum weekly

benefit amount or if the amount is less than Sixteen Dollars

($16.00), it shall be increased to Sixteen Dollars ($16.00).

B. The maximum weekly benefit amount shall be:

1. Sixty percent (60%) of the average weekly wage of the second

preceding calendar year during any calendar year in which the

balance in the Unemployment Compensation Fund is in excess of the

amount required to initiate conditional contribution rates, pursuant

to the provisions of Section 3-113 of this title;

2. Fifty-seven and one-half percent (57.5%) of the average

weekly wage of the second preceding calendar year during calendar

years in which condition "a", as set forth in paragraph (1) of

Section 3-113 of this title, exists;

3. Fifty-five percent (55%) of the average weekly wage of the

second preceding calendar year during calendar years in which

condition "b", as set forth in paragraph (2) of Section 3-113 of

this title, exists;

4. Fifty-two and one-half percent (52.5%) of the average weekly

wage of the second preceding calendar year during calendar years in

which condition "c", as set forth in paragraph (3) of Section 3-113

of this title, exists; and

5. Fifty percent (50%) of the average weekly wage of the second

preceding calendar year during calendar years in which condition

"d", as set forth in paragraph (4) of Section 3-113 of this title,

exists.

C. Before the last day of June of each year the Commission

shall determine the average weekly wage of the preceding calendar

year in the following manner:

1. The sum of the total monthly employment reported for the

calendar year shall be divided by twelve (12) to determine the

average monthly employment;

2. The sum of the total wages reported for the previous

calendar year shall be divided by the average monthly employment to

determine the average annual wage; and

3. The average annual wage shall be divided by fifty-two (52)

to determine the average weekly wage.

Added by Laws 1980, c. 323, § 2-104, eff. July 1, 1980. Amended by

Laws 1983, c. 270, § 4, emerg. eff. June 23, 1983; Laws 1998, c.

161, § 4, eff. July 1, 1998; Laws 2017, c. 345, § 3, eff. July 1,

2017.

§40-2-105. Wages subtracted from benefit amount.

WAGES SUBTRACTED FROM BENEFIT AMOUNT.

Oklahoma Statutes - Title 40. Labor

Each eligible individual who is unemployed with respect to any

week ending after July 1, 1994, shall be paid with respect to such

week a benefit in an amount equal to the weekly benefit amount of

the individual less that part of the wages, if any, payable to the

individual with respect to such week which is in excess of One

Hundred Dollars ($100.00). Each individual claiming benefits shall

report all wages that the individual has been or will be paid for

work performed during any week in which the individual claims

unemployment benefits, regardless of the source or amount.

Added by Laws 1980, c. 323, § 2-105, eff. July 1, 1980. Amended by

Laws 1994, c. 41, § 2, eff. July 1, 1994; Laws 1994, c. 349, § 2,

eff. July 1, 1994; Laws 1998, c. 161, § 5, eff. July 1, 1998.

§40-2-105.1. Furlough and work stoppage – Back pay subtracted from

benefit amount – Redetermination of benefit eligibility.

A. Reimbursed pay or back pay received by a claimant shall be

subtracted from the benefit amount drawn by a claimant in each week

in which:

1. The claimant is placed on furlough or work stoppage by his

or her employer;

2. The claimant is not paid wages or salary during the pendency

of the furlough or work stoppage;

3. The furlough or work stoppage is due to a lapse in

appropriations, funding or budget shortfall affecting the employer;

4. After the furlough or work stoppage concludes, the claimant

is reimbursed his or her full pay for the period during which the

furlough or work stoppage occurred; and

5. The employer considers the employee as having been in a pay

status during the furlough or work stoppage.

B. If reimbursed pay or back pay is required to be subtracted

from the claimant's benefit amount pursuant to subsection A of this

section, the eligibility for benefits of each week in question shall

be redetermined pursuant to Section 2-506 of Title 40 of the

Oklahoma Statutes and the amount of reimbursed pay or back pay

received by the claimant shall be deducted from any unemployment

benefits drawn during the pendency of the furlough or work stoppage.

Any party to the redetermination may appeal pursuant to Section 2603 of Title 40 of the Oklahoma Statutes. Any overpayment of

benefits established under this section shall be collected in the

same manner as an overpayment established under paragraph 2 of

Section 2-613 of Title 40 of the Oklahoma Statutes.

Added by Laws 2014, c. 220, § 4, eff. Nov. 1, 2014.

§40-2-106. Maximum benefit amount.

MAXIMUM BENEFIT AMOUNT.

Oklahoma Statutes - Title 40. Labor

On January 1, 2023, an otherwise eligible individual shall be

entitled during any benefit year to a total amount of benefits equal

to whichever is the lesser of:

If prior to January 1, 2023, twenty-six (26) times the

weekly benefit amount of the individual,

If between January 1, 2023, and January 1, 2025,

sixteen (16) times the weekly benefit amount of the

individual, or

If after January 1, 2025, between sixteen (16) and

twenty (20) times the weekly benefit amount dependent

upon the state's average unemployment insurance claims

pursuant to Section 3 of this act;

2. The applicable percentage of the state's average annual wage

for the second preceding calendar year as determined by the Oklahoma

Employment Security Commission, rounded to the nearest multiple of

One Hundred Dollars ($100.00). The applicable percentage is

determined by the conditional factor in place during the calendar

year in which the individual files for benefits. The conditional

factor is determined pursuant to the provisions of Section 3-113 of

this title. The applicable percentages for this paragraph are as

follows:

twenty-five percent (25%) during any calendar year in

which the balance in the Unemployment Compensation

Fund is in excess of the amount required to initiate

conditional contribution rates, pursuant to the

provisions of Section 3-113 of this title,

twenty-three and three-fourths percent (23.75%) during

calendar years in which condition "a" exists,

twenty-two and one-half percent (22.5%) during

calendar years in which condition "b" exists,

twenty-one and one-fourth percent (21.25%) during

calendar years in which condition "c" exists, and

twenty percent (20%) during calendar years in which

condition "d" exists; or

3. The applicable percentage of the individual's wages for

insured work paid during the base period of the individual. The

applicable percentage is determined by the conditional factor in

place during the calendar year in which the individual files for

benefits. The conditional factor is determined pursuant to the

provisions of Section 3-113 of this title. The applicable

percentages for this paragraph are as follows:

fifty percent (50%) during any calendar year in which

the balance in the Unemployment Compensation Fund is

in excess of the amount required to initiate

conditional contribution rates, pursuant to the

provisions of Section 3-113 of this title,

Oklahoma Statutes - Title 40. Labor

forty-seven and one-half percent (47.5%) during

calendar years in which condition "a" exists,

forty-five percent (45%) during calendar years in

which condition "b" exists,

forty-two and one-half percent (42.5%) during calendar

years in which condition "c" exists, and

forty percent (40%) during calendar years in which

condition "d" exists.

Added by Laws 1980, c. 323, § 2-106, eff. July 1, 1980. Amended by

Laws 1983, c. 270, § 5, emerg. eff. June 23, 1983; Laws 1986, c.

205, § 2, emerg. eff. June 6, 1986; Laws 1998, c. 161, § 6, eff.

July 1, 1998; Laws 2022, c. 287, § 2, eff. Jan. 1, 2023.

§40-2-107. Benefits - Portion of a week.

BENEFITS - PORTION OF A WEEK. Notwithstanding any other

provisions of this act, the Commission may by rule prescribe that

the existence of unemployment, eligibility for benefits and the

amount of benefits payable shall be determined, in the case of any

otherwise eligible claimant who, within a week of unemployment, is

separated from, or secures, work on a regular attachment basis, for

that portion of the week occurring before or after such separation

from or securing of work, provided such rules are reasonably

calculated to secure general results substantially similar to those

provided by this act with respect to weeks of unemployment.

Added by Laws 1980, c. 323, § 2-107, eff. July 1, 1980. Amended by

Laws 1993, c. 219, § 6, eff. Sept. 1, 1993.

§40-2-108. Benefits - Approved training.

BENEFITS - APPROVED TRAINING.

A. Notwithstanding any other provisions of law, no otherwise

eligible individual shall be denied benefits for any week because

the individual is in training with the approval of the Oklahoma

Employment Security Commission, nor shall such individual be denied

benefits with respect to any week in which the individual is in

training with the approval of the Commission by reason of the

application of provisions of law relating to availability for work,

active search for work, failure to apply for, or a refusal to

accept, suitable work. Such approval for training shall be

determined by consideration of all the following factors:

1. The individual's skills are obsolete or such that there are

minimal opportunities for employment;

2. Training is for an occupation for which there is a

substantial and recurring demand; and

3. The individual possesses aptitudes or skills which can be

supplemented by retraining within a reasonable time.

B. Any individual in training approved by the Commission will

produce satisfactory evidence of continued attendance and

Oklahoma Statutes - Title 40. Labor

satisfactory progress, when requested by the Commission. Failure to

comply shall result in a disqualification of benefits for each week

of occurrence.

Added by Laws 1980, c. 323, § 2-108, eff. July 1, 1980. Amended by

Laws 1995, c. 340, § 4, eff. July 1, 1995; Laws 2015, c. 249, § 3,

eff. Nov. 1, 2015.

§40-2-109. Employment requirement in preceding benefit year.

EMPLOYMENT REQUIREMENT IN PRECEDING BENEFIT YEAR.

No individual may receive benefits in a benefit year unless,

subsequent to the beginning of the immediately preceding benefit

year during which the individual received benefits, the individual

performed service and earned remuneration for such service in an

amount equal to at least ten (10) times the individual’s weekly

benefit amount in the current benefit year.

Added by Laws 1980, c. 323, § 2-109, eff. July 1, 1980. Amended by

Laws 2007, c. 354, § 3, eff. Nov. 1, 2007.

§40-2-201. Applicability.

APPLICABILITY. The provisions of this part apply to eligibility

to receive benefits under this act.

Added by Laws 1980, c. 323, § 2-201, eff. July 1, 1980.

§40-2-202. Conditions for eligibility.

CONDITIONS FOR ELIGIBILITY. An unemployed individual shall be

eligible to receive benefits with respect to any week only if the

Commission finds that he satisfies the provisions of this Part 2.

Added by Laws 1980, c. 323, § 2-202, eff. July 1, 1980.

§40-2-203. Claim.

CLAIM.

A. An unemployed individual must file an initial claim for

unemployment benefits by completing the required forms through the

Internet Claims service provided by the Commission, or by completing

all forms necessary to process an initial claim in a local office of

the Commission or any alternate site designated by the Commission to

take unemployment benefit claims. The Commission may obtain

additional information regarding an individual's claim through any

form of telecommunication, writing, or interview. An unemployed

individual must file a claim by telecommunication or by Internet

utilizing the digital services portal to create an account to access

benefits with respect to each week in accordance with such rule as

the Commission may prescribe.

B. With respect to each week, the claimant must provide the

Commission with a true and correct statement of all material facts

relating to unemployment; ability to work; availability for work;

activities or conditions which could restrict the individual from

Oklahoma Statutes - Title 40. Labor

seeking or immediately accepting full-time employment or part-time

work if subsection (4) of Section 2-408 of this title applies;

applications for or receipt of workers' compensation benefits;

employment and earnings; and the reporting of other income from

retirement, pension, disability, self-employment, education or

training allowances.

C. No claim will be allowed or paid unless the claimant resides

within a state or foreign country with which the State of Oklahoma

has entered into a reciprocal or cooperative arrangement pursuant to

Section 4-701 et seq. of this title.

D. The Commission may require the individual to produce

documents or information relevant to the claim for benefits. If the

individual fails to produce it, the individual's claim for

unemployment benefits may be disqualified indefinitely by the

Commission until the information is produced. An individual that

has been disqualified indefinitely by the provisions of this

subsection may receive payment for any week between the initial

failure and the compliance with this subsection if the claimant is

otherwise eligible and has made a timely filing for each intervening

week.

Added by Laws 1980, c. 323, § 2-203, eff. July 1, 1980. Amended by

Laws 1993, c. 219, § 7, eff. Sept. 1, 1993; Laws 1997, c. 30, § 6,

eff. July 1, 1997; Laws 2002, c. 452, § 8, eff. Nov. 1, 2002; Laws

2003, c. 177, § 1, eff. Nov. 1, 2003; Laws 2010, c. 216, § 4, eff.

July 1, 2010; Laws 2013, c. 148, § 1, eff. Nov. 1, 2013; Laws 2014,

c. 4, § 7, emerg. eff. April 2, 2014; Laws 2014, c. 220, § 1, eff.

Nov. 1, 2014; Laws 2015, c. 249, § 4, eff. Nov. 1, 2015; Laws 2019,

c. 251, § 3, eff. July 1, 2019; Laws 2021, c. 424, § 3, eff. Nov. 1,

2021; Laws 2022, c. 360, § 12, eff. Nov. 1, 2022.

NOTE: Laws 2013, c. 71, § 3 repealed by Laws 2014, c. 4, § 8,

emerg. eff. April 2, 2014.

§40-2-204. Registration for employment.

REGISTRATION FOR EMPLOYMENT.

The unemployed individual must register for work within seven

(7) days of filing his or her initial claim for unemployment

benefits in accordance with such rules as the Commission may

prescribe, except that the Commission may waive the requirements of

this section as to individuals attached to regular jobs, situations

involving mass layoffs, or individuals in areas not served by an

established employment office or Internet service when it finds that

compliance with these requirements would be oppressive, or would be

inconsistent with the purpose of the Employment Security Act of

1980.

Added by Laws 1980, c. 323, § 2-204, eff. July 1, 1980. Amended by

Laws 1993, c. 219, § 8, eff. Sept. 1, 1993; Laws 2012, c. 196, § 1,

emerg. eff. May 8, 2012.

Oklahoma Statutes - Title 40. Labor

§40-2-205.

1990.

Repealed by Laws 1990, c. 333, § 20, emerg. eff. May 31,

§40-2-205.1. Ability to work and acceptance of employment.

The unemployed individual must be able to perform work duties in

keeping with his or her education, training and experience. He or

she must also be available to seek and accept work at any time and

may not be engaged in any activity that would restrict his or her

seeking or accepting employment.

The fact that an individual is enrolled in school shall not, in

and of itself, render an individual ineligible for unemployment

benefits. Such individual who is involuntarily unemployed and

otherwise eligible for benefits and who offers to quit school,

adjust class hours or change shifts in order to secure employment

shall be entitled to benefits.

Added by Laws 1990, c. 333, § 3, emerg. eff. May 31, 1990.

Renumbered from § 2-205A of this title by Laws 2006, c. 176, § 29,

eff. July 1, 2006. Amended by Laws 2022, c. 360, § 13, eff. Nov. 1,

2022.

§40-2-205A. Renumbered as § 2-205.1 of this title by Laws 2006, c.

176, § 29, eff. July 1, 2006.

§40-2-206. Waiting period.

WAITING PERIOD. The unemployed individual must have been

unemployed for a waiting period of one (1) week. No week shall be

counted as a week of unemployment for the purposes of this section:

(1) Unless it occurs within the benefit year which includes the

week with respect to which he claims payment of benefits;

(2) If benefits have been paid with respect thereto;

(3) Unless the individual was eligible for benefits with respect

thereto.

Added by Laws 1980, c. 323, § 2-206, eff. July 1, 1980.

§40-2-207. Wage requirement during base period.

WAGE REQUIREMENT DURING BASE PERIOD.

A. The unemployed individual, during the individual's base

period, shall have been paid:

1. Taxable wages of not less than One Thousand Five Hundred

Dollars ($1,500.00); and

2. Total wages of not less than one and one-half (1 1/2) times

the amount of wages during that quarter of the individual's base

period in which the wages were highest.

B. Notwithstanding the provisions in subsection A of this

section, an unemployed individual shall be eligible for benefits if,

during the individual's base period, he or she shall have been paid:

Oklahoma Statutes - Title 40. Labor

1. Taxable wages of any amount; and

2. Total wages equal to or more than the annual amount of

taxable wages that applies to any calendar year in which the claim

for unemployment benefits was filed.

C. 1. If an individual lacks sufficient base period wages to

establish a claim for benefits under this section, any wages paid in

the individual's alternative base period shall be considered as the

individual's base period wages. Once the alternative base period

wages are determined, those wage figures shall be used to determine

eligibility for benefits under subsection A or B of this section.

2. If the Commission has not received wage information from the

individual's employer for the most recent calendar quarter of the

alternative base period, the Commission shall accept an affidavit

from the individual supported by wage information such as check

stubs, deposit slips, or other supporting documentation to determine

wages paid.

3. A determination of benefits based on an alternative base

period shall be adjusted when the quarterly wage report is received

from the employer, if the wage information in the report differs

from that reported by the individual.

4. If alternative base period wages are established by

affidavit of the individual, the employer to which the wages are

attributed will have the right to protest the wages reported. If a

protest is made, the employer must provide documentary evidence of

wages paid to the individual. The Commission will determine the

wages paid based on the preponderance of the evidence presented by

each party.

5. Provided, no wages used to establish a claim under an

alternative base period shall be subsequently used to establish a

second benefit year.

Added by Laws 1980, c. 323, § 2-207, eff. July 1, 1980. Amended by

Laws 1983, c. 270, § 6, emerg. eff. June 23, 1983; Laws 1995, c.

340, § 5, eff. July 1, 1995; Laws 2002, c. 452, § 9, eff. Nov. 1,

2002; Laws 2009, c. 460, § 1, eff. Nov. 1, 2009; Laws 2010, c. 216,

§ 5, eff. July 1, 2010; Laws 2012, c. 196, § 2, emerg. eff. May 8,

2012; Laws 2018, c. 14, § 1, eff. Nov. 1, 2018.

§40-2-208. Aliens.

ALIENS. (1) Effective January 1, 1978, benefits shall not be

paid on the basis of services performed by an alien unless such

alien is an individual who was lawfully admitted for permanent

residence at the time such services were performed, was lawfully

present for purposes of performing such services or otherwise is

permanently residing in the United States under color of law at the

time such services were performed, including an alien who is

lawfully present in the United States as a result of the application

of the provisions of Section 203(a)(7) or Section 212(d)(5) of the

Oklahoma Statutes - Title 40. Labor

Immigration and Nationality Act. Provided, that any modifications

to the provisions of Section 3304(a)(14) of the Federal Unemployment

Tax Act as provided by Public Law 95-19 which specify other

conditions or other effective dates than stated herein for the

denial of benefits based on services performed by aliens and which

modifications are required to be implemented under state law as a

condition for full tax credit against the tax imposed by the Federal

Unemployment Tax Act, shall be deemed applicable under the

provisions of this subsection.

(2) Any data or information required of individuals applying

for benefits to determine whether benefits are not payable to them

because of their alien status shall be uniformly required from all

applicants for benefits.

(3) In the case of an individual whose application for benefits

would otherwise be approved, no determination that benefits to such

individual are not payable because of his alien status shall be made

except upon a preponderance of the evidence.

Added by Laws 1980, c. 323, § 2-208, eff. July 1, 1980. Amended by

Laws 1981, c. 259, § 4, emerg. eff. June 25, 1981.

§40-2-209. Benefits for employees of governmental or nonprofit

employers.

BENEFITS FOR EMPLOYEES OF GOVERNMENTAL OR NONPROFIT EMPLOYERS.

Benefits based on service in employment defined in paragraph (3)

or (4) of Section 1-210 of this title, including any federally

operated educational institutions, shall be payable in the same

amount, on the same terms and subject to the same conditions as

benefits payable on the basis of other service subject to the

Employment Security Act of 1980, except that:

(1) With respect to service performed in an instructional,

research or principal administrative capacity for an educational

institution, benefits shall not be paid based on services for any

week of unemployment commencing during the period between two (2)

successive academic years, or during a similar period between two

regular but not successive terms, or during a period of paid

sabbatical leave provided for in the individual's contract, to any

individual if the individual performs services in the first academic

year or term and if there is a contract or a reasonable assurance

that the individual will perform services in any such capacity for

any educational institution in the second academic year or term;

(2) With respect to services performed in any other capacity

for an educational institution, benefits shall not be paid on the

basis of services to any individual for any week which commences

during a period between two (2) successive academic years or terms

if the individual performs services in the first academic year or

term and there is a reasonable assurance that the individual will

perform services in any such capacity in the second academic year or

Oklahoma Statutes - Title 40. Labor

term, except that if compensation is denied to any individual

pursuant to this paragraph and the individual was not offered an

opportunity to perform services for the educational institution for

the second academic year or term, the individual shall be entitled

to a retroactive payment of compensation for each week for which the

individual filed a timely claim for compensation and for which

compensation was denied solely by reason of this clause;

(3) With respect to any services described in paragraphs (1)

and (2) of this section, benefits shall not be payable on the basis

of services in any capacities to any individual for any week which

commences during an established and customary vacation period or

holiday recess if the individual performs services in the period

immediately before the vacation period or holiday recess, and there

is a reasonable assurance that the individual will perform services

in any such capacity in the period immediately following the

vacation period or holiday recess;

(4) With respect to any services described in paragraphs (1)

and (2) of this section, benefits shall not be payable on the basis

of services in any capacities as specified in paragraphs (1), (2)

and (3) of this section to any individual who performed services in

an educational institution while in the employ of an educational

service agency. For purposes of this paragraph, the term

"educational service agency" means a governmental agency or

governmental entity which is established and operated exclusively

for the purpose of providing services to one or more educational

institutions;

(5) If services are provided to or on behalf of an educational

institution by a private for-profit entity or an entity described in

paragraph (3) or (4) of Section 1-210 of this title that is not an

educational institution or an educational service agency, the

employees providing these services shall not be subject to the terms

and conditions as described in paragraphs (1), (2), (3) and (4) of

this section; and

(6) If an individual has employment with an educational

institution and has employment with a noneducational employer or

employers during the base period of the individual's benefit year,

the individual may become eligible for benefits during the betweenterm denial period, based only on the noneducational employment.

Added by Laws 1980, c. 323, § 2-209, eff. July 1, 1980. Amended by

Laws 1981, c. 259, § 5, emerg. eff. June 25, 1981; Laws 1982, c.

304, § 4, operative Oct. 1, 1982; Laws 1984, c. 252, § 2, emerg.

eff. May 29, 1984; Laws 1986, c. 205, § 3, emerg. eff. June 6, 1986;

Laws 2004, c. 102, § 3, eff. Nov. 1, 2004; Laws 2008, c. 132, § 6,

eff. Nov. 1, 2008; Laws 2017, c. 345, § 4, eff. July 1, 2017; Laws

2018, c. 14, § 2, eff. Nov. 1, 2018; Laws 2021, c. 424, § 4, eff.

Nov. 1, 2021.

Oklahoma Statutes - Title 40. Labor

§40-2-209.1.

25, 2019.

Repealed by Laws 2019, c. 179, § 1, emerg. eff. April

§40-2-210. Separation from work due to compelling family

circumstances.

In addition to the eligibility provisions provided by this act,

an individual shall be eligible to receive unemployment benefits, if

monetarily and otherwise eligible, if the claimant was separated

from work due to compelling family circumstances. For purposes of

this section:

1. "Immediate family member" means the claimant's spouse,

parents and dependent children;

2. "Illness" means a verified illness which necessitates the

care of the ill person for a period of time longer than the employer

is willing to grant paid or unpaid leave;

3. "Disability" means a verified disability which necessitates

the care of the disabled person for a period of time longer than the

employer is willing to grant paid or unpaid leave. Disability

encompasses all types of disability, including:

mental and physical disabilities,

permanent and temporary disabilities, and

partial and total disabilities; and

4. "Compelling family circumstances" means:

if the claimant was separated from employment with the

employer because of the illness or disability of the

claimant and, based on available information, the

Oklahoma Employment Security Commission finds that it

was medically necessary for the claimant to stop

working or change occupations,

the claimant was separated from work due to the

illness or disability of an immediate family member,

if the spouse of the claimant was transferred or

obtained employment in another city or state, and the

family is required to move to the location of that job

that is outside of commuting distance from the prior

employment of the claimant, and the claimant separates

from employment in order to move to the new employment

location of the spouse,

if the claimant separated from employment due to

domestic violence or abuse, verified by any reasonable

evidence, which causes the individual to reasonably

believe that the individual's continued employment

would jeopardize the safety of the individual or of

any member of the individual's immediate family, or

if the claimant separated from employment to move with

the claimant's spouse to a new location, and if the

spouse of the claimant:

Oklahoma Statutes - Title 40. Labor

(1)

was a member of the U.S. Military, the U.S.

Military Reserve, or the National Guard,

(2) was on active duty within ninety (90) days of the

date of discharge,

(3) has a service-connected disability,

(4) was discharged under honorable conditions from

the military service, and

(5) takes up residence at a location more than fifty

(50) miles away from the claimant's former

employer for the purpose of reentering civilian

life.

Added by Laws 2009, c. 460, § 2, eff. Nov. 1, 2009. Amended by Laws

2014, c. 220, § 5, eff. Nov. 1, 2014.

§40-2-301. Waiver void.

WAIVER VOID. Any agreement by an individual to waive, release,

or commute his rights to benefits or any other rights under this act

shall be void. Any agreement by any individual in the employ of any

person or employing unit to pay all or any portion of an employer's

contributions, required under this act from such employer, shall be

void. No employer shall directly or indirectly make or require or

accept any deduction from wages to finance the employer's

contributions required from him or require or accept any waiver of

any right hereunder by any individual in his employ, discriminate in

regard to the hiring or tenure of work on any term or condition of

work of any individual on account of his claiming benefits under

this act, or in any manner obstruct or impede the filing of claims

for benefits. Any employer or officer or agent of an employer who

violates any provision of this section shall, for each offense, be

fined not less than One Hundred Dollars ($100.00) nor more than One

Thousand Dollars ($1,000.00) or be imprisoned for not more than six

(6) months, or both such fine and imprisonment.

Added by Laws 1980, c. 323, § 2-301, eff. July 1, 1980.

§40-2-302. Fee - No charge by Commission or its employees - Counsel

fee subject to approval - Choice of representative.

A. No individual claiming benefits shall be charged fees or

costs of any kind in any proceeding under this act by the Board of

Review, the Commission, or its representatives, or by any court or

any officer thereof, except that a court may assess costs against

the claimant or employer if the court determines that the

proceedings for judicial review have been instituted or continued

without reasonable grounds. Any individual claiming benefits in any

proceeding before the Commission or the Board of Review or its

representatives or a court may be represented by counsel but no such

counsel shall either charge or receive for such services more than

an amount approved by the Board of Review. Any person who violates

Oklahoma Statutes - Title 40. Labor

any provision of this section shall, for each such offense, be fined

not less than Fifty Dollars ($50.00) nor more than Five Hundred

Dollars ($500.00), or imprisoned for not more than six (6) months,

or both such fine and imprisonment.

B. Parties to any proceeding before the Commission or Board of

Review may be represented in that proceeding by the individual of

his or her choice regardless of whether or not that individual is an

attorney duly licensed to practice law by the Supreme Court of the

State of Oklahoma. Parties to any proceeding before a court of

record of this state may appear pro se or the party must be

represented by an attorney duly licensed to practice law by the

Supreme Court of this state.

Added by Laws 1980, c. 323, § 2-302, eff. July 1, 1980. Amended by

Laws 1981, c. 259, § 6, emerg. eff. June 25, 1981; Laws 2003, c.

163, § 1, eff. Nov. 1, 2003.

§40-2-303. Assignments void, exemption from process.

ASSIGNMENTS VOID, EXEMPTION FROM PROCESS.

No assignment, pledge, or encumbrance of any right to benefits

which are or may become due or payable under the Employment Security

Act of 1980 shall be valid. All such rights to benefits shall be

exempt from levy, execution, attachment, or any other remedy

whatsoever provided for the collection of debt. Benefits received

by an individual, so long as they are not mingled with other funds

of the recipient, shall be exempt from any remedy whatsoever for the

collection of all debts during the time the individual was

unemployed, except debts for child support obligations pursuant to

Section 2-801 of this title, and debts created due to food purchase

assistance overissuances for which the individual is liable pursuant

to Section 2-803 of this title. Benefits shall be subject to tax

levies issued by the Internal Revenue Service in accordance with 26

U.S.C., Section 6331(h) provided an agreement is entered into

between the Internal Revenue Service and the Oklahoma Employment

Security Commission, and approved by the United States Department of

Labor, that provides for the payment of all administrative costs

associated with processing the tax levies. No waiver of any

exemption provided for in this section shall be valid.

Added by Laws 1980, c. 323, § 2-303, eff. July 1, 1980. Amended by

Laws 1982, c. 304, § 5, operative Oct. 1, 1982; Laws 1997, c. 30, §

7, eff. July 1, 1997; Laws 1998, c. 161, § 7, eff. July 1, 1998;

Laws 2018, c. 14, § 4, eff. Nov. 1, 2018.

§40-2-304. Deduction of health insurance premiums.

Notwithstanding the provisions of Sections 2-301 and 2-303 of

Title 40 of the Oklahoma Statutes, nothing shall be construed to

prohibit the deduction of an amount from unemployment compensation

otherwise payable to an individual to pay for health insurance

Oklahoma Statutes - Title 40. Labor

premiums if such individual elected to have such deduction made and

such deduction is made under a program approved by the United States

Secretary of Labor. For purposes of this section, the term

"premium" shall only include the sum of money agreed to be paid by

the insured individual to the underwriter as consideration for the

insurance.

Added by Laws 1984, c. 252, § 3, emerg. eff. May 29, 1984.

§40-2-305. Deduction of individual income tax withholdings.

DEDUCTION OF INDIVIDUAL INCOME TAX WITHHOLDINGS.

Notwithstanding the provisions of Sections 2-301 and 2-303 of

this title, nothing shall be construed to prohibit the deduction of

an amount from unemployment compensation, otherwise payable to an

individual, to pay the withholding of federal or state individual

income tax, if that individual elected to have such a deduction made

and that deduction is made under a program approved by the United

States Secretary of Labor. For the purposes of this section, if an

individual elects to have this deduction taken from his or her

weekly benefits, the federal withholding will be deducted at the

percentage specified in the Federal Internal Revenue Code at 26

U.S.C., Section 3402(p)(2), and three percent (3%) of the total

benefit amount will be deducted to pay the state withholding.

Added by Laws 1995, c. 340, § 6, eff. Jan. 1, 1997. Amended by Laws

2002, c. 452, § 10, eff. Nov. 1, 2002.

§40-2-401. Application of Part 4.

APPLICATION OF PART 4. This part applies to disqualification

for benefits.

Added by Laws 1980, c. 323, § 2-401, eff. July 1, 1980.

§40-2-402. Fraud.

FRAUD.

A. If the Oklahoma Employment Security Commission determines

that any individual has made a false statement or representation or

has failed to disclose a material fact in violation of Section 5-102

of this title, the individual shall be ineligible to receive

unemployment compensation for the week that determination is made by

the Commission and for the next following fifty-one (51) weeks, and

no benefit year shall be established during such period of

ineligibility. After a determination has been made that an

individual has violated Section 5-102 of this title in a particular

benefit year, if the Commission determines that another violation of

that section has occurred in any subsequent benefit year, the

individual shall be ineligible to receive unemployment compensation

for the week in which the subsequent determination is made by the

Commission and for the next following one hundred three (103) weeks,

Oklahoma Statutes - Title 40. Labor

and no benefit year shall be established during such period of

ineligibility.

B. If the Commission makes a determination as described in

subsection A of this section, the individual shall be disqualified

for each week benefits were paid as a result of a false statement or

representation or a failure to disclose a material fact, and the

individual shall be deemed overpaid for the entire amount of

benefits paid as a result of claimant fraud.

C. The ineligibility and disqualification set forth in

subsections A and B of this section are in addition to the penalty

provided by Section 5-102 of this title, and shall be invoked

irrespective of whether such individual is prosecuted for violation

of Section 5-102 of this title, when the Commission makes such a

determination of ineligibility or disqualification.

D. A determination of fraud must be made within two (2) years

of the date on which the violation occurred.

Added by Laws 1980, c. 323, § 2-402, eff. July 1, 1980. Amended by

Laws 2002, c. 452, § 11, eff. Nov. 1, 2002.

§40-2-403.

1990.

Repealed by Laws 1990, c. 333, § 20, emerg. eff. May 31,

§40-2-404. Leaving work voluntarily.

LEAVING WORK VOLUNTARILY.

A. An individual shall be disqualified for benefits for leaving

his or her last work voluntarily without good cause connected to the

work, if so found by the Commission.

B. When adjudicating a separation from employment in an initial

claim or additional initial claim, disqualification under this

section shall continue for the full period of unemployment next

ensuing after the individual left work voluntarily without good

cause connected to the work and until the individual has become

reemployed and has earned wages equal to or in excess of ten (10)

times his or her weekly benefit amount.

C. When adjudicating a separation from employment during a

continued claim series, disqualification under this section shall be

for the week of the occurrence of leaving work voluntarily without

good cause connected to the work.

Added by Laws 1980, c. 323, § 2-404, eff. July 1, 1980. Amended by

Laws 2008, c. 132, § 7, eff. Nov. 1, 2008; Laws 2013, c. 71, § 4,

eff. Nov. 1, 2013.

§40-2-404.1. Leaving work voluntarily of temporary employee.

A. For the purposes of this section:

1. "Temporary help firm" means a firm that hires its own

employees and assigns them to clients to support or supplement the

client's work force in work situations such as employee absences,

Oklahoma Statutes - Title 40. Labor

temporary skill shortages, seasonal workloads and special

assignments and projects;

2. "Temporary employee" means an employee assigned to work for

the clients of a temporary help firm; and

3. "Good cause" means a reason that is significant and would

compel an average reasonable worker, who would otherwise want a

suitable job assignment with a client of the temporary help firm, to

fail to contact the temporary help firm, to refuse an offered

assignment, or to be unavailable for assignment; and

4. "Suitable job assignment" means work, either full-time or

part-time for one or more days or portions thereof, that is in

keeping with the education, training, experience, and ability of the

individual to perform.

B. A temporary employee of a temporary help firm will be deemed

to have left his or her last work voluntarily without good cause

connected with the work if the temporary employee:

1. Does not contact the temporary help firm for reassignment on

completion of an assignment. The temporary help firm shall

establish the manner for a temporary employee to communicate that

his or her assignment has ended and that he or she is available for

reassignment at any time;

2. Refuses a suitable job assignment, without good cause;

3. Communicates his or her decision to cease seeking assignment

for any period of time;

4. Becomes unavailable to accept a suitable job assignment,

without good cause; or

5. Accepts employment with a client of the temporary help firm.

On and after the effective date of this act, the provisions of

this subsection shall apply only if the temporary employee has been

advised of the obligations and been provided a copy of a separate

document written in clear and concise language that states the

provisions in this section and that unemployment benefits may be

denied for failure to comply.

C. For the purposes of the Employment Security Act of 1980, the

temporary help firm is deemed to be the employer of the temporary

employee.

Added by Laws 1995, c. 340, § 7, eff. July 1, 1995. Renumbered from

§ 2-404A of this title by Laws 2006, c. 176, § 29, eff. July 1,

2006. Amended by Laws 2013, c. 105, § 1, eff. July 1, 2013.

§40-2-404.2. Work of a limited duration of time.

WORK OF A LIMITED DURATION OF TIME.

A. When an employer employs a worker for a limited duration of

time specified by the employer, the worker is considered to have

been laid off due to lack of work at the end of the time period set

by the employer, provided that the worker’s separation was due only

to the completion of the work or the expiration of the time period.

Oklahoma Statutes - Title 40. Labor

B. When an employer employs a worker for a limited duration of

time specified by the worker, the worker is considered to have

voluntarily quit work at the end of the time period set by the

worker, provided that the worker’s separation was due only to the

expiration of the time period.

Added by Laws 2003, c. 177, § 2, eff. Nov. 1, 2003. Renumbered from

§ 2-404B of this title by Laws 2006, c. 176, § 29, eff. July 1,

2006.

§40-2-404A. Renumbered as § 2-404.1 of this title by Laws 2006, c.

176, § 29, eff. July 1, 2006.

§40-2-404B. Renumbered as § 2-404.2 of this title by Laws 2006, c.

176, § 29, eff. July 1, 2006.

§40-2-405. Determining good cause.

DETERMINING GOOD CAUSE.

Good cause for voluntarily leaving work under Section 2-404 of

this title may include, among other factors, the following:

1. A job working condition that had changed to such a degree it

was so harmful, detrimental, or adverse to the individual's health,

safety, or morals, that leaving the work was justified;

2. Substantially unfair treatment of the employee or the

creating of substantially difficult working conditions by the

employer; or

3. If the claimant, pursuant to an option provided under a

collective bargaining agreement or written employer plan which

permits waiver of his or her right to retain the employment when

there is a layoff, has elected to be separated and the employer has

consented thereto.

Added by Laws 1980, c. 323, § 2-405, eff. July 1, 1980. Amended by

Laws 1981, c. 259, § 7, emerg. eff. June 25, 1981; Laws 1997, c. 30,

§ 8, eff. July 1, 1997; Laws 1998, c. 161, § 8, eff. July 1, 1998;

Laws 2003, c. 177, § 3, eff. Nov. 1, 2003; Laws 2005, c. 182, § 4,

eff. Nov. 1, 2005; Laws 2006, c. 176, § 6, eff. July 1, 2006; Laws

2009, c. 460, § 3, eff. Nov. 1, 2009; Laws 2013, c. 71, § 5, eff.

Nov. 1, 2013.

§40-2-406. Discharge for misconduct.

DISCHARGE FOR MISCONDUCT.

A. An individual shall be disqualified for benefits if the

individual has been discharged for misconduct connected with the

individual's last work. If discharged for misconduct, the employer

shall have the burden to prove that the employee engaged in

misconduct as defined by this section. Such burden of proof is

satisfied by the employer, or its designated representative,

providing a signed affidavit, or presenting such other evidence

Oklahoma Statutes - Title 40. Labor

which properly demonstrates the misconduct which resulted in the

discharge. Once this burden is met, the burden then shifts to the

discharged employee to prove that the facts are inaccurate or that

the facts as stated do not constitute misconduct as defined by this

section. Disqualification under this section shall continue for the

full period of unemployment next ensuing after the employee has been

discharged for misconduct connected with the employee's work and

until such individual has become reemployed and has earned wages

equal to or in excess of ten (10) times the weekly benefit amount.

B. Acts which constitute misconduct under this section shall be

limited to the following:

1. Any intentional act or omission by an employee which

constitutes a material or substantial breach of the employee's job

duties or responsibilities or obligations pursuant to the employee's

employment or contract of employment;

2. Unapproved or excessive absenteeism or tardiness;

3. Indifference to, breach of or neglect of the duties required

which result in a material or substantial breach of the employee’s

job duties or responsibilities;

4. Acts or omissions that place in jeopardy the health, life,

or property of self or others;

5. Dishonesty;

6. Wrongdoing;

7. Violation of a law; or

8. A violation of a policy or rule enacted to ensure orderly

and proper job performance or for the safety of self or others.

C. Any misconduct violation as defined in subsection B of this

section shall not require a prior warning from the employer. As

long as the employee knew, or should have reasonably known, that a

rule or policy of the employer was violated, the employee shall not

be eligible for benefits.

D. Any finding by a state or federal agency of any failure by

the employee to meet the applicable civil, criminal or professional

standards of the employee's profession shall create a rebuttable

presumption of such misconduct, and benefits shall be denied, unless

the employee can show, with clear and convincing evidence, that such

misconduct did not occur, or the Commission determines that such

failure did not constitute misconduct as defined herein.

Added by Laws 1980, c. 323, § 2-406, eff. July 1, 1980. Amended by

Laws 2013, c. 148, § 2, eff. Nov. 1, 2013; Laws 2014, c. 220, § 3,

eff. Nov. 1, 2014; Laws 2021, c. 424, § 5, eff. Nov. 1, 2021.

§40-2-406.1. Discharge for refusal to undergo drug or alcohol

testing or positive test.

A. 1. An employee discharged on the basis of a refusal to

undergo drug or alcohol testing or a positive drug or alcohol test

conducted in accordance with the provisions of the Standards for

Oklahoma Statutes - Title 40. Labor

Workplace Drug and Alcohol Testing Act shall be considered to have

been discharged for misconduct and shall be disqualified for

benefits pursuant to the provisions of Section 2-406 of this title.

2. In any challenge to a positive drug or alcohol test, the

claimant has the burden to prove that the test was not properly

conducted. The employer must provide the chain of custody

documentation at the request of any claimant challenging his or her

test result.

3. When the claimant fails to request a confirmation test

pursuant to Section 556 of this title, the claimant shall not be

eligible for benefits.

B. In any claim brought by the discharged employee for

compensation, a written report of the drug or alcohol test results

shall be accepted as prima facie evidence of the administration and

results of the drug or alcohol test. If challenged by the claimant

as provided in paragraph 2 of subsection A of this section, the

written report of the drug or alcohol test results shall be

acceptable for presentation as evidence with the chain of custody of

the sample properly documented.

Added by Laws 1993, c. 355, § 16, emerg. eff. June 10, 1993.

Amended by Laws 2006, c. 176, § 7, eff. July 1, 2006. Renumbered

from § 2-406A of this title by Laws 2006, c. 176, § 29, eff. July 1,

2006. Amended by Laws 2007, c. 78, § 1, eff. Nov. 1, 2007; Laws

2012, c. 196, § 3, emerg. eff. May 8, 2012; Laws 2013, c. 148, § 3,

eff. Nov. 1, 2013.

§40-2-406.2.

2022.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1,

§40-2-406A. Renumbered as § 2-406.1 of this title by Laws 2006, c.

176, § 29, eff. July 1, 2006.

§40-2-407.

Repealed by Laws 1994, c. 166, § 4, eff. Sept. 1, 1994.

§40-2-408. Suitable work.

SUITABLE WORK.

(1) In determining whether or not any work is suitable for an

individual, there shall be considered among other factors and in

addition to those enumerated in Section 2-409 the length of his

unemployment, his prospects for obtaining work in his customary

occupation, the distance of available work from his residence and

prospects for obtaining local work.

(2) Suitable work shall be defined as employment in an

occupation in keeping with the individual's prior work experience,

education or training, or having no prior work experience, special

education or training for occupations available in the general area

Oklahoma Statutes - Title 40. Labor

then, employment for which the individual would have the physical

and mental ability to perform.

(3) Upon receipt of fifty percent (50%) of his benefits,

suitable work shall not be limited to his customary or registered

occupation.

(4) If the majority of the weeks of work in an individual's

base period includes part-time work, the individual shall not be

denied unemployment benefits under any provisions of this act

relating to availability for work, active search for work, or

failure to accept work, solely because the individual is seeking

only part-time work. The phrase "seeking only part-time work", as

used in this subsection, means the individual claiming unemployment

benefits is available for a number of hours per week that are

comparable to the individual’s part-time work experience in the base

period.

Added by Laws 1980, c. 323, § 2-408, eff. July 1, 1980. Amended by

Laws 2009, c. 460, § 4, eff. Nov. 1, 2009.

§40-2-409. Conditions exempting otherwise suitable work.

CONDITIONS EXEMPTING OTHERWISE SUITABLE WORK. Notwithstanding

any other provisions of this act, no work shall be deemed suitable

and benefits shall not be denied under this act to any otherwise

eligible individual for refusing to accept new work under any of the

following conditions:

(1) If the position offered is vacant due directly to a strike,

lockout or other labor dispute;

(2) If the wages, hours, or other conditions of the work

offered are substantially less favorable to the individual than

those prevailing for similar work in the locality;

(3) If as a condition of being employed the individual would be

required to join a company union or to resign from or refrain from

joining any bona fide labor organization;

(4) If the new work involved a substantial degree of risk to

his health, safety or morals.

Added by Laws 1980, c. 323, § 2-409, eff. July 1, 1980.

§40-2-410. Participation in labor disputes.

PARTICIPATION IN LABOR DISPUTES. (1) An individual shall be

disqualified to receive benefits for any week with respect to which

the Commission finds that his unemployment is due to a stoppage of

work which exists at the factory, establishment or other premises at

which he is or was last employed, because of a labor dispute.

(2) This section shall not apply if it is shown that:

(a) He is not participating in or directly interested in

the labor dispute which caused the stoppage of work;

(b) He does not belong to a grade or class of workers of

which, immediately before the commencement of the

Oklahoma Statutes - Title 40. Labor

stoppage, there were members employed at the premises

at which the stoppage occurs, any of whom are

participating in or directly interested in the

dispute; or

(3) Provided, that if in any case separate branches of work

which are commonly conducted as separate businesses in separate

premises are conducted in separate departments of the same premises,

each such department shall, for the purpose of this section, be

deemed to be a separate factory, establishment or other premises.

Added by Laws 1980, c. 323, § 2-410, eff. July 1, 1980.

§40-2-411. Retirement payments.

RETIREMENT PAYMENTS.

1. Except for any payment or benefit payment made pursuant to

the federal Social Security Act, an individual shall be disqualified

for benefits for any week which begins in a period with respect to

which such individual is receiving a governmental or other pension,

retirement or retired pay, annuity or any other similar periodic

retirement payment which is based on the previous work of such

individual if:

such pension, retirement or retired pay, annuity or

similar payment is under a plan maintained, or

contributed to, by a base period and chargeable

employer, and

in the case of such a payment not made under the

Railroad Retirement Act of 1974, 45 U.S.C., Section

231 et seq., services performed for such employer by

the individual after the beginning of the base period,

or remuneration for such services, affect eligibility

for or increase the amount of, such pension,

retirement or retired pay, annuity or similar payment.

2. If the total of such remuneration is less than the benefits

which would otherwise be due under the Employment Security Act of

1980, Section 1-101 et seq. of this title, the individual shall be

entitled to receive for such week, if otherwise eligible, benefits

reduced by the amount of such remuneration.

3. If payments referred to in this section are being received

by an individual under the federal Social Security Act, the

Commission shall take into account the individual's contribution to

Social Security and make no reduction in the weekly benefit amount.

Added by Laws 1980, c. 323, § 2-411, eff. July 1, 1980. Amended by

Laws 1981, c. 259, § 8, emerg. eff. June 25, 1981; Laws 1982, c.

304, § 6, operative Oct. 1, 1982; Laws 1993, c. 46, § 1, emerg. eff.

April 9, 1993; Laws 1995, c. 340, § 8, eff. July 1, 1995; Laws 2007,

c. 354, § 4, eff. Nov. 1, 2007; Laws 2010, c. 179, § 4, emerg. eff.

April 28, 2010; Laws 2018, c. 14, § 5, eff. Nov. 1, 2018.

Oklahoma Statutes - Title 40. Labor

§40-2-412. Receiving benefits from another state.

RECEIVING BENEFITS FROM ANOTHER STATE. An individual shall be

disqualified for benefits for any week with respect to which or a

part of which he has received or is seeking unemployment benefits

under an unemployment compensation law of another state or of the

United States. Provided, that if the appropriate agency of such

other state or of the United States in which the individual was

seeking benefits, but had not received benefits, finally determines

that he is not entitled to such unemployment benefits, this

disqualification shall not apply.

Added by Laws 1980, c. 323, § 2-412, eff. July 1, 1980.

§40-2-413. Inmates during confinement.

INMATES DURING CONFINEMENT. No inmate of the State Department

of Corrections shall during confinement be eligible to receive

benefits under this act.

Added by Laws 1980, c. 323, § 2-413, eff. July 1, 1980.

§40-2-414. Pregnant women not disqualified.

PREGNANT WOMEN NOT DISQUALIFIED. Nothing in this act shall

prohibit pregnant women, who otherwise qualify for benefits under

this title, from receiving said benefits for the full number of

weeks to which they are entitled.

Added by Laws 1980, c. 323, § 2-414, eff. July 1, 1980.

§40-2-415. Participating in sports or athletic events.

PARTICIPATING IN SPORTS OR ATHLETIC EVENTS. Benefits shall not

be paid to any individual on the basis of any services,

substantially all of which consist of participating in sports or

athletic events or training or preparing to so participate, for any

week which commences during the period between two successive sport

seasons or similar periods if such individual performed such

services in the first of such season or similar periods and there is

a reasonable assurance that such individual will perform such

services in the latter part of such seasons or similar periods.

Added by Laws 1980, c. 323, § 2-415, emerg. eff. June 13, 1980.

§40-2-416. Prohibition against disqualification of individuals

taking approved training under Trade Act.

PROHIBITION AGAINST DISQUALIFICATION OF INDIVIDUALS TAKING

APPROVED TRAINING UNDER TRADE ACT.

No individual shall be denied benefits for any week because such

individual is in training approved under 19 U.S.C., Section 2296

(a)(1) of the Trade Act of 1974. An individual shall not be denied

benefits by reason of leaving work to begin or continue such

training, provided the work left is not suitable employment, or

Oklahoma Statutes - Title 40. Labor

because of the application, to any such week in training, of the

provisions of the Employment Security Act of 1980 or any applicable

federal unemployment compensation law, relating to availability for

work, active search for work, or refusal to accept work. For

purposes of this section, the term "suitable employment" means with

respect to an individual, work of a substantially equal or higher

skill level than the adversely affected past employment of the

individual, as defined for purposes of the Trade Act of 1974, and

wages for such work at not less than eighty percent (80%) of the

average weekly wage of the individual as determined for the purposes

of the Trade Act of 1974.

Added by Laws 1982, c. 304, § 7, eff. Oct. 1, 1982. Amended by Laws

2006, c. 176, § 8, eff. July 1, 2006; Laws 2007, c. 354, § 5, eff.

Nov. 1, 2007.

§40-2-417. Seek and accept work - Week of occurrence

disqualification.

SEEK AND ACCEPT WORK - WEEK OF OCCURRENCE DISQUALIFICATION.

A. An individual shall be disqualified to receive benefits for

each week in which the individual shall have failed to do any of the

following:

1. Diligently search for suitable employment at a pay rate

generally available in that area of the state in keeping with his or

her prior experience, education and training;

2. Make application for the minimum number of weekly work

search efforts as required by the Oklahoma Employment Security

Commission; or

3. Present oneself as an applicant for employment in a manner

designed to encourage favorable employment consideration.

B. The requirements of subsection A of this section shall be

waived if the individual has been summoned to appear for jury duty

before any court of the United States or of any state. The waiver

will continue for as long as the individual remains on jury duty

pursuant to the original summons.

Added by Laws 1994, c. 166, § 1, eff. Sept. 1, 1994. Amended by

Laws 1995, c. 340, § 9, eff. July 1, 1995; Laws 2006, c. 176, § 9,

eff. July 1, 2006; Laws 2015, c. 249, § 5, eff. Nov. 1, 2015; Laws

2024, c. 309, § 1, eff. Nov. 1, 2024.

§40-2-418. Seek and accept work - Indefinite disqualification.

SEEK AND ACCEPT WORK - INDEFINITE DISQUALIFICATION.

A. An individual shall be disqualified to receive benefits for

the full period of unemployment next ensuing after the individual

shall have failed to do any of the following:

1. Accept an offer of suitable work, as defined by Sections 2408 and 2-409 of this title, from an employer including any former

employer;

Oklahoma Statutes - Title 40. Labor

2. Apply for or accept suitable work, as defined by Sections 2408 and 2-409 of this title, when so directed by the Oklahoma

Employment Security Commission; or

3. Accept employment pursuant to a hiring hall agreement when

so offered.

Such disqualification shall continue until the individual has become

reemployed and has earned wages equal to or in excess of ten times

his or her weekly benefit amount.

B. An employer who provides evidence of an offer of suitable

work pursuant to paragraph 1 of subsection A of this section shall

be proof of the failure of the individual to meet this requirement,

and shall result in the immediate cessation of benefits until a

determination can be made by the Commission. The Commission shall

conduct a timely investigation of any such claim and verify the

offer of suitable work.

C. Any individual who shall have failed in any of the

requirements of this section due to illness, death of a family

member, or other extenuating circumstance beyond his or her control

shall be disqualified for regular benefits under this section only

for the week of the occurrence of such circumstance beyond his or

her control.

D. The Commission shall maintain or work with another public

entity to maintain access to a skills test and an online jobs system

that allows employers in this state to post job openings, to include

job description, necessary qualifications, expected hours of work,

and estimated compensation package for each job. The Commission may

require each claimant for benefits to take a skills test and create

an account and resume in the online jobs system. An individual

shall be disqualified to receive benefits for the full period of

unemployment for failing to meet any skills requirements set forth

by the Commission.

E. An individual shall be disqualified to receive benefits for

the full period of unemployment next ensuing after the individual

shall have failed to do any of the following:

1. Diligently search for suitable employment at a pay rate

generally available in that area of the state in keeping with his or

her prior experience, education and training;

2. Make the minimum number of applications for work as required

by the Commission with employers who could reasonably be expected to

have work available; or

3. Present oneself as an applicant for employment in a manner

designed to encourage favorable employment consideration.

Added by Laws 1994, c. 166, § 2, eff. Sept. 1, 1994. Amended by

Laws 2011, c. 256, § 3; Laws 2013, c. 148, § 4, eff. Nov. 1, 2013;

Laws 2018, c. 14, § 6, eff. Nov. 1, 2018; Laws 2024, c. 309, § 2,

eff. Nov. 1, 2024.

Oklahoma Statutes - Title 40. Labor

§40-2-419. Acceptance of accelerated buyout of employment contract

- Definition.

An individual shall be disqualified for unemployment benefits if

that individual has accepted an accelerated buyout of a written

employment contract from the employer. Disqualification under this

section shall continue for the full period of unemployment next

ensuing after the individual has accepted the contract buyout

connected with the work of the individual and until such individual

has become reemployed and has earned wages equal to or in excess of

ten times the weekly benefit amount of the individual.

For purposes of this section, “accelerated buyout” shall mean a

purchase of the remaining terms of a written employment contract in

a single payment of One Hundred Thousand Dollars ($100,000.00) or

more.

Added by Laws 2004, c. 88, § 1, emerg. eff. April 13, 2004.

§40-2-420. Failure to personally appear as directed.

FAILURE TO PERSONALLY APPEAR AS DIRECTED.

The Oklahoma Employment Security Commission may require the

individual to personally appear at a location for a purpose relevant

to the individual's unemployment claim, job search, or reemployment

services. If the individual fails to appear, the individual's claim

for unemployment benefits will be disqualified indefinitely by the

Commission until the individual makes a personal appearance as

directed. An individual who has been disqualified indefinitely by

the provisions of this section shall be disqualified for all weeks

between the initial failure and the compliance with this section.

Added by Laws 2015, c. 249, § 6, eff. Nov. 1, 2015.

§40-2-421. Failure to participate in reemployment services through

profiling.

FAILURE TO PARTICIPATE IN REEMPLOYMENT SERVICES THROUGH

PROFILING.

The Oklahoma Employment Security Commission shall establish and

utilize a system of Re-employment Services and Eligibility

Assessment selection for all ex-military service claimants and for

unemployment benefit claimants who will be likely to exhaust

unemployment benefits and who will need job-search assistance

services to make a successful transition to new employment. Any

claimant who has been referred to re-employment services pursuant to

the selection system and who fails to participate in the reemployment services made available to the claimant, shall be

disqualified to receive benefits for each week in which the failure

occurs, unless the Commission determines that:

1. The claimant has previously completed the re-employment

services within the benefit year; or

Oklahoma Statutes - Title 40. Labor

2. There is good cause for the claimant's failure to

participate in re-employment services.

Added by Laws 2015, c. 249, § 7, eff. Nov. 1, 2015. Amended by Laws

2019, c. 251, § 4, eff. July 1, 2019.

§40-2-422. Seasonal workers and employers.

A. Unemployment benefits based on services by a seasonal worker

performed in seasonal employment are payable only for weeks of

unemployment that occur during the normal seasonal work period.

Benefits shall not be paid based on services performed in seasonal

employment for any week of unemployment that begins during the

period between two (2) successive normal seasonal work periods to

any individual if that individual performs the service in the first

of the normal seasonal work periods and if there is a reasonable

assurance that the individual will perform the service for a

seasonal employer in the second of the normal seasonal work periods.

The notice of reasonable assurance shall be given by the employer to

the employee in writing on or before the last day of work in the

season. If benefits are denied to an individual for any week solely

as a result of this section and the individual is not offered an

opportunity to perform in the second normal seasonal work period for

which reasonable assurance of employment had been given, the

individual is entitled to a retroactive payment of benefits under

this section for each week that the individual previously filed a

timely claim for benefits. An individual may apply for any

retroactive benefits under this section in accordance with the

provisions of Article 2 of the Employment Security Act of 1980.

B. If an individual has been employed by a nonseasonal employer

during the base period of the individual's benefit year, the

individual may become eligible for benefits during that betweenseason denial period based only on the wages of the nonseasonal

employment.

C. Not less than twenty (20) days before the estimated

beginning date of a normal seasonal work period, an employer may

apply to the Commission in writing for designation as a seasonal

employer. At the time of application, the employer shall

conspicuously display a copy of the application on the employer's

premises. Within ninety (90) days after receipt of the application,

the Commission shall determine if the employer is a seasonal

employer. The employer may appeal this decision pursuant to the

provisions of Section 3-115 of this title. A determination of the

Commission concerning the status of an employer as a seasonal

employer, or the decision of the Assessment Board or a court of this

state through the administrative appeal process, which has become

final, may be introduced in any proceeding involving a claim for

benefits, and the facts found and decision issued in the

determination or decision shall be conclusive unless substantial

Oklahoma Statutes - Title 40. Labor

evidence to the contrary is introduced by or on behalf of the

claimant.

D. If the employer is determined to be a seasonal employer, the

employer shall give notice to each employee of the employer's status

as a seasonal employer and the beginning and ending dates of the

employer's normal seasonal work periods, and this notice shall be

given to the employee within the first seven (7) days of employment.

On or before the last day of work in the season, if the employer

intends to issue a notice of reasonable assurance of employment for

the next season, the employer shall also give notice to each

employee advising that the employee shall timely file an initial

application for unemployment benefits at the end of the current

seasonal work period and file timely weekly continued claims

thereafter to preserve the employee's right to receive retroactive

unemployment benefits if such employee is not reemployed by the

seasonal employer in the subsequent normal seasonal work period.

The notice must be on a separate document written in clear and

concise language that states these provisions. Failure of the

employer to give adequate notice as required by this subsection will

result in the termination of the employer as a seasonal employer

under subsection E of this section and the allowance of any claim in

which the claimant did not receive the required notice.

E. The Commission may issue a determination terminating an

employer's status as a seasonal employer on the Commission's own

motion for good cause, or upon the written request of the employer.

The effective date of a termination determination under this

subsection shall be set by the Commission. A determination under

this subsection may be appealed pursuant to the provisions of

Section 3-115 of this title.

F. An employer whose status as a seasonal employer is

terminated under subsection E of this section shall not reapply for

a seasonal employer status determination until after a regularly

recurring normal seasonal work period has begun and ended.

G. If a seasonal employer informs an employee who received

assurance of being rehired that, despite the assurance, the employee

will not be rehired at the beginning of the employer's next normal

seasonal work period, this section does not prevent the employee

from receiving unemployment benefits in the same manner and to the

same extent he or she would receive benefits under the Employment

Security Act of 1980 from an employer who has not been determined to

be a seasonal employer.

H. A successor of a seasonal employer is considered to be a

seasonal employer unless the successor provides the Commission,

within one hundred twenty (120) days after the transfer, with a

written request for termination of its status as a seasonal employer

in accordance with subsection E of this section.

Oklahoma Statutes - Title 40. Labor

I. At the time an employee is hired by a seasonal employer, the

employer shall notify the employee in writing if the employee will

be a seasonal worker. The employer shall provide the worker with

written notice of any subsequent change in the employee's status as

a seasonal worker. If an employee of a seasonal employer is denied

benefits because that employee is a seasonal worker, the employee

may contest that designation by filing an appeal pursuant to the

provisions of Part 6 of Article 2 of the Employment Security Act of

1980.

J. As used in this section:

1. "Construction industry" means the work activity designated

in Sector Group 23 – Construction of the North American Industrial

Classification System (NAICS) published by the Executive Office of

the President, Office of Management and Budget, 2017 edition;

2. "Normal seasonal work period" means that period, or those

periods, of time during which an individual is employed in seasonal

employment, as determined by the Commission;

3. "Seasonal employment" means the employment of one or more

individuals primarily hired to perform services during regularly

recurring periods of twenty-six (26) weeks or less in any fifty-twoweek period other than services in the construction industry;

4. "Seasonal employer" means an employer, other than an

employer in the construction industry, who applies to the Commission

for designation as a seasonal employer and whom the Commission

determines to be an employer whose operations and business require

employees engaged in seasonal employment; and

5. "Seasonal worker" means a worker who has been paid wages by

a seasonal employer for work performed only during the normal

seasonal work period.

Added by Laws 2016, c. 338, § 1, eff. Nov. 1, 2016. Amended by Laws

2021, c. 424, § 6, eff. Nov. 1, 2021.

§40-2-501. Applicability.

APPLICABILITY. This part applies to procedures for benefits.

Added by Laws 1980, c. 323, § 2-501, eff. July 1, 1980.

§40-2-502. Posting of information.

POSTING OF INFORMATION. Each employer shall post and maintain

in places readily accessible to its employees, statements concerning

benefit rights, claims for benefits and any other matters relating

to the administration of this act as the Commission may by rule

prescribe. Each employer shall supply to its employees copies of

statements or other materials relating to claims for benefits when

and as the Commission may by rule prescribe. Statements and other

materials shall be supplied by the Commission to all Oklahoma

employers through the Internet website of the Commission, without

cost to the employer.

Oklahoma Statutes - Title 40. Labor

Added by Laws 1980, c. 323, § 2-502, eff. July 1, 1980. Amended by

Laws 1993, c. 219, § 9, eff. Sept. 1, 1993; Laws 2010, c. 216, § 6,

eff. July 1, 2010.

§40-2-503. Claims, notices, and objections.

CLAIMS, NOTICES, AND OBJECTIONS.

A. Claims for benefits shall be made in accordance with all

rules that the Oklahoma Employment Security Commission may

prescribe.

B. Promptly after an initial claim or an additional initial

claim is filed, the Commission shall give notice of the claim to the

last employer of the claimant for whom the claimant worked at least

fifteen (15) working days. These days are not required to be

consecutive. Provided, that promptly after the Commission is

notified of the claimant's separation from employment obtained

during a continued claim series, the Commission shall give notice of

the claim to the last separating employer. Notices to separating

employers during a continued claim series will be given to the last

employer in the claim week without regard to length of employment.

Each notice shall contain an admonition that failure to respond to

the notice could affect the employer's tax rate.

C. Promptly after the claim is paid for the fifth week of

benefits the Commission shall give written notice of the claim to

all other employers of the claimant during the claimant's base

period. The notice will be given by electronic means, or by mail.

D. Notice shall be deemed to have been given when the

Commission transmits the notice by electronic means or by mail.

E. Within ten (10) days after the date the notice is sent, an

employer may file a statement of objections to the claim setting

forth specifically the facts which:

1. Disclose the name and Social Security number of the

employee;

2. Make the claimant ineligible for benefits under Sections 2201 through 2-210 of this title;

3. Disqualify the claimant from benefits under Sections 2-401

through 2-419 of this title; or

4. Relieve the employer from being charged for the benefit

wages of such claimant.

F. An untimely employer objection to a claim for unemployment

benefits made pursuant to subsection E of this section may be

allowed for good cause shown.

Added by Laws 1980, c. 323, § 2-503, eff. July 1, 1980. Amended by

Laws 1981, c. 259, § 9, emerg. eff. June 25, 1981; Laws 1993, c.

219, § 10, eff. Sept. 1, 1993; Laws 1995, c. 340, § 10, eff. Jan. 1,

1996; Laws 1997, c. 30, § 9, eff. July 1, 1997; Laws 2004, c. 102, §

4, eff. Nov. 1, 2004; Laws 2008, c. 132, § 8, eff. Nov. 1, 2008;

Laws 2012, c. 196, § 4, emerg. eff. May 8, 2012; Laws 2013, c. 71, §

Oklahoma Statutes - Title 40. Labor

6, eff. Nov. 1, 2013; Laws 2014, c. 220, § 6, eff. Nov. 1, 2014;

Laws 2018, c. 14, § 7, eff. Nov. 1, 2018; Laws 2019, c. 251, § 5,

eff. July 1, 2019; Laws 2021, c. 424, § 7, eff. Nov. 1, 2021; Laws

2022, c. 360, § 14, eff. Nov. 1, 2022; Laws 2024, c. 114, § 4, eff.

Nov. 1, 2024.

§40-2-503.1. Filing of employer protest and documents.

FILING OF EMPLOYER PROTEST AND DOCUMENTS.

A. An employer may file a statement of objections to the claim

of a former employee at any time from the moment of discharge or

separation from employment until the expiration of the ten-day time

period set out in subsection E of Section 2-503 of this title. The

statement of objections must contain a statement of specific facts

and documentation which:

1. Disclose the name and Social Security number of the

employee;

2. Make the claimant ineligible for benefits under Sections 2201 through 2-210 of this title;

3. Disqualify the claimant for benefits under Sections 2-401

through 2-419 of this title; or

4. Relieve the employer from being charged for the benefit

wages of this claimant.

B. Any timely statement of objection filed shall be considered

a valid protest to a claim for unemployment benefits and the

employer shall be considered an interested party to the claim. A

statement of objection filed outside the time period or in any

manner other than as set out in subsection A of this section shall

not be considered a valid protest to a claim for unemployment of the

former employee, and the employer shall not be considered an

interested party to the claim.

Added by Laws 2015, c. 249, § 8, eff. April 30, 2016. Amended by

Laws 2022, c. 360, § 15, eff. Nov. 1, 2022; Laws 2024, c. 114, § 5,

eff. Nov. 1, 2024.

§40-2-504. Determinations of benefits.

A. DETERMINATIONS OF BENEFITS. A determination upon a claim

for benefits shall be made promptly by a representative of the

Oklahoma Employment Security Commission. It shall include a

statement as to whether, and in what amount claimant is entitled to

benefits for the week with respect to which the determination is

made. In the event the claimant is determined to be ineligible for

or disqualified from benefits under Part 2 or Part 4 of this

Article, the determination shall state the reasons therefor. The

initial determination in a benefit year shall include a statement as

to whether the claimant has been paid the wages required under this

act, and if so, the beginning and ending dates of the benefit year,

Oklahoma Statutes - Title 40. Labor

the weekly benefit amount, and the maximum total amount of benefits

payable to him or her with respect to such benefit year.

B. The Commission shall do the following to verify the

eligibility of an initial claim for benefits before paying benefits

to that claim:

1. Require the claimant to submit proof of identity prior to

his or her claim by using an identity verification source or service

offered by the Commission to verify the identity of all claimants;

and

2. To prevent and detect fraudulent activity, eligibility of

claims will be verified using a diverse set of data deemed

beneficial by the Commission, including but not limited to IP

addresses and various other demographic data.

C. The Commission shall investigate any information that may

indicate claimant ineligibility prior to paying benefits for the

week in which the information was identified and any subsequent

week. The Commission may cross-check all claims against any data

sets deemed beneficial by the Commission in order to verify

eligibility for benefits, including but not limited to:

1. The National Association of State Workforce Agencies'

Integrity Data Hub;

2. The United States Department of Health and Human Services

National Directory of New Hires;

3. The state directory of new hires;

4. Any inmate database maintained by the Oklahoma Department of

Corrections;

5. The Social Security Administration's Prisoner Update

Processing System;

6. The Centers for Disease Control and Prevention's National

Vital Statistics System's Death Record Database;

7. Death records maintained by the Oklahoma Department of

Health; and

8. The U.S. Citizenship and Immigration Services' Systematic

Alien Verification for Entitlements (SAVE) database.

Added by Laws 1980, c. 323, § 2-504, eff. July 1, 1980. Amended by

Laws 2024, c. 309, § 3, eff. Nov. 1, 2024.

§40-2-505. Determinations in labor dispute cases.

DETERMINATIONS IN LABOR DISPUTE CASES. Whenever any claim

involves the application of the provisions of Section 2-410, the

representative of the Commission first considering the claim shall,

if so directed by the Commission, promptly transmit such claim and

all filed objections thereto to an appeal tribunal which shall make

a determination upon the issues involved under that section. Such

appeal tribunal shall make the determination thereon after affording

the claimant and each employer who filed an objection an opportunity

for a hearing in accordance with the provisions of this section with

Oklahoma Statutes - Title 40. Labor

respect to hearings and determinations of appeal tribunals. The

parties shall be promptly notified of the determination, together

with the reasons therefor. Such determination shall be the final

decision on the claim, unless, within ten (10) days after the

mailing of notice to a party's last-known address, appeal is filed

with the Board of Review.

Added by Laws 1980, c. 323, § 2-505, eff. July 1, 1980. Amended by

Laws 1981, c. 259, § 10, emerg. eff. June 25, 1981.

§40-2-506. Redeterminations.

REDETERMINATIONS.

The Oklahoma Employment Security Commission may reconsider a

determination only when it finds that an error in computation or

identity has occurred in connection therewith, or that wages of the

claimant pertinent to such determination, but not considered in

connection therewith, have been newly determined, or that reimbursed

pay or back pay was received by a claimant under circumstances that

would reduce the amount of benefits drawn, or that benefits have

been allowed or denied or the amount of benefits fixed on the basis

of misrepresentation or mistake of material facts, but no such

redetermination shall be made after the expiration of the benefit

year established by the initial determination, except that a

determination made because of a false statement or representation or

failure to disclose a material fact in violation of Section 5-102 or

5-103 of this title may be redetermined within two (2) years from

the date of such false statement or representation or failure to

disclose. Notice of any such redetermination shall be promptly

given to the parties entitled to notice of the original

determination, in the manner prescribed in the Employment Security

Act of 1980 with respect to notice of an original determination. If

the amount of benefits is increased upon such redetermination, an

appeal therefrom solely with respect to the matters involved in such

increase may be filed in the manner and subject to the limitations

provided in Part 5 of Article 2 of the Employment Security Act of

1980. If the amount of benefits is decreased upon such

redetermination, the matters involved in such decrease shall be

subject to review in connection with an appeal by claimant from any

determination upon a subsequent claim for benefits which may be

affected in amount or duration by such redetermination. Subject to

the same limitations and for the same reasons, the Commission may

reconsider the determination in any case in which the final decision

has been rendered by an appeal tribunal, the Board of Review or a

court, and may apply to the body or court which rendered such final

decision to issue a revised decision. In the event that an appeal

involving an original determination is pending as of the date a

redetermination thereof is issued, such appeal, unless withdrawn,

shall be treated as an appeal from such redetermination.

Oklahoma Statutes - Title 40. Labor

Added by Laws 1980, c. 323, § 2-506, eff. July 1, 1980. Amended by

Laws 2007, c. 354, § 6, eff. Nov. 1, 2007; Laws 2014, c. 220, § 7,

eff. Nov. 1, 2014.

§40-2-507. Notice of determinations.

NOTICE OF DETERMINATIONS.

Notice of a determination upon a claim shall be given promptly

to the claimant by delivery thereof or by mailing the notice to the

claimant's last-known address or by electronic means if the claimant

elected this form of notification through procedures set out by

Oklahoma Employment Security Commission rules. Notice of a

determination shall also be given promptly to the last employer of

the claimant, for whom the claimant worked at least fifteen (15)

working days, that objected to the claim in accordance with the

provisions of subsection E of Section 2-503 of this title and to

each other employer who timely filed a written objection to the

claim. 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.

Added by Laws 1980, c. 323, § 2-507, emerg. eff. June 13, 1980.

Amended by Laws 1981, c. 259, § 11, emerg. eff. June 25, 1981; Laws

1997, c. 30, § 11, eff. July 1, 1997; Laws 2012, c. 196, § 5, emerg.

eff. May 8, 2012.

§40-2-601. Applicability.

APPLICABILITY. This part applies to appeals from determinations

of the Commission or its representatives to its appeals tribunal, to

appeals from decisions of its appeals tribunal to the Board of

Review and to judicial review of decisions of the Board of Review.

Added by Laws 1980, c. 323, § 2-601, eff. Oct. 1, 1980.

§40-2-602. Appeal referees.

APPEAL REFEREES. (1) The Executive Director, with approval by

the Commission, shall appoint one or more referees who shall

constitute the appeal tribunal. The referees shall act under the

direct supervision of the Executive Director.

(2) Each appeal from a determination made by the Commission or

one of its representatives shall be assigned to a referee who shall

conduct a hearing after notice to the parties, receive the evidence

in such hearing and decide the appeal.

Added by Laws 1980, c. 323, § 2-602, eff. Oct. 1, 1980. Amended by

Laws 1982, c. 304, § 8, operative Oct. 1, 1982; Laws 1991, c. 295, §

1, eff. Sept. 1, 1991.

§40-2-603. Appeal tribunal.

APPEAL TRIBUNAL.

Oklahoma Statutes - Title 40. Labor

The claimant or any other party entitled to notice of a

determination may file an appeal from the determination with the

appeal tribunal within ten (10) calendar days after the date of

mailing of the notice to the claimant's or other party's last-known

address or, if the notice is not mailed, within ten (10) calendar

days after the date of delivery of the notice. The claimant or

other party may file an appeal in any manner allowed by Section 1224 of this title or by telephone to the Commission's call center.

In order to be considered timely, filing of an appeal made by

telephone through a claims representative must be completed before

the end of normal business hours.

Added by Laws 1980, c. 323, § 2-603, eff. Oct. 1, 1980. Amended by

Laws 2002, c. 452, § 12, eff. Nov. 1, 2002; Laws 2010, c. 216, § 7,

eff. July 1, 2010; Laws 2024, c. 114, § 6, eff. Nov. 1, 2024.

§40-2-604. Hearing.

HEARING. The appeal referee to whom the appeal is assigned,

after affording the parties reasonable opportunity for a fair

hearing, shall make findings and conclusions, and on the basis

thereof affirm, modify, or reverse such determination; provided,

however, that whenever an appeal involves a question as to whether

services were performed by claimant in employment or for an

employer, or as to amount of wages reported by an employer for

claimant, the tribunal referee shall give special notice of such

issue and of the pendency of the appeal by mail to the employer and

to the Commission, both of whom shall thenceforth be parties to the

proceeding and be afforded a reasonable opportunity to adduce

evidence bearing on such questions; provided, that any party who

enters an appearance before the tribunal referee waives the

requirement of special notice by mail.

Added by Laws 1980, c. 323, § 2-604, eff. Oct. 1, 1980.

§40-2-605. Notice of referee decision.

NOTICE OF REFEREE DECISION.

The parties shall be promptly notified of such referee's

decision and shall be furnished with a copy of the decision,

including the findings and conclusions in support thereof. The

decision shall be provided to the party by the agency's digital

portal or email unless the party notifies the agency that they opted

out from receiving notices by email pursuant to Section 11 of this

act. Such decision shall be final unless, within ten (10) days

after the date notice is deemed given, further review before the

Board of Review is initiated pursuant to Section 2-606 of this

title.

Added by Laws 1980, c. 323, § 2-605, eff. Oct. 1, 1980. Amended by

Laws 2011, c. 256, § 4; Laws 2022, c. 360, § 16, eff. Nov. 1, 2022.

Oklahoma Statutes - Title 40. Labor

§40-2-606. Appeals from tribunal referee decisions to Board of

Review.

APPEALS FROM TRIBUNAL REFEREE DECISIONS TO BOARD OF REVIEW.

The Board of Review shall review the record of an appeal filed

by any of the parties entitled to notice on a determination of an

appeal tribunal referee. On appeal, the Board of Review may affirm,

modify, reverse, or remand any decision of an appeal tribunal

referee on the basis of evidence previously submitted, or on the

basis of additional evidence received by an appeal tribunal referee

on remand. The Board of Review shall promptly notify the parties of

its decision in writing, and the decision shall be final unless

within thirty (30) days after notice is deemed given, a proceeding

for judicial review is initiated pursuant to Section 2-610 of this

title.

Added by Laws 1980, c. 323, § 2-606, eff. Oct. 1, 1980. Amended by

Laws 1982, c. 304, § 9, operative Oct. 1, 1982; Laws 2004, c. 102, §

5, eff. Nov. 1, 2004; Laws 2010, c. 216, § 8, eff. July 1, 2010;

Laws 2011, c. 256, § 5; Laws 2022, c. 360, § 17, eff. Nov. 1, 2022.

§40-2-607. Rules and procedures in appeals.

RULES AND PROCEDURES IN APPEALS.

The Board of Review shall adopt reasonable rules governing the

manner of filing appeals and the conduct of hearings and appeals

before the Board of Review, consistent with the provisions of the

Employment Security Act of 1980. The Oklahoma Employment Security

Commission shall adopt and, from time to time, may modify and amend

rules governing appeals before the Appeal Tribunal of the Commission

and its referees. The Oklahoma Employment Security Commission shall

create and maintain a precedent manual to reflect current statutes

and statutory changes along with current case law that is applicable

to questions of law which may arise during hearing or appeals. The

precedent manual shall be updated by the Commission within thirty

(30) days of the effective date of any statutory changes and shall

be available at the offices of the Commission and on any Internet

website maintained by the Commission. When the same or

substantially similar evidence is relevant and material to the

matters in issue in claims by more than one individual or in claims

by a single individual with respect to two (2) or more weeks of

unemployment, the same time and place for considering each such

claim may be fixed, hearings thereon jointly conducted, a single

record of the proceedings made, and evidence introduced with respect

to one proceeding considered as introduced in the others, provided

that in the judgment of the appeal tribunal referee having

jurisdiction of the proceeding, such consolidation would not be

prejudicial to any party. No person shall participate as an appeal

tribunal referee or member of the Board of Review on any case in

which the person has a personal interest. A record shall be kept of

Oklahoma Statutes - Title 40. Labor

all testimony and proceedings before an appeal tribunal referee, but

the testimony need not be transcribed unless judicial review is

initiated. Witnesses subpoenaed pursuant to this section shall be

allowed fees at a rate fixed by the Commission, and fees of

witnesses subpoenaed on behalf of the Commission, the employer, or

any claimant, shall be deemed part of the expense of administering

the Employment Security Act of 1980.

Added by Laws 1980, c. 323, § 2-607, eff. Oct. 1, 1980. Amended by

Laws 1982, c. 304, § 10, operative Oct. 1, 1982; Laws 1990, c. 333,

§ 4, emerg. eff. May 31, 1990; Laws 1998, c. 161, § 9, eff. July 1,

1998; Laws 2011, c. 256, § 6; Laws 2016, c. 287, § 4, eff. Nov. 1,

2016.

§40-2-608. Conclusiveness of determinations and decisions.

CONCLUSIVENESS OF DETERMINATIONS AND DECISIONS.

Except insofar as reconsideration of any determination is had

under Section 2-506 of this title, any right, fact, or matter in

issue, directly passed upon or necessarily involved in a

determination or redetermination which has become final, or in a

decision on appeal under this subsection which has become final,

shall be conclusive for all the purposes of this act as between the

Commission, the claimant, and all employers who had notice of such

determination, redetermination, or decision. Subject to appeal

proceedings and judicial review as provided in this title, any

determination, redetermination or decision as to rights to benefits

shall be conclusive for all the purposes of this act and shall not

be subject to collateral attack by any party.

Added by Laws 1980, c. 323, § 2-608, eff. Oct. 1, 1980. Amended by

Laws 2011, c. 256, § 7.

§40-2-609. Rule of decision.

RULE OF DECISION.

A final decision of the Board of Review and the principles of

law declared in arriving at such decision, unless expressly or

impliedly overruled by the passage of a more recent statute, by a

later decision of the Board of Review, or by a court of competent

jurisdiction, shall be binding upon the Commission and Appeal

Tribunal referees in subsequent proceedings which involve the same

questions of law or fact. In no event shall a decision of the Board

of Review, or by a court of competent jurisdiction, decided prior to

a change in law by the Legislature supersede or be binding upon the

Commission, Appeal Tribunal referees, Board of Review, or any court

of competent jurisdiction in proceedings subsequent to the passage

of statutory changes.

Added by Laws 1980, c. 323, § 2-609, eff. Oct. 1, 1980. Amended by

Laws 2011, c. 256, § 8; Laws 2014, c. 220, § 8, eff. Nov. 1, 2014;

Laws 2016, c. 287, § 5, eff. Nov. 1, 2016.

Oklahoma Statutes - Title 40. Labor

§40-2-610. Judicial review.

JUDICIAL REVIEW.

A. Within the thirty (30) days after the day a notice of

decision of the Board of Review is mailed to the parties, the

Oklahoma Employment Security Commission, or any party to the

proceedings before the Board of Review, may obtain judicial review

by filing in the district court of the county in which the claimant

resides, or if the claimant is not a resident of the State of

Oklahoma then in the District Court of Oklahoma County, a petition

for review of the decision of the Board of Review. The petition for

review shall set out the names of all codefendants in the style of

the case, which shall include:

1. The Board of Review;

2. The Oklahoma Employment Security Commission; and

3. All other parties to the proceeding before the Board of

Review.

The petition for review need not be verified but shall state

specifically the grounds upon which the review is sought. A copy of

the petition for review shall be served upon the Board of Review at

its official address and the petitioner shall also deliver to the

Board of Review as many copies of the petition as there are

defendants. The Board of Review shall issue to each party to the

proceeding a copy of the petition and the issuance shall be deemed

to be service upon all the parties. In any proceeding under this

section the findings of the Board of Review as to the facts, if

supported by evidence, shall be conclusive and the jurisdiction of

the court shall be confined to questions of law. No additional

evidence shall be received by the court, but the court may remand

the case and order additional evidence to be taken by the Appeal

Tribunal of the Oklahoma Employment Security Commission.

B. Within sixty (60) days of the date of service of the

petition on the Board of Review, the Board of Review shall file with

the court a certified copy of the record of the case, including all

documents and papers properly admitted into evidence and a

transcript of all testimony taken in the matter, together with the

Board of Review's findings, conclusions and decision.

C. The proceedings shall be heard in a summary manner and shall

be given precedence over all other civil cases. An appeal may be

taken from the decision of the district court to the Supreme Court

of this state in the same manner as is provided in other civil

cases. It shall not be necessary as a condition precedent to

judicial review of any decision of the Board of Review to enter

exceptions to the rulings of the Board, and no bond shall be

required as a condition of initiating a proceeding for judicial

review or entering an appeal from the decision of the court. Upon

the final termination of the judicial proceeding, the Board of

Oklahoma Statutes - Title 40. Labor

Review shall enter an order in accordance with the mandate of the

district or appellate court.

Added by Laws 1980, c. 323, § 2-610, eff. Oct. 1, 1980. Amended by

Laws 2006, c. 176, § 10, eff. July 1, 2006; Laws 2008, c. 132, § 9,

eff. Nov. 1, 2008; Laws 2011, c. 256, § 9; Laws 2021, c. 424, § 8,

eff. Nov. 1, 2021.

§40-2-610.1. Conclusiveness of proceedings.

Any findings of fact or law, judgment, conclusion or final order

made by the Oklahoma Employment Security Commission, its referees,

the Appeal Tribunal or Board of Review in an unemployment insurance

proceeding shall not be conclusive or binding in any separate or

subsequent action or proceeding, and shall not be used as evidence

in any separate or subsequent action or proceeding, between an

individual and his or her present or prior employer 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 1991, c. 295, § 2, eff. Sept. 1, 1991. Renumbered

from § 2-610A of this title by Laws 2006, c. 176, § 29, eff. July 1,

2006.

§40-2-610A. Renumbered as § 2-610.1 of this title by Laws 2006, c.

176, § 29, eff. July 1, 2006.

§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.

§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

Oklahoma Statutes - Title 40. Labor

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.

§40-2-613. Benefit overpayments.

BENEFIT OVERPAYMENTS.

An overpayment of unemployment benefits shall be classified in

one of three ways with recovery and recoupment to be conducted as

follows:

1. Fraud overpayment: in which an individual intentionally

makes a false statement or representation or fails to disclose a

material fact, and has received any sum as benefits to which the

individual was not entitled. The individual shall be liable to

repay this sum, plus a penalty of twenty-five percent (25%) of the

amount of the original overpayment and interest at the rate of one

percent (1%) per month on the unpaid balance of the overpayment, to

the Oklahoma Employment Security Commission. Three-fifths (3/5) of

the penalty amount collected shall be deposited in the Unemployment

Trust Fund for the State of Oklahoma and the remaining two-fifths

(2/5) shall be deposited in the Oklahoma Employment Security

Commission Revolving Fund. The interest shall cease to accrue when

the total accrued interest equals the amount of the overpayment. If

an overpayment is modified, the interest shall cease to accrue when

the total accrued interest equals the amount of the modified

overpayment. The Commission shall deduct the principal sum from any

future benefits payable to the individual;

2. Claimant error overpayment: in which an individual, by

mistake of law or fact, makes a false statement or representation or

fails to disclose a material fact and has received any sum as

benefits to which the individual was not entitled. The individual

shall be liable to repay this sum, plus interest at the rate of one

percent (1%) per month on the unpaid balance of the overpayment, to

the Commission. The interest shall cease to accrue when the total

accrued interest equals the amount of the overpayment. If an

overpayment is modified, the interest shall cease to accrue when the

total accrued interest equals the amount of the modified

overpayment. The Commission shall deduct the principal sum from any

future benefits payable to the individual; or

3. Administrative overpayment – in which:

an individual has received any sum as benefits under

the Employment Security Act of 1980 due to an error by

the Commission or an employer, or

Oklahoma Statutes - Title 40. Labor

an individual has received benefits and the decision

to grant benefits was reversed at a higher level of

appeal.

The individual shall be liable to have this sum deducted from any

future benefits payable to the individual with respect to the

benefit year current at the time of the receipt and the next

subsequent benefit year that begins within one (1) year after the

expiration of the benefit year current at the time of the receipt.

No interest shall accrue on administrative overpayments. An

individual may voluntarily repay an administrative overpayment with

private funds.

Added by Laws 1980, c. 323, § 2-613, eff. Oct. 1, 1980. Amended by

Laws 1981, c. 259, § 12, emerg. eff. June 25, 1981; Laws 1986, c.

205, § 5, emerg. eff. June 6, 1986; Laws 1987, c. 10, § 2, emerg.

eff. March 31, 1987; Laws 1992, c. 318, § 1, eff. July 1, 1992; Laws

2002, c. 452, § 13, eff. Nov. 1, 2002; Laws 2005, c. 182, § 5, eff.

Nov. 1, 2005; Laws 2012, c. 196, § 6, emerg. eff. May 8, 2012; Laws

2016, c. 287, § 6, eff. Nov. 1, 2016; Laws 2018, c. 14, § 8, eff.

Nov. 1, 2018.

§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.

§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.

Oklahoma Statutes - Title 40. Labor

Added by Laws 2002, c. 452, § 14, eff. Nov. 1, 2002.

§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.

§40-2-617. Warrant of levy and lien.

WARRANT OF LEVY AND LIEN.

A. If the notice of overpayment determination issued pursuant

to Section 2-616 of this title becomes final due to a lack of appeal

or if the determination is affirmed on appeal, and if the amount due

is not paid within ninety (90) days of the date that the

determination becomes final, then the Oklahoma Employment Security

Commission may issue a warrant of levy and lien under its official

seal, which shall state the name and Social Security number of the

debtor and list the amount of indebtedness with interest. The

warrant of levy and lien shall be for all purposes the equivalent of

a judgment of a court of record.

Oklahoma Statutes - Title 40. Labor

B. The Commission may file a copy of the warrant of levy and

lien with the county clerk of the county or counties in which the

individual has property and thereupon the county clerk shall index

the warrant of levy and lien in the same manner as judgments using

the name of the individual named in the warrant of levy and lien,

indicating that it is due to an overpayment of unemployment

insurance benefits, showing the amount due with interest, the date

upon which the warrant of levy and lien was filed, and shall index

the warrant of levy and lien against the real property described

therein, if any is described. If the county clerk charges a fee for

the filing of the warrant of levy and lien, the Commission may add

the amount of the fee to the indebtedness owing by the individual

named in the warrant of levy and lien.

C. The filing of the notice in the office of the county clerk

of the county in which the individual resides shall constitute and

be evidence and notice of the state's lien upon the title to any

interest in any real or personal property of the individual named in

the notice. The lien shall be in addition to any and all other

liens existing in favor of the state to secure the payment of any

unpaid indebtedness, interest, penalty, fees and costs, and the lien

shall be paramount and superior to all other liens of whatsoever

kind or character, attaching to any of the property subsequent to

the date of the recording and shall be in addition to any other lien

provided for in this act. This lien shall be permanent and

continuing without any requirement for executions under Section 735

of Title 12 of the Oklahoma Statutes or any other similar statute.

This lien shall continue on personal property of the individual

until the amount of the indebtedness, interest, fees and costs are

paid. This lien shall continue on real property until released by

payment or for a maximum of ten (10) years after the date of its

filing.

D. The Commission may file a copy of the notice with the court

clerk in the county in which the individual is employed or resides,

and it shall be filed in the same manner as a judgment of a court of

record for the purpose of pursuing any post-judgment collection

procedure that is deemed appropriate. The Commission may send the

notice to the sheriff in a county in which the individual owns real

or personal property for execution. Upon receiving the notice, the

sheriff shall proceed to execute the notice in all respects and with

like effect and in same manner prescribed by law in respect to

executions against property upon judgment of the court of record;

and the sheriff shall execute and deliver to the purchaser a bill of

sale or deed, as the case may be. Any purchaser, other than the

state, shall be entitled, upon application to the court having

jurisdiction of the property, to have confirmation (the procedure

for which shall be the same as is now provided for the confirmation

of a sale under execution) of the sale prior to the issuance of a

Oklahoma Statutes - Title 40. Labor

bill of sale or deed. The state shall be authorized to make bids at

any such sale to the amount of indebtedness, interest, costs, and

fees accrued. In the event the bid of the state is successful, the

sheriff shall issue a proper muniment of title to the Commission,

and the Commission shall hold the title for the use and benefit of

the state. The state may sell any property obtained in this manner

through the procedures available for the sale of excess property of

the state. Any money received by the Commission through the sale of

property in this manner shall be credited against the indebtedness

of the individual. The sheriff shall be entitled to the same fee

for executing the notice as the sheriff would be entitled to receive

if executing an execution issued by the court clerk of the county

upon a judgment of a court of record.

Added by Laws 2002, c. 452, § 16, eff. Nov. 1, 2002. Amended by

Laws 2016, c. 287, § 7, eff. Nov. 1, 2016.

§40-2-618. Levy on income and monetary assets.

LEVY ON INCOME AND MONETARY ASSETS.

A. As used in this section, the following words have the

following meanings:

1. "Bank" means any state bank or banking association, national

bank or banking association, savings and loan company, credit union,

or any other financial institution;

2. "Bank account" means any checking or savings account the

debtor has with any bank;

3. "Debtor" means any person that is the subject of a warrant

of levy and lien issued pursuant to Section 2-617 of this title;

4. "Earnings" means any form of payment to an individual

including, but not limited to, salary, wages, commission, or other

compensation; and

5. "Employer" means any type of business or organization that

owes earnings to a debtor.

B. If any debtor shall fail to pay his or her indebtedness to

the Oklahoma Employment Security Commission and after the debtor has

been notified of the amount due and demand for payment has been

made, it shall be lawful for the Commission to collect the amount

owed by levy upon the debtor's employer or any bank account of the

debtor.

C. To levy upon an employer of the debtor, the Commission must

serve a Notice of Levy on the employer along with the warrant of

levy and lien that sets out the amount owing on the benefit

overpayment of the debtor, with interest. The levy will have the

same priority, and be subject to the same exceptions, as a

continuing earnings garnishment provided for in Section 1173.4 of

Title 12 of the Oklahoma Statutes. The following procedures will

apply to a Notice of Levy served on an employer:

Oklahoma Statutes - Title 40. Labor

1. The employer shall answer the Notice of Levy on a form

provided by the Commission. The employer shall follow the procedure

for answering a continuing earnings garnishment as set out in

subsection F of Section 1173.4 of Title 12 of the Oklahoma Statutes;

2. The Notice of Levy shall be a lien on the debtor's property

in the same manner as provided for in subsection G of Section 1173.4

of Title 12 of the Oklahoma Statutes. The Notice of Levy shall also

be subject to the procedures and time limits set out in subsections

H, I, J and K of Section 1173.4 of Title 12 of the Oklahoma

Statutes, except that when a document is required to be filed with

the clerk of the court, the document will instead be filed with the

Commission as directed on the forms provided;

3. Any employer that fails or refuses to surrender money or

rights to money belonging to its employee in the employer's

possession, or that fails or refuses to make the appropriate

deduction from wages pursuant to a levy provided for by this statute

upon being served with a Notice of Levy and supporting warrant of

levy and lien of the Commission, shall be liable to the Commission

in a sum equal to the amount of money, rights to money, or wage

deduction not so surrendered, but not exceeding the amount of the

debtor's indebtedness for the collection of which the levy has been

made, together with accrued interest pursuant to Section 2-613 of

this title, and the cost of service of the Notice of Levy. Any

amount recovered in this manner shall be credited against the

liability of the debtor for the benefit overpayment indebtedness,

for which the levy was made; and

4. Any employer in possession of money or rights to money

subject to levy upon which a levy has been made that surrenders the

money or rights to money to the Commission shall be discharged from

any obligation or liability to the debtor and any other person or

entity with respect to such money or rights to money arising from

the surrender or payment.

D. To levy upon a debtor's bank account, the Commission must

serve a Notice of Levy on the bank in which the debtor has an

account, along with the warrant of levy and lien issued against the

debtor. The following procedures will apply to a Notice of Levy

served on a bank:

1. Upon receiving the Notice of Levy and the warrant of levy

and lien issued against the debtor, the bank shall deliver all of

the debtor's interest in the money in the debtor's bank account at

the time of service of the levy, subject to the banker's lien or

right of set off or any other priority claim of the bank, up to the

amount of indebtedness indicated on the warrant of levy and lien

plus accrued interest pursuant to Section 2-613 of this title and

any fees for service of process, to the Commission office indicated

in the Notice of Levy;

Oklahoma Statutes - Title 40. Labor

2. The delivery of this money shall occur within ten (10) days

of the date of service of the Notice of Levy;

3. If there is no money in the debtor's bank account at the

time the Notice of Levy is served, or if the bank account has been

closed, an officer of the bank on which the Notice of Levy is served

shall make a statement to that effect on the Notice of Levy. The

statement shall be notarized and returned to the office of the

Commission that is indicated in the Notice of Levy;

4. Any bank that fails or refuses to surrender money or rights

to money in a bank account subject to levy, upon being served with a

Notice of Levy and supporting warrant of levy and lien of the

Commission, shall be liable to the Commission in a sum equal to the

amount of money or rights to money not so surrendered, but not

exceeding the amount of the debtor's indebtedness for the collection

of which the levy has been made, together with accrued interest

pursuant to Section 2-613 of this title, and the cost of service of

the Notice of Levy. Any amount recovered in this manner shall be

credited against the liability of the debtor for the benefit

overpayment indebtedness, for which the levy was made; and

5. Any bank in possession of money or rights to money subject

to levy, upon which a levy has been made, that surrenders the money

or rights to money to the Commission shall be discharged from any

obligation or liability to the debtor and any other person or entity

with respect to such money or rights to money arising from the

surrender or payment.

E. Service of the Notice of Levy and the warrant of levy and

lien shall be made in the same manner as provided in Section 2004 of

Title 12 of the Oklahoma Statutes for service of process in civil

actions.

F. If a sheriff's department is enlisted to serve the Notice of

Levy, that sheriff's department shall be entitled to a service fee

of Fifty Dollars ($50.00) that is to be paid by the Commission and

added to the debtor's indebtedness.

G. Claims for exemptions and any other matter relating to the

levy shall be filed with the Appeal Tribunal of the Oklahoma

Employment Security Commission. An order of exemption may relate

back no more than thirty (30) days before the filing of the claim

for exemption and shall extend no further than the expiration date

or termination of the levy. Appeal from the Appeal Tribunal

decision shall be governed by the appeal procedures set out in Part

6 of Article 2 of the Employment Security Act of 1980, and the

Administrative Rules of the Oklahoma Employment Security Commission

pertaining thereto.

Added by Laws 2002, c. 452, § 17, eff. Nov. 1, 2002. Amended by

Laws 2003, c. 177, § 5, eff. Nov. 1, 2003; Laws 2008, c. 132, § 10,

eff. Nov. 1, 2008; Laws 2015, c. 249, § 9, eff. Nov. 1, 2015.

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 sixtyday 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.

§40-2-701. Definitions of terms applicable to extended benefits.

DEFINITIONS OF TERMS APPLICABLE TO EXTENDED BENEFITS. The words

and phrases used in this Part shall, unless the context clearly

requires otherwise, have the meanings prescribed in this part.

Added by Laws 1980, c. 323, § 2-701, eff. July 1, 1980.

Oklahoma Statutes - Title 40. Labor

§40-2-702. Applicability.

APPLICABILITY. The provisions of this part shall apply to the

Extended Benefits Program.

Added by Laws 1980, c. 323, § 2-702, eff. July 1, 1980.

§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.

§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.

§40-2-707. State "off" indicator.

STATE "OFF" INDICATOR.

Oklahoma Statutes - Title 40. Labor

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.

§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-consecutiveweek 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.

§40-2-709.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§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.

§40-2-711.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-2-712.

Exhaustee.

Oklahoma Statutes - Title 40. Labor

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.

§40-2-713.

Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-2-714.

Extended benefits.

Oklahoma Statutes - Title 40. Labor

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.

§40-2-715. Eligibility for extended benefits.

ELIGIBILITY FOR EXTENDED BENEFITS.

A. An individual shall be eligible to receive extended benefits

with respect to any week of unemployment in the eligibility period

of the individual only if the Commission finds that with respect to

such week:

1. The individual is an "exhaustee" as defined in Section 2-712

of this title; and

2. Except as otherwise provided by this section, the individual

has satisfied the requirements of the Employment Security Act of

1980, for the receipt of regular benefits that are applicable to

individuals claiming extended benefits, including not being subject

to a disqualification under the Employment Security Act of 1980,

Section 1-101 et seq. of this title, for the receipt of benefits.

B. An individual shall not be eligible for extended benefits

unless, in the base period with respect to which the individual

exhausted all rights to regular benefits, the individual shall have

been paid wages for insured work of not less than one and one-half

(1 1/2) times the amount of wages during that quarter of the base

period of the individual in which the wages were the highest.

C. Any payment of extended benefits under the Employment

Security Act of 1980 shall not be made to any individual for any

week of unemployment in his or her eligibility period during which

the individual:

1. Fails to accept any offer of suitable work;

2. Fails to apply for any suitable work to which referred by

the state employment service; or

3. Fails to actively engage in seeking suitable work.

D. Suitable work shall be defined as any work which is within

such individual's capabilities, except that if the individual

furnishes satisfactory evidence that the individual's prospects for

Oklahoma Statutes - Title 40. Labor

obtaining work in his or her customary occupation within a

reasonably short period are good, the determination of whether any

work is suitable work with respect to such individual shall be made

in accordance with the provisions of Section 2-408 of this title

with respect to regular benefit claimants.

1. Any work which is within the capabilities of such individual

means that the individual has the physical and mental capacity to do

the work and the background and experience which would enable the

individual to perform the job.

2. Work for an extended benefit claimant shall not be

considered suitable if the gross weekly pay of the job does not

exceed the extended weekly benefit amount payable to the individual

for a week of total unemployment plus the amount of any Supplemental

Unemployment Benefits (SUB), as defined in Section 501(c)(17)(D) of

the Internal Revenue Code of 1954, 26 U.S.C., Section 501, payable

for such week and equal the higher of the federal minimum wage

provided by Section 6(a)(1) of the Fair Labor Standards Act of 1938,

29 U.S.C., Section 206, without regard to any exemption or any

applicable state or local minimum wage.

E. If any individual is ineligible for extended benefits for

any week by reason of a failure described in subsection B of this

section, such individual shall be ineligible to receive extended

benefits for the week in which such failure occurred and until the

individual has been employed during at least four (4) different

weeks which begin after such failure and has earned wages equal to

or in excess of four (4) times his weekly benefit amount.

F. 1. Extended benefits shall not be denied to any individual

for any week by reason of a failure to accept an offer of, or apply

for, suitable work if the position was not offered to such

individual in writing or was not listed with the state employment

service.

2. Extended benefits shall not be denied to any individual for

any week by reason of a failure to accept an offer of or apply for

suitable work if such failure would not result in a denial of

benefits under the provisions of Sections 2-408, 2-409, 2-417 and 2418 of this title to the extent that such provisions are not

inconsistent with the provisions of this section.

3. Extended benefits shall not be denied to any individual for

any week by reason of a failure to accept an offer of or apply for

suitable work if the work failed to meet any of the requirements of

Section 2-409 of this title.

G. An individual shall be treated as actively engaged in

seeking work during any week if such individual has engaged in a

systematic and sustained effort to obtain work during such week, and

such individual provides tangible evidence to the state employment

service that he has engaged in such an effort during such week.

Oklahoma Statutes - Title 40. Labor

H. An individual filing an interstate claim shall not be

eligible for extended benefits after the first two (2) weeks of

extended benefits that are payable if no extended benefit period is

in effect for such week in the state where the claim is filed.

I. The state employment service shall refer any claimant

entitled to extended benefits to any suitable work which meets

the criteria prescribed in this section.

Added by Laws 1980, c. 323, § 2-715, eff. July 1, 1980. Amended by

Laws 1981, c. 259, § 14, emerg. eff. June 25, 1981; Laws 1982, c.

304, § 15, operative Oct. 1, 1982; Laws 1984, c. 252, § 4, emerg.

eff. May 29, 1984; Laws 1993, c. 88, § 1, emerg. eff. April 18,

1993; Laws 1994, c. 166, § 3, eff. Sept. 1, 1994; Laws 1995, c. 340,

§ 11, eff. July 1, 1995; Laws 2002, c. 452, § 20, eff. Nov. 1, 2002.

NOTE: Laws 1994, c. 73, § 1 repealed by Laws 1994, c. 166, § 4,

eff. Sept. 1, 1994.

§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.

§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

Oklahoma Statutes - Title 40. Labor

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.

§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.

§40-2-719. Commission to make computations.

COMMISSION TO MAKE COMPUTATIONS. Computations required by the

provisions of this part shall be made by the Commission, in

accordance with regulations prescribed by the Secretary of Labor of

the United States.

Added by Laws 1980, c. 323, § 2-719, eff. July 1, 1980.

§40-2-720.

Commission to ensure compliance.

Oklahoma Statutes - Title 40. Labor

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.

§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.

§40-2-722. Reimbursement deposited in fund.

REIMBURSEMENT DEPOSITED IN FUND. Reimbursement of the federal

share shall be deposited in the Unemployment Compensation Fund

created by this act.

Added by Laws 1980, c. 323, § 2-722, eff. July 1, 1980.

§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.

§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

Oklahoma Statutes - Title 40. Labor

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.

§40-2-801. Child support obligations.

CHILD SUPPORT OBLIGATIONS.

A. The Commission may enter into an agreement with the

Department of Human Services for information required pursuant to

Section 240.12 of Title 56 of the Oklahoma Statutes to identify

persons that owe child support obligations.

B. The Commission shall deduct and withhold from any

unemployment compensation payable to an individual that owes child

support obligations the amount, if any, determined by the Department

of Human Services pursuant to an agreement submitted to the

Commission under 42 U.S.C., Section 654(19)(B)(i) by the state child

support enforcement agency.

C. Any amount deducted and withheld under subsection B of this

section shall be paid by the Commission to the Centralized Support

Registry pursuant to Section 413 of Title 43 of the Oklahoma

Statutes.

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 such individual

to the state child support enforcement agency in satisfaction of the

individual's child support obligations.

E. For purposes of subsections A through D of this section, the

term "unemployment compensation" means any compensation payable

under the Employment Security Act of 1980, Section 1-101 of this

title, 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 appropriate arrangements have

been made for reimbursement by the state child support enforcement

agency for the administrative costs, as determined by the

Commission, incurred by the Commission under this section which are

attributable to child support obligations being enforced by the

state child support enforcement agency.

G. For purposes of this section:

(1) "Child support obligations" means only obligations which

are being enforced pursuant to a plan described in 42 U.S.C.,

Section 654, which has been approved by the Secretary of Health and

Human Services under 42 U.S.C., Section 651 et seq.

(2) "State child support enforcement agency" means the Oklahoma

Department of Human Services, which pursuant to Section 237 of Title

56 of the Oklahoma Statutes is the single state agency in Oklahoma

operating pursuant to a plan described in 42 U.S.C., Section 654,

Oklahoma Statutes - Title 40. Labor

which has been approved by the Secretary of Health and Human

Services under 42 U.S.C., Section 651 et seq.

(3) Deductions from unemployment insurance authorized by

subsection B of this section in satisfaction of child support

obligations are only those obligations defined in paragraph (1) of

this subsection, and the recipient of the deductions shall be

defined as only a state child support enforcement agency operating

pursuant to an approved plan described in 42 U.S.C., Section 654 and

referenced in paragraph (2) of this subsection.

Added by Laws 1982, c. 304, § 18, operative Oct. 1, 1982. Amended

by Laws 1990, c. 235, § 2, eff. Sept. 1, 1990; Laws 2018, c. 14, §

9, eff. Nov. 1, 2018; Laws 2021, c. 424, § 10, eff. Nov. 1, 2021.

§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

Oklahoma Statutes - Title 40. Labor

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.

§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

Oklahoma Statutes - Title 40. Labor

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.

§40-2-900.

Repealed by Laws 2014, c. 220, § 11, eff. Nov. 1, 2014.

§40-2-901.

Repealed by Laws 2014, c. 220, § 11, eff. Nov. 1, 2014.

§40-2-902.

Repealed by Laws 2014, c. 220, § 11, eff. Nov. 1, 2014.

§40-2-903.

Repealed by Laws 2014, c. 220, § 11, eff. Nov. 1, 2014.

§40-2-904.

Repealed by Laws 2014, c. 220, § 11, eff. Nov. 1, 2014.

§40-2-905.

Repealed by Laws 2014, c. 220, § 11, eff. Nov. 1, 2014.

§40-2-906.

Repealed by Laws 2014, c. 220, § 11, eff. Nov. 1, 2014.

§40-2-907.

Repealed by Laws 2014, c. 220, § 11, eff. Nov. 1, 2014.

§40-2-908.

Repealed by Laws 2014, c. 220, § 11, eff. Nov. 1, 2014.

§40-2-909.

Repealed by Laws 2014, c. 220, § 11, eff. Nov. 1, 2014.

§40-2-910.

Repealed by Laws 2014, c. 220, § 11, eff. Nov. 1, 2014.

Source: official Oklahoma text · Last verified 2026-08-27

Frequently Asked Questions About Oklahoma § 40-1.1

What does Oklahoma Statutes § 40-1.1 cover?

Section 40-1.1 ("Reciprocal agreements with labor departments of other") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Oklahoma § 40-1.1?

A common citation format is "Oklahoma Statutes § 40-1.1" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Oklahoma law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.

How does Oklahoma § 40-1.1 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 40-1.1 at the Oklahoma source

Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.

Oklahoma § 40-1.1 - Reciprocal agreements with labor departments of other

§ 40-1.1. Reciprocal agreements with labor departments of other

Related Oklahoma Legal Topics

Frequently Asked Questions About Oklahoma § 40-1.1

What does Oklahoma Statutes § 40-1.1 cover?

How do I cite Oklahoma § 40-1.1?

Is this the official text of Oklahoma law?

How does Oklahoma § 40-1.1 apply to my situation?

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