Oklahoma § 40-3 - Obstructing work of labor officials
Full text of Oklahoma Oklahoma Statutes § 40-3 — Obstructing work of labor officials, with citation guidance and answers to common questions.
§ 40-3. Obstructing work of labor officials
No person shall interfere with, obstruct or hinder by force or
otherwise the Commissioner of Labor, his deputies, assistants, or
special agents, or factory inspectors while in the performance of
their duties, or refuse to properly answer questions asked by such
officers pertaining to the laws over which he has supervision under
the provisions of this act, or refuse them admittance to any place
where and when labor is being performed which is affected by the
provisions of this act.
Laws 1910-11, c. 128, p. 283, § 3.
Oklahoma Statutes - Title 40. Labor
§40-3-101. Applicability.
APPLICABILITY.
(1) The provisions of this Article 3 apply to the payment of
contributions by employers.
(2) The provisions of this Part 1 apply to employers other than
employers who are subject to Part 7, or employers who have elected
to reimburse under Part 8 of this article, or employers who have
elected to reimburse under paragraph 2 of subsection E of Section 1108 of this title.
Added by Laws 1980, c. 323, § 3-101, eff. July 1, 1980.
Amended by
Laws 2006, c. 176, § 11, eff. July 1, 2006.
§40-3-102. Contributions.
CONTRIBUTIONS.
A. Contributions shall accrue and become payable by each
employer for each calendar year in which the employer is subject to
the Employment Security Act of 1980, with respect to wages for
employment. Such contributions shall become due and be paid by each
employer to the Oklahoma Employment Security Commission for the
Unemployment Compensation Fund in accordance with such rules as the
Commission may prescribe, and shall not be deducted, in whole or in
part, from the wages of individuals in the employer's employ.
B. In the payment of any contributions, a fractional part of a
cent shall be disregarded unless it amounts to one-half cent
($0.005) or more, in which case it shall be increased to one cent
($0.01).
C. Each employer shall be notified of its contribution rate for
a given calendar year on or before September 30 of the previous
calendar year. The notice shall be mailed to the employer at the
employer's last-known address. If the employer has elected to be
notified by electronic means according to procedures set out in
Oklahoma Employment Security Commission rules, notice shall be
deemed to be given when the Commission transmits the notification by
electronic means. The employer shall file an appeal to the rate
notice within twenty (20) days after the mailing of the notice of
the contribution rate, or the date of transmission by electronic
means. Upon the filing of a timely appeal, the Commission shall
provide for a review and issue a determination to the employer. If
the employer does not file a timely appeal, the contribution rate of
the employer shall become conclusive and binding.
D. Within twenty (20) days after the date of mailing of the
notice of the determination, the employer may file with the
Commission at the address prescribed in the notice the employer's
specific written objections to the contribution rate so determined.
The matter will be heard upon those specific written objections by a
representative appointed by the Commission. The decision shall be
Oklahoma Statutes - Title 40. Labor
made in writing and notice shall be mailed to the employer. The
employer may appeal to the district court by filing a petition for
review with the clerk of that court within thirty (30) days after
the date of mailing stated upon the notice of decision.
Added by Laws 1980, c. 323, § 3-102, eff. July 1, 1980. Amended by
Laws 1981, c. 259, § 15, emerg. eff. June 25, 1981; Laws 1993, c.
219, § 12, eff. Sept. 1, 1993; Laws 1997, c. 30, § 12, eff. July 1,
1997; Laws 2006, c. 176, § 12, eff. July 1, 2006; Laws 2012, c. 196,
§ 7, emerg. eff. May 8, 2012; Laws 2019, c. 251, § 7, eff. July 1,
2019.
§40-3-103.
Repealed by Laws 2016, c. 287, § 13, eff. Nov. 1, 2016.
§40-3-104.
Repealed by Laws 2013, c. 71, § 14, eff. Nov. 1, 2013.
§40-3-105. Benefit wages - Quarter charged.
BENEFIT WAGES - QUARTER CHARGED.
When in any benefit year a claimant is paid benefits for his or
her fifth compensable week of unemployment or is paid benefits as
defined in paragraph 3 of Section 4-702 of this title, his or her
taxable wages during his or her base period shall be treated, for
the purpose of this part, as though they had been paid in the
calendar quarter in which the fifth compensable week of unemployment
benefits are paid.
Added by Laws 1980, c. 323, § 3-105, eff. July 1, 1980. Amended by
Laws 1983, c. 270, § 9, emerg. eff. June 23, 1983; Laws 1995, c.
340, § 13, eff. Jan. 1, 1996; Laws 2014, c. 220, § 9, eff. Nov. 1,
2014.
§40-3-106. Benefit wages charged and relief therefrom.
BENEFIT WAGES CHARGED AND RELIEF THEREFROM.
A. The Oklahoma Employment Security Commission shall give
notice to each base period employer after the claimant has been
issued his or her fifth week of benefits by the Commission or after
the Commission receives notice of the amounts paid as benefits by
another state under a reciprocal arrangement. This notice shall
give the name and Social Security number of the claimant, the date
the claim was filed, and the amount of benefit wages charged to the
employer in each quarter of the base period.
B. Within twenty (20) days from the date stated on the notice,
the employer may file an objection to being charged benefit wages as
set forth in subsection G of this section. The employer's written
objection must set forth specifically:
1. The date employment was terminated;
2. Specific details of the termination including the reason
given by the individual for voluntarily leaving the employment, or
the nature of the misconduct for discharge;
Oklahoma Statutes - Title 40. Labor
3. Specific details of the regular scheduled part-time or fulltime employment of the employee including the starting date, and
ending date if any, of the continuous period of employment; and
4. Other information as called for by the notice.
C. Upon receipt of the employer's objection, the Commission
shall make a determination and notify the employer as to whether or
not the employer is entitled to be relieved from benefit wage
charges. Additionally, the twenty-day time period for filing an
objection as provided for in subsection B of this section may be
waived for good cause shown.
D. Within twenty (20) days after the issuing of the
determination provided for in subsection C of this section, the
employer may file with the Assessment Board a protest to the
determination and request an oral hearing de novo to present
evidence in support of its protest. The Assessment Board shall
advise the employer of the date of the hearing, which shall not be
less than ten (10) days from the date of notice. At the discretion
of the Commission, this hearing shall be conducted by the Assessment
Board. After the hearing, the Assessment Board shall notify the
employer of its findings.
E. If any employer does not file a timely appeal of the
determination to the Assessment Board, the determination shall be
final.
F. The employer or the Commission may appeal the Assessment
Board's order of the Commission or its representative to the
district court by filing a petition for review with the district
court clerk within thirty (30) days after the date the order was
issued to all parties.
G. The benefit wages charged to an employer for a given
calendar year shall be the total of the benefit wages stated in the
notices given to the employer. Provided, that an employer shall be
relieved of a benefit wage charge if the employer proves to the
satisfaction of the Commission that the benefit wage charge includes
wages paid by the employer to any employee or former employee, who:
1. Voluntarily left employment without good cause connected to
the work;
2. Was discharged from employment for misconduct connected with
his or her work;
3. Was a regular scheduled employee of the separating employer
prior to the week the employee separated from other employment, and
continued to work for the employer through the fifth compensable
week of unemployment of the established benefit year;
4. Was separated from employment as a direct result of a major
natural disaster, declared as such by the President pursuant to the
Disaster Relief Act of 1974, P.L. 93-288, and such employee would
have been entitled to disaster unemployment assistance if he or she
had not received unemployment insurance benefits;
Oklahoma Statutes - Title 40. Labor
5. Was discharged by an employer for unsatisfactory performance
during an initial employment probationary period. As used in this
paragraph, "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. The employee
must be informed of the probationary period within the first seven
(7) work days. There must be conclusive evidence to establish that
the individual was separated due to unsatisfactory work performance;
6. Left employment to attend training approved under the Trade
Act of 1974 and is allowed unemployment benefits pursuant to Section
2-416 of this title; or
7. Was separated from employment for compelling family
circumstances as defined in Section 2-210 of this title.
H. If an employer recalls an employee deemed unemployed as
defined by the Employment Security Act of 1980 and the employee
continues to be employed or the employee voluntarily terminates
employment or is discharged for misconduct within the benefit year,
the employer shall be entitled to have the benefit wage charged
against the employer's experience rating for the employee reduced by
the ratio of the number of weeks of remaining eligibility of the
employee to the total number of weeks of entitlement.
I. An employer shall not be assessed a benefit wage charge of a
laid-off employee if the employer lists as an objection in a
statement filed in accordance with subsection B of this section that
the employee collecting benefits was hired to replace a United
States serviceman or servicewoman called into active duty and laidoff upon the return to work by that serviceman or servicewoman. The
Unemployment Compensation Fund shall be charged with the benefit
wages of the laid-off employee.
J. If the Commission receives a notice of amounts paid as
benefits by another state under a reciprocal agreement, and the
notice is received after three (3) years from the effective date of
the underlying benefit claim, no benefit wage charge will be made
against the employer identified in the notice, or if a benefit wage
charge is made based on such a notice, the employer will be relieved
of the charge when the facts are brought to the attention of the
Commission.
K. An employer shall not be eligible to be relieved of a
benefit wage charge under paragraphs 1 and 2 of subsection G of this
section if the employer was sent a notice of benefit claim, pursuant
to Section 2-503 of this title, and failed to timely file protest to
the benefit claim.
Added by Laws 1980, c. 323, § 3-106, eff. July 1, 1980. Amended by
Laws 1981, c. 259, § 16, emerg. eff. June 25, 1981; Laws 1982, c.
150, § 1, emerg. eff. April 12, 1982; Laws 1983, c. 270, § 10,
emerg. eff. June 23, 1983; Laws 1990, c. 333, § 5, emerg. eff. May
Oklahoma Statutes - Title 40. Labor
31, 1990; Laws 1991, c. 120, § 1, emerg. eff. April 29, 1991; Laws
1991, c. 254, § 15, eff. July 1, 1991; Laws 1992, c. 318, § 3, eff.
July 1, 1992; Laws 1995, c. 340, § 14, eff. Jan. 1, 1996; Laws 1997,
c. 30, § 13, eff. July 1, 1997; Laws 1998, c. 161, § 10, eff. July
1, 1998; Laws 2002, c. 452, § 22, eff. Nov. 1, 2002; Laws 2003, c.
177, § 6, eff. Nov. 1, 2003; Laws 2004, c. 102, § 6, eff. Nov. 1,
2004; Laws 2005, c. 182, § 6, eff. Nov. 1, 2005; Laws 2006, c. 176,
§ 13, eff. July 1, 2006; Laws 2007, c. 354, § 7, eff. Nov. 1, 2007;
Laws 2009, c. 460, § 5, eff. Nov. 1, 2009; Laws 2011, c. 256, § 12;
Laws 2012, c. 196, § 8, emerg. eff. May 8, 2012; Laws 2015, c. 249,
§ 13, eff. Nov. 1, 2015; Laws 2019, c. 251, § 8, eff. July 1, 2019;
Laws 2022, c. 360, § 18, eff. Nov. 1, 2022.
§40-3-106.1. Relief from benefit wages charged - Addendum.
RELIEF FROM BENEFIT WAGES CHARGED - ADDENDUM.
A. For purposes of this section, "pandemic" means a health
state of emergency declared by the Governor.
B. The benefit wages charged to an employer for a given
calendar year shall be the total of the benefit wages stated in the
notices given to the employer by the Commission. Provided, an
employer's benefit wages shall not include wages paid by the
employer to any employee who was separated from employment as a
direct result of a natural disaster, pandemic, fire, flood or
explosion that causes employees to be separated from one employer's
employment.
Added by Laws 1995, c. 340, § 15, emerg. eff. June 9, 1995. Amended
by Laws 2021, c. 424, § 11, eff. Nov. 1, 2021.
§40-3-106.2. Separating employers - Relief from benefit wage
charges.
SEPARATING EMPLOYERS – RELIEF FROM BENEFIT WAGE CHARGES.
A separating employer will not be charged with benefit wages, or
will be relieved of the charge upon notification of the Oklahoma
Employment Security Commission, if the former employee who is the
subject of the charge was separated from employment under one of the
circumstances listed in subsection G of Section 3-106 of Title 40 of
the Oklahoma Statutes.
Added by Laws 2006, c. 176, § 14, eff. July 1, 2006.
§40-3-107. Benefit wage ratio.
BENEFIT WAGE RATIO.
The benefit wage ratio of each employer shall be a percentage
equal to the total of the employer's benefit wages in the experience
period divided by the employer's total taxable payroll for the
experience period on which contributions have been paid to the
Commission on or before July 31 of the calendar year immediately
preceding the year for which the tax rate is being calculated.
Oklahoma Statutes - Title 40. Labor
Added by Laws 1980, c. 323, § 3-107, eff. July 1, 1980. Amended by
Laws 2006, c. 176, § 15, eff. July 1, 2006; Laws 2016, c. 287, § 8,
eff. Nov. 1, 2016.
§40-3-108. State experience factor.
STATE EXPERIENCE FACTOR.
The total benefits paid from the Unemployment Compensation Fund
during the experience period, less all amounts credited to the Fund
other than employers' contributions, interest, penalties, fees and
interest earned on the Fund, divided by the statewide total of
benefit wages of all employers for the experience period, after
adjustments to the nearest multiple of one percent (1%) shall be
termed the "state experience factor." The state experience factor
for any year shall be determined prior to the due date of the first
contribution payment on wages for employment in that year.
Added by Laws 1980, c. 323, § 3-108, eff. July 1, 1980. Amended by
Laws 1993, c. 219, § 13, eff. Sept. 1, 1993; Laws 2006, c. 176, §
16, eff. July 1, 2006.
§40-3-109. Experience rate.
EXPERIENCE RATE. The contribution rate for each employer for
each calendar quarter after July 1, 2010, to be applied to the
employer’s current payroll shall be in accordance with the following
table based upon the state experience factor and his benefit wage
ratio:
When the State
Experience
Factor
Is:
If the Employer’s Benefit Wage Ratio Does Not Exceed:
1%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2
5.0
10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0
3
3.3
6.7
10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3
4
2.5
5.0
7.5
10.0 12.5 15.0 17.5 20.0 22.5 25.0
5
2.0
4.0
6.0
8.0
10.0 12.0 14.0 16.0 18.0 20.0
6
1.7
3.3
5.0
6.7
8.3
10.0 11.7 13.3 15.0 16.7
7
1.4
2.9
4.3
5.7
7.1
8.6
10.0 11.4 12.9 14.3
8
1.3
2.5
3.8
5.0
6.3
7.5
8.8
10.0 11.3 12.5
9
1.1
2.2
3.3
4.4
5.6
6.7
7.8
8.9
10.0 11.1
10
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
10.0
11
0.9
1.8
2.7
3.6
4.5
5.5
6.4
7.3
8.2
9.1
12
0.8
1.7
2.5
3.3
4.2
5.0
5.8
6.7
7.5
8.3
13
0.8
1.5
2.3
3.1
3.8
4.6
5.4
6.2
6.9
7.7
14
0.7
1.4
2.1
2.9
3.6
4.3
5.0
5.7
6.4
7.1
15
0.7
1.3
2.0
2.7
3.3
4.0
4.7
5.3
6.0
6.7
16
0.6
1.3
1.9
2.5
3.1
3.8
4.4
5.0
5.6
6.3
17
0.6
1.2
1.8
2.4
2.9
3.5
4.1
4.7
5.3
5.9
18
0.6
1.1
1.7
2.2
2.8
3.3
3.9
4.4
5.0
5.6
Oklahoma Statutes - Title 40. Labor
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
0.5
0.5
0.5
0.5
0.4
0.4
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
1.1
1.6
2.1
2.6
3.2
3.7
4.2
4.7
5.3
1.0
1.5
2.0
2.5
3.0
3.5
4.0
4.5
5.0
1.0
1.4
1.9
2.4
2.9
3.3
3.8
4.3
4.8
0.9
1.4
1.8
2.3
2.7
3.2
3.6
4.1
4.5
0.9
1.3
1.7
2.2
2.6
3.0
3.5
3.9
4.3
0.8
1.3
1.7
2.1
2.5
2.9
3.3
3.8
4.2
0.8
1.2
1.6
2.0
2.4
2.8
3.2
3.6
4.0
0.8
1.2
1.5
1.9
2.3
2.7
3.1
3.5
3.8
0.7
1.1
1.5
1.9
2.2
2.6
3.0
3.3
3.7
0.7
1.1
1.4
1.8
2.1
2.5
2.9
3.2
3.6
0.7
1.0
1.4
1.7
2.1
2.4
2.8
3.1
3.4
0.7
1.0
1.3
1.7
2.0
2.3
2.7
3.0
3.3
0.6
1.0
1.3
1.6
1.9
2.3
2.6
2.9
3.2
0.6
0.9
1.3
1.6
1.9
2.2
2.5
2.8
3.1
0.6
0.9
1.2
1.5
1.8
2.1
2.4
2.7
3.0
0.6
0.9
1.2
1.5
1.8
2.1
2.4
2.6
2.9
0.6
0.9
1.1
1.4
1.7
2.0
2.3
2.6
2.9
0.6
0.8
1.1
1.4
1.7
1.9
2.2
2.5
2.8
0.5
0.8
1.1
1.4
1.6
1.9
2.2
2.4
2.7
0.5
0.8
1.1
1.3
1.6
1.8
2.1
2.4
2.6
0.5
0.8
1.0
1.3
1.5
1.8
2.1
2.3
2.6
0.5
0.8
1.0
1.3
1.5
1.8
2.0
2.3
2.5
0.5
0.7
1.0
1.2
1.5
1.7
2.0
2.2
2.4
0.5
0.7
1.0
1.2
1.4
1.7
1.9
2.1
2.4
0.5
0.7
0.9
1.2
1.4
1.6
1.9
2.1
2.3
0.5
0.7
0.9
1.1
1.4
1.6
1.8
2.0
2.3
0.4
0.7
0.9
1.1
1.3
1.6
1.8
2.0
2.2
0.4
0.7
0.9
1.1
1.3
1.5
1.7
2.0
2.2
0.4
0.6
0.9
1.1
1.3
1.5
1.7
1.9
2.1
0.4
0.6
0.8
1.0
1.3
1.5
1.7
1.9
2.1
0.4
0.6
0.8
1.0
1.2
1.4
1.6
1.8
2.0
0.4
0.6
0.8
1.0
1.2
1.4
1.6
1.8
2.0
The Employer’s Contribution Rate Shall Be:
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
1.0
When the State
Experience
Factor
Is:
If the Employer’s Benefit Wage Ratio Does Not Exceed:
1%
110% 120% 130% 140% 150% 160% 170% 180% 190% 200%
2
55.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0
3
36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7
4
27.5 30.0 32.5 35.0 37.5 40.0 42.5 45.0 47.5 50.0
5
22.0 24.0 26.0 28.0 30.0 32.0 34.0 36.0 38.0 40.0
6
18.3 20.0 21.7 23.3 25.0 26.7 28.3 30.0 31.7 33.3
7
15.7 17.1 18.6 20.0 21.4 22.9 24.3 25.7 27.1 28.6
8
13.8 15.0 16.3 17.5 18.8 20.0 21.3 22.5 23.8 25.0
9
12.2 13.3 14.4 15.6 16.7 17.8 18.9 20.0 21.1 22.2
Oklahoma Statutes - Title 40. Labor
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
11.0
10.0
9.2
8.5
7.9
7.3
6.9
6.5
6.1
5.8
5.5
5.2
5.0
4.8
4.6
4.4
4.2
4.1
3.9
3.8
3.7
3.5
3.4
3.3
3.2
3.1
3.1
3.0
2.9
2.8
2.8
2.7
2.6
2.6
2.5
2.4
2.4
2.3
2.3
2.2
2.2
12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0
10.9 11.8 12.7 13.6 14.5 15.5 16.4 17.3 18.2
10.0 10.8 11.7 12.5 13.3 14.2 15.0 15.8 16.7
9.2
10.0 10.8 11.5 12.3 13.1 13.8 14.6 15.4
8.6
9.3
10.0 10.7 11.4 12.1 12.9 13.6 14.3
8.0
8.7
9.3
10.0 10.7 11.3 12.0 12.7 13.3
7.5
8.1
8.8
9.4
10.0 10.6 11.3 11.9 12.5
7.1
7.6
8.2
8.8
9.4
10.0 10.6 11.2 11.8
6.7
7.2
7.8
8.3
8.9
9.4
10.0 10.6 11.1
6.3
6.8
7.4
7.9
8.4
8.9
9.5
10.0 10.5
6.0
6.5
7.0
7.5
8.0
8.5
9.0
9.5
10.0
5.7
6.2
6.7
7.1
7.6
8.1
8.6
9.0
9.5
5.5
5.9
6.4
6.8
7.3
7.7
8.2
8.6
9.1
5.2
5.7
6.1
6.5
7.0
7.4
7.8
8.3
8.7
5.0
5.4
5.8
6.3
6.7
7.1
7.5
7.9
8.3
4.8
5.2
5.6
6.0
6.4
6.8
7.2
7.6
8.0
4.6
5.0
5.4
5.8
6.2
6.5
6.9
7.3
7.7
4.4
4.8
5.2
5.6
5.9
6.3
6.7
7.0
7.4
4.3
4.6
5.0
5.4
5.7
6.1
6.4
6.8
7.1
4.1
4.5
4.8
5.2
5.5
5.9
6.2
6.6
6.9
4.0
4.3
4.7
5.0
5.3
5.7
6.0
6.3
6.7
3.9
4.2
4.5
4.8
5.2
5.5
5.8
6.1
6.5
3.8
4.1
4.4
4.7
5.0
5.3
5.6
5.9
6.3
3.6
3.9
4.2
4.5
4.8
5.2
5.5
5.8
6.1
3.5
3.8
4.1
4.4
4.7
5.0
5.3
5.6
5.9
3.4
3.7
4.0
4.3
4.6
4.9
5.1
5.4
5.7
3.3
3.6
3.9
4.2
4.4
4.7
5.0
5.3
5.6
3.2
3.5
3.8
4.1
4.3
4.6
4.9
5.1
5.4
3.2
3.4
3.7
3.9
4.2
4.5
4.7
5.0
5.3
3.1
3.3
3.6
3.8
4.1
4.4
4.6
4.9
5.1
3.0
3.3
3.5
3.8
4.0
4.3
4.5
4.8
5.0
2.9
3.2
3.4
3.7
3.9
4.1
4.4
4.6
4.9
2.9
3.1
3.3
3.6
3.8
4.0
4.3
4.5
4.8
2.8
3.0
3.3
3.5
3.7
4.0
4.2
4.4
4.7
2.7
3.0
3.2
3.4
3.6
3.9
4.1
4.3
4.5
2.7
2.9
3.1
3.3
3.6
3.8
4.0
4.2
4.4
2.6
2.8
3.0
3.3
3.5
3.7
3.9
4.1
4.3
2.6
2.8
3.0
3.2
3.4
3.6
3.8
4.0
4.3
2.5
2.7
2.9
3.1
3.3
3.5
3.8
4.0
4.2
2.4
2.7
2.9
3.1
3.3
3.5
3.7
3.9
4.1
2.4
2.6
2.8
3.0
3.2
3.4
3.6
3.8
4.0
The Employer’s Contribution Rate Shall Be:
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
2.0
When the State
Experience
Factor
Is:
If the Employer’s Benefit Wage Ratio Does Not Exceed:
Oklahoma Statutes - Title 40. Labor
1%
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
210% 220% 230% 240% 250% 260% 270% 280% 290% 300%
105.0 110.0 115.0 120.0 125.0 130.0 135.0 140.0 145.0 150.0
70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0
52.5 55.0 57.5 60.0 62.5 65.0 67.5 70.0 72.5 75.0
42.0 44.0 46.0 48.0 50.0 52.0 54.0 56.0 58.0 60.0
35.0 36.7 38.3 40.0 41.7 43.3 45.0 46.7 48.3 50.0
30.0 31.4 32.9 34.3 35.7 37.1 38.6 40.0 41.4 42.9
26.3 27.5 28.8 30.0 31.3 32.5 33.8 35.0 36.3 37.5
23.3 24.4 25.6 26.7 27.8 28.9 30.0 31.1 32.2 33.3
21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0
19.1 20.0 20.9 21.8 22.7 23.6 24.5 25.5 26.4 27.3
17.5 18.3 19.2 20.0 20.8 21.7 22.5 23.3 24.2 25.0
16.2 16.9 17.7 18.5 19.2 20.0 20.8 21.5 22.3 23.1
15.0 15.7 16.4 17.1 17.9 18.6 19.3 20.0 20.7 21.4
14.0 14.7 15.3 16.0 16.7 17.3 18.0 18.7 19.3 20.0
13.1 13.8 14.4 15.0 15.6 16.3 16.9 17.5 18.1 18.8
12.4 12.9 13.5 14.1 14.7 15.3 15.9 16.5 17.1 17.6
11.7 12.2 12.8 13.3 13.9 14.4 15.0 15.6 16.1 16.7
11.1 11.6 12.1 12.6 13.2 13.7 14.2 14.7 15.3 15.8
10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0
10.0 10.5 11.0 11.4 11.9 12.4 12.9 13.3 13.8 14.3
9.5
10.0 10.5 10.9 11.4 11.8 12.3 12.7 13.2 13.6
9.1
9.6
10.0 10.4 10.9 11.3 11.7 12.2 12.6 13.0
8.8
9.2
9.6
10.0 10.4 10.8 11.3 11.7 12.1 12.5
8.4
8.8
9.2
9.6
10.0 10.4 10.8 11.2 11.6 12.0
8.1
8.5
8.8
9.2
9.6
10.0 10.4 10.8 11.2 11.5
7.8
8.1
8.5
8.9
9.3
9.6
10.0 10.4 10.7 11.1
7.5
7.9
8.2
8.6
8.9
9.3
9.6
10.0 10.4 10.7
7.2
7.6
7.9
8.3
8.6
9.0
9.3
9.7
10.0 10.3
7.0
7.3
7.7
8.0
8.3
8.7
9.0
9.3
9.7
10.0
6.8
7.1
7.4
7.7
8.1
8.4
8.7
9.0
9.4
9.7
6.6
6.9
7.2
7.5
7.8
8.1
8.4
8.8
9.1
9.4
6.4
6.7
7.0
7.3
7.6
7.9
8.2
8.5
8.8
9.1
6.2
6.5
6.8
7.1
7.4
7.6
7.9
8.2
8.5
8.8
6.0
6.3
6.6
6.9
7.1
7.4
7.7
8.0
8.3
8.6
5.8
6.1
6.4
6.7
6.9
7.2
7.5
7.8
8.1
8.3
5.7
5.9
6.2
6.5
6.8
7.0
7.3
7.6
7.8
8.1
5.5
5.8
6.1
6.3
6.6
6.8
7.1
7.4
7.6
7.9
5.4
5.6
5.9
6.2
6.4
6.7
6.9
7.2
7.4
7.7
5.3
5.5
5.8
6.0
6.3
6.5
6.8
7.0
7.3
7.5
5.1
5.4
5.6
5.9
6.1
6.3
6.6
6.8
7.1
7.3
5.0
5.2
5.5
5.7
6.0
6.2
6.4
6.7
6.9
7.1
4.9
5.1
5.3
5.6
5.8
6.0
6.3
6.5
6.7
7.0
4.8
5.0
5.2
5.5
5.7
5.9
6.1
6.4
6.6
6.8
4.7
4.9
5.1
5.3
5.6
5.8
6.0
6.2
6.4
6.7
4.6
4.8
5.0
5.2
5.4
5.7
5.9
6.1
6.3
6.5
4.5
4.7
4.9
5.1
5.3
5.5
5.7
6.0
6.2
6.4
Oklahoma Statutes - Title 40. Labor
48
49
50
4.4
4.3
4.2
4.6
4.8
5.0
5.2
5.4
5.6
5.8
6.0
6.3
4.5
4.7
4.9
5.1
5.3
5.5
5.7
5.9
6.1
4.4
4.6
4.8
5.0
5.2
5.4
5.6
5.8
6.0
The Employer’s Contribution Rate Shall Be:
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
3.0
When the State
Experience
Factor
Is:
If the Employer’s Benefit Wage Ratio Does Not Exceed:
1%
310% 320% 330% 340% 350% 360% 370% 380% 390% 400%
2
155.0 160.0 165.0 170.0 175.0 180.0 185.0 190.0 195.0 200.0
3
103.3 106.7 110.0 113.3 116.7 120.0 123.3 126.7 130.0 133.3
4
77.5 80.0 82.5 85.0 87.5 90.0 92.5 95.0 97.5 100.0
5
62.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0
6
51.7 53.3 55.0 56.7 58.3 60.0 61.7 63.3 65.0 66.7
7
44.3 45.7 47.1 48.6 50.0 51.4 52.9 54.3 55.7 57.1
8
38.8 40.0 41.3 42.5 43.8 45.0 46.3 47.5 48.8 50.0
9
34.4 35.6 36.7 37.8 38.9 40.0 41.1 42.2 43.3 44.4
10
31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0
11
28.2 29.1 30.0 30.9 31.8 32.7 33.6 34.5 35.5 36.4
12
25.8 26.7 27.5 28.3 29.2 30.0 30.8 31.7 32.5 33.3
13
23.8 24.6 25.4 26.2 26.9 27.7 28.5 29.2 30.0 30.8
14
22.1 22.9 23.6 24.3 25.0 25.7 26.4 27.1 27.9 28.6
15
20.7 21.3 22.0 22.7 23.3 24.0 24.7 25.3 26.0 26.7
16
19.4 20.0 20.6 21.3 21.9 22.5 23.1 23.8 24.4 25.0
17
18.2 18.8 19.4 20.0 20.6 21.2 21.8 22.4 22.9 23.5
18
17.2 17.8 18.3 18.9 19.4 20.0 20.6 21.1 21.7 22.2
19
16.3 16.8 17.4 17.9 18.4 18.9 19.5 20.0 20.5 21.1
20
15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0
21
14.8 15.2 15.7 16.2 16.7 17.1 17.6 18.1 18.6 19.0
22
14.1 14.5 15.0 15.5 15.9 16.4 16.8 17.3 17.7 18.2
23
13.5 13.9 14.3 14.8 15.2 15.7 16.1 16.5 17.0 17.4
24
12.9 13.3 13.8 14.2 14.6 15.0 15.4 15.8 16.3 16.7
25
12.4 12.8 13.2 13.6 14.0 14.4 14.8 15.2 15.6 16.0
26
11.9 12.3 12.7 13.1 13.5 13.8 14.2 14.6 15.0 15.4
27
11.5 11.9 12.2 12.6 13.0 13.3 13.7 14.1 14.4 14.8
28
11.1 11.4 11.8 12.1 12.5 12.9 13.2 13.6 13.9 14.3
29
10.7 11.0 11.4 11.7 12.1 12.4 12.8 13.1 13.4 13.8
30
10.3 10.7 11.0 11.3 11.7 12.0 12.3 12.7 13.0 13.3
31
10.0 10.3 10.6 11.0 11.3 11.6 11.9 12.3 12.6 12.9
32
9.7
10.0 10.3 10.6 10.9 11.3 11.6 11.9 12.2 12.5
33
9.4
9.7
10.0 10.3 10.6 10.9 11.2 11.5 11.8 12.1
34
9.1
9.4
9.7
10.0 10.3 10.6 10.9 11.2 11.5 11.8
35
8.9
9.1
9.4
9.7
10.0 10.3 10.6 10.9 11.1 11.4
36
8.6
8.9
9.2
9.4
9.7
10.0 10.3 10.6 10.8 11.1
37
8.4
8.6
8.9
9.2
9.5
9.7
10.0 10.3 10.5 10.8
38
8.2
8.4
8.7
8.9
9.2
9.5
9.7
10.0 10.3 10.5
Oklahoma Statutes - Title 40. Labor
39
40
41
42
43
44
45
46
47
48
49
50
7.9
7.8
7.6
7.4
7.2
7.0
6.9
6.7
6.6
6.5
6.3
6.2
8.2
8.5
8.7
9.0
9.2
9.5
9.7
10.0 10.3
8.0
8.3
8.5
8.8
9.0
9.3
9.5
9.8
10.0
7.8
8.0
8.3
8.5
8.8
9.0
9.3
9.5
9.8
7.6
7.9
8.1
8.3
8.6
8.8
9.0
9.3
9.5
7.4
7.7
7.9
8.1
8.4
8.6
8.8
9.1
9.3
7.3
7.5
7.7
8.0
8.2
8.4
8.6
8.9
9.1
7.1
7.3
7.6
7.8
8.0
8.2
8.4
8.7
8.9
7.0
7.2
7.4
7.6
7.8
8.0
8.3
8.5
8.7
6.8
7.0
7.2
7.4
7.7
7.9
8.1
8.3
8.5
6.7
6.9
7.1
7.3
7.5
7.7
7.9
8.1
8.3
6.5
6.7
6.9
7.1
7.3
7.6
7.8
8.0
8.2
6.4
6.6
6.8
7.0
7.2
7.4
7.6
7.8
8.0
The Employer’s Contribution Rate Shall Be:
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9
4.0
When the State
Experience
Factor
Is:
If the Employer’s Benefit Wage Ratio Does Not Exceed:
1%
410% 420% 430% 440% 450% 460% 470% 480% 490% 500%
2
205.0 210.0 215.0 220.0 225.0 230.0 235.0 240.0 245.0 250.0
3
136.7 140.0 143.3 146.7 150.0 153.3 156.7 160.0 163.3 166.7
4
102.5 105.0 107.5 110.0 112.5 115.0 117.5 120.0 122.5 125.0
5
82.0 84.0 86.0 88.0 90.0 92.0 94.0 96.0 98.0 100.0
6
68.3 70.0 71.7 73.3 75.0 76.7 78.3 80.0 81.7 83.3
7
58.6 60.0 61.4 62.9 64.3 65.7 67.1 68.6 70.0 71.4
8
51.3 52.5 53.8 55.0 56.3 57.5 58.8 60.0 61.3 62.5
9
45.6 46.7 47.8 48.9 50.0 51.1 52.2 53.3 54.4 55.6
10
41.0 42.0 43.0 44.0 45.0 46.0 47.0 48.0 49.0 50.0
11
37.3 38.2 39.1 40.0 40.9 41.8 42.7 43.6 44.5 45.5
12
34.2 35.0 35.8 36.7 37.5 38.3 39.2 40.0 40.8 41.7
13
31.5 32.3 33.1 33.8 34.6 35.4 36.2 36.9 37.7 38.5
14
29.3 30.0 30.7 31.4 32.1 32.9 33.6 34.3 35.0 35.7
15
27.3 28.0 28.7 29.3 30.0 30.7 31.3 32.0 32.7 33.3
16
25.6 26.3 26.9 27.5 28.1 28.8 29.4 30.0 30.6 31.3
17
24.1 24.7 25.3 25.9 26.5 27.1 27.6 28.2 28.8 29.4
18
22.8 23.3 23.9 24.4 25.0 25.6 26.1 26.7 27.2 27.8
19
21.6 22.1 22.6 23.2 23.7 24.2 24.7 25.3 25.8 26.3
20
20.5 21.0 21.5 22.0 22.5 23.0 23.5 24.0 24.5 25.0
21
19.5 20.0 20.5 21.0 21.4 21.9 22.4 22.9 23.3 23.8
22
18.6 19.1 19.5 20.0 20.5 20.9 21.4 21.8 22.3 22.7
23
17.8 18.3 18.7 19.1 19.6 20.0 20.4 20.9 21.3 21.7
24
17.1 17.5 17.9 18.3 18.8 19.2 19.6 20.0 20.4 20.8
25
16.4 16.8 17.2 17.6 18.0 18.4 18.8 19.2 19.6 20.0
26
15.8 16.2 16.5 16.9 17.3 17.7 18.1 18.5 18.8 19.2
27
15.2 15.6 15.9 16.3 16.7 17.0 17.4 17.8 18.1 18.5
28
14.6 15.0 15.4 15.7 16.1 16.4 16.8 17.1 17.5 17.9
29
14.1 14.5 14.8 15.2 15.5 15.9 16.2 16.6 16.9 17.2
Oklahoma Statutes - Title 40. Labor
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
13.7
13.2
12.8
12.4
12.1
11.7
11.4
11.1
10.8
10.5
10.3
10.0
9.8
9.5
9.3
9.1
8.9
8.7
8.5
8.4
8.2
14.0 14.3 14.7 15.0 15.3 15.7 16.0 16.3 16.7
13.5 13.9 14.2 14.5 14.8 15.2 15.5 15.8 16.1
13.1 13.4 13.8 14.1 14.4 14.7 15.0 15.3 15.6
12.7 13.0 13.3 13.6 13.9 14.2 14.5 14.8 15.2
12.4 12.6 12.9 13.2 13.5 13.8 14.1 14.4 14.7
12.0 12.3 12.6 12.9 13.1 13.4 13.7 14.0 14.3
11.7 11.9 12.2 12.5 12.8 13.1 13.3 13.6 13.9
11.4 11.6 11.9 12.2 12.4 12.7 13.0 13.2 13.5
11.1 11.3 11.6 11.8 12.1 12.4 12.6 12.9 13.2
10.8 11.0 11.3 11.5 11.8 12.1 12.3 12.6 12.8
10.5 10.8 11.0 11.3 11.5 11.8 12.0 12.3 12.5
10.2 10.5 10.7 11.0 11.2 11.5 11.7 12.0 12.2
10.0 10.2 10.5 10.7 11.0 11.2 11.4 11.7 11.9
9.8
10.0 10.2 10.5 10.7 10.9 11.2 11.4 11.6
9.5
9.8
10.0 10.2 10.5 10.7 10.9 11.1 11.4
9.3
9.6
9.8
10.0 10.2 10.4 10.7 10.9 11.1
9.1
9.3
9.6
9.8
10.0 10.2 10.4 10.7 10.9
8.9
9.1
9.4
9.6
9.8
10.0 10.2 10.4 10.6
8.8
9.0
9.2
9.4
9.6
9.8
10.0 10.2 10.4
8.6
8.8
9.0
9.2
9.4
9.6
9.8
10.0 10.2
8.4
8.6
8.8
9.0
9.2
9.4
9.6
9.8
10.0
The Employer’s Contribution Rate Shall Be:
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
5.0
When the State
Experience
Factor
Is:
If the Employer’s Benefit Wage Ratio Does Not Exceed:
1%
510% 520% 530% 540%
2
255.0 260.0 265.0 270.0
3
170.0 173.3 176.7 180.0
4
127.5 130.0 132.5 135.0
5
102.0 104.0 106.0 108.0
6
85.0 86.7 88.3 90.0
7
72.9 74.3 75.7 77.1
8
63.8 65.0 66.3 67.5
9
56.7 57.8 58.9 60.0
10
51.0 52.0 53.0 54.0
11
46.4 47.3 48.2 49.1
12
42.5 43.3 44.2 45.0
13
39.2 40.0 40.8 41.5
14
36.4 37.1 37.9 38.6
15
34.0 34.7 35.3 36.0
16
31.9 32.5 33.1 33.8
17
30.0 30.6 31.2 31.8
18
28.3 28.9 29.4 30.0
19
26.8 27.4 27.9 28.4
20
25.5 26.0 26.5 27.0
Oklahoma Statutes - Title 40. Labor
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
24.3
23.2
22.2
21.3
20.4
19.6
18.9
18.2
17.6
17.0
16.5
15.9
15.5
15.0
14.6
14.2
13.8
13.4
13.1
12.8
12.4
12.1
11.9
11.6
11.3
11.1
10.9
10.6
10.4
10.2
24.8 25.2 25.7
23.6 24.1 24.5
22.6 23.0 23.5
21.7 22.1 22.5
20.8 21.2 21.6
20.0 20.4 20.8
19.3 19.6 20.0
18.6 18.9 19.3
17.9 18.3 18.6
17.3 17.7 18.0
16.8 17.1 17.4
16.3 16.6 16.9
15.8 16.1 16.4
15.3 15.6 15.9
14.9 15.1 15.4
14.4 14.7 15.0
14.1 14.3 14.6
13.7 13.9 14.2
13.3 13.6 13.8
13.0 13.3 13.5
12.7 12.9 13.2
12.4 12.6 12.9
12.1 12.3 12.6
11.8 12.0 12.3
11.6 11.8 12.0
11.3 11.5 11.7
11.1 11.3 11.5
10.8 11.0 11.3
10.6 10.8 11.0
10.4 10.6 10.8
The Employer’s Contribution Rate Shall Be:
5.1
5.2
5.3
5.4
If the employer’s benefit wage ratio exceeds the amount in the
last column of the table on the line for the current year’s state
experience factor, his contribution rate shall be five and fivetenths percent (5.5%).
CONDITIONAL FACTOR RATE
Conditional
Factor
Rate
Is:
0.1%
0.2% 0.3% 0.4% 0.5% 0.6% 0.7% 0.8% 0.9% 1.0% 1.1%
A
0.4%
0.4% 0.5% 0.7% 0.8% 0.9% 1.0% 1.1% 1.2% 1.3% 1.4%
B
0.4%
0.5% 0.6% 0.7% 0.8% 1.0% 1.0% 1.1% 1.2% 1.3% 1.5%
C
0.5%
0.6% 0.7% 0.8% 1.0% 1.1% 1.2% 1.3% 1.4% 1.6% 1.7%
D
0.7%
0.9% 1.1% 1.2% 1.4% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1%
1.2%
1.3% 1.4% 1.5% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2%
A
1.5%
1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5%
Oklahoma Statutes - Title 40. Labor
B
C
D
1.6%
1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5% 2.6%
1.9%
2.0% 2.1% 2.2% 2.3% 2.4% 2.5% 2.6% 2.7% 2.8% 2.9%
2.2%
2.3% 2.5% 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3%
2.3%
2.4% 2.5% 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3%
A
2.6%
2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6%
B
2.7%
2.8% 2.9% 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6% 3.7%
C
3.0%
3.1% 3.2% 3.3% 3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0%
D
3.4%
3.5% 3.6% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4%
3.4%
3.5% 3.6% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4%
A
3.7%
3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4% 4.5% 4.6%
B
3.8%
3.9% 4.0% 4.1% 4.2% 4.3% 4.4% 4.5% 4.6% 4.7% 4.8%
C
4.1%
4.2% 4.3% 4.4% 4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1%
D
4.5%
4.6% 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5%
4.5%
4.6% 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5%
A
4.7%
4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5% 5.6% 5.7%
B
4.9%
5.0% 5.1% 5.2% 5.3% 5.4% 5.5% 5.6% 5.7% 5.8% 5.9%
C
5.2%
5.3% 5.4% 5.5% 5.6% 5.7% 5.8% 5.9% 6.0% 6.1% 6.2%
D
5.6%
5.7% 5.8% 5.9% 6.0% 6.1% 6.2% 6.3% 6.3% 6.4% 6.5%
Added by Laws 1980, c. 323, § 3-109, eff. July 1, 1980. Amended by
Laws 1983, c. 270, § 11, emerg. eff. June 23, 1983; Laws 1986, c.
205, § 7, emerg. eff. June 6, 1986; Laws 2010, c. 216, § 10, eff.
July 1, 2010; Laws 2025, c. 140, § 2, eff. Nov. 1, 2025.
§40-3-109.1. Rate reduction.
RATE REDUCTION. Notwithstanding the provisions of Sections 3103, 3-109, 3-110 and 3-113 of this title, for the time period
beginning July 1, 1998, and ending December 31, 2001, the
contribution rate assigned to an employer shall be reduced by fifty
percent (50%); provided: the tax rate of employers assigned a tax
rate pursuant to Sections 3-103 and 3-110 of this title shall not be
reduced to less than one percent (1%); employers who qualify for an
earned rate calculated pursuant to Section 3-109 of this title, and
are given a rate of five and one-half percent (5.5%) shall be
reduced to no less than five and four-tenths percent (5.4%); and
employers who qualify for an earned rate calculated pursuant to
Section 3-109 of this title, and are given a rate of one-tenth of
one percent (0.1%), shall be reduced to a rate of zero percent
(0.0%).
Added by Laws 1997, c. 30, § 14, eff. July 1, 1997. Amended by Laws
1998, c. 161, § 11, eff. July 1, 1998; Laws 1999, c. 382, § 1, eff.
July 1, 1999.
§40-3-109.2. Rate reduction for computer fund assessment.
RATE REDUCTION FOR COMPUTER FUND ASSESSMENT.
Notwithstanding the provisions of Sections 3-103, 3-109, 3-110,
and 3-113 of Title 40 of the Oklahoma Statutes, for the time period
beginning July 1, 1997, and ending June 30, 1998, the contribution
Oklahoma Statutes - Title 40. Labor
rate assigned to an employer shall be reduced by fifty percent
(50%). Provided, the tax rate of employers assigned a tax rate
pursuant to Sections 3-103 and 3-110 of Title 40 of the Oklahoma
Statutes shall not be reduced to less than one percent (1%).
Provided further, employers who qualify for an earned rate
calculated pursuant to Section 3-109 of Title 40 of the Oklahoma
Statutes, and are given a rate of five and one-half percent (5.5%),
shall not be eligible for the rate reduction provided for in this
section.
Added by Laws 1997, c. 391, § 3, eff. July 1, 1997.
§40-3-109.3. Rate reduction for technology reinvestment
apportionment.
RATE REDUCTION FOR TECHNOLOGY REINVESTMENT APPORTIONMENT.
Notwithstanding the provisions of Sections 3-109, 3-110.1 and 3113 of this title, for the time period beginning January 1, 2023,
and ending December 31, 2027, the tax rate computed for or assigned
to an employer shall be reduced by five percent (5%).
Added by Laws 2017, c. 345, § 8, eff. July 1, 2017. Amended by Laws
2023, c. 346, § 1, eff. Nov. 1, 2023.
§40-3-110.
Repealed by Laws 2015, c. 249, § 20, eff. Nov. 1, 2015.
§40-3-110.1. Unemployment tax rate.
UNEMPLOYMENT TAX RATE.
Each employer, unless otherwise prescribed in Section 3-111.1,
3-701 or 3-801 of this title, shall pay unemployment tax as follows:
1. All employers shall have an assigned tax rate of one and
one-half percent (1.5%) until sufficient experience history exists
in the employer's account to meet the At-Risk Rule set out in
paragraph 3 of this section. If the account meets the At-Risk Rule,
the employer will qualify for an earned tax rate calculated pursuant
to the provisions of Part 1 of Article III of the Employment
Security Act of 1980;
2. If an employer qualified for an earned tax rate under
paragraph 1 of this section, or under a prior law, and at the time
the employer's tax rate is being determined for a subsequent year
the employer account lacks sufficient experience history to meet the
At-Risk Rule of paragraph 3 of this section, the employer shall
revert to the assigned tax rate of one and one-half percent (1.5%).
The employer shall pay at the assigned tax rate until the provisions
of paragraph 1 of this section are met; and
3. "At-Risk Rule" means an employer is required to be at-risk
for a claim of unemployment benefits before an earned tax rate is
calculated. An employer shall meet the At-Risk Rule and be eligible
for an earned tax rate if, throughout the calendar year immediately
preceding the year for which the employer's tax rate is being
Oklahoma Statutes - Title 40. Labor
determined, there was an individual who could have filed a claim for
unemployment benefits in each quarter of that year establishing a
base period, as defined by Section 1-202 of this title, which would
include wages from that employer.
Added by Laws 2015, c. 249, § 14, eff. Nov. 1, 2015. Amended by
Laws 2016, c. 287, § 9, eff. Nov. 1, 2016.
§40-3-111.
Repealed by Laws 2016, c. 287, § 14, eff. Nov. 1, 2016.
§40-3-111.1. Successor and predecessor employers - Special rules on
transfer of rates and experience.
SUCCESSOR AND PREDECESSOR EMPLOYERS - SPECIAL RULES ON TRANSFER
OF RATES AND EXPERIENCE.
A. Notwithstanding any other provision of law, the following
shall apply regarding assignments of rates and transfers of
experience:
1. If an employer transfers its trade or business, or a
separate and distinct establishment, or unit thereof, to another
employer or an entity that does not meet the definition of an
employer at the time of the transfer and there is substantially
common ownership, management or control of the two employers or
entities at the time of the transfer, then the experience rating
account attributable to the transferred trade or business shall be
combined with the experience rating account of the employer to whom
such business is so transferred. The employer transferring its
trade or business shall be the predecessor employer and the employer
or entity acquiring the transferred trade or business shall be the
successor employer. The successor employer shall acquire the
experience rating account of the predecessor employer, including the
predecessor's actual tax and benefit experience, annual payrolls and
tax rate. The successor employer shall also become jointly and
severally liable with the predecessor employer for all current or
delinquent taxes, interest, penalties and fees owed to the Oklahoma
Employment Security Commission by the predecessor employer. In the
case of the transfer of a separate and distinct establishment or
unit within the predecessor employer, the successor employer shall
acquire that portion of the items identified above that relate to
the establishment or unit acquired or its pro-rata share; and
2. Whenever a person who is not an employer under the
Employment Security Act of 1980 at the time it acquires the trade or
business of an employer, the experience rating account of the
acquired business shall not be transferred to that person if the
Commission finds that the person acquired the business solely or
primarily for the purpose of obtaining a lower tax rate. Instead,
the person shall be assigned a tax rate under Section 3-110.1 of
this title. In determining whether the business was acquired solely
or primarily for the purpose of obtaining a lower tax rate, the
Oklahoma Statutes - Title 40. Labor
Commission shall examine objective factors which may include the
cost of acquiring the business, whether the person continued the
business enterprise of the acquired business, how long the business
enterprise was continued, or whether a substantial number of new
employees were hired for performance of duties unrelated to the
business activity conducted prior to acquisition.
B. 1. If a person knowingly violates or attempts to violate
paragraph 1 or 2 of subsection A of this section or any other
provision of the Employment Security Act of 1980 related to
determining the assignment of the tax rate, or if a person knowingly
advises another person in a way that results in a violation of such
provision, the person shall be subject to the following penalties:
a.
if the person is an employer, then the employer shall
be assessed a penalty equal to ten percent (10%) of
the actual taxes due in the calendar quarter in which
the employer violated or attempted to violate the
provisions of this section and a penalty equal to ten
percent (10%) of the actual taxes due in each of the
following three (3) calendar quarters. The funds in
payment of this penalty shall be deposited in the
Oklahoma Employment Security Commission Revolving Fund
established under Section 4-901 of this title,
b.
if the person is not an employer, the person shall be
subject to a civil money penalty of at least One
Hundred Dollars ($100.00) and not more than Five
Thousand Dollars ($5,000.00) to be determined by the
Assessment Board of the Oklahoma Employment Security
Commission. Any fine shall be deposited in the
Oklahoma Employment Security Commission Revolving Fund
established under Section 4-901 of this title.
2. For purposes of this section, the term "knowingly" means
having actual knowledge of or acting with deliberate ignorance or
reckless disregard for the prohibition involved.
3. For the purposes of this section, the term "violates or
attempts to violate" includes, but is not limited to, intent to
evade, misrepresentation or willful nondisclosure.
4. In addition to the penalty imposed by paragraph 1 of this
subsection, any person who violates the provisions of this section
shall be guilty of a misdemeanor and may be imprisoned for up to one
(1) year.
C. The Commission shall establish procedures to identify the
transfer or acquisition of a business for purposes of this section.
D. For purposes of this section:
1. "Person" has the meaning given such term by 26 U.S.C.,
Section 7701(a)(1); and
2. "Trade or business" shall include the employer's workforce.
Oklahoma Statutes - Title 40. Labor
E. This section shall be interpreted and applied in such a
manner as to meet the minimum requirements contained in any guidance
or regulations issued by the United States Department of Labor.
Added by Laws 2005, c. 182, § 8, eff. Nov. 1, 2005. Amended by Laws
2013, c. 71, § 10, eff. Nov. 1, 2013; Laws 2016, c. 287, § 10, eff.
Nov. 1, 2016.
§40-3-112.
Repealed by Laws 2015, c. 249, § 20, eff. Nov. 1, 2015.
§40-3-113. Conditional factors.
CONDITIONAL FACTORS.
For each calendar year commencing after December 31, 2006,
except for those employers with a benefit wage ratio of zero (0) and
as otherwise provided in this section, the contribution rate for
each employer for the calendar year shall be increased, in the
circumstances and in the amounts as follows:
(1) - Condition “a” - If the balance of the unemployment
compensation fund is less than three and one-half (3 1/2) times, but
not less than three (3) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), on July 1 of any given year, the contribution rate for
the next calendar year for each employer whose benefit wage ratio
with respect to that year is zero percent (0%) shall be increased by
one-tenth of one percent (1/10 of 1%) of wages paid by the employer
during the year; the contribution rate for each employer whose
benefit rate wage ratio with respect to that year is more than zero
percent (0%), but not more than one-tenth of one percent (1/10 of
1%), shall be increased by two-tenths of one percent (2/10 of 1%) of
wages paid by the employer during the year and the contribution rate
for each employer whose benefit wage ratio with respect to that year
is more than one-tenth of one percent (1/10 of 1%), shall be
delineated on the Conditional Factor Rate table as provided in
Section 3-109 of this title in the “A” row for the applicable
taxable wage ratio.
(2) - Condition “b” - If the balance of the unemployment
compensation fund is less than three (3) times, but not less than
two and one-half (2 1/2) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), as of July 1 of any given year, the contribution rate
for the next calendar year for each employer whose benefit wage
ratio with respect to that year is zero percent (0%) shall be
increased by one-tenth of one percent (1/10 of 1%) of wages paid by
the employer during that year; the contribution rate for each
employer whose benefit wage ratio with respect to that year is more
than zero percent (0%), but not more than one-tenth of one percent
(1/10 of 1%), shall be increased by two-tenths of one percent (2/10
of 1%) of wages paid by the employer during that year; and the
Oklahoma Statutes - Title 40. Labor
contribution rate for each employer whose benefit wage ratio with
respect to that year is more than one-tenth of one percent (1/10 of
1%), shall be delineated on the Conditional Factor Rate table as
provided in Section 3-109 of this title in the “B” row for the
applicable taxable wage ratio.
(3) - Condition “c” - If the balance of the unemployment
compensation fund is less than two and one-half (2 1/2) times, but
not less than two (2) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), as of July 1 of any given year, the contribution rate
for the next calendar year for each employer whose benefit wage
ratio with respect to that year is zero percent (0%) shall be
increased by one-tenth of one percent (1/10 of 1%) of wages paid by
the employer during that year; the contribution rate for each
employer whose benefit wage ratio with respect to that year is more
than zero percent (0%), but not more than one-tenth of one percent
(1/10 of 1%), shall be increased by three-tenths of one percent
(3/10 of 1%) of wages paid by the employer during that year; and the
contribution rate for each employer whose benefit wage ratio with
respect to that year is more than one-tenth of one percent (1/10 of
1%), shall be delineated on the Conditional Factor Rate table as
provided in Section 3-109 of this title in the “C” row for the
applicable taxable wage ratio.
(4) - Condition “d” - If the balance of the unemployment
compensation fund is less than two (2) times the net benefits paid
for the most recent twenty (20) consecutive completed calendar
quarters divided by five (5), as of July 1 of any given year, the
contribution rate for the next calendar year for each employer whose
benefit wage ratio with respect to that year is zero percent (0%)
shall be increased by two-tenths of one percent (2/10 of 1%) of
wages paid by the employer during that year; the contribution rate
for each employer whose benefit wage ratio with respect to that year
is more than zero percent (0%), but not more than one-tenth of one
percent (1/10 of 1%), shall be increased by five-tenths of one
percent (5/10 of 1%) of wages paid by the employer during that year;
the contribution rate for each employer whose benefit wage ratio
with respect to that year is more than one-tenth of one percent
(1/10 of 1%), shall be delineated on the Conditional Factor Rate
table as provided in Section 3-109 of this title in the “D” row for
the applicable taxable wage ratio.
(5) The contribution rate, excluding any surcharge, for an
employer whose contribution rate is three and four-tenths percent
(3.4%) or more shall not be increased by more than two (2)
percentage points in any two (2) consecutive years. The
contribution rate, excluding any surcharge, for an employer whose
contribution rate is less than three and four-tenths percent (3.4%)
Oklahoma Statutes - Title 40. Labor
shall not be increased to more than five and four-tenths percent
(5.4%) in one (1) year.
For the purposes of this section “net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters” means
the total amount of monies withdrawn from this state’s account in
the unemployment trust fund in the United States Treasury for each
of the most recent twenty (20) consecutive completed calendar
quarters, plus the balance in the benefit account at the start of
the period, less the balance in the benefit account at the end of
the period. The contribution rate for those employers with a
benefit wage ratio of zero (0) shall be two-tenths of one percent
(2/10 of 1%) during those years when the fund is in conditions “a”,
“b”, and “c”, and shall be three-tenths of one percent (3/10 of 1%)
during those years when the fund is in condition “d”.
(6) Beginning January 1, 1996, except for this paragraph and
paragraph (7) of this section, the provisions of this section shall
be suspended until the Unemployment Trust Fund reaches a High Cost
Multiple of one and one-fourth (1 1/4). The Oklahoma Employment
Security Commission shall determine the High Cost Multiple at the
end of each calendar year and shall include the result of its
computation in a regularly published periodical together with other
employment-related data. As used in this section, “High Cost
Multiple” shall be a figure computed as follows:
(a) first, net fund reserves in the Unemployment
Compensation Fund as of the date of each computation
required by this section shall be divided by total
wages earned in insured employment for the twelve (12)
months preceding the date of the quarterly High Cost
Multiple computation,
(b) second, the result of the computation from
subparagraph (a) of this paragraph shall be divided by
a figure which is a quotient derived from the
computation of the High-Cost Rate contained in
subparagraph (c) of this paragraph, and
(c) third, the highest ratio of total state benefit
payments experienced previously in any twelve (12)
consecutive months to total wages earned in insured
employment for the same period shall be the High-Cost
Rate.
The result of all computations contained in subparagraphs (a)
through (c) of this paragraph, performed in the sequence as
specified in this section, shall be known as the High Cost Multiple.
(7) Prior to the beginning of each calendar year, the
Commission shall prepare an estimate of the financial condition of
the trust fund. If the estimate for the year shows the balance, at
any time during the year, will fall below the High Cost Multiple as
Oklahoma Statutes - Title 40. Labor
defined in paragraph (6) of this section, then the Commission shall
reinstate the suspended provisions of this section.
Added by Laws 1980, c. 323, § 3-113, eff. July 1, 1980. Amended by
Laws 1983, c. 270, § 12, emerg. eff. June 23, 1983; Laws 1986, c.
205, § 8, emerg. eff. June 6, 1986; Laws 1987, c. 10, § 3, emerg.
eff. March 31, 1987; Laws 1995, c. 340, § 18, eff. Jan. 1, 1996;
Laws 2006, c. 176, § 18, eff. July 1, 2006; Laws 2021, c. 56, § 1,
eff. July 1, 2021; Laws 2025, c. 140, § 3, eff. Nov. 1, 2025.
§40-3-114. Estimate of Financial Condition of Fund - Surcharge.
ESTIMATE OF FINANCIAL CONDITION OF FUND - SURCHARGE. Prior to
the beginning of each calendar quarter, the Oklahoma Employment
Security Commission shall prepare an estimate of the financial
condition of the fund for the quarter. If the estimate for any
quarter shows a balance at any time during the quarter of less than
Fifty Million Dollars ($50,000,000.00), the Commission shall assess
and collect a surcharge for that calendar quarter in an amount
sufficient to keep the balance at Fifty Million Dollars
($50,000,000.00), except as otherwise provided in this section.
The surcharge shall be charged to each employer in proportion to
the employer’s total tax liability as of the last completed quarter
for the current calendar year and shall not exceed thirty-three and
one-third percent (33 1/3%) per taxable year.
In a state of emergency declared by the Governor, the Oklahoma
Legislature, the United States President or the U.S. Congress, the
Commission shall have the following authority:
1. If a state of emergency directly and adversely impacts the
fund and if the estimate for any quarter in a declared state of
emergency shows a balance at any time during the quarter of less
than Fifty Million Dollars ($50,000,000.00), the Commission shall
have authority to:
a.
claim up to twenty-five percent (25%) of the federal
emergency relief funds made available to the state, if
any,
b.
decrease the surcharge to be charged to each employer
to a percentage rate that is sufficient to bring the
balance of the fund to Fifty Million Dollars
($50,000,000.00),
c.
borrow federal funds in amounts determined necessary
by the Commission,
d.
allow the balance of the fund to remain less than
Fifty Million Dollars ($50,000,000.00) but not less
than Ten Million Dollars ($10,000,000.00), or
e.
use any combination of the provisions of subparagraph
a, b, c or d of this subsection to supplement the
fund; and
Oklahoma Statutes - Title 40. Labor
2. When a state of emergency does not directly impact the fund,
the Commission shall adhere to the required duty to assess and
collect a surcharge for that calendar quarter in an amount
sufficient to keep the fund balance at Fifty Million Dollars
($50,000,000.00).
Added by Laws 1983, c. 270, § 14, emerg. eff. June 23, 1983.
Amended by Laws 1986, c. 205, § 9, emerg. eff. June 6, 1986; Laws
1992, c. 318, § 4, eff. July 1, 1992; Laws 2021, c. 56, § 2, eff.
July 1, 2021; Laws 2025, c. 140, § 4, eff. Nov. 1, 2025.
§40-3-115. Appeal of determinations.
APPEAL OF DETERMINATIONS.
A. If a determination is made by the Oklahoma Employment
Security Commission on any aspect of an employer's account, and a
method of appeal or protest of the determination is not set out in
the statute or rule under which the determination was made, the
employer may appeal or protest the determination under the procedure
set forth in subsection B of this section.
B. 1. All determinations affecting an employer account must be
made by the Commission in writing in a Notice of Determination and
mailed to the employer at the employer's last-known address with the
mailing date and appeal rights set out in the document. 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.
2. Within twenty (20) days after the mailing or transmission of
the Notice of Determination as provided for in paragraph 1 of this
subsection, the employer may file with the Commission, or its
representative, a written request for a review and redetermination
setting forth the employer's reasons therefor. If any employer
fails to file a written request for review and redetermination
within twenty (20) days without good cause, then the initial
determination of the Commission shall be final, and no further
appeal or protest shall be allowed.
3. If a written request for review and redetermination is
filed, the Commission shall provide for a review and issue a Notice
of Redetermination in the matter. The employer may appeal the
redetermination by filing a written appeal within twenty (20) days
of the date of the mailing of the Notice of Redetermination. If the
employer fails to file a written appeal within twenty (20) days
without good cause, the redetermination of the Commission shall be
final and no further appeal shall be allowed.
4. Upon the timely filing of a written appeal, the Commission
shall provide for an oral hearing to allow the employer to present
evidence in support of the appeal. The standard of review on appeal
shall be de novo. The Commission or its representatives shall, by
Oklahoma Statutes - Title 40. Labor
written notice, advise the employer of the date of the hearing,
which shall not be less than ten (10) days from the date of the
mailing of the written notice. At the discretion of the Commission,
this hearing shall be conducted by the Commission, or by a
representative appointed by the Commission for this purpose. The
appealing party shall bear the initial burden of proof at the
hearing.
5. Pursuant to the hearing, the Commission or its
representative shall, as soon as practicable, make a written order
setting forth its findings of fact and conclusions of law, and shall
mail it to the employer at the employer's last-known address with
the mailing date and appeal rights set out in the document.
6. The employer or the Commission may appeal the order to the
district court of the county in which the employer has its principal
place of business by filing a Petition for Review with the clerk of
the court within thirty (30) days after the date the order was
mailed to all parties. If the employer does not have a principal
place of business in any county in this state, then the Petition for
Review shall be filed with the Oklahoma County District Court. All
appeals shall be governed by Part 4 of Article 3 of the Employment
Security Act of 1980. If the employer fails to file an appeal to
the district court within the time allowed, the order shall be final
and no further appeal shall be allowed.
C. Untimely requests for review and redetermination pursuant to
paragraph 2 of subsection B of this section and written protests for
appeals filed pursuant to paragraph 3 of subsection B of this
section may be allowed for good cause shown, if the request for good
cause is filed in writing with the Commission within one (1) year of
the date of the determination or redetermination that is the basis
of the request for untimely filing.
Added by Laws 1997, c. 30, § 18, eff. July 1, 1997. Amended by Laws
2006, c. 176, § 19, eff. July 1, 2006; Laws 2007, c. 354, § 8, eff.
Nov. 1, 2007; Laws 2012, c. 196, § 9, emerg. eff. May 8, 2012; Laws
2013, c. 71, § 12, eff. Nov. 1, 2013; Laws 2019, c. 251, § 9, eff.
July 1, 2019; Laws 2022, c. 360, § 19, eff. Nov. 1, 2022.
§40-3-116. Reconsideration of determination.
RECONSIDERATION OF DETERMINATION.
A. The Oklahoma Employment Security Commission may reconsider a
determination of the basis of:
1. An error in computation;
2. An error in identity;
3. Misrepresentation of material facts;
4. Mistake of material facts;
5. An error in interpretation or application of the law; or
6. A timely request made pursuant to paragraph 2 of subsection
B of Section 3-115 of Title 40 of the Oklahoma Statutes.
Oklahoma Statutes - Title 40. Labor
B. A redetermination shall be made within three (3) years of
the last day of the month following the calendar quarter that is
subject to the redetermination.
C. Notice and appeal of a redetermination shall be governed by
the provisions of Section 3-115 of Title 40 of the Oklahoma
Statutes.
Added by Laws 2007, c. 354, § 9, eff. Nov. 1, 2007.
§40-3-117. Findings of fact or law.
FINDINGS OF FACT OR LAW.
Any findings of fact or law, judgment, conclusion or final order
made by the Oklahoma Employment Security Commission or its
representatives under Article 3 of the Employment Security Act of
1980 shall be conclusive and binding for all purposes concerning
this act. The findings of fact or law, judgment, conclusion or
final order of the Oklahoma Employment Security Commission or its
representatives shall not be conclusive or binding in any separate
or subsequent action or proceeding that does not involve the
Oklahoma Employment Security Commission and shall not be used as
evidence in any separate or subsequent action or proceeding in any
other forum regardless of whether or not the prior action was
between the same or related parties or involved the same facts.
Added by Laws 2007, c. 354, § 10, eff. Nov. 1, 2007.
§40-3-118.
Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.
§40-3-119.
2009.
Repealed by Laws 2009, c. 2, § 9, emerg. eff. March 12,
§40-3-120. Required filings by professional employer organizations
– Payment of contributions – Change of election.
REQUIRED FILINGS BY PROFESSIONAL EMPLOYER ORGANIZATIONS –
PAYMENT OF CONTRIBUTIONS – CHANGE OF ELECTION.
A. Each Professional Employer Organization, or PEO, shall file
all reports and pay all contributions required by the Employment
Security Act of 1980 and the Rules of the Oklahoma Employment
Security Commission under one of the following two options. The PEO
may choose the option under which it will report and pay. All PEOs
that do not exercise their option within the compliance date in
subsections C and D of this section shall be assigned to option 1
below. All current client accounts and client accounts set up or
acquired after the election shall be reported and paid according to
the option elected by the PEO or the option assigned to the PEO if
no election is made. The two options are as follows:
1. The PEO shall file quarterly tax returns to report the wages
of all covered employees of all its clients and pay all
contributions due on those wages under one account of the PEO; or
Oklahoma Statutes - Title 40. Labor
2. The PEO shall file quarterly tax returns to report the wages
of all covered employees under the direction and control of each
client and pay all contributions due on those wages under the
account assigned to that client by the Oklahoma Employment Security
Commission; provided:
a.
a PEO choosing this option shall notify the Oklahoma
Employment Security Commission in writing,
b.
a PEO choosing this option shall assist the Commission
in the process of the separation and identification of
the contribution history, the benefit experience
history, and the payroll of each of its clients, and
the Commission shall transfer that experience to the
client account,
c.
the Commission shall determine the tax rate of each
client account separately based upon the client's
contribution history, benefit experience history and
actual payroll,
d.
if there is not sufficient experience in the client
account after the transfer of experience to establish
a tax rate, the account will be assigned a tax rate
pursuant to Section 3-110.1 of this title, and
e.
a PEO choosing this option shall produce all
documentation and information necessary for the
Oklahoma Employment Security Commission to create the
client account within sixty (60) days of choosing this
option. If the information needed by the Commission
is not produced within this sixty-day period, the PEO
shall revert to reporting under the option provided
for in paragraph 1 of subsection A of this section.
B. Within thirty (30) days after the end of each calendar
quarter, each PEO shall file a list of all its clients setting out
the federal employer identification number, the name, the client's
contact information and the current registration certificate of the
PEO issued pursuant to Section 600.4 of this title. The client list
shall be filed in a format prescribed by the Oklahoma Employment
Security Commission. Materials submitted pursuant to this section
shall be deemed records submitted pursuant to the Oklahoma
Professional Employer Organization Recognition and Registration Act
and shall be treated as confidential and subject to the provisions
of subsection C of Section 600.6 of this title and Section 4-508 of
this title.
C. Any PEO with a current employer tax account with the
Oklahoma Employment Security Commission as of the effective date of
this act shall comply with the provisions of this section no later
than January 1, 2015.
D. Any PEO that does not have a current employer tax account
with the Oklahoma Employment Security Commission as of the effective
Oklahoma Statutes - Title 40. Labor
date of this act shall comply with the provisions of this section
upon becoming liable for contributions under the Employment Security
Act of 1980.
E. After the initial election or assignment of the option
provided for in subsection A of this section, a PEO shall be
permitted to change its election one time only. The change of
election shall be made by the PEO in writing. The election shall
become effective in the calendar year following the date the
Commission approves the election of the PEO. If the Commission
approves a change of election, all contribution history, benefit
experience history and payroll of each client shall be transferred
to the pooled account, if the option in paragraph 1 of subsection A
of this section is chosen, or the individual client accounts, if the
option in paragraph 2 of subsection A of this section is chosen.
Added by Laws 2014, c. 221, § 2, eff. Nov. 1, 2014. Amended by Laws
2016, c. 287, § 11, eff. Nov. 1, 2016.
§40-3-121. Professional Employer Organizations – Transfer of
experience history.
PROFESSIONAL EMPLOYER ORGANIZATIONS – TRANSFER OF EXPERIENCE
HISTORY.
If a Professional Employer Organization, or PEO, chooses the
option to file quarterly tax returns under the account assigned to
its client pursuant to paragraph 2 of subsection A of Section 3-120
of this title, and if the client has an experience history from a
previous account assigned to that client that can be used in
calculating an earned tax rate pursuant to the provisions of Article
3, Part 1, of the Employment Security Act of 1980, then that
experience history shall be transferred to the account assigned to
that client as a coemployer of that PEO. In addition, if taxable
wages were reported by a client in a previous account of the client
within the calendar year in which the PEO coemployer account is set
up, then the PEO coemployer account shall be given credit for the
taxable wages paid on each employee in the immediately previous
account under which client wages were reported.
Added by Laws 2016, c. 287, § 12, eff. Nov. 1, 2016. Amended by
Laws 2017, c. 345, § 5, eff. July 1, 2017.
§40-3-201.
Repealed by Laws 2024, c. 114, § 7, eff. Nov. 1, 2024.
§40-3-202. Termination of coverage.
TERMINATION OF COVERAGE.
Termination of coverage with respect to 1977 or prior years
shall be determined in accordance with provisions applicable to
those years. Except as otherwise provided in Section 3-203 of this
title, an employing unit shall cease to be an employer subject to
this act only as of the first day of any calendar year and only if
Oklahoma Statutes - Title 40. Labor
it files with the Commission, during January of such year, a written
application for termination of coverage, and the Commission finds
that there were (1) no calendar quarter within the preceding
calendar year in which such employing unit paid for service in
employment wages of One Thousand Five Hundred Dollars ($1,500.00) or
more or (2) no twenty (20) different days, each day being in a
different calendar week within the preceding calendar year, within
which such employing unit employed one or more individuals in
employment subject to this act; provided further that religious,
charitable, educational or other organizations covered under
paragraph 8 of Section 1-208 of this title shall be so terminated if
the Commission finds that there were no twenty (20) different days,
each day being in a different calendar week within the preceding
calendar year, within which such employing unit employed four or
more individuals in employment subject to this act. Provided
further that agricultural labor as covered under paragraph 10 of
Section 1-208 of this title shall be so terminated if the Commission
finds that there were (1) no calendar quarter within the preceding
calendar year in which such employing unit paid wages of Twenty
Thousand Dollars ($20,000.00) or more, or (2) no twenty (20)
different days, each day being in a different calendar week within
the preceding calendar year, within which such employing unit
employed ten (10) or more individuals in employment subject to this
act; provided further that domestic service as covered under
paragraph 11 of Section 1-208 of this title shall be terminated if
the Commission finds that there were no calendar quarters within the
preceding calendar year in which such employing unit paid wages of
One Thousand Dollars ($1,000.00) or more. Provided, however, that if
the Federal Congress shall, by amendment to the Federal Unemployment
Tax Act, redefine the term employer to include employing units not
qualified as employers under this section, all of the provisions of
this act shall be applicable to such employing units. For the
purposes of this section, the two or more employing units mentioned
in paragraph 2, 3 or 4 of Section 1-208 of this title shall be
treated as a single employing unit.
Added by Laws 1980, c. 323, § 3-202, eff. July 1, 1980. Amended by
Laws 2005, c. 182, § 9, eff. Nov. 1, 2005.
§40-3-203. Election by employer.
ELECTION BY EMPLOYER.
A. An employing unit, not otherwise subject to the Employment
Security Act of 1980, which files with the Oklahoma Employment
Security Commission its written election to become an employer
subject hereto for not less than two (2) calendar years shall, with
the written approval of the election by the Commission, become an
employer subject hereto to the same extent as all other employers,
as of the date stated in the approval, and shall cease to be subject
Oklahoma Statutes - Title 40. Labor
hereto as of January 1 of any calendar year subsequent to the two
(2) required calendar years, only if during January of that year it
has filed with the Commission a written application for termination
of coverage as provided in this section.
B. Any employing unit for which services that do not constitute
employment as defined in the Employment Security Act of 1980 are
performed may file with the Commission a written election that all
such services with respect to which payments are not required under
an employment security law of any other state or of the federal
government and which are performed by individuals in its employ in
one or more distinct establishments or places of business shall be
deemed to constitute employment by an employer for all the purposes
of the Employment Security Act of 1980 for not less than two (2)
calendar years. Upon the written approval of the election by the
Commission, the services shall be deemed to constitute employment
subject to the Employment Security Act of 1980 from and after the
date stated in the approval. The services shall cease to be deemed
employment subject hereto as of January 1 of any calendar year
subsequent to the two (2) required calendar years, only if during
January of that year the employing unit has filed with the
Commission a written application for termination of the coverage.
C. The Commission may terminate the election of an employer or
employing unit made pursuant to subsection A or B of this section at
any time the Commission determines that the employer or employing
unit is not abiding by all requirements of the Employment Security
Act of 1980 and the rules for the administration of that act, or if
the employer or employing unit that has made an election for
coverage becomes delinquent in the payment of its unemployment tax
contributions, interest, penalties or fees.
D. If the Commission makes a determination that an application
of an employer or employing unit submitted under subsections A or B
of this section should be denied, or that a voluntary election
should be terminated under subsection C of this section, the
Commission shall notify the affected employer or employing unit in
writing. The notification of the determination shall be delivered
to the employer, or mailed to the employer's last-known address.
E. A determination made under this section may be appealed
pursuant to the provisions of Section 3-115 of this title.
Added by Laws 1980, c. 323, § 3-203, eff. July 1, 1980. Amended by
Laws 1993, c. 219, § 15, eff. Sept. 1, 1993; Laws 1997, c. 30, § 19,
eff. July 1, 1997; Laws 2006, c. 176, § 20, eff. July 1, 2006.
§40-3-301. Penalty and interest on past-due contributions.
PENALTY AND INTEREST ON PAST-DUE CONTRIBUTIONS.
A. If contributions are not paid on the date on which they are
due and payable as prescribed by the Oklahoma Employment Security
Commission, the whole or part thereafter remaining unpaid shall bear
Oklahoma Statutes - Title 40. Labor
interest at the rate of one percent (1%) per month for each month or
fraction thereof from and after such date until payment is received
by the Commission. The date on which payment of contributions is
deemed to have been received may be determined by such rules as the
Commission may prescribe.
B. If any employer fails or refuses to file contribution and
wage reports required under the provisions of this act within
fifteen (15) days after written notice has been mailed to the
employer by the Commission or its representative regardless of
whether or not any wages or taxable wages were paid, there shall
accrue a penalty of Two Hundred Dollars ($200.00). In addition to
such penalty, there shall be a penalty of ten percent (10%) added to
the total contributions due, collected and paid. Such penalties
shall be in addition to any interest due. The provisions of this
subsection shall not apply to employers that are subject to
subsection B of Section 3-806 of this title.
Added by Laws 1980, c. 323, § 3-301, eff. July 1, 1980. Amended by
Laws 1981, c. 259, § 17, operative July 1, 1981; Laws 1990, c. 333,
§ 7, emerg. eff. May 31, 1990; Laws 1993, c. 219, § 16, eff. Sept.
1, 1993; Laws 2006, c. 176, § 21, eff. July 1, 2006; Laws 2023, c.
346, § 2, eff. Nov. 1, 2023.
§40-3-302. Collections.
COLLECTIONS. A. If any employer defaults in any payment of
contributions, interest, penalty or fees thereon, the amount due may
be collected by civil action in the name of the State of Oklahoma.
Civil actions brought under this section to collect contributions,
interest, penalty or fees thereon from an employer shall be heard by
the court at the earliest possible date and shall be entitled to
preference upon the calendar of the court over all other civil
actions except petitions for judicial review under this act.
B. The courts of this state shall in like manner entertain
actions to collect contributions, interest, penalty or fees thereon
for which liability has accrued under the unemployment compensation
law of any other state or of the federal government.
C. No suit, including an action for a declaratory judgment,
shall be maintained and no writ or process shall be issued by any
court of this state which has the purpose or effect of restraining,
delaying, or forestalling the collection of any contributions,
interest, penalties and fees under this act or substituting any
collection procedure for those prescribed in this act.
Added by Laws 1980, c. 323, § 3-302, eff. July 1, 1980. Amended by
Laws 1981, c. 259, § 18, emerg. eff. June 25, 1981; Laws 1993, c.
219, § 17, eff. Sept. 1, 1993.
§40-3-303.
Priorities under legal dissolutions or distributions.
Oklahoma Statutes - Title 40. Labor
PRIORITIES UNDER LEGAL DISSOLUTIONS OR DISTRIBUTIONS. In the
event of any distribution of an employer's assets pursuant to an
order of any court or under the laws of this state, including any
receivership, assignment for benefit of creditors, adjudicated
insolvency, composition, or similar proceedings, all contributions,
interest, penalties and fees imposed by the provisions of this act
are hereby declared to constitute a lien in favor of the state upon
all franchises, property, and the rights to property, whether real
or personal, then belonging to or thereafter acquired by the person,
firm, corporation, partnership or association owing the
contribution, whether such property is employed by such person,
firm, corporation, partnership or association in the prosecution of
business, or is in the hands of an assignee, trustee, or receiver
for the benefit of creditors, from the date of the filing by the
Commission of a notice of claim of said lien in the office of the
county clerk of the county in which such property is located. Said
lien shall be in addition to any lien accrued by the filing of a tax
warrant as provided in this act. Said lien shall be prior, superior
and paramount to all other liens, or encumbrances of whatsoever kind
or character, attaching to any of said property subsequent to the
filing of such notice of claim of lien, except liens for other
taxes, in which event said lien shall be coequal, and claims for
wages of not more than Two Hundred Fifty Dollars ($250.00) to each
claimant, earned within six (6) months of the commencement of any
proceeding distributing an employer's assets pursuant to an order of
the court under the laws of this state. Said lien shall continue
until the amount of contribution, interest, penalty and fees due and
owing, and interest subsequently accruing thereon, is paid. In the
event of an employer's adjudication in bankruptcy, judicially
confirmed extension proposal, or composition, under the Federal
Bankruptcy Act of 1898, as amended, contributions then or thereafter
due shall be entitled to such priority as is provided in that act
for taxes due any state of the United States.
Added by Laws 1980, c. 323, § 3-303, eff. July 1, 1980. Amended by
Laws 1981, c. 259, § 19, emerg. eff. June 25, 1981; Laws 1993, c.
219, § 18, eff. Sept. 1, 1993.
§40-3-304. Refunds.
REFUNDS. If not later than three (3) years after the date on
which a specific report or return was required to be filed, an
employer, who has paid all amounts owing for that specific quarter,
may make application for an adjustment in connection with that
report or payment, or for a refund thereof because an adjustment
cannot be made, and if the Commission shall determine that payment
of the contributions, interest, penalty fees or any portion thereof
was erroneous, the Commission shall allow such employer to make an
adjustment thereof, without interest, in connection with subsequent
Oklahoma Statutes - Title 40. Labor
contribution payments by the employer, or if such adjustment cannot
be made, the Commission shall refund from the fund, without
interest, the amount erroneously paid. For like cause and within
the same period, adjustment or refund may be so made on the
Commission's own initiative.
Added by Laws 1980, c. 323, § 3-304, eff. July 1, 1980. Amended by
Laws 1992, c. 318, § 5, eff. July 1, 1992; Laws 1993, c. 219, § 19,
eff. Sept. 1, 1993.
§40-3-305. Assessments.
ASSESSMENTS.
A. If any employer shall fail to make any report or return as
required by the Employment Security Act of 1980, the Oklahoma
Employment Security Commission or its duly authorized
representative, from any information in the possession of or
obtainable by the Commission, may determine the amount of
contribution due from such employer, and shall mail a copy of the
assessment to the last-known address of the delinquent employer.
The assessment so made shall not preclude the Commission or its
representative from making field audits of the books and records,
wherever located, of the employer and from making further
adjustments, corrections or assessments. The assessments provided
for herein must be made, and a copy thereof delivered to the
employer or mailed to the last-known address of the employer, within
three (3) years after the date on which the report or return was
required to be filed.
B. Assessments under this section may be appealed pursuant to
the provisions of Section 3-115 of this title.
Added by Laws 1980, c. 323, § 3-305, eff. July 1, 1980. Amended by
Laws 1981, c. 259, § 20, emerg. eff. June 25, 1981; Laws 1990, c.
333, § 8, emerg. eff. May 31, 1990; Laws 1992, c. 318, § 6, eff.
July 1, 1992; Laws 1997, c. 30, § 16, eff. July 1, 1997; Laws 2006,
c. 176, § 22, eff. July 1, 2006.
§40-3-306. Jeopardy assessments.
JEOPARDY ASSESSMENTS. A. If the Commission, notwithstanding
that a return or report, or that contributions with respect thereto
may not yet be due, and whether prior to or after the close of the
period when any contribution may be due under the provisions of this
act, believes that:
1. An employer intends to depart or remove from the state, or
conceal himself or any of his property subject to a lien for the
payment of contributions;
2. An employer intends to discontinue business; or
3. An employer intends to do any other act tending to prejudice
or render wholly or partially ineffectual proceedings to compute,
Oklahoma Statutes - Title 40. Labor
assess or collect any contribution levied under the provisions of
this act,
the Commission shall declare the period for which any contributions
may become due to have terminated for such employer, and shall
immediately assess the contributions from any information in his
possession, notify the employer and demand immediate payment
thereof. In the event of any failure or refusal to pay the
contributions, by the employer upon the demand of the Commission,
the contributions shall immediately become delinquent and the
Commission shall proceed to collect the same as in other cases of
delinquent contributions.
B. The order of the Commission assessing the contributions may
be appealed from as provided in Part 4 of this Article 3, or the
employer may furnish to the Commission, under rules prescribed by
it, security that he will make any return or report thereafter to be
required to be filed with the Commission, and pay the contributions
with respect to the period for which such contributions will become
due. After security is approved and accepted, and such further and
other security with respect to the contributions covered thereby is
given as the Commission may, from time to time, find necessary and
require, the payment of such contributions shall not be enforced by
any proceedings prior to the expiration of the time otherwise
allowed for paying such contributions.
C. In cases where the assessment here authorized is made prior
to the close of the period for which contributions become due, and
in case the employer elects to pay his contribution rather than to
file a bond as herein provided for, the employer may pay the
Commission the sum assessed, together with additions to
contributions imposed by law, and at the time of making such payment
shall notify the Commission of his intention, at the close of the
period for which such contributions would have become due, to file
suit for recovery. Upon receipt of such notice, an account shall be
set up showing the amount paid until the termination of thirty (30)
days following the close of the period for which such contributions
were due, and if within such period, namely, within thirty (30) days
following the close of the period for which such contributions were
due, the employer files suit for recovery, the account shall be
further maintained pending the final determination of such suit,
after which it shall be terminated or refund made by the Commission
in accordance with the provisions of Section 3-304 of this title.
Added by Laws 1980, c. 323, § 3-306, eff. July 1, 1980. Amended by
Laws 1993, c. 219, § 20, eff. Sept. 1, 1993.
§40-3-307. Remittances - Deposit of monies - Returned checks Bogus check complaint.
A. All remittance under Section 1-101 et seq. of this title
shall be made payable to the Oklahoma Employment Security Commission
Oklahoma Statutes - Title 40. Labor
at Oklahoma City, Oklahoma, by automatic clearinghouse (ACH)
debit/credit, financial institution, draft, check, cashier's check,
electronic fund transfer, credit card, money order or money, and the
Commission shall issue its receipt, for cash or money payment, to
the payor. No remittance other than cash shall be in final
discharge of liability due the Commission unless and until it shall
have been paid in cash. All monies collected shall be deposited
with the State Treasurer. There shall be assessed, in addition to
any other penalties provided for by law, an administrative service
fee of Twenty-five Dollars ($25.00) on each check returned to the
Commission or any agent thereof by reason of the refusal of the
financial institution upon which such check was drawn to honor the
same. There shall be assessed, in addition to any other penalties
provided for by law, an administrative service fee of Twenty-five
Dollars ($25.00) on each electronic fund transfer that fails due to
insufficient funds in the payor's account.
B. Upon the return of any check by reason of the refusal of the
financial institution upon which such check was drawn to honor the
same, the Commission may file a bogus check complaint with the
appropriate district attorney who shall refer the complaint to the
Bogus Check Restitution Program established by Section 111 of Title
22 of the Oklahoma Statutes. Funds collected through the program
after collection of the fee authorized by Section 114 of Title 22 of
the Oklahoma Statutes for deposit in the Bogus Check Restitution
Program Fund in the county treasury shall be transmitted to the
Commission and credited to the liability for which the returned
check was drawn along with the administrative service fee provided
by this section.
C. The Commission shall promulgate rules for the deadlines of
payment of unemployment taxes and the method of payment.
Added by Laws 1990, c. 333, § 9, emerg. eff. May 31, 1990. Amended
by Laws 2011, c. 256, § 13; Laws 2021, c. 424, § 12, eff. Nov. 1,
2021; Laws 2022, c. 360, § 20, eff. Nov. 1, 2022.
§40-3-308. Perjury - Punishment.
Any person, or member of any firm or association, or any
officer, agent, or employee of any corporation, who shall knowingly
make false answer to any question which may be put to him by the
Oklahoma Employment Security Commission, touching the business or
property of any such person, firm, association, or corporation, or
the valuation thereof, or who shall make or present any false
statement filed with said Commission or required to be filed by this
title or by any state unemployment compensation law, shall be guilty
of perjury, and upon conviction, shall be punished as provided for
in Section 4-506 of Title 40 of the Oklahoma Statutes.
Added by Laws 1990, c. 333, § 10, emerg. eff. May 31, 1990.
Oklahoma Statutes - Title 40. Labor
§40-3-309. Collection of delinquent contributions, penalties,
interest or fees.
COLLECTION OF DELINQUENT CONTRIBUTIONS, PENALTIES, INTEREST OR
FEES.
When a determination that an employer owes delinquent
contributions, penalties, interest or fees becomes final, the
Oklahoma Employment Security Commission shall be entitled to proceed
by levy to collect any delinquent contribution and to collect any
penalty, interest or fees due and owing as a result of the
delinquency. Provided, that upon proper application under the
procedures outlined herein, the Assessment Board of the Oklahoma
Employment Security Commission may issue an order continuing or
modifying the levy for the collection of delinquent contributions,
penalties, interest or fees.
Added by Laws 1990, c. 333, § 11, emerg. eff. May 31, 1990. Amended
by Laws 1993, c. 219, § 21, eff. Sept. 1, 1993; Laws 2012, c. 196, §
10, emerg. eff. May 8, 2012.
§40-3-310. Waiver of penalty or interest.
A. Any penalty or interest, or any portion thereof, assessed
because an employer or employee fails to file a report or remit
payment as required by Section 1-101 et seq. of this title may be
waived by the Oklahoma Employment Security Commission provided the
failure of the employer or employee to file a report or remit
payment:
1. Is satisfactorily explained to the Commission;
2. Has resulted from a mistake by the employer or employee of
either the law or the facts subjecting the employer or employee to
file the report or remit payment; or
3. Results from insolvency.
B. Provided, no waiver of penalty or interest assessed for
failure to file a report or remit payment as required by this act
shall be granted unless the request for waiver is filed with the
Commission within a three-year period from the date the penalty or
interest was assessed or accrued.
Added by Laws 1992, c. 318, § 12, eff. July 1, 1992. Renumbered
from § 5-109 of this title by Laws 1993, c. 219, § 36, eff. Sept. 1,
1993. Amended by Laws 1994, c. 195, § 5, emerg. eff. May 16, 1994;
Laws 2006, c. 176, § 23, eff. July 1, 2006.
§40-3-311. Forfeiture of terminated employer unemployment tax
account overpayments.
FORFEITURE OF TERMINATED EMPLOYER UNEMPLOYMENT TAX ACCOUNT
OVERPAYMENTS.
A. It is the fiduciary duty of the Oklahoma Employment Security
Commission to return overpayments received in the employer's
unemployment tax account. Upon the termination of the employer's
Oklahoma Statutes - Title 40. Labor
unemployment tax account, the Commission will issue a refund of any
remaining credit balance that is equal to or greater than One
Hundred Dollars ($100.00) by mailing it to the last address provided
by the employer. If an employer's unemployment tax account has been
terminated and has a credit balance that has been at that level for
a period of one hundred eighty (180) days or more without a refund
being requested from the employer, the Commission will reduce the
balance of that unemployment tax account to zero (0) and consider
the credit to be forfeited after the Commission has exercised its
fiduciary duty.
B. Once the Commission has completed its fiduciary duty in
facilitating the return of the credit to the employer, based upon
the most current mailing address provided by the employer, the
Commission can assume its fiduciary duty is completed. If the
refund of the overpayment is returned to the Commission, the
employer shall consider the funds forfeited and will be prohibited
from requesting the credit balance in the future. All returns of
overpayment shall be returned to the clearing account as set forth
in Section 3-604 of this title.
Added by Laws 2021, c. 424, § 13, eff. Nov. 1, 2021. Amended by
Laws 2023, c. 346, § 3, eff. Nov. 1, 2023.
§40-3-401. Appeals to district court.
APPEALS TO DISTRICT COURT.
After the administrative appeal hearing process provided for in
Article III of this title is complete, any order, ruling or finding
that directly affects an employer or the Oklahoma Employment
Security Commission may be appealed by the affected entity to the
district court of the county of residence, or principal place of
business, of the employer; provided, however, if the employer is a
nonresident of this state, then to the district court of Oklahoma
County.
Added by Laws 1980, c. 323, § 3-401, eff. July 1, 1980. Amended by
Laws 2002, c. 452, § 23, eff. Nov. 1, 2002.
§40-3-402.
Repealed by Laws 1998, c. 161, § 15, eff. July 1, 1998.
§40-3-403. Petition for review and transcript of Commission
proceedings.
PETITION FOR REVIEW AND TRANSCRIPT OF COMMISSION PROCEEDINGS.
Within thirty (30) days after the date of mailing of the order,
ruling, or finding complained of, the party desiring to appeal shall
file in the office of the clerk of the district court of the county
that has the proper jurisdiction, a Petition for Review specifying
the grounds upon which the appeal is based. The Petition for Review
shall set out the names of all parties to the case in the style of
the case, which shall include:
Oklahoma Statutes - Title 40. Labor
1. The petitioner or entity filing the petition;
2. The Assessment Board as a respondent; and
3. All other parties in the proceeding before the Assessment
Board as respondents.
If a Petition for Review is not filed within the time allowed by
this section, the administrative order, ruling or finding will
become final and the district court will not have jurisdiction to
consider the appeal. The appealing party shall serve a file-stamped
copy of the Petition for Review on all opposing parties or their
attorneys and the Director of the Appellate Division of the Oklahoma
Employment Security Commission. The Director of the Appellate
Division shall then cause a certified transcript of the hearing to
be made which shall consist of all testimony of the parties, all
documentary evidence and other evidence introduced at the hearing,
and all decisions, judgments, or orders rendered as a result of the
hearing. The Director of the Appellate Division shall then cause
the certified transcript to be filed in the appropriate district
court within sixty (60) days of receipt of the Petition for Review.
Copies of the transcript shall be mailed by the Director of the
Appellate Division to all parties named in the style of the case on
the Petition for Review.
Added by Laws 1980, c. 323, § 3-403, eff. July 1, 1980. Amended by
Laws 1998, c. 161, § 12, eff. July 1, 1998; Laws 2007, c. 354, § 11,
eff. Nov. 1, 2007; Laws 2013, c. 71, § 13, eff. Nov. 1, 2013.
§40-3-404. Commission's conclusions of facts conclusive.
COMMISSION'S CONCLUSIONS OF FACTS CONCLUSIVE. In any judicial
review under this part the findings of the Commission, or its duly
authorized representative, as to the facts, if supported by evidence
and in the absence of fraud, shall be conclusive, and the
jurisdiction of the court shall be confined to questions of law.
Added by Laws 1980, c. 323, § 3-404, eff. July 1, 1980.
§40-3-405. Deposit of assessment required.
DEPOSIT OF ASSESSMENT REQUIRED.
As a condition precedent to the right of an employer to
prosecute an appeal, and as a jurisdictional prerequisite of the
district court to entertain the appeal, it is specifically provided
that, if the appeal be from an order, judgment, finding, or ruling
of the Oklahoma Employment Security Commission or its duly
authorized representative, the employer shall pay to the Commission
all amounts owing in the employer’s account. Any amounts so paid
shall, pending the final determination of the appeal, be reflected
by the Commission in the employer’s account, and if, upon a final
determination of the appeal the order of the Commission is reversed
or modified and it is determined that the contribution or part
thereof was erroneously assessed, or the contributions, penalties,
Oklahoma Statutes - Title 40. Labor
interest or fees should not be owed to the Commission, the amount
paid by the employer shall be refunded to the employer by the
Commission.
Added by Laws 1980, c. 323, § 3-405, eff. July 1, 1980. Amended by
Laws 1993, c. 219, § 22, eff. Sept. 1, 1993; Laws 2002, c. 452, §
24, eff. Nov. 1, 2002.
§40-3-406. Bond in lieu of cash deposit.
BOND IN LIEU OF CASH DEPOSIT. In lieu of the cash payment
provided for in Section 3-405 of this title, the employer may file
with the Commission a surety bond issued by an insurance company
that is licensed by the Oklahoma Insurance Department to issue
surety bonds in this state. The surety bond must be issued in an
amount that is double the amount of the contribution, penalties,
interest and fees assessed or owing, and include the conditions that
the employer will faithfully and diligently prosecute the appeal to
a final determination, and, in the event the order, judgment, ruling
or finding of the Commission or its duly authorized representative
be affirmed on appeal, will pay the contributions, interest,
penalty, costs and fees assessed against, or owing by, the employer.
Added by Laws 1980, c. 323, § 3-406, eff. July 1, 1980. Amended by
Laws 1992, c. 318, § 7, eff. July 1, 1992; Laws 1993, c. 219, § 23,
eff. Sept. 1, 1993.
§40-3-407.
Repealed by Laws 2005, c. 182, § 15, eff. Nov. 1, 2005.
§40-3-408. Part construed to provide legal remedy.
PART CONSTRUED TO PROVIDE LEGAL REMEDY. This part shall be
construed to provide a legal remedy by action at law in cases where
any contribution, or the method of collection or enforcement thereof
or any order, ruling, finding or judgment of the Commission or its
duly authorized representative, is complained of or is sought to be
enjoined in any action in any court of this state or the United
States of America.
Added by Laws 1980, c. 323, § 3-408, eff. July 1, 1980.
§40-3-500. Levy on accounts.
LEVY ON ACCOUNTS.
As used in Part 5 of Article 3 of the Employment Security Act of
1980:
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 tax
debtor has with any bank;
Oklahoma Statutes - Title 40. Labor
3. “Contract proceeds” means any payment or exchange of assets
due to a tax debtor from any contract the tax debtor is a party to
or a beneficiary of;
4. “Contracting entity” means any person, partnership,
corporation, limited liability company or legal entity of any kind
that owes money to a tax debtor due to the provisions of a contract
the entity is bound by;
5. “Earnings” means any form of payment to any individual
including, but not limited to, salary, wages, commissions, or other
compensation;
6. “Employer” means any person, partnership, corporation,
limited liability company or legal entity of any kind that owes
earnings to a tax debtor; and
7. “Tax debtor” means any person, partnership, corporation,
limited liability company or legal entity of any kind that owes the
Oklahoma Employment Security Commission any amount for delinquent
state unemployment taxes, interest, penalties, fees or surcharge.
Added by Laws 2012, c. 196, § 11, emerg. eff. May 8, 2012.
§40-3-501. Commission to issue warrants.
COMMISSION TO ISSUE WARRANTS. If any contribution imposed by
the provisions of this act, or any portion of said contribution, be
not paid before the same becomes delinquent, the Commission may
immediately issue a warrant under its official seal, directed to the
sheriff of any county of the state, commanding him to levy upon and
sell any real or personal property of any delinquent employer found
within his county for the payment of the delinquent contribution,
interest, penalty and fees and the cost of executing the warrant,
and to return such warrant to the Commission, and to pay it any
moneys collected by virtue thereof, by a time to be therein
specified, not more than sixty (60) days from the date of the
warrant.
Added by Laws 1980, c. 323, § 3-501, eff. July 1, 1980. Amended by
Laws 1981, c. 259, § 21, emerg. eff. June 25, 1981; Laws 1993, c.
219, § 24, eff. Sept. 1, 1993.
§40-3-502. Filing warrant with county clerk.
FILING WARRANT WITH COUNTY CLERK. The Commission may also file
a copy of its warrant with the county clerk of the county or
counties in which the employer has property and thereupon the county
clerk shall index the warrant in the same manner as judgments using
the name of the delinquent employer named in the warrant, a short
name for the contribution, or tax imposed, and the amount of the
contributions, interest, penalty and fees for which the warrant was
issued, and the date upon which the copy was filed, and shall index
the warrant against the real property described therein, if any is
described. If the county clerk charges a fee for the filing of the
Oklahoma Statutes - Title 40. Labor
warrant, the Commission may add the amount of the fee to the
indebtedness owing by the delinquent employer named in the warrant.
Added by Laws 1980, c. 323, § 3-502, eff. July 1, 1980. Amended by
Laws 1981, c. 259, § 22, emerg. eff. June 25, 1981; Laws 1993, c.
219, § 25, eff. Sept. 1, 1993; Laws 1995, c. 340, § 19, eff. July 1,
1995.
§40-3-503. Filed warrant is lien.
FILED WARRANT IS LIEN. The filing of said warrant in the office
of the county clerk of said county 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 delinquent employer against whom
such warrant is issued. Such lien shall be in addition to any and
all other liens existing in favor of the state to secure the payment
of such unpaid contribution, interest, penalty, fees and costs, and
such lien shall be paramount and superior to all other liens of
whatsoever kind or character, attaching to any of said property
subsequent to the date of such recording and shall be in addition to
any other lien provided for in this act. This lien on personal
property 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 on personal
property of the State of Oklahoma shall continue until the amount of
the tax, contribution, penalty, interest and fees 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.
Added by Laws 1980, c. 323, § 3-503, eff. July 1, 1980. Amended by
Laws 1981, c. 259, § 23, emerg. eff. June 25, 1981; Laws 1982, c.
81, § 1; Laws 1993, c. 219, § 26, eff. Sept. 1, 1993.
§40-3-504. Sheriff to execute warrant in same manner as judgment.
SHERIFF TO EXECUTE WARRANT IN SAME MANNER AS JUDGMENT. Upon
receiving such warrant the sheriff shall proceed to execute said
warrant in all respects with like effect and in the same manner
prescribed by law in respect to executions against property upon
judgment of the court of record; and such 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 of Oklahoma, 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
such sale prior to the issuance of a bill of sale or deed. The
State of Oklahoma shall be authorized to make bids at any such sale
to the amount of contributions, penalties, interest, costs and fees
accrued. In the event such bid is successful, the sheriff shall
issue a proper muniment of title to the Commission, which said
Commission shall hold such title for the use and benefit of the
Oklahoma Statutes - Title 40. Labor
State of Oklahoma; and any delinquent employer, or transferee of
such delinquent employer, shall have the right, at any time within
one (1) year from the date of such sale, to redeem such property,
upon the payment of all contributions, penalties, interest, costs
and fees accrued to the date of redemption. Such applicant shall
not be entitled to a credit upon such contributions, penalties,
interest, costs and fees, by reason of any revenue that might have
accrued to the State of Oklahoma or other purchaser under sale prior
to such redemption. After the expiration of the period of
redemption herein provided, the State of Oklahoma may sell such
property at public auction, upon giving thirty (30) days' notice,
published in a newspaper of general circulation in the county where
such property is located, to the highest and best bidder for cash;
and upon a sale had thereof, or when a redemption is made, the
Commission for and on behalf of the State of Oklahoma shall issue
its bill of sale or quit claim deed to the successful bidder or to
the redemptioner. The sheriff shall be entitled to the same fee for
his services in executing the warrant, as he would be entitled to
receive if he were executing an execution issued by the court clerk
of said county upon a judgment of a court of record.
Added by Laws 1980, c. 323, § 3-504, eff. July 1, 1980. Amended by
Laws 1993, c. 219, § 27, eff. Sept. 1, 1993.
§40-3-505. Failure of sheriff to execute warrant.
FAILURE OF SHERIFF TO EXECUTE WARRANT. If any sheriff shall
refuse or neglect to levy upon and sell any real or personal
property of any delinquent employer as directed by any warrant
issued by the Commission, or shall refuse or neglect, on demand, to
pay over to the Commission, its representatives or attorneys, all
moneys by him collected or received under any warrant issued by the
said Commission, at any time after collecting or receiving the same,
such sheriff or other officer shall, upon motion of the Commission
in court, and after thirty (30) days' notice thereof, in writing, be
amerced in the amount for which any such warrant was issued,
together with all penalties and costs and with an additional penalty
of ten percent (10%) thereon, to and for the use of the State of
Oklahoma. Every surety of any sheriff or officer shall be made a
party to the judgment rendered as aforesaid against the sheriff or
other officer.
Added by Laws 1980, c. 323, § 3-505, eff. July 1, 1980.
§40-3-506. State may be made party defendant.
STATE MAY BE MADE PARTY DEFENDANT. In any action involving the
title to real estate, or the ownership or right to possession of
personal property, the State of Oklahoma may be made a party
defendant for the purpose of determining any lien claimed by it upon
the property involved therein; and in any such action, service of
Oklahoma Statutes - Title 40. Labor
summons upon the Commission or any member thereof shall be a
sufficient service and binding upon the State of Oklahoma.
Added by Laws 1980, c. 323, § 3-506, eff. July 1, 1980.
§40-3-507. Injunctions.
INJUNCTIONS. When any reports required under this act have not
been filed or may be insufficient to furnish all the information
required by the Commission, or when the contributions imposed by
this act have not been paid, the Commission may institute, in the
name of the State of Oklahoma, upon the relation of the Commission,
any necessary action or proceeding to enjoin such persons, firm,
association or corporation from continuing operations until such
reports have been filed or contributions paid as required, and in
all proper cases injunction shall be issued without a bond being
required from the state.
Added by Laws 1980, c. 323, § 3-507, eff. July 1, 1980.
§40-3-508. Appointment of receiver.
APPOINTMENT OF RECEIVER. Upon a proper showing in any action
under Section 3-507 that contributions are in danger of being lost
or rendered uncollectible by reason of the mismanagement,
dissipation or concealment of the property by the taxpayer and a
request for the appointment of a receiver for the management of the
taxpayer is made, a receiver shall be appointed.
Added by Laws 1980, c. 323, § 3-508, eff. July 1, 1980.
§40-3-509. Levy on bank accounts.
LEVY ON BANK ACCOUNTS.
A. If any tax debtor shall fail to pay his or her indebtedness
to the Oklahoma Employment Security Commission after the tax debtor
has been notified of the amount due and demand for payment has been
made, it shall be lawful for the Oklahoma Employment Security
Commission to collect the amount owed by levy upon any bank account
of the tax debtor.
B. To levy upon a tax debtor's bank account, the Oklahoma
Employment Security Commission must serve a Notice of Levy on the
bank in which the tax debtor has an account, along with the tax
warrants covering all calendar quarters in which the tax debtor owes
unemployment taxes, interest, penalty, fees, or surcharge.
C. Service of the Notice of Levy and tax warrants shall be made
on the bank in the same manner as provided in Section 2004 of Title
12 of the Oklahoma Statutes for service of process in civil actions.
D. Upon receiving the Notice of Levy and any tax warrants
issued against the tax debtor, the bank shall deliver all of the tax
debtor's interest in the money in the tax debtor's bank account at
the time of the service of the levy, subject to the banker's lien or
right of setoff, or any other priority claim of the bank, up to the
Oklahoma Statutes - Title 40. Labor
amount of indebtedness indicated on the tax warrants plus accrued
interest pursuant to subsection A of Section 3-301 of Title 40 of
the Oklahoma Statutes and any fees for service of process, to the
representative of the Commission indicated on the Notice of Levy.
The delivery of this money shall occur within ten (10) days of the
date of service of the Notice of Levy.
E. If there is no money in the tax 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 must be notarized and returned to the representative of
the Oklahoma Employment Security Commission named in the Notice of
Levy.
F. The Sheriff's Department that serves the Notice of Levy on
the bank shall be entitled to a service fee of Fifty Dollars
($50.00) that is to be paid by the Oklahoma Employment Security
Commission and added to the tax debtor's indebtedness as a fee in
the latest calendar quarter for which the tax debtor has any type of
indebtedness.
Added by Laws 1992, c. 318, § 9, eff. July 1, 1992. Amended by Laws
2012, c. 196, § 12, emerg. eff. May 8, 2012.
§40-3-510. Enforcement of bank levy.
ENFORCEMENT OF BANK LEVY. A. Any bank that fails or refuses to
surrender any money or rights to money in a bank account subject to
levy, upon being served with a Notice of Levy and supporting tax
warrants of the Oklahoma Employment Security Commission, shall be
liable to the Oklahoma Employment Security Commission in a sum equal
to the amount of money or rights to money not so surrendered, but
not exceeding the amount of the tax debtor's indebtedness for the
collection of which the levy has been made, together with accrued
interest pursuant to subsection A of Section 3-301 of this title,
and the cost of service of the Notice of Levy. Any amount recovered
under this subsection shall be credited against the liability for
taxes, interest, penalty, fees, and surcharge, for the collection of
which the levy was made.
B. Any bank in possession of money or rights to money subject
to levy, upon which a levy has been made, that surrenders such money
or rights to money to the Oklahoma Employment Security Commission
shall be discharged from any obligation or liability to the tax
debtor and any other person or entity with respect to such money or
rights to money arising from the surrender or payment.
Added by Laws 1992, c. 318, § 10, eff. July 1, 1992.
§40-3-511. Levy upon earnings of tax debtor.
LEVY UPON EARNINGS OF TAX DEBTOR.
Oklahoma Statutes - Title 40. Labor
A. If any tax debtor shall fail to pay his or her indebtedness
to the Oklahoma Employment Security Commission after the tax debtor
has been notified of the amount due and demand for payment has been
made, it shall be lawful for the Oklahoma Employment Security
Commission to collect the amount owed by levy upon any earnings or
contract proceeds of the tax debtor.
B. To levy upon the earnings of a tax debtor or contract
proceeds owed to a tax debtor, the Oklahoma Employment Security
Commission must serve a Notice of Levy on the employer who employs
the tax debtor or the contracting entity that owes money under
contract to the tax debtor, along with the tax warrants covering all
quarters in which the tax debtor owes unemployment taxes, interest,
penalties, fees or surcharge. 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 or contracting entity:
1. The employer or contracting entity shall answer the Notice
of Levy on a form provided by the Commission. The employer or
contracting entity 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. The employer or contracting entity shall deliver all funds
subject to the levy up to the amount of indebtedness indicated on
the tax warrants plus accrued interest pursuant to subsection A of
Section 3-301 of this title and any fees for service of process to
the representative of the Commission indicated on the Notice of
Levy. The delivery of this money shall occur within ten (10) days
of the date the earnings or contract proceeds are due to be paid to
the tax debtor;
4. 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
Oklahoma Statutes - Title 40. Labor
made, together with accrued interest and penalty pursuant to Section
3-301 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 which the levy was made; and
5. 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.
C. Service of the Notice of Levy and tax warrants shall be made
on the employer or contracting entity in the same manner as provided
in Section 2004 of Title 12 of the Oklahoma Statutes for service of
process in civil actions.
D. The sheriff's department that serves the Notice of Levy on
the employer or contracting entity shall be entitled to a service
fee of Fifty Dollars ($50.00) that is to be paid by the Oklahoma
Employment Security Commission and added to the tax debtor's
indebtedness as a fee in the latest calendar quarter for which the
tax debtor has any type of indebtedness.
E. Claims for Exemption and any other matter related to the
levy shall be filed with the Assessment Board 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 Assessment Board shall
be governed by the appeal procedures set out in Part 4 of Article
III of the Employment Security Act of 1980, and the Administrative
Rules of the Oklahoma Employment Security Commission pertaining
thereto.
Added by Laws 2012, c. 196, § 13, emerg. eff. May 8, 2012. Amended
by Laws 2015, c. 249, § 15, eff. Nov. 1, 2015.
§40-3-512. Treasury offset program – Delinquent unemployment taxes.
TREASURY OFFSET PROGRAM – DELINQUENT UNEMPLOYMENT TAXES.
A. The Oklahoma Employment Security Commission shall be
authorized to collect state unemployment tax indebtedness
established pursuant to Article 3 of the Employment Security Act of
1980, 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.
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 time period the
indebtedness accrued. The notification shall give the debtor sixty
(60) days from the date of mailing of the notice to present evidence
Oklahoma Statutes - Title 40. Labor
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 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 a state unemployment tax indebtedness, that
indebtedness shall be reinstated to the amount that existed before
the payment was credited.
Added by Laws 2015, c. 249, § 16, eff. Nov. 1, 2015.
§40-3-601. Establishment of unemployment compensation fund.
ESTABLISHMENT OF UNEMPLOYMENT COMPENSATION FUND. There is
hereby established as a special fund, separate and apart from all
public moneys or funds of this state, the Unemployment Compensation
Fund, which shall be administered by the Commission exclusively for
the purpose of this act. This fund shall consist of (1) all
contributions collected pursuant to this act, together with any
interest thereon collected pursuant to this act; (2) all penalties
collected pursuant to the provisions of this act; (3) interest
earned upon any moneys in the fund; (4) any property or securities
acquired through the use of moneys belonging to the fund; (5) all
earnings of such property or securities; and (6) all other moneys
received for the fund from any other source. All moneys in the fund
shall be mingled and undivided.
Added by Laws 1980, c. 323, § 3-601, eff. July 1, 1980.
§40-3-602. State Treasurer custodian of fund.
STATE TREASURER CUSTODIAN OF FUND. The State Treasurer shall be
ex officio the treasurer and custodian of the fund who shall
administer such fund in accordance with the directions of the
Commission and shall issue his warrants upon it in accordance with
such rules as the Commission shall prescribe.
Added by Laws 1980, c. 323, § 3-602, eff. July 1, 1980. Amended by
Laws 1993, c. 219, § 28, eff. Sept. 1, 1993.
Oklahoma Statutes - Title 40. Labor
§40-3-603. State Treasurer to maintain three accounts.
STATE TREASURER TO MAINTAIN THREE ACCOUNTS. The State Treasurer
shall maintain within the Fund three separate accounts: (1) a
clearing account, (2) an unemployment trust fund account, and (3) a
benefit account.
Added by Laws 1980, c. 323, § 3-603, eff. July 1, 1980.
§40-3-604. Clearing account.
CLEARING ACCOUNT. All monies payable to the fund, upon receipt
thereof by the Commission, shall be forwarded to the Treasurer who
shall immediately deposit them in the clearing account. Refunds
payable pursuant to this act shall be payable from the clearing
account upon warrants or electronic fund transfers issued under the
direction of the Commission.
Added by Laws 1980, c. 323, § 3-604, eff. July 1, 1980. Amended by
Laws 2010, c. 216, § 11, eff. July 1, 2010.
§40-3-605. Unemployment trust fund.
UNEMPLOYMENT TRUST FUND. After clearance thereof, all other
moneys in the clearing account shall be immediately deposited with
the Secretary of the Treasury of the United States of America to the
credit of the account of this state in the unemployment trust fund,
established and maintained pursuant to Section 904 of the Social
Security Act, as amended, any provisions of law in this state
relating to the deposit, administration, release or disbursement of
moneys in the possession or custody of this state to the contrary
notwithstanding.
Added by Laws 1980, c. 323, § 3-605, eff. July 1, 1980.
§40-3-606. Benefit account.
BENEFIT ACCOUNT. The benefit account shall consist of all
moneys requisitioned from this state's account in the unemployment
trust fund in the United States Treasury. Moneys in the clearing
and benefit account may be deposited in any depository bank in which
general funds of the state may be deposited, but no public deposit
insurance charge or premium shall be paid out of the fund. Moneys
in the clearing and benefit accounts shall not be commingled with
other state funds, but shall be maintained in separate accounts on
the books of the depository bank. Such moneys shall be secured by
said depository bank by collateral in the full amount of funds on
deposit. Such security shall consist of (1) United States
Government obligations, direct or guaranteed, and (2) direct
obligations of the State of Oklahoma. Such collateral security
shall be pledged at not to exceed the face value of the obligation
and shall be kept separate and distinct from any collateral security
pledged to secure other funds of the state. The State Treasurer
Oklahoma Statutes - Title 40. Labor
shall be liable on his official bond for the faithful performance of
his duties in connection with the unemployment compensation fund.
Such liability on the official bond shall be effective immediately
upon the enactment of this provision, and such liability shall exist
in addition to any liability upon any separate bond existent on the
effective date of this provision, or which may be given in the
future. All sums recovered for losses sustained by the fund shall
be deposited therein.
Added by Laws 1980, c. 323, § 3-606, eff. July 1, 1980.
§40-3-607. Requisitions from unemployment trust account.
REQUISITIONS FROM UNEMPLOYMENT TRUST ACCOUNT. Moneys
requisitioned from this state's account in the unemployment trust
fund shall be used exclusively for the payment of benefits. The
Commission shall, from time to time, requisition from the
unemployment trust fund such amounts, not exceeding the amounts
standing to this state's account therein, as it deems necessary for
the payment of such benefits for a reasonable future period. Upon
receipt thereof such moneys shall be deposited in the benefit
account.
Added by Laws 1980, c. 323, § 3-607, eff. July 1, 1980.
§40-3-608. Expenditures not subject to specific appropriation
requirements.
EXPENDITURES NOT SUBJECT TO SPECIFIC APPROPRIATION REQUIREMENTS.
(1) Expenditures of such moneys in the benefit account and refunds
from the clearing account shall not be subject to any provisions of
law requiring specific appropriations or other formal release by
state officers of money in their custody. All warrants issued for
the payment of benefits and refunds shall bear the signature of a
representative of the Commission duly authorized for that purpose.
(2) Any balance of moneys requisitioned from the unemployment
trust fund which remains unclaimed or unpaid in the benefit account
after the expiration of the period for which such sums were
requisitioned shall either be deducted from estimates for, and may
be utilized for the payment of, benefits during succeeding periods,
or, in the discretion of the Commission, shall be redeposited with
the Secretary of the Treasury of the United States of America, to
the credit of this state's account in the unemployment trust fund.
Added by Laws 1980, c. 323, § 3-608, eff. July 1, 1980.
§40-3-609. Discontinuance of unemployment trust fund.
DISCONTINUANCE OF UNEMPLOYMENT TRUST FUND. The provisions of
this part to the extent that they relate to the unemployment trust
fund in the Treasury of the United States, shall be operative only
so long as such unemployment trust fund continues to exist and so
long as the Secretary of the Treasury of the United States of
Oklahoma Statutes - Title 40. Labor
America continues to maintain for this state a separate book account
of all funds deposited therein by this state for benefit purposes,
together with this state's proportionate share of the earnings of
such unemployment trust fund, from which no other state is permitted
to make withdrawals.
Added by Laws 1980, c. 323, § 3-609, eff. July 1, 1980.
§40-3-610. Management of funds of unemployment trust fund.
MANAGEMENT OF FUNDS OF UNEMPLOYMENT TRUST FUND. If and when the
unemployment trust fund in the Treasury of the United States, ceases
to exist, or such separate book account of the unemployment trust
fund is no longer maintained, all moneys belonging to the
unemployment compensation fund of this state shall be administered
by the Commission as a trust fund for the purpose of paying benefits
under this act, and the Commission shall have authority to hold,
invest, transfer, sell, deposit, and release such moneys, and any
properties, securities, or earnings acquired as an incident to such
administration; provided, that such moneys shall be invested in the
following readily marketable classes of securities: Bonds or other
interest-bearing obligations of the United States of America or
guaranteed both as to interest and principal by the United States;
provided further, that such investment shall at all times be so made
that all the assets of the fund shall always be readily convertible
into cash when needed for the payment of benefits. The Treasurer
shall dispose of securities or other properties belonging to the
unemployment compensation fund only under the direction of the
Commission.
Added by Laws 1980, c. 323, § 3-610, eff. July 1, 1980.
§40-3-701. Applicability.
APPLICABILITY. The provisions of this part shall apply to the
financing of benefits to employees of the state and political
subdivisions thereof and their instrumentalities.
Added by Laws 1980, c. 323, § 3-701, eff. July 1, 1980.
§40-3-702. Payments by the state subdivisions and instrumentalities
in lieu of contributions.
PAYMENTS BY THE STATE SUBDIVISIONS AND INSTRUMENTALITIES IN LIEU
OF CONTRIBUTIONS. In lieu of contributions required of employers
under the Employment Security Act of 1980, as provided by this act,
the State of Oklahoma and its instrumentalities shall pay each
quarter beginning after March 31, 1978, including any political
subdivision and its instrumentalities after December 31, 1977, one
percent (1%) of taxable wages, as defined in this act, paid to
employees covered by this act. Such payments made in lieu of
contributions shall be paid on or before the last day of the month
Oklahoma Statutes - Title 40. Labor
following the calendar quarter to be reported and shall be paid into
the Unemployment Compensation Fund.
Added by Laws 1980, c. 323, § 3-702, eff. July 1, 1980. Amended by
Laws 1994, c. 195, § 6, emerg. eff. May 16, 1994.
§40-3-703. Benefits and extended benefits paid from unemployment
security fund.
BENEFITS AND EXTENDED BENEFITS PAID FROM UNEMPLOYMENT SECURITY
FUND. All regular benefits and extended benefits, as defined by
this act, paid to individuals who were employees of the state and
political subdivisions and their instrumentalities and which were
based on wages paid by the state and political subdivisions and
their instrumentalities shall be paid from the benefit account of
the Unemployment Compensation Fund.
Added by Laws 1980, c. 323, § 3-703, eff. July 1, 1980.
§40-3-704. Benefits based on wages paid both by the state and other
employers.
BENEFITS BASED ON WAGES PAID BOTH BY THE STATE AND OTHER
EMPLOYERS. If benefits paid an individual are based on wages paid
by both the state and one or more other employers subject to this
act, the amount to be included as state benefit payments shall bear
the same ratio to the total benefits paid to the individual as the
base period wages as defined by this act, paid to the individual by
the state bear to the total amount of base period wages paid to the
individual by all his base period employers, as defined by this act.
Added by Laws 1980, c. 323, § 3-704, eff. July 1, 1980.
§40-3-705. Election to become liable for reimbursement payments.
ELECTION TO BECOME LIABLE FOR REIMBURSEMENT PAYMENTS. (1) Any
governmental organization, as described in Section 1-208(7) and (8)
including their instrumentalities, which is or becomes subject to
this act after December 31, 1977, may elect to become 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,
including formation of group accounts, and the proportionate
allocation of benefit costs, applicable to reimbursing nonprofit
organizations as provided in Part 8 of Article 3, except that one
hundred percent (100%) of the extended benefits attributable to
governmental entities will be reimbursed after January 1, 1979. In
lieu of making reimbursement payments in the manner provided in Part
8 of Article 3, a governmental organization authorized to raise
revenue as provided in Article X, Section 28, of the Oklahoma
Constitution may elect by resolution filed with the Commission to
make reimbursement payments after receipt of the notice of the full
amount due that is equal to the regular benefits and extended
Oklahoma Statutes - Title 40. Labor
benefits paid by the Commission during each quarter after January 1,
1978, and is attributable to service in the employ of the
governmental organization.
(2) If such amount is not paid into the unemployment
compensation fund by such governmental organization by the due date,
the Commission may file in the office of the court clerk of the
county in which the situs of the governmental organization is
located a certified copy of its notice of the full amount due,
regardless of any minimum, and including any interest or penalty
that may be assessed.
(3) The amount so certified shall be entered on the judgment
docket of the district court and shall have the same force and be
subject to the same law as judgments of the district court and paid
in the manner provided for payment of judgments against subdivisions
of government as set forth in Sections 365.1 through 365.6 of Title
62 of the Oklahoma Statutes. The Commission is hereby authorized to
sell and assign to the State Treasurer any judgments against such
governmental organization as herein provided.
Added by Laws 1980, c. 323, § 3-705, eff. July 1, 1980.
§40-3-706. Benefits that do not apply in the computation of state
experience factor.
BENEFITS THAT DO NOT APPLY IN THE COMPUTATION OF STATE
EXPERIENCE FACTOR. Benefits paid to former employees of
governmental entities, except for benefits paid to such employees
based upon wages paid by other than governmental entities, shall not
be considered as benefits for the purpose of Section 3-108, nor
shall any wages of governmental entities be used as benefit wages
for the purpose of Section 3-108.
Added by Laws 1980, c. 323, § 3-706, eff. July 1, 1980.
§40-3-707. State pledge.
STATE PLEDGE. The State of Oklahoma recognizes its obligation
under this act and hereby pledges the faith of the state that funds
which are to be dispersed by the state to any organization,
instrumentality of the state or its political subdivisions will be
available to insure payments required under this act.
Added by Laws 1980, c. 323, § 3-707, eff. July 1, 1980.
§40-3-708. Delinquent payments.
DELINQUENT PAYMENTS. If the Commission finds that any
organization, instrumentality of the state or its political
subdivisions, including public trusts, has become delinquent with
payments required under the act and following the Commission's
written request for such payment, has for sixty (60) days or more
thereafter refused or failed to pay amounts due and required under
this act, the Commission shall notify the State Budget Director of
Oklahoma Statutes - Title 40. Labor
such delinquency and total amount due. The Budget Director shall
authorize payment of such amounts from any funds deposited with the
State Treasurer, which would otherwise be due from the state to such
organization, instrumentality or political subdivision.
Added by Laws 1980, c. 323, § 3-708, eff. July 1, 1980.
§40-3-801. Applicability.
APPLICABILITY.
Benefits paid to employees of nonprofit organizations shall be
financed in accordance with the provisions of this part. For the
purpose of this part, a nonprofit organization is an organization or
group of organizations defined in paragraph (4) of Section 1-210 of
this title.
Added by Laws 1980, c. 323, § 3-801, eff. July 1, 1980. Amended by
Laws 1997, c. 30, § 17, eff. July 1, 1997.
§40-3-802. Contributions.
CONTRIBUTIONS. Any such nonprofit organization which is, or
becomes, subject to this act, on or after January 1, 1972, shall
report and pay contributions to the Commission in the same time,
manner and amounts as required of nongovernmental employers for
profit subject to this act subject, except as herein provided, to
the same rights, remedies, obligations and penalties as a
nongovernmental employer for profit.
Added by Laws 1980, c. 323, § 3-802, eff. July 1, 1980.
§40-3-803. Election to make payments in lieu of contributions.
ELECTION TO MAKE PAYMENTS IN LIEU OF CONTRIBUTIONS. A nonprofit
organization may elect, in accordance with this section, in lieu of
contributions, to pay to the Commission for the unemployment
compensation fund an amount equal to the amount of regular benefits
and of one-half (1/2) of the extended benefits paid in accordance
with this act that is attributable to service in the employ of such
nonprofit organization for weeks of unemployment which begin during
the effective period of such election, regardless of reason for
separation.
Added by Laws 1980, c. 323, § 3-803, eff. July 1, 1980.
§40-3-804. Period of election - Organizations subject to act after
January 1, 1972.
PERIOD OF ELECTION - ORGANIZATIONS SUBJECT TO ACT AFTER JANUARY
1, 1972. Any nonprofit organization which becomes subject to this
act on or after January 1, 1972, may elect to become liable for
payments in lieu of contributions for a period of not less than the
remainder of the calendar year in which subjectivity occurs and the
next two (2) succeeding calendar years by filing a written notice of
its election with the Commission not later than thirty (30) days
Oklahoma Statutes - Title 40. Labor
immediately following the date of the determination of such
subjectivity.
Added by Laws 1980, c. 323, § 3-804, eff. July 1, 1980.
§40-3-805. Written notice of termination of election required.
WRITTEN NOTICE OF TERMINATION OF ELECTION REQUIRED. Any
nonprofit organization which makes an election in accordance with
Section 3-804 of this act will continue to be liable for payments in
lieu of contributions until it files with the Commission a written
notice terminating its election not later than the last day of
January immediately following the beginning of the calendar year for
which such termination shall first be effective. After such
termination such employer shall be treated as a newly subject
nongovernmental employer for profit under the Oklahoma Employment
Security Act for purposes of determining such organization's
contribution rate.
Added by Laws 1980, c. 323, § 3-805, eff. July 1, 1980.
§40-3-806. Payment of in-lieu contributions.
PAYMENT OF IN-LIEU CONTRIBUTIONS.
A. At the end of each calendar quarter the Oklahoma Employment
Security Commission shall notify in writing each nonprofit
organization, or the agent of a group of nonprofit organizations,
which has elected to make payments in lieu of contributions, the
amount, if any, equal to the full amount of regular benefits plus
one-half (1/2) of the amount of extended benefits paid by the
Commission during the quarter that is attributable to service in the
employ of the organization or the members of a group of the
organizations. The full amount shall include all amounts paid as
benefits that are attributable to base period wages paid by the
organization, including any benefit amounts paid in error. The
notification shall be deemed and treated as an assessment of
contributions and the payment of the amount owing shall be collected
as contributions, interest, penalty and fees, if any, are collected,
in accordance with the provisions of the Employment Security Act of
1980. The employer, or group of employers, shall have the rights
and remedies provided by the Employment Security Act of 1980 with
respect to assessments of contributions, including the right of
protest, hearing and appeal. The Commission shall make its
assessment or amend its assessment within three (3) years of the
ending date of the calendar quarter to which the assessment or
amendment applies. If no protest is filed or if filed and confirmed
by the Commission or its authorized representatives, said assessment
shall be immediately due and payable and shall bear interest after
forty-five (45) days at the rate of one percent (1%) per month until
paid. If any nonprofit organization or group of organizations fails
or refuses to pay said assessment after same has become delinquent
Oklahoma Statutes - Title 40. Labor
within forty-five (45) days after written request has been mailed to
the organization or the agent of the group by the Commission or its
representative, a penalty of five percent (5%) of the amount due
shall be added thereto, collected and paid. All collections made
shall be deposited in the Unemployment Compensation Fund.
B. The electing organization, or group of organizations, shall
file reports of wages paid, in the same time and manner as required
of nongovernmental employers for profit. If any electing
organization, or group of organizations, fails or refuses to file
its wage report within fifteen (15) days after written notice, a
penalty of Twenty Dollars ($20.00) for each day until the report is
filed with a maximum of Two Hundred Dollars ($200.00) is hereby
imposed against the organization or group and shall be collected and
paid.
C. Payments made by any nonprofit organization under the
provisions of this section shall not be deducted or deductible, in
whole or in part, from the remuneration of individuals in the employ
of the organization.
Added by Laws 1980, c. 323, § 3-806, eff. July 1, 1980. Amended by
Laws 1981, c. 259, § 24, emerg. eff. June 25, 1981; Laws 1990, c.
333, § 12, emerg. eff. May 31, 1990; Laws 1993, c. 219, § 29, eff.
Sept. 1, 1993; Laws 2007, c. 354, § 12, eff. Nov. 1, 2007; Laws
2010, c. 216, § 12, eff. July 1, 2010; Laws 2023, c. 346, § 4, eff.
Nov. 1, 2023.
§40-3-807. Payment of in-lieu contributions - Benefits based on
wages paid by more than one employer.
PAYMENT OF IN-LIEU CONTRIBUTIONS - BENEFITS BASED ON WAGES PAID
BY MORE THAN ONE EMPLOYER. (1) Each employer that is liable for
payments in lieu of contributions shall pay to the Commission for
the fund the amount of regular benefits plus the amount of one-half
(1/2) of extended benefits paid that are attributable to service in
the employ of such employer. If benefits paid to an individual are
based on wages paid by more than one employer under this act and one
or more of such employers are liable for payments in lieu of
contributions, the amount payable to the fund by each employer that
is liable for such payments shall be determined in accordance with
the provisions of subsection (2) or subsection (3) of this section.
(2) If benefits paid to an individual are based on wages paid
by one or more employers that are liable for contributions under
this act, the amount of benefits payable by each employer that is
liable for payments in lieu of contributions shall be an amount
which bears the same ratio to the total benefits paid to the
individual as the total base period wages, as defined by this act,
paid to the individual by such employer bear to the total base
period wages paid to the individual by all of his base period
employers, as defined by this act.
Oklahoma Statutes - Title 40. Labor
(3) If benefits paid to an individual are based on wages paid
by two or more employers that are liable for payments in lieu of
contributions, the amount of benefits payable by each such employer
shall be an amount which bears the same ratio to the total benefits
paid to the individual as the total base period wages paid to the
individual by such employer bear to the total base period wages paid
to the individual by all of his base period employers.
(4) Amounts paid that are to be reimbursed under this section
shall not be considered as benefits for the purposes of this act,
nor shall any benefit wages be created under this act by such
payments.
Added by Laws 1980, c. 323, § 3-807, eff. July 1, 1980.
§40-3-808. Election to become reimbursing employer.
ELECTION TO BECOME REIMBURSING EMPLOYER. Any nonprofit
organization which had been liable for paying contributions for a
period subsequent to January 1, 1972, may change to a reimbursable
basis by filing with the Commission not later than the last day of
January immediately following the beginning of any calendar year a
written notice of election to become liable for payments in lieu of
contributions. Such election shall not be terminable by the
organization for that and the next calendar year.
Added by Laws 1980, c. 323, § 3-808, eff. July 1, 1980.
§40-3-809.
Repealed by Laws 2017, c. 345, § 14, eff. July 1, 2017.
§40-3-810. Commission to provide notice of determinations.
COMMISSION TO PROVIDE NOTICE OF DETERMINATIONS. The Commission,
in accordance with such rules as it may prescribe, shall notify each
nonprofit organization, or group of organizations, of any
determination which it may make of its status as an employer and of
the effective date of any election which it makes and of any
termination of such election. Such determinations shall be subject
to reconsideration, appeal and review in accordance with the
provisions of this act.
Added by Laws 1980, c. 323, § 3-810, eff. July 1, 1980. Amended by
Laws 1993, c. 219, § 31, eff. Sept. 1, 1993.
§40-4-101. Applicability.
APPLICABILITY. This part shall apply to the Oklahoma Employment
Security Commission.
Added by Laws 1980, c. 323, § 4-101, emerg. eff. June 13, 1980.
§40-4-102. Composition.
COMPOSITION. There is hereby created a Commission to be known
as the Oklahoma Employment Security Commission. The Commission
shall consist of five (5) members, appointed by the Governor, by and
Oklahoma Statutes - Title 40. Labor
with the consent of the Oklahoma State Senate, two of whom shall
represent employers, two shall represent employees, and one shall
represent the public. The representative of the public shall be the
Chairman of the Commission. New appointments shall be made within
ninety (90) days after any vacancy occurs in the membership.
Added by Laws 1980, c. 323, § 4-102, emerg. eff. June 13, 1980.
§40-4-103. Qualifications.
QUALIFICATIONS. Each member of such Commission shall be a
citizen of the United States, and at the time of appointment shall
be, and for more than five (5) years shall have been, a bona fide
resident and qualified voter of the State of Oklahoma, and shall be
not less than thirty (30) years of age at the time of appointment.
During his term of membership on the Commission, no member shall
serve as an officer or committee member of any political party
organization.
Added by Laws 1980, c. 323, § 4-103, emerg. eff. June 13, 1980.
§40-4-104. Term of office.
TERM OF OFFICE. Each member shall hold office for a term of six
(6) years, except that (1) any member appointed to fill a vacancy
occurring prior to the expiration of the term for which his
predecessor was appointed shall be appointed for the remainder of
such term; and (2) the terms of office of the members first taking
office after the date of enactment of this act shall expire, as
designated by the Governor at the time of appointment, two at the
end of two (2) years, one a representative of employers, and one a
representative of employees; two at the end of four (4) years, one a
representative of employers, one a representative of employees; and
one, the representative of the public, at the end of six (6) years
after the date of enactment of this act. The members of the
Commission who are serving at the time this bill is enacted shall
continue to serve for the remainders of their respective terms
without interruption by reason of this enactment.
Added by Laws 1980, c. 323, § 4-104, emerg. eff. June 13, 1980.
§40-4-105. Removal by the Governor.
REMOVAL BY THE GOVERNOR. The Governor may, at any time, after
notice and hearing, remove any Commissioner for cause, and such
Commissioner sought to be thus removed shall, if he so desires, be
given a copy of the charges brought against him, and be given an
opportunity of being publicly heard in person, or by counsel, upon
not less than ten (10) days' notice. Such hearing shall be had
before the Governor of the State of Oklahoma. If such Commissioner
be removed, the Governor shall file in the office of the Secretary
of State a complete statement of all charges made against such
Oklahoma Statutes - Title 40. Labor
Commissioner, and a complete record of the Governor's proceedings
and his findings thereon.
Added by Laws 1980, c. 323, § 4-105, emerg. eff. June 13, 1980.
§40-4-106.1. Compensation and travel expenses.
In addition to reimbursement for travel expenses pursuant to the
State Travel Reimbursement Act, Section 500.1 et seq. of Title 74 of
the Oklahoma Statutes, each Commissioner shall receive Fifty Dollars
($50.00) for each Commission meeting attended, not to exceed Six
Hundred Dollars ($600.00) per annum.
Added by Laws 1992, c. 318, § 8, eff. July 1, 1992.
§40-4-107. Quorum.
QUORUM. Any three Commissioners shall constitute a quorum. No
vacancy shall impair the right of the remaining Commissioners to
exercise all of the powers of the Commission.
Added by Laws 1980, c. 323, § 4-107, emerg. eff. June 13, 1980.
§40-4-108. Executive Director.
EXECUTIVE DIRECTOR.
The chief executive officer of the Commission shall be the
Executive Director who shall be appointed by and serve at the
pleasure of the Commission. The Executive Director shall have such
compensation and further duties as the Commission may establish.
The Executive Director may hire, promote and terminate personnel,
and shall fix the qualifications and duties of such personnel.
Added by Laws 1980, c. 323, § 4-108, emerg. eff. June 13, 1980.
Amended by Laws 1982, c. 304, § 20, operative Oct. 1, 1982; Laws
1992, c. 318, § 11, eff. July 1, 1992; Laws 1995, c. 340, § 23, eff.
July 1, 1995; Laws 2003, c. 177, § 7, eff. Nov. 1, 2003; Laws 2005,
c. 182, § 10, eff. Nov. 1, 2005; Laws 2021, c. 424, § 14, eff. Nov.
1, 2021.
§40-4-109. Service of process.
SERVICE OF PROCESS.
If the Oklahoma Employment Security Commission is sued, or if
its officers or employees are sued in their official capacities, the
service of all legal process pursuant to Section 2004 of Title 12 of
the Oklahoma Statutes and of all extrajudicial notices which may be
required in writing shall be made on the Executive Director at the
official office of the Commission as set out in Administrative Rule
240:1-1-5. This section shall not apply to appeals brought under
Article 2, Part 6 and Article 3, Part 4 of the Employment Security
Act of 1980. Service of process in Article 2, Part 6 and Article 3,
Part 4, shall be made pursuant to the procedures set out by the
statutes in those parts and the administrative rules implementing
those statutes. This section shall not be construed to waive any
Oklahoma Statutes - Title 40. Labor
immunity created by constitution or statute that applies to the
Oklahoma Employment Security Commission, its officers or employees
or this state.
Added by Laws 2007, c. 354, § 13, eff. Nov. 1, 2007.
§40-4-201. Applicability.
APPLICABILITY. This part shall apply to the creation,
appointment, salary and qualifications of the Board of Review.
Added by Laws 1980, c. 323, § 4-201, emerg. eff. June 13, 1980.
§40-4-202. Creation.
CREATION. There shall be created at such time as is necessary
for the proper administration of this act a Board of Review,
consisting of three members appointed by the Governor for terms of
six (6) years, except that the terms of the members first taking
office shall be two (2), four (4) and six (6) years, respectively,
as designated by the Governor at the time of appointment, and except
that vacancies shall be filled by appointment by the Governor for
the unexpired term.
Added by Laws 1980, c. 323, § 4-202, emerg. eff. June 13, 1980.
§40-4-203. Salary.
SALARY.
Each member of the Board of Review shall be paid from the
Employment Security Administration Fund a salary of Thirty Thousand
Dollars ($30,000.00) per annum, payable biweekly, plus actual and
necessary traveling expenses incurred in the performance of his or
her duties as provided in the State Travel Reimbursement Act.
Added by Laws 1980, c. 323, § 4-203, emerg. eff. June 13, 1980.
Amended by Laws 1981, c. 259, § 25, emerg. eff. June 25, 1981; Laws
1982, c. 304, § 21, operative Oct. 1, 1982; Laws 1990, c. 266, § 96,
operative July 1, 1990; Laws 1999, c. 306, § 3, eff. July 1, 1999;
Laws 2011, c. 256, § 14.
§40-4-204. No member to serve as an officer in a political
organization.
NO MEMBER TO SERVE AS AN OFFICER IN A POLITICAL ORGANIZATION. No
member of the Board of Review shall serve as an officer or committee
member of any political party organization during his term of
office.
Added by Laws 1980, c. 323, § 4-204, emerg. eff. June 13, 1980.
§40-4-205. Temporary members.
TEMPORARY MEMBERS. In the event of the disqualification of one
member of the Board of Review from the hearing and determination of
a claim for benefits, the Governor shall designate a fourth,
temporary member to serve as an alternative member. In the event of
Oklahoma Statutes - Title 40. Labor
the disqualification of two or more members of the Board of Review
from the hearing and determination on a claim for benefits, the
Governor shall designate by appointment temporary members to serve
as alternate members. Such alternates shall be paid traveling
expenses incurred in the performance of their duties as provided in
the State Travel Reimbursement Act. The Governor may at any time,
after notice and hearing, remove any member for cause.
Added by Laws 1980, c. 323, § 4-205, emerg. eff. June 13, 1980.
Amended by Laws 1985, c. 178, § 17, operative July 1, 1985; Laws
2022, c. 360, § 21, eff. Nov. 1, 2022.
§40-4-301. Applicability.
APPLICABILITY. This part shall apply to the powers and duties
of the Commission.
Added by Laws 1980, c. 323, § 4-301, emerg. eff. June 13, 1980.
§40-4-302. Commission shall publish rules and other material.
COMMISSION SHALL PUBLISH RULES AND OTHER MATERIAL. It shall be
the duty of the Commission to administer this act; and it shall have
the power and authority to adopt, amend, or rescind such rules, to
employ such persons, make such expenditures, require such reports,
make such investigations, and to take such other action as it deems
necessary or suitable to that end.
Added by Laws 1980, c. 323, § 4-302, emerg. eff. June 13, 1980.
Amended by Laws 1990, c. 333, § 13, emerg. eff. May 31, 1990.
§40-4-303.
1990.
Repealed by Laws 1990, c. 333, § 20, emerg. eff. May 31,
§40-4-304. Commission to determine its own organization and
procedure.
COMMISSION TO DETERMINE ITS OWN ORGANIZATION AND PROCEDURE. The
Commission shall determine its own organization and methods of
procedure in accordance with the provisions of this act.
Added by Laws 1980, c. 323, § 4-304, emerg. eff. June 13, 1980.
§40-4-305. Official seal.
OFFICIAL SEAL. The Commission shall have an official seal which
shall be judicially noticed.
Added by Laws 1980, c. 323, § 4-305, emerg. eff. June 13, 1980.
§40-4-306. Report to Governor.
REPORT TO GOVERNOR. Not later than the fifteenth day of
February of each year, the Commission shall submit to the Governor a
report covering the administration and operation of this act during
the preceding calendar year and shall make such recommendations for
amendments to this act as the Commission shall deem proper. Such
Oklahoma Statutes - Title 40. Labor
report shall include a balance sheet of the moneys in the fund in
which there shall be provided, if possible, a reserve against the
liability in future years to pay benefits in excess of the then
current contributions, which reserve shall be set up by the
Commission in accordance with accepted actuarial principles on the
basis of statistics of employment, business activity, and other
relevant factors for the longest possible period.
Added by Laws 1980, c. 323, § 4-306, emerg. eff. June 13, 1980.
§40-4-307. Changes in benefits or contribution rates.
CHANGES IN BENEFITS OR CONTRIBUTION RATES. Whenever the
Commission believes that a change in contribution or benefit rates
will become necessary to protect the solvency of the fund, it shall
promptly so inform the Governor, who may make to the Legislature
recommendations with respect thereto.
Added by Laws 1980, c. 323, § 4-307, emerg. eff. June 13, 1980.
§40-4-308.
1990.
Repealed by Laws 1990, c. 333, § 20, emerg. eff. May 31,
§40-4-309.
1990.
Repealed by Laws 1990, c. 333, § 20, emerg. eff. May 31,
§40-4-310.
1990.
Repealed by Laws 1990, c. 333, § 20, emerg. eff. May 31,
§40-4-310.1. Adoption and promulgation of rules.
ADOPTION AND PROMULGATION OF RULES. The adoption and
promulgation of all rules by the Oklahoma Employment Security
Commission shall be in accordance with the procedures set forth in
Article I of the Administrative Procedures Act.
Added by Laws 1990, c. 333, § 14, emerg. eff. May 31, 1990. Amended
by Laws 2006, c. 176, §24, eff. July 1, 2006. Renumbered from § 4310A of this title by Laws 2006, c. 176, § 29, eff. July 1, 2006.
§40-4-310A. Renumbered as § 4-310.1 of this title by Laws 2006, c.
176, § 29, eff. July 1, 2006.
§40-4-311. Commission shall publish rules.
COMMISSION SHALL PUBLISH RULES.
The Oklahoma Employment Security Commission shall cause the text
of Section 1-101 et seq. of this title, the Commission's rules, its
annual reports to the Governor and any other material the Commission
deems relevant and suitable to be published on the Commission
website in a manner that can be accessed by the general public.
Added by Laws 1980, c. 323, § 4-311, emerg. eff. June 13, 1980.
Amended by Laws 1990, c. 333, § 15, emerg. eff. May 31, 1990; Laws
Oklahoma Statutes - Title 40. Labor
1993, c. 219, § 32, eff. Sept. 1, 1993; Laws 2021, c. 424, § 15,
eff. Nov. 1, 2021.
§40-4-312. Personnel and compensation.
PERSONNEL AND COMPENSATION.
Subject to other provisions of Section 1-101 et seq. of this
title, the Oklahoma Employment Security Commission is authorized to
appoint, fix the compensation and prescribe the duties and powers of
such officers, accountants, attorneys, experts and other persons as
may be necessary in the performance of its duties under Section 1101 et seq. of this title. The Commission is authorized and
directed to maintain the existing merit system covering all persons
employed in the administration of this act and shall have authority,
by rule, to provide for all matters which are appropriate to the
establishment and maintenance of a merit system on the basis of
efficiency and fitness. The Commission is authorized to adopt rules
as may be necessary to meet personnel standards pursuant to the
Social Security Act, as amended, and the Act of Congress entitled
"An Act to provide for the establishment of a national employment
system, and for other purposes", approved June 6, 1933, as amended.
Added by Laws 1980, c. 323, § 4-312, emerg. eff. June 13, 1980.
Amended by Laws 1990, c. 333, § 16, emerg. eff. May 31, 1990; Laws
2012, c. 304, § 130; Laws 2021, c. 424, § 16, eff. Nov. 1, 2021.
§40-4-313. Commission to cooperate and comply with federal law.
COMMISSION TO COOPERATE AND COMPLY WITH FEDERAL LAW. In the
administration of this act the Oklahoma Employment Security
Commission shall cooperate to the fullest extent consistent with the
provisions of this act, with the Social Security Act, as amended,
and is authorized and directed to take such action, through the
adoption of appropriate rules, administrative methods and standards,
as may be necessary to secure to this state and its citizens all
advantages available under the provisions of such act, under the
provisions of Sections 1602 and 1603 of the Federal Unemployment Tax
Act and under the provisions of the Act of Congress entitled "An Act
to provide for the establishment of a national employment system and
for cooperation with States in the promotion of such system, and for
other purposes", approved June 6, 1933, as amended. The Commission
shall comply with the regulations of the Secretary of Labor relating
to the receipt or expenditure by this state of monies granted under
any of such acts and shall make such reports, in such form and
containing such information as the Secretary of Labor may from time
to time require, and shall comply with such provisions as the
Secretary of Labor may from time to time find necessary to assure
the correctness and verification of such reports.
Oklahoma Statutes - Title 40. Labor
The Commission may afford reasonable cooperation with every
agency of the United States charged with the administration of any
unemployment insurance law.
Added by Laws 1980, c. 323, § 4-313, emerg. eff. June 13, 1980.
Amended by Laws 1990, c. 333, § 17, emerg. eff. May 31, 1990.
§40-4-314.
Repealed by Laws 2019, c. 251, § 14, eff. July 1, 2019.
§40-4-315.
Repealed by Laws 2005, c. 182, § 15, eff. Nov. 1, 2005.
§40-4-316. Purchase of real property.
PURCHASE OF REAL PROPERTY. If the Commission determines, to its
satisfaction, that suitable quarters, office space or facilities are
not readily obtainable, the Commission may enter into an agreement
with the board of county commissioners of any county, with any state
agency or public trust, or with any private person or entity, for
the purchase of real property and any improvements or buildings
thereon, for the purpose of providing office space to the
Commission. The Commission shall not enter into any agreement under
the provisions of this section unless one hundred percent (100%)
federal financial participation is obtainable. All such agreements
shall contain provisions regarding the financial participation
therein by the parties to the agreement, the payments made for the
purchase of such property, and the ownership of such real property,
improvements and buildings thereon after payment of the cost of
construction or renovation has been completed. All such provisions
shall be consistent with the requirements necessary for the
Commission to obtain or receive federal funds for such purpose. No
purchase of any building shall occur without approval of the
Legislature.
Added by Laws 1994, c. 349, § 1, eff. July 1, 1994.
§40-4-317. Employee recognition program.
EMPLOYEE RECOGNITION PROGRAM.
In order to establish a public employee benefit program to
encourage outstanding performance in the workplace, the Oklahoma
Employment Security Commission is hereby directed to establish an
on-the-job employee performance recognition program which encourages
outstanding job performance and productivity. The Commission is
authorized to expend from monies available to it so much thereof as
may be necessary for the purchase of recognition awards for
presentation to the members of work units or individual employees
with exceptional job performance records or for other significant
contributions to the operation of the Commission. Recognition
awards shall consist of any type of award authorized by the
provisions of Section 4121 of Title 74 of the Oklahoma Statutes.
Oklahoma Statutes - Title 40. Labor
Added by Laws 2002, c. 452, § 25, eff. Nov. 1, 2002.
Laws 2006, c. 176, § 25, eff. July 1, 2006.
Amended by
§40-4-318. Employee performance recognition program - Veterans
Service Division.
In order to encourage the improvement and modernization of
employment, training, and placement services for veterans, and to
recognize eligible employees for excellence in the provision of
services to veterans, or for having made demonstrable improvements
in the provision of services to veterans, the Veterans Service
Division of the Oklahoma Employment Security Commission is directed
to establish an employee performance recognition program. The
Commission is hereby authorized to grant cash awards of up to Five
Thousand Dollars ($5,000.00) to the eligible employees meeting
criteria established by the Veterans Service Division of the
Oklahoma Employment Security Commission, provided funds exist from
United States Department of Labor grants for the payment of the
awards. For the purposes of this act, "eligible employees" means
any of the following:
1. A disabled veterans outreach program specialist;
2. A local veterans employment representative; or
3. An individual providing employment, training and placement
services to veterans under the workforce system programs or through
an Employment Service delivery system.
Added by Laws 2006, c. 176, § 26, eff. July 1, 2006. Amended by
Laws 2015, c. 249, § 17, eff. Nov. 1, 2015.
§40-4-319. Recognition programs.
In order to encourage the improvement and modernization of
employment, training, and placement services for veterans, and to
recognize local offices, divisions, or units of the Oklahoma
Employment Security Commission for excellence in the provision of
services to veterans, or for having made demonstrable improvements
in the provision of services to veterans, the Veterans Services
Division of the Oklahoma Employment Security Commission is directed
to establish a recognition program for these entities. The Oklahoma
Employment Security Commission is hereby authorized to award funds
to a local office, division, or unit meeting criteria established by
the Veterans Services Division of the Oklahoma Employment Security
Commission, provided funds exist from United States Department of
Labor grants for the payment of the awards. The funds awarded under
this section shall be held by the Finance and Administrative
Services Division on behalf of the local office, division, or unit,
and can be utilized to purchase supplies, equipment, furniture, or
other goods that would assist the employees of the local office,
division, or unit. The money shall be drawn using purchase orders
Oklahoma Statutes - Title 40. Labor
through the normal requisition system at the discretion of the
supervisor of the local office, division, or unit.
Added by Laws 2012, c. 196, § 14, emerg. eff. May 8, 2012.
§40-4-401.
Repealed by Laws 2007, c. 354, § 18, eff. Nov. 1, 2007.
§40-4-402.
Repealed by Laws 2007, c. 354, § 18, eff. Nov. 1, 2007.
§40-4-403.
Repealed by Laws 2007, c. 354, § 18, eff. Nov. 1, 2007.
§40-4-404.
Repealed by Laws 2007, c. 354, § 18, eff. Nov. 1, 2007.
§40-4-405.
Repealed by Laws 2007, c. 354, § 18, eff. Nov. 1, 2007.
§40-4-501. Applicability.
APPLICABILITY. This part shall apply to the maintenance and
production of work records by employers.
Added by Laws 1980, c. 323, § 4-501, emerg. eff. June 13, 1980.
§40-4-502. Employing units to maintain records open to Commission.
EMPLOYING UNITS TO MAINTAIN RECORDS OPEN TO COMMISSION. Each
employing unit shall keep true and accurate work records, for such
periods of time and containing such information as the Commission
may prescribe. Such records shall be maintained for a period of
four (4) years and shall be open to inspection and be subject to
being copied by the Commission or its authorized representatives at
any reasonable time.
Added by Laws 1980 c. 323, § 4-502, emerg. eff. June 13, 1980.
§40-4-503. Sworn or unsworn reports.
SWORN OR UNSWORN REPORTS. The Commission, its authorized
representatives, or the Board of Review may require from any
employing unit any sworn or unsworn reports, with respect to persons
employed by it, which its authorized representatives deem necessary
for the effective administration of this act.
Added by Laws 1980, c. 323, § 4-503, emerg. eff. June 13, 1980.
§40-4-504. Oaths, depositions, certifications of official acts and
subpoenas.
OATHS, DEPOSITIONS, CERTIFICATIONS OF OFFICIAL ACTS AND
SUBPOENAS.
In the discharge of the duties imposed by the Employment
Security Act of 1980, the Oklahoma Employment Security Commission,
the chairman of an appeal tribunal, the members of the Board of
Review, and any duly authorized representative of any of them shall
have power to administer oaths and affirmations, take depositions,
certify to official acts, and issue subpoenas to compel the
Oklahoma Statutes - Title 40. Labor
attendance of witnesses and the production of books, papers,
correspondence, memoranda, and other records deemed necessary as
evidence in connection with a disputed claim or the administration
of the Employment Security Act of 1980 or for purposes of monitoring
a workforce system program.
Added by Laws 1980, c. 323, § 4-504, emerg. eff. June 13, 1980.
Amended by Laws 2007, c. 354, § 14, eff. Nov. 1, 2007; Laws 2015, c.
249, § 18, eff. Nov. 1, 2015.
§40-4-505. Refusal to obey Commission subpoenas - Judicial orders.
REFUSAL TO OBEY COMMISSION SUBPOENAS - JUDICIAL ORDERS. In case
of contumacy by, or refusal to obey a subpoena issued to, any
person, any court of this state within the jurisdiction of which the
inquiry is carried on or within the jurisdiction of which said
person guilty of contumacy or refusal to obey is found or resides or
transacts business, upon application by the Commission, the Board of
Review, the chairman of an appeal tribunal, or any duly authorized
representative of any of them shall have jurisdiction to issue to
such person an order requiring such person to appear before the
Commission, the Board of Review, the chairman of an appeal tribunal
or any duly authorized representative of any of them, there to
produce evidence if so ordered or there to give testimony touching
the matter under investigation or in question. Any failure to obey
such order of the court may be punished by said court as a contempt
thereof.
Added by Laws 1980, c. 323, § 4-505, emerg. eff. June 13, 1980.
§40-4-506. Penalties for failure to attend lawful inquiries or obey
Commission subpoenas.
PENALTIES FOR FAILURE TO ATTEND LAWFUL INQUIRIES OR OBEY
COMMISSION SUBPOENAS. Any person who shall without just cause fail
or refuse to attend and testify or to answer any lawful inquiry or
to produce books, papers, correspondence, memoranda, and other
records, if it is in its power so to do, in obedience to a subpoena
of the Commission, the Board of Review, the chairman of an appeal
tribunal, or any duly-authorized representative of any of them,
shall be punished by a fine of not less than Five Hundred Dollars
($500.00) or by imprisonment for not longer than sixty (60) days, or
by both such fine and imprisonment.
Added by Laws 1980, c. 323, § 4-506, emerg. eff. June 13, 1980.
Amended by Laws 1982, c. 304, § 22, operative Oct. 1, 1982.
§40-4-507. Self-incrimination.
SELF-INCRIMINATION. No person shall be excused from attending
and testifying or from producing books, papers, correspondence,
memoranda, and other records before the Commission, the Board of
Review, the chairman of an appeal tribunal, or any duly authorized
Oklahoma Statutes - Title 40. Labor
representative of any of them, or in obedience to the subpoena of
any of them in any cause or proceeding before the Commission, the
Board of Review, or an appeal tribunal, on the ground that the
testimony or evidence, documentary or otherwise, required of him may
tend to incriminate him or subject him to a penalty or forfeiture;
but no individual shall be prosecuted or subjected to any penalty or
forfeiture for or on account of any transaction, matter, or thing
concerning which he is compelled, after having claimed his privilege
against self-incrimination, to testify or produce evidence,
documentary or otherwise, except that such individual so testifying
shall not be exempt from prosecution and punishment for perjury
committed in so testifying.
Added by Laws 1980, c. 323, § 4-507, emerg. eff. June 13, 1980.
§40-4-508. Information to be kept confidential - Disclosure.
INFORMATION TO BE KEPT CONFIDENTIAL - DISCLOSURE.
A. Except as otherwise provided by law, information obtained
from any employing unit or individual pursuant to the administration
of the Employment Security Act of 1980, any workforce system program
administered or monitored by the Oklahoma Employment Security
Commission, and determinations as to the benefit rights of any
individual shall be kept confidential and shall not be disclosed or
be open to public inspection in any manner revealing the
individual's or employing unit's identity. Any claimant, employer,
or agent of either as authorized in writing, shall be supplied with
information from the records of the Oklahoma Employment Security
Commission, to the extent necessary for the proper presentation of
the claim or complaint in any proceeding under the Employment
Security Act of 1980, with respect thereto.
B. Upon receipt of written request by any employer who
maintains a Supplemental Unemployment Benefit (SUB) Plan, the
Commission or its designated representative may release to that
employer information regarding weekly benefit amounts paid its
workers during a specified temporary layoff period, provided the
Supplemental Unemployment Benefit (SUB) Plan requires benefit
payment information before Supplemental Unemployment Benefits can be
paid to the workers. Any information disclosed under this provision
shall be utilized solely for the purpose outlined herein and shall
be held strictly confidential by the employer.
C. The provisions of this section shall not prevent the
Commission from disclosing the following information and no
liability whatsoever, civil or criminal, shall attach to any member
of the Commission or any employee thereof for any error or omission
in the disclosure of this information:
1. The delivery to taxpayer or claimant a copy of any report or
other paper filed by the taxpayer or claimant pursuant to the
Employment Security Act of 1980;
Oklahoma Statutes - Title 40. Labor
2. The disclosure of information to any person for a purpose as
authorized by the taxpayer or claimant pursuant to a waiver of
confidentiality. The waiver shall be in writing and shall be
notarized;
3. The Oklahoma Department of Commerce may have access to data
obtained pursuant to the Employment Security Act of 1980 pursuant to
rules promulgated by the Commission. The information obtained shall
be held confidential by the Department and any of its agents and
shall not be disclosed or be open to public inspection. The
Oklahoma Department of Commerce, however, may release aggregated
data, either by industry or county, provided that the aggregation
meets disclosure requirements of the Commission;
4. The publication of statistics so classified as to prevent
the identification of a particular report and the items thereof;
5. The disclosing of information or evidence to the Attorney
General or any district attorney when the information or evidence is
to be used by the officials or other parties to the proceedings to
prosecute or defend allegations of violations of the Employment
Security Act of 1980. The information disclosed to the Attorney
General or any district attorney shall be kept confidential by them
and not be disclosed except when presented to a court in a
prosecution of a violation of Section 1-101 et seq. of this title,
and a violation by the Attorney General or district attorney by
otherwise releasing the information shall be a felony;
6. The furnishing, at the discretion of the Commission, of any
information disclosed by the records or files to any official person
or body of this state, any other state or of the United States who
is concerned with the administration of assessment of any similar
tax in this state, any other state or the United States;
7. The furnishing of information to other state agencies for
the limited purpose of aiding in the collection of debts owed by
individuals to the requesting agencies or the Oklahoma Employment
Security Commission;
8. The release of information to employees of the Department of
Transportation required for use in federally mandated regional
transportation planning, which is performed as a part of its
official duties;
9. The release of information to employees of the State
Treasurer's office required to verify or evaluate the effectiveness
of the Oklahoma Small Business Linked Deposit Program on job
creation;
10. The release of information to employees of the Attorney
General, the Department of Labor, the Workers' Compensation
Commission and the Insurance Department for use in investigation of
workers' compensation fraud;
11. The release of information to employees of any state,
county, municipal or tribal law enforcement agency for use in
Oklahoma Statutes - Title 40. Labor
criminal investigations and the location of missing persons or
fugitives from justice;
12. The release of information to employees of the Center of
International Trade, Oklahoma State University, required for the
development of International Trade for employers doing business in
this state;
13. The release of information to employees of the Oklahoma
State Regents for Higher Education required for use in the default
prevention efforts and/or collection of defaulted student loans
guaranteed by the Oklahoma Guaranteed Student Loan Program. Any
information disclosed under this provision shall be utilized solely
for the purpose outlined herein and shall be held strictly
confidential by the Oklahoma State Regents for Higher Education;
14. The release of information to employees of the Oklahoma
Department of Career and Technology Education, the Oklahoma State
Regents for Higher Education, the Center for Economic and Management
Research of the University of Oklahoma, the Center for Economic and
Business Development at Southwestern Oklahoma State University or a
center of economic and business research or development at a
comprehensive or regional higher education institution within The
Oklahoma State System of Higher Education required to identify
economic trends or educational outcomes. The information obtained
shall be kept confidential by the Oklahoma Department of Career and
Technology Education, the Oklahoma State Regents for Higher
Education and the higher education institution and shall not be
disclosed or be open to public inspection. The Oklahoma Department
of Career and Technology Education, the Oklahoma State Regents for
Higher Education and the higher education institution may release
aggregated data, provided that the aggregation meets disclosure
requirements of the Commission;
15. The release of information to employees of the Office of
Management and Enterprise Services required to identify economic
trends. The information obtained shall be kept confidential by the
Office of Management and Enterprise Services and shall not be
disclosed or be open to public inspection. The Office of Management
and Enterprise Services may release aggregate data, provided that
the aggregation meets disclosure requirements of the Oklahoma
Employment Security Commission;
16. The release of information to employees of the Department
of Mental Health and Substance Abuse Services required to evaluate
the effectiveness of mental health and substance abuse treatment and
state or local programs utilized to divert persons from inpatient
treatment. The information obtained shall be kept confidential by
the Department and shall not be disclosed or be open to public
inspection. The Department of Mental Health and Substance Abuse
Services, however, may release aggregated data, either by treatment
facility, program or larger aggregate units, provided that the
Oklahoma Statutes - Title 40. Labor
aggregation meets disclosure requirements of the Oklahoma Employment
Security Commission;
17. The release of information to employees of the Attorney
General, the Oklahoma State Bureau of Investigation and the
Insurance Department for use in the investigation of insurance fraud
and health care fraud;
18. The release of information to employees of public housing
agencies for purposes of determining eligibility pursuant to 42
U.S.C., Section 503(i);
19. The release of wage and benefit claim information, at the
discretion of the Commission, to an agency of this state or its
political subdivisions that operate a program or activity designated
as a required partner in the Workforce Innovation and Opportunity
Act One-Stop delivery system pursuant to 29 U.S.C.A., Section
3151(b)(1), based on a showing of need made to the Commission and
after an agreement concerning the release of information is entered
into with the entity receiving the information. For the limited
purpose of completing performance accountability reports required by
the Workforce Innovation and Opportunity Act, only those designated
required partners that meet the 20 CFR Section 603.2(d) definition
of public official may contract with a private agent or contractor
pursuant to 20 CFR Section 603.5(f) for the purpose of the private
agent or contractor receiving confidential unemployment compensation
information to the extent necessary to complete the performance
accountability reports;
20. The release of information to the State Wage Interchange
System, at the discretion of the Commission;
21. The release of information to the Bureau of the Census of
the U.S. Department of Commerce, the Bureau of Labor Statistics of
the U.S. Department of Labor, and its agents employed by the
Oklahoma Department of Labor for the purpose of economic and
statistical research;
22. The release of employer tax information and benefit claim
information to the Oklahoma Health Care Authority for use in
determining eligibility for a program that will provide subsidies
for health insurance premiums for qualified employers, employees,
self-employed persons and unemployed persons;
23. The release of employer tax information and benefit claim
information to the State Department of Rehabilitation Services for
use in assessing results and outcomes of clients served;
24. The release of information to any state or federal law
enforcement authority when necessary in the investigation of any
crime in which the Commission is a victim. Information that is
confidential under this section shall be held confidential by the
law enforcement authority unless and until it is required for use in
court in the prosecution of a defendant in a criminal prosecution;
Oklahoma Statutes - Title 40. Labor
25. The release of information to vendors that contract with
the Oklahoma Employment Security Commission to provide for the
issuance of debit cards, to conduct electronic fund transfers, to
perform computer programming operations, or to perform computer
maintenance or replacement operations; provided the vendor agrees to
protect and safeguard the information it receives and to destroy the
information when no longer needed for the purposes set out in the
contract;
26. The release of information to employees of the Office of
Juvenile Affairs for use in assessing results and outcomes of
clients served as well as the effectiveness of state and local
juvenile and justice programs including prevention and treatment
programs. The information obtained shall be kept confidential by
the Office of Juvenile Affairs and shall not be disclosed or be open
to public inspection. The Office of Juvenile Affairs may release
aggregated data for programs or larger aggregate units, provided
that the aggregation meets disclosure requirements of the Oklahoma
Employment Security Commission;
27. The release of information to vendors that contract with
the State of Oklahoma for the purpose of providing a public
electronic labor exchange system that will support the Oklahoma
Employment Security Commission's operation of an employment service
system to connect employers with job seekers and military veterans.
This labor exchange system would enhance the stability and security
of Oklahoma's economy as well as support the provision of veterans'
priority of service. The vendors may perform computer programming
operations, perform computer maintenance or replacement operations,
or host the electronic solution; provided, each vendor agrees to
protect and safeguard all information received, that no information
shall be disclosed to any third party, that the use of the
information shall be restricted to the scope of the contract, and
that the vendor shall properly dispose of all information when no
longer needed for the purposes set out in the contract; or
28. The release of employer tax information and benefit claim
information to employees of a county public defender's office in
this state and the Oklahoma Indigent Defense System for the purpose
of determining financial eligibility for the services provided by
such entities.
D. Subpoenas to compel disclosure of information made
confidential by this statute shall not be valid, except for
administrative subpoenas issued by federal, state, or local
governmental agencies that have been granted subpoena power by
statute or ordinance. Confidential information maintained by the
Commission can be obtained by order of a court of record that
authorizes the release of the records in writing. All
administrative subpoenas or court orders for production of documents
must provide a minimum of twenty (20) days from the date it is
Oklahoma Statutes - Title 40. Labor
served for the Commission to produce the documents. If the date on
which production of the documents is required is less than twenty
(20) days from the date of service, the subpoena or order shall be
considered void on its face as an undue burden or hardship on the
Commission. All administrative subpoenas, court orders or notarized
waivers of confidentiality authorized by paragraph 2 of subsection C
of this section shall be presented with a request for records within
ninety (90) days of the date the document is issued or signed, and
the document can only be used one time to obtain records.
E. Should any of the disclosures provided for in this section
require more than casual or incidental staff time, the Commission
shall charge the cost of the staff time to the party requesting the
information.
F. It is further provided that the provisions of this section
shall be strictly interpreted and shall not be construed as
permitting the disclosure of any other information contained in the
records and files of the Commission.
Added by Laws 1980, c. 323, § 4-508, emerg. eff. June 13, 1980.
Amended by Laws 1981, c. 259, § 26, emerg. eff. June 25, 1981; Laws
1982, c. 304, § 23, operative Oct. 1, 1982; Laws 1984, c. 251, § 1,
emerg. eff. May 29, 1984; Laws 1990, c. 235, § 3, eff. Sept. 1,
1990; Laws 1993, c. 349, § 35, eff. Sept. 1, 1993; Laws 1994, c.
195, § 8, emerg. eff. May 16, 1994; Laws 1995, c. 340, § 20, eff.
July 1, 1995; Laws 1997, c. 30, § 20, eff. July 1, 1997; Laws 1997,
c. 359, § 15, eff. July 1, 1997; Laws 2000, c. 348, § 3, eff. Nov.
1, 2000; Laws 2001, c. 363, § 28, eff. July 1, 2001; Laws 2002, c.
452, § 26, eff. Nov. 1, 2002; Laws 2003, c. 177, § 8, eff. Nov. 1,
2003; Laws 2005, c. 182, § 12, eff. Nov. 1, 2005; Laws 2006, c. 176,
§ 27, eff. July 1, 2006; Laws 2007, c. 354, § 15, eff. Nov. 1, 2007;
Laws 2010, c. 216, § 13, eff. July 1, 2010; Laws 2010, c. 330, § 1,
eff. July 1, 2010; Laws 2011, c. 256, § 15; Laws 2012, c. 196, § 15,
emerg. eff. May 8, 2012; Laws 2012, c. 304, § 132; Laws 2014, c.
220, § 10, eff. Nov. 1, 2014; Laws 2014, c. 282, § 1, eff. Nov. 1,
2014; Laws 2015, c. 249, § 19, eff. Nov. 1, 2015; Laws 2017, c. 345,
§ 6, eff. July 1, 2017; Laws 2019, c. 251, § 10, eff. July 1, 2019;
Laws 2021, c. 424, § 17, eff. Nov. 1, 2021; Laws 2022, c. 360, § 22,
eff. Nov. 1, 2022.
NOTE: Laws 1997, c. 133, § 453 repealed by Laws 1999, 1st Ex.
Sess., c. 5, § 452, eff. July 1, 1999. Laws 2002, c. 160, § 1
repealed by Laws 2003, c. 3, § 19, emerg. eff. March 19, 2003.
§40-4-509. Information to be furnished to public agencies.
INFORMATION TO BE FURNISHED TO PUBLIC AGENCIES.
A. Subject to such restrictions as the Oklahoma Employment
Security Commission may by rule prescribe, information maintained by
the Commission may be made available to any agency of this or any
other state, or any federal agency, charged with the administration
Oklahoma Statutes - Title 40. Labor
of an unemployment compensation law or the maintenance of a system
of public employment offices, or the Internal Revenue Service of the
United States Department of the Treasury, the United States Social
Security Administration or the Oklahoma Tax Commission. Any
information obtained in connection with the administration of the
employment service may be made available to:
1. Persons or agencies for purposes appropriate to the
operation of a public employment service; or
2. Any agency of this state or its political subdivisions that
operate a program or activity designated as a required partner in
the Workforce Innovation and Opportunity Act One-Stop delivery
system pursuant to 29 U.S.C., Section 3151(b)(1), in accordance with
a written agreement entered into between the partner and the
Commission.
B. Upon request, the Commission shall furnish to any agency of
the United States charged with the administration of public works or
assistance through public employment, and may furnish to any state
agency similarly charged, the name, address, ordinary occupation,
and employment status of each recipient of benefits and such
recipient's rights to further benefits pursuant to the provisions of
the Employment Security Act of 1980. The Commission shall furnish
to public agencies collecting debts created by food purchase
assistance overissuances or administering Transitional Assistance to
Needy Families (TANF) or child support programs, promptly upon
request and in the most economical, effective and timely manner,
information as to:
1. Whether an individual has applied for, is receiving or has
received unemployment insurance and the amount;
2. The individual's current address;
3. Whether the individual has refused employment and if so a
description of the job including the terms, conditions and rate of
pay; and
4. Any other information that might be useful in locating any
individual who may have a food purchase assistance overissuance or
an obligation for support.
Added by Laws 1980, c. 323, § 4-509, emerg. eff. June 13, 1980.
Amended by Laws 1983, c. 275, § 1, emerg. eff. June 24, 1983; Laws
1990, c. 309, § 10, eff. Sept. 1, 1990; Laws 1993, c. 219, § 34,
eff. Sept. 1, 1993; Laws 1997, c. 30, § 21, eff. July 1, 1997; Laws
2002, c. 452, § 27, eff. Nov. 1, 2002; Laws 2017, c. 345, § 7, eff.
July 1, 2017; Laws 2018, c. 14, § 11, eff. Nov. 1, 2018.
§40-4-510. Commission may request examination of return of national
bank.
COMMISSION MAY REQUEST EXAMINATION OF RETURN OF NATIONAL BANK.
The Commission may request the Comptroller of the Currency of the
United States to cause an examination of the correctness of any
Oklahoma Statutes - Title 40. Labor
return or report of any national banking association rendered
pursuant to the provisions of this act, and may in connection with
such request transmit any such report or return to the Comptroller
of the Currency of the United States as provided in Section 1606(c)
of the Federal Internal Revenue Code.
Added by Laws 1980, c. 323, § 4-510, emerg. eff. June 13, 1980.
§40-4-511. Communications to Commission privileged - Not subject to
slander or libel.
COMMUNICATIONS TO COMMISSION PRIVILEGED - NOT SUBJECT TO SLANDER
OR LIBEL. All letters, reports, communications and other matters,
written or oral from employer or former employer or claimant, to the
Commission or any of its agents or to any board which have been
written, sent, or made in connection with the requirements and
administration of this act, shall be absolutely privileged and shall
not be the subject matter or basis for any suit for slander or libel
in any court, but no employer or claimant or their representatives
testifying before the Commission or any board provided for in this
act shall be exempt from punishment for perjury.
Added by Laws 1980, c. 323, § 4-511, emerg. eff. June 13, 1980.
§40-4-601. Applicability.
APPLICABILITY. This part shall apply to the Employment Security
Administration Fund.
Added by Laws 1980, c. 323, § 4-601, emerg. eff. June 13, 1980.
§40-4-602. Fund created.
FUND CREATED. There is hereby created in the State Treasury a
special fund to be known as the Employment Security Administration
Fund. All moneys which are deposited or paid into this fund shall
be continuously available to the Commission for expenditure in
accordance with the provisions of this act, and shall not lapse at
any time or be transferred to any other fund.
Added by Laws 1980, c. 323, § 4-602, emerg. eff. June 13, 1980.
§40-4-603. Moneys expended in accordance with Secretary of Labor.
MONEYS EXPENDED IN ACCORDANCE WITH SECRETARY OF LABOR. All
moneys in this fund which are received from the federal government
or any agency thereof or which are appropriated by this state for
the purposes described in Part 8 of this Article shall be expended
by the Commission solely for the purposes and in the amounts found
necessary by the Secretary of Labor for the proper and efficient
administration of this act.
Added by Laws 1980, c. 323, § 4-603, emerg. eff. June 13, 1980.
§40-4-604.
Composition of fund.
Oklahoma Statutes - Title 40. Labor
COMPOSITION OF FUND. The fund shall consist of all moneys
appropriated by this state, all moneys received from the United
States of America, or any agency thereof, and all moneys received
from any other source for such purpose, and shall also include any
moneys received from any agency of the United States or any other
state as compensation for services or facilities supplied to such
agency, any amounts received pursuant to any surety bond or
insurance policy or from other sources for losses sustained by the
Employment Security Administration Fund or by reason of damage to
equipment or supplies purchased from moneys in such fund, and any
proceeds realized from the sale or disposition of any such equipment
or supplies which may no longer be necessary for the proper
administration of this act.
Added by Laws 1980, c. 323, § 4-604, emerg. eff. June 13, 1980.
§40-4-605. Maintenance of administrative fund.
MAINTENANCE OF ADMINISTRATIVE FUND.
All monies in this fund shall be deposited in a special fund in
the State Treasury. Such monies shall be secured by collateral in
the full amount of the funds on deposit in the same kind and manner
the State Treasurer is required to secure other funds of the state
on deposit.
Added by Laws 1980, c. 323, § 4-605, emerg. eff. June 13, 1980.
Amended by Laws 1997, c. 30, § 22, eff. July 1, 1997; Laws 1997, c.
391, § 2, eff. July 1, 1997.
§40-4-606. State Treasurer liable on official bond.
STATE TREASURER LIABLE ON OFFICIAL BOND. The State Treasurer
shall be liable on his official bond for the faithful performance of
his duties in connection with the Employment Security Administration
Fund provided for under this act. Such liability on the official
bond shall be effective immediately upon the enactment of this
provision, and such liability shall exist in addition to any
liability upon any separate bond existent on the effective date of
this provision, or which may be given in the future. All sums
recovered on any surety bond for losses sustained by the Employment
Security Administration Fund shall be deposited in said fund.
Added by Laws 1980, c. 323, § 4-606, emerg. eff. June 13, 1980.
§40-4-607. Reimbursement of fund.
REIMBURSEMENT OF FUND. This state recognizes its obligation to
replace, and hereby pledges the faith of this state that funds will
be provided in the future, and applied to the replacement of any
moneys received after July 1, 1941, from the Secretary of Labor
under Title III of the Social Security Act, any unencumbered
balances in the Employment Security Administration Fund as of that
date, any moneys thereafter granted to this state pursuant to the
Oklahoma Statutes - Title 40. Labor
provisions of the Wagner-Peyser Act, and any moneys made available
by the state or its political subdivisions and matched by such
moneys granted to this state pursuant to the provisions of the
Wagner-Peyser Act, which the Secretary of Labor finds have, because
of any action or contingency, been lost or have been expended for
purposes other than, or in amounts in excess of, those found
necessary by the Secretary of Labor for the proper administration of
this act. Such moneys shall be promptly replaced by moneys
appropriated for such purpose from the general funds of this state
to the Employment Security Administration Fund for expenditures as
provided in this Part. The Commission shall promptly report to the
Governor, and the Governor to the Legislature, the amount required
for such replacement. This section shall not be construed to
relieve this state of its obligation with respect to funds received
prior to July 1, 1941, pursuant to the provisions of Title III of
the Social Security Act.
Added by Laws 1980, c. 323, § 4-607, emerg. eff. June 13, 1980.
§40-4-608. Reed Act distributions.
REED ACT DISTRIBUTIONS.
A. Monies credited to the account of this state in the
Unemployment Trust Fund, described in Section 3-605 of this title,
by the Secretary of the Treasury of the United States pursuant to 42
U.S.C., Section 1103, may be used for the payment of unemployment
benefits to qualified claimants in this state, or may be
appropriated by the Legislature following the procedure set out in
42 U.S.C., Section 1103 (c)(2), for the administration of the
unemployment compensation law and public employment offices in this
state.
B. Monies credited to the account of this state in the
Unemployment Trust Fund, described in Section 3-605 of this title,
by the Secretary of the Treasury of the United States pursuant to 42
U.S.C., Section 1103, with respect to federal fiscal years 1999,
2000, and 2001, shall be used solely for the administration of the
Unemployment Compensation Program in this state.
Added by Laws 1998, c. 161, § 13, eff. July 1, 1998. Amended by
Laws 2002, c. 452, § 28, eff. Nov. 1, 2002.
§40-4-701. Applicability.
APPLICABILITY. This part shall apply to reciprocal arrangements
with agencies of other states, of the federal government, or with
foreign governments.
Added by Laws 1980, c. 323, § 4-701, emerg. eff. June 13, 1980.
§40-4-702. Reciprocal arrangements authorized.
RECIPROCAL ARRANGEMENTS AUTHORIZED. The Commission is hereby
authorized to enter into reciprocal arrangements with appropriate
Oklahoma Statutes - Title 40. Labor
and duly authorized agencies of other states or of the federal
government, or both, whereby:
1. Services performed by an individual for a single employing
unit for which services are customarily performed in more than one
state shall be deemed to be services performed entirely within any
one of the states in which:
a.
any parts of such individual's service is performed,
b.
such individual has his residence, or
c.
the employing unit maintains a place of business,
provided there is in effect, as to such services, an election,
approved by the agency charged with the administration of such
state's unemployment compensation law, pursuant to which all the
services performed by such individual for such employing unit are
deemed to be performed entirely within such state;
2. The Commission shall cooperate with the Department of Labor
of the United States to the fullest extent consistent with the
provisions of this act, and shall take such action, through the
adoption of appropriate rules, administrative methods and standards,
as may be necessary to secure to this state and its citizens all
advantages available under the provisions of the Social Security
Act, 42 U.S.C., Section 301 et seq., that relate to unemployment
compensation, the Federal Unemployment Tax Act, 26 U.S.C., Section
3301 et seq., the Wagner-Peyser Act, 29 U.S.C., Section 49 et seq.,
the Federal-State Extended Unemployment Compensation Act of 1970, 26
U.S.C., Section 3304 et seq., the Workforce Investment Act of 1998,
29 U.S.C., Section 2801 et seq., and any federal comprehensive
manpower act and any other similar or related federal acts;
3. The Commission shall participate in any arrangements for the
payment of compensation on the basis of combining an individual's
wages and employment covered under said Oklahoma Employment Security
Act, as amended by this act, with his wages and employment covered
under the unemployment compensation laws of other states which are
approved by the United States Secretary of Labor in consultation
with the state unemployment compensation agencies as reasonably
calculated to assure the prompt and full payment of compensation in
such situations and which include provisions for:
a.
applying the base period of a single state law to a
claim involving the combining of an individual's wages
and employment covered under two or more state
unemployment compensation laws, and
b.
avoiding the duplicate use of wage and employment by
reason of such combining; and
4. Contributions due under this act with respect to wages for
insured work shall for the purposes of this act be deemed to have
been paid to the fund as of the date payment was made as
contributions therefor under another state or federal unemployment
compensation law, but no such arrangement shall be entered into
Oklahoma Statutes - Title 40. Labor
unless it contains provisions for such reimbursement to the fund of
such contributions and the actual earnings thereon as the Commission
finds will be fair and reasonable as to all affected interests.
Added by Laws 1980, c. 323, § 4-702, emerg. eff. June 13, 1980.
Amended by Laws 1993, c. 219, § 35, eff. Sept. 1, 1993; Laws 2010,
c. 216, § 14, eff. July 1, 2010.
§40-4-703. Reimbursements to be deemed benefits.
REIMBURSEMENTS TO BE DEEMED BENEFITS. Reimbursements paid from
the fund pursuant to subsection (3) of Section 4-702 of this act
shall be deemed to be benefits for the purpose of this act. The
Commission is authorized to make to other state or federal agencies
and to receive from such other state or federal agencies
reimbursements from or to the fund in accordance with arrangements
entered into pursuant to Section 4-702 of this act.
Added by Laws 1980, c. 323, § 4-703, emerg. eff. June 13, 1980.
§40-4-704. Cooperation authorized.
COOPERATION AUTHORIZED. The administration of this act and of
other state and federal unemployment compensation and public
employment service laws will be promoted by cooperation between this
state and such other states and the appropriate federal agencies in
exchanging services, and making available facilities and
information. The Commission is therefore authorized to make such
investigations, secure and transmit such information, make available
such services and facilities and exercise such of the other powers
provided herein with respect to the administration of this act as it
deems necessary or appropriate to facilitate the administration of
any such unemployment compensation or public employment service law,
and, in like manner, to accept and utilize information, services and
facilities made available to this state by the agency charged with
the administration of any such other unemployment compensation or
public employment service law.
Added by Laws 1980, c. 323, § 4-704, emerg. eff. June 13, 1980.
§40-4-705. Cooperative arrangements with foreign governments.
COOPERATIVE ARRANGEMENTS WITH FOREIGN GOVERNMENTS. To the
extent permissible under the laws and Constitution of the United
States, the Commission is authorized to enter into or cooperate in
arrangements whereby facilities and services provided under the
unemployment compensation law of any foreign government, may be
utilized for the taking of claims and the payment of benefits under
the employment security law of this state or under a similar law of
such government.
Added by Laws 1980, c. 323, § 4-705, emerg. eff. June 13, 1980.
§40-4-801.
Applicability.
Oklahoma Statutes - Title 40. Labor
APPLICABILITY. This part applies to the Oklahoma State
Employment Service.
Added by Laws 1980, c. 323, § 4-801, emerg. eff. June 13, 1980.
§40-4-802. Establishment.
ESTABLISHMENT. The Oklahoma State Employment Service is hereby
established in the Employment Security Division of the Commission.
The Commission, in the conduct of such service, shall establish and
maintain free public employment offices in such number and in such
places as may be necessary for the proper administration of this act
and for the purposes of performing such functions as are within the
purview of the Act of Congress entitled "An Act to provide for the
establishment of a national employment system and for cooperation
with the States in the promotion of such system, and for other
purposes," approved June 6, 1933, (48 Stat. 113; U.S.C., title 29,
Section 49 (c)) as amended, hereinafter referred to as the "WagnerPeyser Act." The provisions of the said Act of Congress are hereby
accepted by this state, and the Commission is hereby designated and
constituted the agency of this state for the purposes of said act.
Added by Laws 1980, c. 323, § 4-802, emerg. eff. June 13, 1980.
§40-4-803. Moneys to be paid into the Employment Security
Administration.
MONEYS TO BE PAID INTO THE EMPLOYMENT SECURITY ADMINISTRATION
FUND. All moneys received by this state under the Wagner-Peyser Act
shall be paid into the Employment Security Administration Fund and
shall be expended solely for the maintenance of the state system of
public employment offices.
Added by Laws 1980, c. 323, § 4-803, emerg. eff. June 13, 1980.
§40-4-804. Cooperative agreements.
COOPERATIVE AGREEMENTS. For the purpose of establishing and
maintaining free public employment offices, and promoting the use of
their facilities, the Commission is authorized to enter into
agreements with the Railroad Retirement Board, or any other agency
of the United States, or of this or any other state, charged with
the administration of any law whose purposes are reasonably related
to the purposes of this act, and as a part of such agreements may
accept moneys, services or quarters as a contribution to the
maintenance of the state system of public employment offices or as
reimbursement for services performed. All moneys received for such
purposes shall be paid into the Employment Security Administration
Fund.
Added by Laws 1980, c. 323, § 4-804, emerg. eff. June 13, 1980.
§40-4-901.
Oklahoma Employment Security Commission Revolving Fund.
Oklahoma Statutes - Title 40. Labor
There is hereby created in the State Treasury a revolving fund
for the Oklahoma Employment Security Commission, to be designated
the "Oklahoma Employment Security Commission Revolving Fund". The
revolving fund shall consist of all penalties and interest received
by the Oklahoma Employment Security Commission. Said revolving fund
shall be a continuing fund, not subject to fiscal year limitations
and shall not be subject to legislative appropriation. Expenditures
from said revolving fund shall be made pursuant to the laws of this
state and the statutes relating to the Oklahoma Employment Security
Commission and shall be for administration expenses of the Oklahoma
Employment Security Commission and for any other purpose which the
Legislature directs. Warrants for expenditures from said fund shall
be drawn by the State Treasurer, based on claims signed by an
authorized employee or employees of the Oklahoma Employment Security
Commission and approved for payment by the Director of the Office of
Management and Enterprise Services.
Added by Laws 1986, c. 205, § 10, emerg. eff. June 6, 1986. Amended
by Laws 1989, c. 313, § 10, operative July 1, 1989; Laws 2012, c.
304, § 133.
§40-5-101. Applicability.
APPLICABILITY. This part applies to penalties for violations of
this act.
Added by Laws 1980, c. 323, § 5-101, eff. July 1, 1980.
§40-5-102. False statement for benefits, failure to disclose
material fact.
FALSE STATEMENT FOR BENEFITS, FAILURE TO DISCLOSE MATERIAL FACT.
A. 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 the individual or for any other
person, shall, upon conviction, 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
more 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.
B. If a person is convicted of the crime described in
subsection A of this section in a particular benefit year, and in
any subsequent benefit year that person again commits the crime
described in subsection A of this section, that person shall be
guilty of a misdemeanor and shall be punished by a fine of not less
than One Hundred Dollars ($100.00) nor more than One Thousand
Dollars ($1,000.00), or by imprisonment for not more than one
Oklahoma Statutes - Title 40. Labor
hundred eighty (180) days, or by both fine and imprisonment. Each
such false statement or representation or failure to disclose a
material fact shall constitute a separate offense for each week of
benefits.
C. 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.
Added by Laws 1980, c. 323, § 5-102, eff. July 1, 1980. Amended by
Laws 2002, c. 452, § 29, eff. Nov. 1, 2002.
§40-5-103. Violations by employers.
VIOLATIONS BY EMPLOYERS. Any employer or any officer or agent
of an employer or any other person who makes a false statement or
representation knowing it to be false, or who knowingly fails to
disclose a material fact, to prevent or reduce the payment of
benefits to any individual entitled thereto, or to avoid becoming or
remaining a subject employer or to avoid or reduce any contribution
or other payment required from an employing unit under this act or
under the unemployment compensation law of any state or of the
federal government, or who willfully fails or refuses to make or to
furnish any reports required hereunder or to produce or permit the
inspection or copying of records as required hereunder, 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 fine and imprisonment; and each such false statement or
representation or failure to disclose a material fact, and each day
of such failure or refusal shall constitute a separate offense.
Added by Laws 1980, c. 323, § 5-103, eff. July 1, 1980.
§40-5-104. Violations of act, and regulations for which no specific
penalty is otherwise provided.
VIOLATIONS OF ACT, AND REGULATIONS FOR WHICH NO SPECIFIC PENALTY
IS OTHERWISE PROVIDED. Any person who shall willfully violate any
provision of this act or any order, rule, or regulation thereunder,
the violation of which is made unlawful or the observance of which
is required under the terms of this act, and for which a penalty is
neither prescribed in this act nor provided by any other applicable
statute, 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
day such violation continues shall be deemed to be a separate
offense.
Added by Laws 1980, c. 323, § 5-104, eff. July 1, 1980.
Oklahoma Statutes - Title 40. Labor
§40-5-107. Wrongful disclosure of information.
WRONGFUL DISCLOSURE OF INFORMATION.
If any employee or member of the Board of Review or the Oklahoma
Employment Security Commission or any employee of the Commission, or
any employee of a governmental unit, private business or nonprofit
entity that is allowed access to information under Section 4-508 of
this title, makes any disclosure of confidential information or
otherwise violates Section 4-508 of this title, or if any person who
has obtained any list of applicants for work, or of claimants or
recipients of benefits, under Section 5-101 et seq. of this title
shall use or permit the use of such list for any political purpose,
such individual shall be guilty of a Class D1 felony offense and
shall be punished by a fine of not less than Fifty Dollars ($50.00)
nor more than Five Hundred Dollars ($500.00), or imprisoned as
provided for in subsections B through F of Section 20N of Title 21
of the Oklahoma Statutes, or both.
Added by Laws 1980, c. 323, § 5-107, eff. July 1, 1980. Amended by
Laws 2021, c. 424, § 18, eff. Nov. 1, 2021; Laws 2025, c. 486, §
501, eff. Jan. 1, 2026.
§40-5-108. Other penalties in this act.
OTHER PENALTIES IN THIS ACT.
Other penalties are provided in the following sections of this
title:
Employer violations of employee rights - Section 2-301
Impermissible charges to claimants - Section 2-302
Disqualification of benefit claims for fraud - Section 2-402
Recovery of benefits paid upon false statement - Section 2-613
SUTA dumping prohibition - Section 3-111.1
Fraud overpayment penalty – Section 2-613
Added by Laws 1980, c. 323, § 5-108, eff. July 1, 1980. Amended by
Laws 2005, c. 182, § 13, eff. Nov. 1, 2005; Laws 2012, c. 196, § 16,
emerg. eff. May 8, 2012.
§40-5-109. Renumbered as § 3-310 of this title by Laws 1993, c.
219, § 36, eff. Sept. 1, 1993.
§40-5-201. Applicability.
APPLICABILITY. The provisions of this part apply to
representation in court in civil or criminal actions of this act.
Added by Laws 1980, c. 323, § 5-201, eff. July 1, 1980.
§40-5-202. Civil actions.
CIVIL ACTIONS. In any civil action to enforce the provisions of
this act the Commission, the Board of Review, and the state may be
represented by any qualified attorney who is employed by the
Commission and is designated by it for this purpose, or at the
Oklahoma Statutes - Title 40. Labor
Commission's request by the Attorney General, or if the action is
brought in the courts of any other state by any attorney qualified
to appear in the courts of that state.
Added by Laws 1980, c. 323, § 5-202, eff. July 1, 1980.
§40-5-203. Criminal actions.
CRIMINAL ACTIONS. All criminal actions for violation of any
provisions of this act, or of any rules or regulations issued
pursuant thereto, shall be prosecuted by the Attorney General of the
state, or by the prosecuting attorney of any county in which the
employing unit has a place of business or the violator resides.
Added by Laws 1980, c. 323, § 5-203, eff. July 1, 1980.
§40-6-101. OESC Computer Fund.
OESC COMPUTER FUND.
A. There is hereby created in the State Treasury a revolving
fund for the Oklahoma Employment Security Commission to be
designated the "OESC Computer Fund". The OESC Computer Fund shall
be separate and distinct from the Unemployment Compensation Fund and
shall consist of:
1. All monies received from employers and paid pursuant to
Section 6-104 of this title;
2. All other sums, from whatever source, received by the
Commission and paid into the OESC Computer Fund; and
3. Property and securities acquired by and through the use of
monies in the OESC Computer Fund.
B. The OESC Computer Fund shall be a continuing fund, not
subject to fiscal year limitations. All monies accruing to the
credit of the OESC Computer Fund are hereby appropriated and may be
budgeted and expended for the purposes set forth in Section 6-102 of
this title. Expenditures from the OESC Computer Fund shall be made
upon warrants issued by the State Treasurer against claims filed, as
prescribed by law, with the Director of the Office of Management and
Enterprise Services for approval and payment.
Added by Laws 1997, c. 391, § 4, eff. July 1, 1997. Amended by Laws
2012, c. 304, § 134.
§40-6-102. Expenditures from fund.
EXPENDITURES FROM FUND.
A. The monies in the OESC Computer Fund shall be used for the
following purposes:
1. To purchase or lease a new computer system for the Oklahoma
Employment Security Commission to be used in its mission to provide
an employment service, unemployment insurance, and economic research
for the citizens of this state as well as the administration of
these programs;
Oklahoma Statutes - Title 40. Labor
2. To purchase or lease any auxiliary or peripheral equipment
necessary for the operation of the new computer system;
3. To purchase or lease any and all software needed for the
operation of the new computer system;
4. To pay for all computer programming and analysis necessary
to make the new computer system operational;
5. To pay for all designing, engineering, planning, networking,
and training to make the new computer system operational;
6. To pay for all shipping and installation charges for the
computer system and its auxiliary and peripheral equipment; and
7. To make refunds of contributions erroneously collected and
deposited in the OESC Computer Fund.
B. If any money remains in this fund after the new computer
system has been brought on line and made fully operational, that
excess money shall be transferred to the Unemployment Compensation
Fund.
C. If the Commission receives a grant from the United States
Department of Labor to be used to make the Commission's computer
system compliant with the year 2000, or if the Commission receives a
grant from the United States Department of Labor to upgrade or
modify its Interactive Voice Response System (IVRS), then the
Commission will, upon receipt of the federal grant money, deduct an
equal amount of money from the OESC Computer Fund and transfer it to
the Unemployment Compensation Fund.
Added by Laws 1997, c. 391, § 5, eff. July 1, 1997.
§40-6-103. Custodian and treasurer of fund.
CUSTODIAN AND TREASURER OF FUND.
A. The State Treasurer shall be the custodian and treasurer of
the OESC Computer Fund.
B. The State Treasurer shall deposit the monies belonging to
the OESC Computer Fund, that are in his or her custody, subject to
the provisions of Section 7 of this act.
C. The State Treasurer, as custodian of the OESC Computer Fund,
shall hold, invest, transfer, sell, deposit, and release those
monies, properties, or securities in a manner approved by the
Oklahoma Employment Security Commission. Provided, however, that
those monies shall be invested in the classes of securities legal
for investment of public monies of this state. Provided further,
the investment shall at all times be so made that all assets of the
OESC Computer Fund shall always be readily convertible into cash
when needed for any expenditure authorized in Section 5 of this act.
Added by Laws 1997, c. 391, § 6, eff. July 1, 1997.
§40-6-104. Computer fund assessments.
COMPUTER FUND ASSESSMENTS.
Oklahoma Statutes - Title 40. Labor
A. 1. For the period from July 1, 1997, to June 30, 1998, each
employer subject to the provisions of Sections 3-103, 3-109 and 3110 of Title 40 of the Oklahoma Statutes shall be required to pay an
OESC Computer Fund assessment equal to fifty percent (50%) of the
unemployment contributions that would be owed to the Oklahoma
Employment Security Commission before any rate reduction is made
pursuant to Section 3 of this act. This assessment shall be in
addition to any contribution which that employer is required to make
pursuant to the provisions of the Employment Security Act of 1980.
2. The assessment provided for in this section shall not be
considered part of any contribution required of an individual
employer pursuant to the Employment Security Act of 1980, nor shall
it be considered for purposes of determining the individual
employers contribution rate.
B. Employers assigned a tax rate pursuant to Sections 3-103 and
3-110 of Title 40 of the Oklahoma Statutes shall pay an OESC
Computer Fund assessment equal to the rate reduction granted them
pursuant to Section 3 of this act.
C. Employers who qualify for an earned rate calculated pursuant
to Section 3-109 of Title 40 of the Oklahoma Statutes, and are given
a rate of five and one-half percent (5.5%), shall be exempt from the
provisions of this section.
D. Employers making payments in lieu of contributions pursuant
to Sections 3-702, 3-705 and 3-806 of Title 40 of the Oklahoma
Statutes shall be exempt from the provisions of this section.
E. The assessment shall be made and collected by the Oklahoma
Employment Security Commission for deposit, on a quarterly basis, to
the credit of the OESC Computer Fund. Provided, all monies received
by the Oklahoma Employment Security Commission for the account of
the OESC Computer Fund, upon receipt, shall be deposited in a
clearance account in a financial institution located in this state.
F. Once the sum of Twenty Million Dollars ($20,000,000.00) is
collected through this assessment, any amount of money collected
through this assessment in excess of Twenty Million Dollars
($20,000,000.00) shall be transferred to the Unemployment
Compensation Fund.
G. The Oklahoma Employment Security Commission shall promulgate
such rules as may be necessary to implement the provisions of
Sections 3 through 7 of this act.
Added by Laws 1997, c. 391, § 7, eff. July 1, 1997.
§40-6-201. OESC Technology Fund.
OESC TECHNOLOGY FUND.
A. There is hereby created in the State Treasury a revolving
fund for the Oklahoma Employment Security Commission to be
designated the "OESC Technology Fund". The OESC Technology Fund
Oklahoma Statutes - Title 40. Labor
shall be separate and distinct from the Unemployment Compensation
Fund and shall consist of:
1. All monies received from employers and paid pursuant to
Section 6-204 of this title; and
2. Financial instruments, certificates of deposit, bonds and
securities acquired by and through the use of monies in the OESC
Technology Fund.
B. The OESC Technology Fund shall be a continuing fund, not
subject to fiscal year limitations. All monies accruing to the
credit of the OESC Technology Fund are hereby appropriated and shall
be budgeted and expended solely for the purposes of modernizing the
business processes and technology of the Oklahoma Employment
Security Commission as set forth in Section 6-202 of this title.
Expenditures from the OESC Technology Fund shall be made upon
warrants issued by the State Treasurer against claims filed, as
prescribed by law, with the Director of the Office of Management and
Enterprise Services for approval and payment.
Added by Laws 2017, c. 345, § 9, eff. July 1, 2017. Amended by Laws
2019, c. 251, § 11, eff. July 1, 2019.
§40-6-202. Expenditures from fund.
EXPENDITURES FROM FUND.
A. The monies in the OESC Technology Fund shall be used for the
following purposes:
1. To purchase or lease new technology systems hardware for the
Oklahoma Employment Security Commission to be used in its mission to
provide employment services, unemployment insurance and economic
research for the citizens of this state as well as the
administration of these programs;
2. To purchase or lease any auxiliary or peripheral equipment
necessary for the operation of the new technology systems;
3. To pay for the maintenance of all OESC technology system
hardware;
4. To purchase or lease any and all software needed for the
operation of the new technology systems;
5. To pay for all OESC technology system software license fees;
6. To pay for all programming and analysis necessary to make
the new technology system operational;
7. To pay for all testing, designing, engineering, planning,
networking and training to make the new technology system
operational;
8. To pay for all shipping and installation charges for the
technology system and its auxiliary and peripheral equipment;
9. To contract with vendors and hire personnel as necessary to
accomplish the modernization effort;
10. To analyze business processes and develop requirements for
Requests for Proposals;
Oklahoma Statutes - Title 40. Labor
11. To fund project planning, project management, strategy
development and project consulting services; and
12. To make refunds of money erroneously collected and
deposited in the OESC Technology Fund.
B. Prior to expenditures authorized by paragraphs 1, 4, 6, 7,
9, 10 and 11 of subsection A of this section, the Chief Information
Officer of the Office of Management and Enterprise Services shall be
consulted for recommendations. The Office of Management and
Enterprise Services shall provide periodic oversight of the
technology modernization efforts and may assist the Oklahoma
Employment Security Commission in any manner necessary to accomplish
the purposes of this fund, including requiring the Oklahoma
Employment Security Commission to provide regular reports to the
Office of Management and Enterprise Services on the technology
modernization efforts.
Added by Laws 2017, c. 345, § 10, eff. July 1, 2017. Amended by
Laws 2023, c. 346, § 5, eff. Nov. 1, 2023.
§40-6-203. Custodian and treasurer of fund.
CUSTODIAN AND TREASURER OF FUND.
A. The State Treasurer shall be the custodian and treasurer of
the OESC Technology Fund.
B. The State Treasurer shall deposit the monies belonging to
the OESC Technology Fund that are in his or her custody subject to
the provisions of Section 6-204 of this title.
C. The State Treasurer, as custodian of the OESC Technology
Fund, shall hold, invest, transfer, sell, deposit and release those
monies, properties or securities in a manner approved by the
Oklahoma Employment Security Commission. Provided, however, that
those monies shall be invested in the classes of securities legal
for investment of public monies of this state. Provided further,
the investment shall at all times be so made that all assets of the
OESC Technology Fund shall always be readily convertible into cash
when needed for any expenditure authorized in Section 6-202 of this
title.
Added by Laws 2017, c. 345, § 11, eff. July 1, 2017. Amended by
Laws 2019, c. 251, § 12, eff. July 1, 2019.
§40-6-204. Technology reinvestment apportionment.
TECHNOLOGY REINVESTMENT APPORTIONMENT.
A. 1. For the period beginning January 1, 2023, and ending
December 31, 2027, each employer subject to the provisions of
Sections 3-109, 3-110.1 and 3-113 of this title shall be required to
pay an OESC Technology Reinvestment Apportionment equal to five
percent (5%) of the unemployment taxes that would be owed to the
Oklahoma Employment Security Commission before any rate reduction is
made pursuant to Section 3-109.3 of this title. This apportionment
Oklahoma Statutes - Title 40. Labor
shall be in addition to any contribution which that employer is
required to make pursuant to the provisions of the Employment
Security Act of 1980.
2. The apportionment provided for in this section shall not be
considered part of any unemployment taxes required of an individual
employer pursuant to the Employment Security Act of 1980, nor shall
it be considered for purposes of determining the individual
employer's tax rate.
B. Employers assigned a tax rate pursuant to Section 3-110.1 of
this title shall pay an OESC Technology Reinvestment Apportionment
equal to the rate reduction granted them pursuant to Section 3-109.3
of this title.
C. Employers making payments in lieu of contributions pursuant
to Sections 3-702, 3-705 and 3-806 of this title shall be exempt
from the provisions of this section.
D. The apportionment shall be made and collected by the
Oklahoma Employment Security Commission for deposit, on a monthly
basis, to the credit of the OESC Technology Fund. Provided, all
monies received by the Oklahoma Employment Security Commission for
the account of the OESC Technology Fund, upon receipt, shall be
deposited in a clearance account.
E. The Oklahoma Employment Security Commission shall promulgate
such rules as may be necessary to implement the provisions of
Sections 3-109.3 and 6-201 through 6-205 of this title.
F. The Oklahoma Employment Security Commission shall create an
annual report detailing the collection of the apportionment funds
and the expenditures from the OESC Technology Fund. The report
shall be filed on or before March 31 of each year following the
effective date of this act. The report shall be filed with the
Governor, the President Pro Tempore of the Senate, the Speaker of
the House of Representatives, the State Treasurer, the State Auditor
and Inspector, and the Director of the Office of Management and
Enterprise Services.
Added by Laws 2017, c. 345, § 12, eff. July 1, 2017. Amended by
Laws 2019, c. 251, § 13, eff. July 1, 2019; Laws 2023, c. 346, § 6,
eff. Nov. 1, 2023.
§40-6-205. Technology Fund balance.
TECHNOLOGY FUND BALANCE.
The balance of the OESC Technology Fund on July 1 of any given
year shall be used in the calculation of conditional factors
pursuant to Section 3-113 of this title as long as the OESC
Technology Fund has a balance greater than zero (0).
The balance of the fund shall not exceed Twenty-five Million
Dollars ($25,000,000.00) prior to June 30, 2024, or be greater than
the calculated amount of Twenty-five Million Dollars
Oklahoma Statutes - Title 40. Labor
($25,000,000.00). All funds in excess of these amounts shall be
transferred to the Unemployment Compensation Fund.
The calculation shall be conducted in the following manner: The
balance of the OESC Technology Fund as of July 1 of any given year
shall be aggregated with the balance of the Unemployment
Compensation Fund as of July 1 of the same year, with the resulting
sum to be used in the calculation of the conditional factors as set
out in Section 3-113 of this title. The aggregate of the two fund
balances shall only be for the purpose of the calculation and in no
way shall balances in these two funds be commingled.
Added by Laws 2017, c. 345, § 13, eff. July 1, 2017. Amended by
Laws 2023, c. 346, § 7, eff. Nov. 1, 2023.
§40-9-101. Effective date.
EFFECTIVE DATE. (1) Except as otherwise provided in this
article, this act becomes effective on July 1, 1980.
(2) Article 4 on Administration takes effect upon enactment of
this act.
(3) Part 6 of Article 2 on Appeals takes effect on October 1,
1980; provided however, the Oklahoma Employment Security Commission
may by resolution provide that Part 6 of Article 2 on Appeals
becomes effective at an earlier date than October 1, 1980, if the
Commission by resolution adopts an earlier date.
Added by Laws 1980, c. 323, § 9-101, eff. July 1, 1980.
§40-9-102. Repeal.
REPEAL. The Oklahoma Employment Security Act, 40 O.S. 1971,
Sections 211 through 238.1, both inclusive, as amended, is hereby
repealed subject to the provisions of Section 9-103, except that 40
O.S. 1971, Section 226 (a) and (b) are not repealed.
Added by Laws 1980, c. 323, § 9-102, eff. July 1, 1980.
§40-9-103. Transitional provisions.
TRANSITIONAL PROVISIONS. (1) Notwithstanding the repeal of the
Oklahoma Employment Security Act by Section 9-102 of this title, all
liabilities accruing thereunder, including both civil and criminal
liabilities, including but not limited to liabilities for
contributions, liabilities for refunds, liabilities for repayment
and liabilities for interest and penalties, shall not be
extinguished by the repeal of the Oklahoma Employment Security Act
and such liabilities shall be liabilities under this act and shall
be administered and enforced as liabilities under this act.
(2) Unemployment experience, wage records and contribution
records under the Oklahoma Employment Security Act, 40 O.S. 1971,
Section 211 through Section 238.1, both inclusive, as amended, shall
be deemed and shall constitute the same things under this act unless
and except this act expressly provides otherwise.
Oklahoma Statutes - Title 40. Labor
Added by Laws 1980, c. 323, § 9-103, eff. July 1, 1980.
Laws 2010, c. 216, § 15, eff. July 1, 2010.
Amended by
§40-9-104. Emergency.
EMERGENCY. It being immediately necessary for the preservation
of the public peace, health and safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
Added by Laws 1980, c. 323, § 9-104, eff. July 1, 1980.
Source: official Oklahoma text · Last verified 2026-08-27
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