BENEFIT WAGE RATIO.
The benefit wage ratio of each employer shall be a percentage equal to the total of the employer's benefit wages in the experience period divided by the employer's total taxable payroll for the experience period on which contributions have been paid to the Commission on or before July 31 of the calendar year immediately preceding the year for which the tax rate is being calculated.
Added by Laws 1980, c. 323, § 3-107, eff. July 1, 1980. Amended by Laws 2006, c. 176, § 15, eff. July 1, 2006; Laws 2016, c. 287, § 8, eff. Nov. 1, 2016.
Structure Oklahoma Statutes
§40-1. Commissioner of Labor - Powers and duties.
§40-1-103. Declaration of state public policy.
§40-1-107. Construction against implicit repeal.
§40-1-109. Unemployment benefits impact study.
§40-1-201. General definitions.
§40-1-202.1. Extended Base Period.
§40-1-208.1. Motor carrier not employer of lessor or driver.
§40-1-209.1. Lessor employing unit.
§40-1-209.2. Professional Employee Organization.
§40-1-214. Institution of higher education.
§40-1-223. Taxable wages - Conditional factors and percentages.
§40-1-225. Supplemental unemployment benefit plan.
§40-1-228. Limited liability companies.
§40-1-229. Assigned tax rate and earned tax rate.
§40-1-231. Limitations on duration of benefits.
§40-1-302. Index of other definitions.
§40-2-102. Rounding provision.
§40-2-103. Benefits paid from fund.
§40-2-104. Computation of benefit amount.
§40-2-105. Wages subtracted from benefit amount.
§40-2-106. Maximum benefit amount.
§40-2-107. Benefits - Portion of a week.
§40-2-108. Benefits - Approved training.
§40-2-109. Employment requirement in preceding benefit year.
§40-2-202. Conditions for eligibility.
§40-2-204. Registration for employment.
§40-2-205.1. Ability to work and acceptance of employment.
§40-2-207. Wage requirement during base period.
§40-2-209. Benefits for employees of governmental or nonprofit employers.
§40-2-210. Separation from work due to compelling family circumstances.
§40-2-303. Assignments void, exemption from process.
§40-2-304. Deduction of health insurance premiums.
§40-2-305. Deduction of individual income tax withholdings.
§40-2-401. Application of Part 4.
§40-2-404. Leaving work voluntarily.
§40-2-404.1. Leaving work voluntarily of temporary employee.
§40-2-404.2. Work of a limited duration of time.
§40-2-405. Determining good cause.
§40-2-406. Discharge for misconduct.
§40-2-406.1. Discharge for refusal to undergo drug or alcohol testing or positive test.
§40-2-409. Conditions exempting otherwise suitable work.
§40-2-410. Participation in labor disputes.
§40-2-411. Retirement payments.
§40-2-412. Receiving benefits from another state.
§40-2-413. Inmates during confinement.
§40-2-414. Pregnant women not disqualified.
§40-2-415. Participating in sports or athletic events.
§40-2-417. Seek and accept work - Week of occurrence disqualification.
§40-2-418. Seek and accept work - Indefinite disqualification.
§40-2-419. Acceptance of accelerated buyout of employment contract - Definition.
§40-2-420. Failure to personally appear as directed.
§40-2-421. Failure to participate in reemployment services through profiling.
§40-2-422. Seasonal workers and employers.
§40-2-502. Posting of information.
§40-2-503. Claims, notices, and objections.
§40-2-503.1. Filing of employer protest and documents through employer portal.
§40-2-504. Determinations of benefits.
§40-2-505. Determinations in labor dispute cases.
§40-2-507. Notice of determinations.
§40-2-605. Notice of referee decision.
§40-2-606. Appeals from tribunal referee decisions to Board of Review.
§40-2-607. Rules and procedures in appeals.
§40-2-608. Conclusiveness of determinations and decisions.
§40-2-610.1. Conclusiveness of proceedings.
§40-2-611. Commission is a party.
§40-2-612. Payment of benefits.
§40-2-613. Benefit overpayments.
§40-2-614. Waiver of appeal time.
§40-2-615. Waiver of interest.
§40-2-616. Notice of overpayment determination.
§40-2-617. Warrant of levy and lien.
§40-2-618. Levy on income and monetary assets.
§40-2-619. Treasury offset program – Benefit overpayment collections.
§40-2-701. Definitions of terms applicable to extended benefits.
§40-2-703. Extended benefit period.
§40-2-706. State "on" indicator.
§40-2-707. State "off" indicator.
§40-2-708. Rate of insured unemployment.
§40-2-715. Eligibility for extended benefits.
§40-2-716. Weekly extended benefit amount.
§40-2-717. Total amount of extended benefits payable.
§40-2-718. Public announcement of extended benefit period.
§40-2-719. Commission to make computations.
§40-2-720. Commission to ensure compliance.
§40-2-721. Employers not liable for reimbursed payments.
§40-2-722. Reimbursement deposited in fund.
§40-2-723. Overpayments, restitution, offset, and recoupment.
§40-2-724. Limitation on amount of combined unemployment insurance and Trade Act benefits received.
§40-2-801. Child support obligations.
§40-2-802. Reports by employers to Employment Security Commission - New hire registry.
§40-2-803. Food purchase assistance overissuances.
§40-3. Obstructing work of labor officials.
§40-3-105. Benefit wages - Quarter charged.
§40-3-106. Benefit wages charged and relief therefrom.
§40-3-106.1. Relief from benefit wages charged - Addendum.
§40-3-106.2. Separating employers - Relief from benefit wage charges.
§40-3-107. Benefit wage ratio.
§40-3-108. State experience factor.
§40-3-109.2. Rate reduction for computer fund assessment.
§40-3-109.3. Rate reduction for technology reinvestment apportionment.
§40-3-110.1. Unemployment tax rate.
§40-3-113. Conditional factors.
§40-3-114. Estimate of Financial Condition of Fund - Surcharge.
§40-3-115. Appeal of determinations.
§40-3-116. Reconsideration of determination.
§40-3-117. Findings of fact or law.
§40-3-121. Professional Employer Organizations – Transfer of experience history.
§40-3-201. Employer for any part of year deemed employer for entire year.
§40-3-202. Termination of coverage.
§40-3-203. Election by employer.
§40-3-301. Penalty and interest on past-due contributions.
§40-3-303. Priorities under legal dissolutions or distributions.
§40-3-306. Jeopardy assessments.
§40-3-307. Remittances - Deposit of monies - Returned checks - Bogus check complaint.
§40-3-308. Perjury - Punishment.
§40-3-309. Collection of delinquent contributions, penalties, interest or fees.
§40-3-310. Waiver of penalty or interest.
§40-3-311. Forfeiture of terminated employer unemployment tax account overpayments.
§40-3-401. Appeals to district court.
§40-3-403. Petition for review and transcript of Commission proceedings.
§40-3-404. Commission's conclusions of facts conclusive.
§40-3-405. Deposit of assessment required.
§40-3-406. Bond in lieu of cash deposit.
§40-3-408. Part construed to provide legal remedy.
§40-3-501. Commission to issue warrants.
§40-3-502. Filing warrant with county clerk.
§40-3-503. Filed warrant is lien.
§40-3-504. Sheriff to execute warrant in same manner as judgment.
§40-3-505. Failure of sheriff to execute warrant.
§40-3-506. State may be made party defendant.
§40-3-508. Appointment of receiver.
§40-3-509. Levy on bank accounts.
§40-3-510. Enforcement of bank levy.
§40-3-511. Levy upon earnings of tax debtor.
§40-3-512. Treasury offset program – Delinquent unemployment taxes.
§40-3-601. Establishment of unemployment compensation fund.
§40-3-602. State Treasurer custodian of fund.
§40-3-603. State Treasurer to maintain three accounts.
§40-3-605. Unemployment trust fund.
§40-3-607. Requisitions from unemployment trust account.
§40-3-608. Expenditures not subject to specific appropriation requirements.
§40-3-609. Discontinuance of unemployment trust fund.
§40-3-610. Management of funds of unemployment trust fund.
§40-3-702. Payments by the state subdivisions and instrumentalities in lieu of contributions.
§40-3-703. Benefits and extended benefits paid from unemployment security fund.
§40-3-704. Benefits based on wages paid both by the state and other employers.
§40-3-705. Election to become liable for reimbursement payments.
§40-3-706. Benefits that do not apply in the computation of state experience factor.
§40-3-708. Delinquent payments.
§40-3-803. Election to make payments in lieu of contributions.
§40-3-804. Period of election - Organizations subject to act after January 1, 1972.
§40-3-805. Written notice of termination of election required.
§40-3-806. Payment of in-lieu contributions.
§40-3-808. Election to become reimbursing employer.
§40-3-810. Commission to provide notice of determinations.
§40-4-105. Removal by the Governor.
§40-4-106.1. Compensation and travel expenses.
§40-4-108. Executive Director.
§40-4-109. Service of process.
§40-4-204. No member to serve as an officer in a political organization.
§40-4-302. Commission shall publish rules and other material.
§40-4-304. Commission to determine its own organization and procedure.
§40-4-306. Report to Governor.
§40-4-307. Changes in benefits or contribution rates.
§40-4-310.1. Adoption and promulgation of rules.
§40-4-311. Commission shall publish rules.
§40-4-312. Personnel and compensation.
§40-4-313. Commission to cooperate and comply with federal law.
§40-4-316. Purchase of real property.
§40-4-317. Employee recognition program.
§40-4-318. Employee performance recognition program - Veterans Service Division.
§40-4-319. Recognition programs.
§40-4-502. Employing units to maintain records open to Commission.
§40-4-503. Sworn or unsworn reports.
§40-4-504. Oaths, depositions, certifications of official acts and subpoenas.
§40-4-505. Refusal to obey Commission subpoenas - Judicial orders.
§40-4-506. Penalties for failure to attend lawful inquiries or obey Commission subpoenas.
§40-4-507. Self-incrimination.
§40-4-508. Information to be kept confidential - Disclosure.
§40-4-509. Information to be furnished to public agencies.
§40-4-510. Commission may request examination of return of national bank.
§40-4-511. Communications to Commission privileged - Not subject to slander or libel.
§40-4-603. Moneys expended in accordance with Secretary of Labor.
§40-4-604. Composition of fund.
§40-4-605. Maintenance of administrative fund.
§40-4-606. State Treasurer liable on official bond.
§40-4-607. Reimbursement of fund.
§40-4-608. Reed Act distributions.
§40-4-702. Reciprocal arrangements authorized.
§40-4-703. Reimbursements to be deemed benefits.
§40-4-704. Cooperation authorized.
§40-4-705. Cooperative arrangements with foreign governments.
§40-4-803. Moneys to be paid into the Employment Security Administration.
§40-4-804. Cooperative agreements.
§40-4-901. Oklahoma Employment Security Commission Revolving Fund.
§40-5-102. False statement for benefits, failure to disclose material fact.
§40-5-103. Violations by employers.
§40-5-104. Violations of act, and regulations for which no specific penalty is otherwise provided.
§40-5-107. Wrongful disclosure of information.
§40-5-108. Other penalties in this act.
§40-6-101. OESC Computer Fund.
§40-6-102. Expenditures from fund.
§40-6-103. Custodian and treasurer of fund.
§40-6-104. Computer fund assessments.
§40-6-201. OESC Technology Fund.
§40-6-202. Expenditures from fund.
§40-6-203. Custodian and treasurer of fund.
§40-6-204. Technology reinvestment apportionment.
§40-6-205. Technology Fund balance.
§40-9-103. Transitional provisions.
§40-11. Branch office at Tulsa.
§40-46. Refusal of service to employer not fulfilling contracts.
§40-47. Bringing in or transferring persons for purpose of employment through employment agency.
§40-55. Rules and regulations.
§40-61. Disclosure of information by employer - Presumption of good faith - Immunity from liability.
§40-71. Restrictions on employment of children under sixteen.
§40-72.1. Occupations prohibited for children under sixteen.
§40-74. Educational qualifications required of child before employment.
§40-75. Hours of employment of children - Rest periods.
§40-77. Schooling certificates - Duties of employers.
§40-78. Evidence of age of child - Certificate of physical fitness.
§40-79. Age and schooling certificates - Proof of age.
§40-88. Penalties for violating this chapter.
§40-89. Enforcement of chapter - Administrative penalties.
§40-141.1. Short title - Definitions.
§40-141.2. Exemptions – Exhibitor boilers.
§40-141.3. Rules and regulations - Formulation - Promulgation.
§40-141.4. Application of rules and regulations.
§40-141.5. Maximum allowable working pressure - Determination - Exemptions - Special Permit.
§40-141.6. License required - Exemptions - Fee - Evidence of qualifications - Hearings - Violations.
§40-141.7. Bureau of boiler inspection - Establishment - Personnel - Powers and duties.
§40-141.8. Deputy boiler inspectors.
§40-141.10. Examination of inspectors.
§40-141.11. Suspension of inspector's certificate of competency.
§40-141.12. Lost, stolen or destroyed certificate of competency.
§40-141.13. Inspection of certain boilers and pressure vessels.
§40-141.15. Certificate of operation required - Violations.
§40-141.16. Fees - Department of Labor Revolving Fund
§40-141.18. Accidents and incidents - Investigation and inquiry - Notice.
§40-141.19. Department of Labor Revolving Fund
§40-141.19a. Discontinuation of revolving funds.
§40-142.2. Inspection by Department of Labor.
§40-142.3. Short title - Alternative Fuels Technician Certification Act.
§40-142.4. Legislative intent.
§40-142.7. Examinations for certification of technicians.
§40-142.9. Applications for examination, certification or renewal of certification - Fees.
§40-142.10. Recertification - Rules and guidelines.
§40-142.12. Work of technician by noncertified person.
§40-142.13. Change of address of holder of certificate or registration.
§40-142.15. Violations - Criminal penalties.
§40-160. Mandated minimum wage - Minimum number of vacation or sick leave days.
§40-165.2a. Administrative fine.
§40-165.3. Termination of employee - Payment - Failure to pay.
§40-165.3a. Payment of wages to surviving spouse and children.
§40-165.4. Bona fide disagreements.
§40-165.5. Private agreements.
§40-165.6. Contractors as employers.
§40-165.7. Enforcement and administration - Administrative proceedings - Orders - Appeals - Actions.
§40-165.9. Actions to recover unpaid wages and damages - Parties - Costs and attorney's fees.
§40-165.10. Partial invalidity.
§40-165.11. Failure to pay benefits or furnish wage supplements pursuant to agreements.
§40-167. False Statements as to conditions of employment.
§40-169. Hiring armed guards without permit a felony.
§40-170. Workman may recover for misrepresentation.
§40-171. Public service corporation to give letter to employee leaving service.
§40-173.2. Prohibited actions regarding personal social media accounts – Exemptions – Civil actions.
§40-173.3. Employer liability for not reviewing personal social media accounts.
§40-174. Scaffolding, etc., to be safeguarded.
§40-175. Temporary floorings in steel frame buildings.
§40-176. Penalty for neglect to place temporary floors.
§40-179. Railroad repair tracks to be sheltered.
§40-181. Repairing of steam boilers unlawful, when.
§40-182. Violation of Section 181 a felony.
§40-183. Employer guilty of manslaughter, when - Penalty.
§40-185. Leave of absence to railroad employees.
§40-187. Revocation of charter for violation.
§40-191. Restrictions on requirement of physical examination - Report not basis of damages.
§40-195.1. Discrimination prohibited in public work contracts.
§40-197.2. Minimum wages established.
§40-197.3. Wage and Hour Commission - Membership - Tenure - Compensation - Chairman.
§40-197.5. Employees covered by act.
§40-197.7. Investigation of complaints.
§40-197.8. Findings - Payment of amount due.
§40-197.9. Findings by court - Double damages - Costs and attorney fees - Defenses.
§40-197.10. Assignment of wage claim.
§40-197.12. Rules, regulations and standards.
§40-197.13. Penalty for failure to pay minimum compensation.
§40-197.14. Penalty for failure to post notice.
§40-197.16. Tips, gratuities, meals or lodging - Credit for.
§40-197.17. Uniforms - Credit for.
§40-198.1. Payment of discriminatory wages based on employee's sex prohibited.
§40-198.2. Enforcement - Penalties.
§40-199. Certain actions against employees prohibited.
§40-199.2. Acceptance of employment to replace employees involved in a strike or lockout prohibited.
§40-199.3. Notice as to strike or lockout.
§40-200. Searches of employee-owned vehicles.
§40-360. Short title - Oklahoma Employment First Act - Definitions.
§40-402. Occupational health and safety - Definitions.
§40-403. Employer's duties and responsibilities.
§40-404. Removal or damage of safeguards - Failure to obey safety orders.
§40-407. Adoption of health and safety standards - Promulgation - Limitation.
§40-410. Administration and enforcement.
§40-412. Violations - Penalties
§40-414. Occupational safety and health consultation program for private employers.
§40-416. Establishment of staff - Duties.
§40-417. Reports by employers of statistical data - Summary.
§40-417.1. Special Occupational Health and Safety.
§40-418. Payments to Commission - Refunds - Collection of payments - Disposition of funds.
§40-424. Qualifications for personnel of Department of Labor.
§40-435. Break time and accommodations for expressing milk or breast-feeding.
§40-452. License required - Fee - Exemptions
§40-453. Powers and duties of Commissioner.
§40-454. Suspension, revocation or refusal to issue license - Hearing - Appeal.
§40-455. Inspections and investigations.
§40-456. Violations - Penalties - Injunction
§40-460. Rules and regulations.
§40-460.1. Rules for definition of “alteration”.
§40-460.2. Rules regarding amusement ride maintenance, inspection, and repair records.
§40-460.3. Rules regarding use of signage – Definition of “sign”.
§40-460.4. Rules regarding use of amusement rides by riders – Definition of “rider”.
§40-462. Certificate of inspection - Inspections.
§40-463. Fees - Certification of rides - Certificate of insurance
§40-464. Notice of erection of ride or additions or alterations.
§40-465. Temporary cessation of ride - Orders - Enforcement.
§40-466. Modification of rules and regulations - Grounds.
§40-468. Political subdivisions - Regulation of rides - Inspections.
§40-469. Violations - Penalties
§40-470. Department of Labor Administrative Penalty Revolving Fund
§40-473. Rules ineffective upon repeal of Section 471.
§40-482. Federal and private sector funds to be sought.
§40-500. Nonsmoking as condition of employment.
§40-501. Construction of act - Conditions relating to smoking.
§40-503. Action for damages - Costs and attorney fees.
§40-551. Standards for Workplace Drug and Alcohol Testing Act.
§40-554. Drug or alcohol testing by employers - Restrictions.
§40-555. Written policy required - Notice of policy changes - Distribution.
§40-556. Time of employer testing - Payment of costs.
§40-557. Licensure and regulation of testing facilities - Alternative testing methods.
§40-558. Licensing of testing facilities - Fees - Administrative fines.
§40-559. Sample collection and testing - Conditions.
§40-560. Drug and alcohol test records - Disclosure.
§40-562. Disciplinary actions.
§40-563. Willful violation of act - Civil actions - Remedies.
§40-600.1. Short title – Legislative findings.
§40-600.3. Effect of act on collective bargaining agreements, licensing, and tax credits.
§40-600.4. Registration – De minimus exemption.
§40-600.6. Financial and tax requirements – Confidentiality.
§40-600.8. Unemployment compensation contributions.
§40-600.9. Refusal to register - Suspension or revocation of registration.
§40-701. Contract between minor and union.
§40-800. Occupational Licensing Review Act.
§40-800.1. Occupational Licensing Advisory Commission – Dissolution.
§40-801. Voluntary Veterans' Preference Employment Policy Act.