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1 STATE OF OKLAHOMA
1
2 1st Session of the 60th Legislature (2025)
2
3 SENATE BILL 911 By: Coleman
3
4
4
5
5
6 AS INTRODUCED
6
7 An Act relating to the Employment Security Act of
7 1980; amending 40 O.S. 2021, Section 1-223, as
8 amended by Section 7, Chapter 360, O.S.L. 2022 (40
8 O.S. Supp. 2024, Section 1-223), which relates to
9 conditional factors and percentages; decreasing
9 applicable percentages for conditional factors;
10 amending 40 O.S. 2021, Section 3-109, which relates
10 to experience rate; adding rate table for each
11 conditional factor; amending 40 O.S. 2021, Section 3-
11 113, which relates to conditional factors; removing
12 formula for benefit wage ratio increases; updating
12 statutory references; amending 40 O.S. 2021, Section
13 3-114, which relates to estimate of financial
13 condition of fund; increasing minimum balance
14 necessary for fund; and providing an effective date.
14
15
15
16
16
17 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
17
18 SECTION 1. AMENDATORY 40 O.S. 2021, Section 1-223, as
18
19 amended by Section 7, Chapter 360, O.S.L. 2022 (40 O.S. Supp. 2024,
19
20 Section 1-223), is amended to read as follows:
20
21 Section 1-223. TAXABLE WAGES � CONDITIONAL FACTORS AND
21
22 PERCENTAGES.
22
23 The applicable percentage of the state's average annual wage is
23
24 determined by the conditional factor in place during the calendar
24
Req. No. 147 Page 1
1 year for which the taxable wage is being calculated. The
1
2 conditional factor is determined pursuant to the provisions of
2
3 Section 3-113 of this title. The applicable percentages are as
3
4 follows:
4
5 1. Forty percent (40%) during any calendar year in which the
5
6 balance in the Unemployment Compensation Fund is in excess of the
6
7 amount required to initiate conditional contribution rates, pursuant
7
8 to the provisions of Section 3-113 of this title;
8
9 2. Forty-two and one-half percent (42.5%) Forty-one and one-
9
10 quarter percent (41.25%) during calendar years in which condition
10
11 "a" exists;
11
12 3. Forty-five percent (45%) Forty-two and one-half percent
12
13 (42.5%) during calendar years in which condition "b" exists;
13
14 4. Forty-seven and one-half percent (47.5%) Forty-three and
14
15 three-fourths percent (43.75%) during calendar years in which
15
16 condition "c" exists; and
16
17 5. Fifty percent (50%) Forty-five percent (45%) during calendar
17
18 years in which condition "d" exists.
18
19 SECTION 2. AMENDATORY 40 O.S. 2021, Section 3-109, is
19
20 amended to read as follows:
20
21 Section 3-109. EXPERIENCE RATE. The contribution rate for each
21
22 employer for each calendar quarter after July 1, 2010, to be applied
22
23 to the employer's current payroll shall be in accordance with the
23
24
24
Req. No. 147 Page 2
1 following table based upon the state experience factor and his
1
2 benefit wage ratio:
2
3 When the State
3
4 Experience
4
5 Factor
5
6 Is: If the Employer's Benefit Wage Ratio Does Not Exceed:
6
7 1% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
7
82 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0
8
93 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3
9
10 4 2.5 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0
10
11 5 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0
11
12 6 1.7 3.3 5.0 6.7 8.3 10.0 11.7 13.3 15.0 16.7
12
13 7 1.4 2.9 4.3 5.7 7.1 8.6 10.0 11.4 12.9 14.3
13
14 8 1.3 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5
14
15 9 1.1 2.2 3.3 4.4 5.6 6.7 7.8 8.9 10.0 11.1
15
16 10 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0
16
17 11 0.9 1.8 2.7 3.6 4.5 5.5 6.4 7.3 8.2 9.1
17
18 12 0.8 1.7 2.5 3.3 4.2 5.0 5.8 6.7 7.5 8.3
18
19 13 0.8 1.5 2.3 3.1 3.8 4.6 5.4 6.2 6.9 7.7
19
20 14 0.7 1.4 2.1 2.9 3.6 4.3 5.0 5.7 6.4 7.1
20
21 15 0.7 1.3 2.0 2.7 3.3 4.0 4.7 5.3 6.0 6.7
21
22 16 0.6 1.3 1.9 2.5 3.1 3.8 4.4 5.0 5.6 6.3
22
23 17 0.6 1.2 1.8 2.4 2.9 3.5 4.1 4.7 5.3 5.9
23
24 18 0.6 1.1 1.7 2.2 2.8 3.3 3.9 4.4 5.0 5.6
24
Req. No. 147 Page 3
1 19 0.5 1.1 1.6 2.1 2.6 3.2 3.7 4.2 4.7 5.3
1 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0
0.5 1.0 1.4 1.9 2.4 2.9 3.3 3.8 4.3 4.8
2 20 0.5 0.9 1.4 1.8 2.3 2.7 3.2 3.6 4.1 4.5
2 0.4 0.9 1.3 1.7 2.2 2.6 3.0 3.5 3.9 4.3
0.4 0.8 1.3 1.7 2.1 2.5 2.9 3.3 3.8 4.2
3 21 0.4 0.8 1.2 1.6 2.0 2.4 2.8 3.2 3.6 4.0
3 0.4 0.8 1.2 1.5 1.9 2.3 2.7 3.1 3.5 3.8
0.4 0.7 1.1 1.5 1.9 2.2 2.6 3.0 3.3 3.7
4 22 0.4 0.7 1.1 1.4 1.8 2.1 2.5 2.9 3.2 3.6
4 0.3 0.7 1.0 1.4 1.7 2.1 2.4 2.8 3.1 3.4
0.3 0.7 1.0 1.3 1.7 2.0 2.3 2.7 3.0 3.3
5 23 0.3 0.6 1.0 1.3 1.6 1.9 2.3 2.6 2.9 3.2
5 0.3 0.6 0.9 1.3 1.6 1.9 2.2 2.5 2.8 3.1
0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.7 3.0
6 24 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.6 2.9
6 0.3 0.6 0.9 1.1 1.4 1.7 2.0 2.3 2.6 2.9
0.3 0.6 0.8 1.1 1.4 1.7 1.9 2.2 2.5 2.8
7 25 0.3 0.5 0.8 1.1 1.4 1.6 1.9 2.2 2.4 2.7
7 0.3 0.5 0.8 1.1 1.3 1.6 1.8 2.1 2.4 2.6
0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.1 2.3 2.6
8 26 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.0 2.3 2.5
8 0.2 0.5 0.7 1.0 1.2 1.5 1.7 2.0 2.2 2.4
0.2 0.5 0.7 1.0 1.2 1.4 1.7 1.9 2.1 2.4
9 27
9
10 28
10
11 29
11
12 30
12
13 31
13
14 32
14
15 33
15
16 34
16
17 35
17
18 36
18
19 37
19
20 38
20
21 39
21
22 40
22
23 41
23
24 42
24
Req. No. 147 Page 4
1 43 0.2 0.5 0.7 0.9 1.2 1.4 1.6 1.9 2.1 2.3
1
2 44 0.2 0.5 0.7 0.9 1.1 1.4 1.6 1.8 2.0 2.3
2
3 45 0.2 0.4 0.7 0.9 1.1 1.3 1.6 1.8 2.0 2.2
3
4 46 0.2 0.4 0.7 0.9 1.1 1.3 1.5 1.7 2.0 2.2
4
5 47 0.2 0.4 0.6 0.9 1.1 1.3 1.5 1.7 1.9 2.1
5
6 48 0.2 0.4 0.6 0.8 1.0 1.3 1.5 1.7 1.9 2.1
6
7 49 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
7
8 50 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
8
9 The Employer's Contribution Rate Shall Be:
9
10 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 0.9 1.0
10
11 When the State
11
12 Experience
12
13 Factor
13
14 Is: If the Employer's Benefit Wage Ratio Does Not Exceed:
14
15 1% 110% 120% 130% 140% 150% 160% 170% 180% 190% 200%
15
16 2 55.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0
16
17 3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7
17
18 4 27.5 30.0 32.5 35.0 37.5 40.0 42.5 45.0 47.5 50.0
18
19 5 22.0 24.0 26.0 28.0 30.0 32.0 34.0 36.0 38.0 40.0
19
20 6 18.3 20.0 21.7 23.3 25.0 26.7 28.3 30.0 31.7 33.3
20
21 7 15.7 17.1 18.6 20.0 21.4 22.9 24.3 25.7 27.1 28.6
21
22 8 13.8 15.0 16.3 17.5 18.8 20.0 21.3 22.5 23.8 25.0
22
23 9 12.2 13.3 14.4 15.6 16.7 17.8 18.9 20.0 21.1 22.2
23
24 10 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0
24
Req. No. 147 Page 5
1 11 10.0 10.9 11.8 12.7 13.6 14.5 15.5 16.4 17.3 18.2
1 9.2 10.0 10.8 11.7 12.5 13.3 14.2 15.0 15.8 16.7
8.5 9.2 10.0 10.8 11.5 12.3 13.1 13.8 14.6 15.4
2 12 7.9 8.6 9.3 10.0 10.7 11.4 12.1 12.9 13.6 14.3
2 7.3 8.0 8.7 9.3 10.0 10.7 11.3 12.0 12.7 13.3
6.9 7.5 8.1 8.8 9.4 10.0 10.6 11.3 11.9 12.5
3 13 6.5 7.1 7.6 8.2 8.8 9.4 10.0 10.6 11.2 11.8
3 6.1 6.7 7.2 7.8 8.3 8.9 9.4 10.0 10.6 11.1
5.8 6.3 6.8 7.4 7.9 8.4 8.9 9.5 10.0 10.5
4 14 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0
4 5.2 5.7 6.2 6.7 7.1 7.6 8.1 8.6 9.0 9.5
5.0 5.5 5.9 6.4 6.8 7.3 7.7 8.2 8.6 9.1
5 15 4.8 5.2 5.7 6.1 6.5 7.0 7.4 7.8 8.3 8.7
5 4.6 5.0 5.4 5.8 6.3 6.7 7.1 7.5 7.9 8.3
4.4 4.8 5.2 5.6 6.0 6.4 6.8 7.2 7.6 8.0
6 16 4.2 4.6 5.0 5.4 5.8 6.2 6.5 6.9 7.3 7.7
6 4.1 4.4 4.8 5.2 5.6 5.9 6.3 6.7 7.0 7.4
3.9 4.3 4.6 5.0 5.4 5.7 6.1 6.4 6.8 7.1
7 17 3.8 4.1 4.5 4.8 5.2 5.5 5.9 6.2 6.6 6.9
7 3.7 4.0 4.3 4.7 5.0 5.3 5.7 6.0 6.3 6.7
3.5 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1 6.5
8 18 3.4 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9 6.3
8 3.3 3.6 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1
3.2 3.5 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9
9 19
9
10 20
10
11 21
11
12 22
12
13 23
13
14 24
14
15 25
15
16 26
16
17 27
17
18 28
18
19 29
19
20 30
20
21 31
21
22 32
22
23 33
23
24 34
24
Req. No. 147 Page 6
1 35 3.1 3.4 3.7 4.0 4.3 4.6 4.9 5.1 5.4 5.7
1
2 36 3.1 3.3 3.6 3.9 4.2 4.4 4.7 5.0 5.3 5.6
2
3 37 3.0 3.2 3.5 3.8 4.1 4.3 4.6 4.9 5.1 5.4
3
4 38 2.9 3.2 3.4 3.7 3.9 4.2 4.5 4.7 5.0 5.3
4
5 39 2.8 3.1 3.3 3.6 3.8 4.1 4.4 4.6 4.9 5.1
5
6 40 2.8 3.0 3.3 3.5 3.8 4.0 4.3 4.5 4.8 5.0
6
7 41 2.7 2.9 3.2 3.4 3.7 3.9 4.1 4.4 4.6 4.9
7
8 42 2.6 2.9 3.1 3.3 3.6 3.8 4.0 4.3 4.5 4.8
8
9 43 2.6 2.8 3.0 3.3 3.5 3.7 4.0 4.2 4.4 4.7
9
10 44 2.5 2.7 3.0 3.2 3.4 3.6 3.9 4.1 4.3 4.5
10
11 45 2.4 2.7 2.9 3.1 3.3 3.6 3.8 4.0 4.2 4.4
11
12 46 2.4 2.6 2.8 3.0 3.3 3.5 3.7 3.9 4.1 4.3
12
13 47 2.3 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0 4.3
13
14 48 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.8 4.0 4.2
14
15 49 2.2 2.4 2.7 2.9 3.1 3.3 3.5 3.7 3.9 4.1
15
16 50 2.2 2.4 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0
16
17 The Employer's Contribution Rate Shall Be:
17
18 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 2.0
18
19 When the State
19
20 Experience
20
21 Factor
21
22 Is: If the Employer's Benefit Wage Ratio Does Not Exceed:
22
23 1% 210% 220% 230% 240% 250% 260% 270% 280% 290% 300%
23
24 2 105.0 110.0 115.0 120.0 125.0 130.0 135.0 140.0 145.0 150.0
24
Req. No. 147 Page 7
13 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0
1 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
24 35.0 36.7 38.3 40.0 41.7 43.3 45.0 46.7 48.3 50.0
2 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
35 23.3 24.4 25.6 26.7 27.8 28.9 30.0 31.1 32.2 33.3
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
46 17.5 18.3 19.2 20.0 20.8 21.7 22.5 23.3 24.2 25.0
4 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
57 14.0 14.7 15.3 16.0 16.7 17.3 18.0 18.7 19.3 20.0
5 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
68 11.7 12.2 12.8 13.3 13.9 14.4 15.0 15.6 16.1 16.7
6 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
79 10.0 10.5 11.0 11.4 11.9 12.4 12.9 13.3 13.8 14.3
7 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 10 8.8 9.2 9.6 10.0 10.4 10.8 11.3 11.7 12.1 12.5
8 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
9 11
9
10 12
10
11 13
11
12 14
12
13 15
13
14 16
14
15 17
15
16 18
16
17 19
17
18 20
18
19 21
19
20 22
20
21 23
21
22 24
22
23 25
23
24 26
24
Req. No. 147 Page 8
1 27 7.8 8.1 8.5 8.9 9.3 9.6 10.0 10.4 10.7 11.1
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
2 28 7.0 7.3 7.7 8.0 8.3 8.7 9.0 9.3 9.7 10.0
2 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
3 29 6.4 6.7 7.0 7.3 7.6 7.9 8.2 8.5 8.8 9.1
3 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
4 30 5.8 6.1 6.4 6.7 6.9 7.2 7.5 7.8 8.1 8.3
4 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 31 5.4 5.6 5.9 6.2 6.4 6.7 6.9 7.2 7.4 7.7
5 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
6 32 5.0 5.2 5.5 5.7 6.0 6.2 6.4 6.7 6.9 7.1
6 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
7 33 4.7 4.9 5.1 5.3 5.6 5.8 6.0 6.2 6.4 6.7
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
8 34 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0 6.3
8 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9 6.1
4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0
9 35
9
10 36
10
11 37
11
12 38
12
13 39
13
14 40
14
15 41
15
16 42
16
17 43
17
18 44
18
19 45
19
20 46
20
21 47
21
22 48
22
23 49
23
24 50
24
Req. No. 147 Page 9
1 The Employer's Contribution Rate Shall Be:
1
2 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 3.0
2
3 When the State
3
4 Experience
4
5 Factor
5
6 Is: If the Employer's Benefit Wage Ratio Does Not Exceed:
6
7 1% 310% 320% 330% 340% 350% 360% 370% 380% 390% 400%
7
82 155.0 160.0 165.0 170.0 175.0 180.0 185.0 190.0 195.0 200.0
8
93 103.3 106.7 110.0 113.3 116.7 120.0 123.3 126.7 130.0 133.3
9
10 4 77.5 80.0 82.5 85.0 87.5 90.0 92.5 95.0 97.5 100.0
10
11 5 62.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0
11
12 6 51.7 53.3 55.0 56.7 58.3 60.0 61.7 63.3 65.0 66.7
12
13 7 44.3 45.7 47.1 48.6 50.0 51.4 52.9 54.3 55.7 57.1
13
14 8 38.8 40.0 41.3 42.5 43.8 45.0 46.3 47.5 48.8 50.0
14
15 9 34.4 35.6 36.7 37.8 38.9 40.0 41.1 42.2 43.3 44.4
15
16 10 31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0
16
17 11 28.2 29.1 30.0 30.9 31.8 32.7 33.6 34.5 35.5 36.4
17
18 12 25.8 26.7 27.5 28.3 29.2 30.0 30.8 31.7 32.5 33.3
18
19 13 23.8 24.6 25.4 26.2 26.9 27.7 28.5 29.2 30.0 30.8
19
20 14 22.1 22.9 23.6 24.3 25.0 25.7 26.4 27.1 27.9 28.6
20
21 15 20.7 21.3 22.0 22.7 23.3 24.0 24.7 25.3 26.0 26.7
21
22 16 19.4 20.0 20.6 21.3 21.9 22.5 23.1 23.8 24.4 25.0
22
23 17 18.2 18.8 19.4 20.0 20.6 21.2 21.8 22.4 22.9 23.5
23
24 18 17.2 17.8 18.3 18.9 19.4 20.0 20.6 21.1 21.7 22.2
24
Req. No. 147 Page 10
1 19 16.3 16.8 17.4 17.9 18.4 18.9 19.5 20.0 20.5 21.1
1 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0
14.8 15.2 15.7 16.2 16.7 17.1 17.6 18.1 18.6 19.0
2 20 14.1 14.5 15.0 15.5 15.9 16.4 16.8 17.3 17.7 18.2
2 13.5 13.9 14.3 14.8 15.2 15.7 16.1 16.5 17.0 17.4
12.9 13.3 13.8 14.2 14.6 15.0 15.4 15.8 16.3 16.7
3 21 12.4 12.8 13.2 13.6 14.0 14.4 14.8 15.2 15.6 16.0
3 11.9 12.3 12.7 13.1 13.5 13.8 14.2 14.6 15.0 15.4
11.5 11.9 12.2 12.6 13.0 13.3 13.7 14.1 14.4 14.8
4 22 11.1 11.4 11.8 12.1 12.5 12.9 13.2 13.6 13.9 14.3
4 10.7 11.0 11.4 11.7 12.1 12.4 12.8 13.1 13.4 13.8
10.3 10.7 11.0 11.3 11.7 12.0 12.3 12.7 13.0 13.3
5 23 10.0 10.3 10.6 11.0 11.3 11.6 11.9 12.3 12.6 12.9
5 9.7 10.0 10.3 10.6 10.9 11.3 11.6 11.9 12.2 12.5
9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8 12.1
6 24 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8
6 8.9 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.1 11.4
8.6 8.9 9.2 9.4 9.7 10.0 10.3 10.6 10.8 11.1
7 25 8.4 8.6 8.9 9.2 9.5 9.7 10.0 10.3 10.5 10.8
7 8.2 8.4 8.7 8.9 9.2 9.5 9.7 10.0 10.3 10.5
7.9 8.2 8.5 8.7 9.0 9.2 9.5 9.7 10.0 10.3
8 26 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8 10.0
8 7.6 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8
7.4 7.6 7.9 8.1 8.3 8.6 8.8 9.0 9.3 9.5
9 27
9
10 28
10
11 29
11
12 30
12
13 31
13
14 32
14
15 33
15
16 34
16
17 35
17
18 36
18
19 37
19
20 38
20
21 39
21
22 40
22
23 41
23
24 42
24
Req. No. 147 Page 11
1 43 7.2 7.4 7.7 7.9 8.1 8.4 8.6 8.8 9.1 9.3
1
2 44 7.0 7.3 7.5 7.7 8.0 8.2 8.4 8.6 8.9 9.1
2
3 45 6.9 7.1 7.3 7.6 7.8 8.0 8.2 8.4 8.7 8.9
3
4 46 6.7 7.0 7.2 7.4 7.6 7.8 8.0 8.3 8.5 8.7
4
5 47 6.6 6.8 7.0 7.2 7.4 7.7 7.9 8.1 8.3 8.5
5
6 48 6.5 6.7 6.9 7.1 7.3 7.5 7.7 7.9 8.1 8.3
6
7 49 6.3 6.5 6.7 6.9 7.1 7.3 7.6 7.8 8.0 8.2
7
8 50 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.6 7.8 8.0
8
9 The Employer's Contribution Rate Shall Be:
9
10 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 4.0
10
11 When the State
11
12 Experience
12
13 Factor
13
14 Is: If the Employer's Benefit Wage Ratio Does Not Exceed:
14
15 1% 410% 420% 430% 440% 450% 460% 470% 480% 490% 500%
15
16 2 205.0 210.0 215.0 220.0 225.0 230.0 235.0 240.0 245.0 250.0
16
17 3 136.7 140.0 143.3 146.7 150.0 153.3 156.7 160.0 163.3 166.7
17
18 4 102.5 105.0 107.5 110.0 112.5 115.0 117.5 120.0 122.5 125.0
18
19 5 82.0 84.0 86.0 88.0 90.0 92.0 94.0 96.0 98.0 100.0
19
20 6 68.3 70.0 71.7 73.3 75.0 76.7 78.3 80.0 81.7 83.3
20
21 7 58.6 60.0 61.4 62.9 64.3 65.7 67.1 68.6 70.0 71.4
21
22 8 51.3 52.5 53.8 55.0 56.3 57.5 58.8 60.0 61.3 62.5
22
23 9 45.6 46.7 47.8 48.9 50.0 51.1 52.2 53.3 54.4 55.6
23
24 10 41.0 42.0 43.0 44.0 45.0 46.0 47.0 48.0 49.0 50.0
24
Req. No. 147 Page 12
1 11 37.3 38.2 39.1 40.0 40.9 41.8 42.7 43.6 44.5 45.5
1 34.2 35.0 35.8 36.7 37.5 38.3 39.2 40.0 40.8 41.7
31.5 32.3 33.1 33.8 34.6 35.4 36.2 36.9 37.7 38.5
2 12 29.3 30.0 30.7 31.4 32.1 32.9 33.6 34.3 35.0 35.7
2 27.3 28.0 28.7 29.3 30.0 30.7 31.3 32.0 32.7 33.3
25.6 26.3 26.9 27.5 28.1 28.8 29.4 30.0 30.6 31.3
3 13 24.1 24.7 25.3 25.9 26.5 27.1 27.6 28.2 28.8 29.4
3 22.8 23.3 23.9 24.4 25.0 25.6 26.1 26.7 27.2 27.8
21.6 22.1 22.6 23.2 23.7 24.2 24.7 25.3 25.8 26.3
4 14 20.5 21.0 21.5 22.0 22.5 23.0 23.5 24.0 24.5 25.0
4 19.5 20.0 20.5 21.0 21.4 21.9 22.4 22.9 23.3 23.8
18.6 19.1 19.5 20.0 20.5 20.9 21.4 21.8 22.3 22.7
5 15 17.8 18.3 18.7 19.1 19.6 20.0 20.4 20.9 21.3 21.7
5 17.1 17.5 17.9 18.3 18.8 19.2 19.6 20.0 20.4 20.8
16.4 16.8 17.2 17.6 18.0 18.4 18.8 19.2 19.6 20.0
6 16 15.8 16.2 16.5 16.9 17.3 17.7 18.1 18.5 18.8 19.2
6 15.2 15.6 15.9 16.3 16.7 17.0 17.4 17.8 18.1 18.5
14.6 15.0 15.4 15.7 16.1 16.4 16.8 17.1 17.5 17.9
7 17 14.1 14.5 14.8 15.2 15.5 15.9 16.2 16.6 16.9 17.2
7 13.7 14.0 14.3 14.7 15.0 15.3 15.7 16.0 16.3 16.7
13.2 13.5 13.9 14.2 14.5 14.8 15.2 15.5 15.8 16.1
8 18 12.8 13.1 13.4 13.8 14.1 14.4 14.7 15.0 15.3 15.6
8 12.4 12.7 13.0 13.3 13.6 13.9 14.2 14.5 14.8 15.2
12.1 12.4 12.6 12.9 13.2 13.5 13.8 14.1 14.4 14.7
9 19
9
10 20
10
11 21
11
12 22
12
13 23
13
14 24
14
15 25
15
16 26
16
17 27
17
18 28
18
19 29
19
20 30
20
21 31
21
22 32
22
23 33
23
24 34
24
Req. No. 147 Page 13
1 35 11.7 12.0 12.3 12.6 12.9 13.1 13.4 13.7 14.0 14.3
1
2 36 11.4 11.7 11.9 12.2 12.5 12.8 13.1 13.3 13.6 13.9
2
3 37 11.1 11.4 11.6 11.9 12.2 12.4 12.7 13.0 13.2 13.5
3
4 38 10.8 11.1 11.3 11.6 11.8 12.1 12.4 12.6 12.9 13.2
4
5 39 10.5 10.8 11.0 11.3 11.5 11.8 12.1 12.3 12.6 12.8
5
6 40 10.3 10.5 10.8 11.0 11.3 11.5 11.8 12.0 12.3 12.5
6
7 41 10.0 10.2 10.5 10.7 11.0 11.2 11.5 11.7 12.0 12.2
7
8 42 9.8 10.0 10.2 10.5 10.7 11.0 11.2 11.4 11.7 11.9
8
9 43 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.2 11.4 11.6
9
10 44 9.3 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.1 11.4
10
11 45 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9 11.1
11
12 46 8.9 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9
12
13 47 8.7 8.9 9.1 9.4 9.6 9.8 10.0 10.2 10.4 10.6
13
14 48 8.5 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2 10.4
14
15 49 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2
15
16 50 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0
16
17 The Employer's Contribution Rate Shall Be:
17
18 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 5.0
18
19 When the State
19
20 Experience
20
21 Factor
21
22 Is: If the Employer's Benefit Wage Ratio Does Not Exceed:
22
23 1% 510% 520% 530% 540%
23
24 2 255.0 260.0 265.0 270.0
24
Req. No. 147 Page 14
13 170.0 173.3 176.7 180.0
1 127.5 130.0 132.5 135.0
102.0 104.0 106.0 108.0
24 85.0 86.7 88.3 90.0
2 72.9 74.3 75.7 77.1
63.8 65.0 66.3 67.5
35 56.7 57.8 58.9 60.0
3 51.0 52.0 53.0 54.0
46.4 47.3 48.2 49.1
46 42.5 43.3 44.2 45.0
4 39.2 40.0 40.8 41.5
36.4 37.1 37.9 38.6
57 34.0 34.7 35.3 36.0
5 31.9 32.5 33.1 33.8
30.0 30.6 31.2 31.8
68 28.3 28.9 29.4 30.0
6 26.8 27.4 27.9 28.4
25.5 26.0 26.5 27.0
79 24.3 24.8 25.2 25.7
7 23.2 23.6 24.1 24.5
22.2 22.6 23.0 23.5
8 10 21.3 21.7 22.1 22.5
8 20.4 20.8 21.2 21.6
19.6 20.0 20.4 20.8
9 11
9
10 12
10
11 13
11
12 14
12
13 15
13
14 16
14
15 17
15
16 18
16
17 19
17
18 20
18
19 21
19
20 22
20
21 23
21
22 24
22
23 25
23
24 26
24
Req. No. 147 Page 15
1 27 18.9 19.3 19.6 20.0
1 18.2 18.6 18.9 19.3
17.6 17.9 18.3 18.6
2 28 17.0 17.3 17.7 18.0
2 16.5 16.8 17.1 17.4
15.9 16.3 16.6 16.9
3 29 15.5 15.8 16.1 16.4
3 15.0 15.3 15.6 15.9
14.6 14.9 15.1 15.4
4 30 14.2 14.4 14.7 15.0
4 13.8 14.1 14.3 14.6
13.4 13.7 13.9 14.2
5 31 13.1 13.3 13.6 13.8
5 12.8 13.0 13.3 13.5
12.4 12.7 12.9 13.2
6 32 12.1 12.4 12.6 12.9
6 11.9 12.1 12.3 12.6
11.6 11.8 12.0 12.3
7 33 11.3 11.6 11.8 12.0
7 11.1 11.3 11.5 11.7
10.9 11.1 11.3 11.5
8 34 10.6 10.8 11.0 11.3
8 10.4 10.6 10.8 11.0
10.2 10.4 10.6 10.8
9 35
9
10 36
10
11 37
11
12 38
12
13 39
13
14 40
14
15 41
15
16 42
16
17 43
17
18 44
18
19 45
19
20 46
20
21 47
21
22 48
22
23 49
23
24 50
24
Req. No. 147 Page 16
1 The Employer's Contribution Rate Shall Be:
1
2 5.1 5.2 5.3 5.4
2
3 If the employer's benefit wage ratio exceeds the amount in the
3
4 last column of the table on the line for the current year's state
4
5 experience factor, his contribution rate shall be five and five-
5
6 tenths percent (5.5%).
6
7 CONDITIONAL FACTOR RATE
7
8 Conditional
8
9 Factor
9
10 Rate
10
11 Is: 0.1% 0.2% 0.3% 0.4% 0.5% 0.6% 0.7% 0.8% 0.9% 1.0% 1.1%
11
12 A 0.4% 0.4% 0.5% 0.7% 0.8% 0.9% 1.0% 1.1% 1.2% 1.3% 1.4%
12
13 B 0.4% 0.5% 0.6% 0.7% 0.8% 1.0% 1.0% 1.1% 1.2% 1.3% 1.5%
13
14 C 0.5% 0.6% 0.7% 0.8% 1.0% 1.1% 1.2% 1.3% 1.4% 1.6% 1.7%
14
15 D 0.7% 0.9% 1.1% 1.2% 1.4% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1%
15
16 1.2% 1.3% 1.4% 1.5% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2%
16
17 A 1.5% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5%
17
18 B 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5% 2.6%
18
19 C 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5% 2.6% 2.7% 2.8% 2.9%
19
20 D 2.2% 2.3% 2.5% 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3%
20
21 2.3% 2.4% 2.5% 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3%
21
22 A 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6%
22
23 B 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6% 3.7%
23
24 C 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0%
24
Req. No. 147 Page 17
1D 3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4%
1
2 3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4%
2
3A 3.7% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4% 4.5% 4.6%
3
4B 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4% 4.5% 4.6% 4.7% 4.8%
4
5C 4.1% 4.2% 4.3% 4.4% 4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1%
5
6D 4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5%
6
7 4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5%
7
8A 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5% 5.6% 5.7%
8
9B 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5% 5.6% 5.7% 5.8% 5.9%
9
10 C 5.2% 5.3% 5.4% 5.5% 5.6% 5.7% 5.8% 5.9% 6.0% 6.1% 6.2%
10
11 D 5.6% 5.7% 5.8% 5.9% 6.0% 6.1% 6.2% 6.3% 6.3% 6.4% 6.5%
11
12 SECTION 3. AMENDATORY 40 O.S. 2021, Section 3-113, is
12
13 amended to read as follows:
13
14 Section 3-113. CONDITIONAL FACTORS.
14
15 For each calendar year commencing after December 31, 2006,
15
16 except for those employers with a benefit wage ratio of zero (0) and
16
17 as otherwise provided in this section, the contribution rate for
17
18 each employer for the calendar year shall be increased, in the
18
19 circumstances and in the amounts as follows:
19
20 (1) - Condition "a" - If the balance of the unemployment
20
21 compensation fund is less than three and one-half (3 1/2) times, but
21
22 not less than three (3) times, the net benefits paid for the most
22
23 recent twenty (20) consecutive completed calendar quarters divided
23
24 by five (5), on July 1 of any given year, the contribution rate for
24
Req. No. 147 Page 18
1 the next calendar year for each employer whose benefit wage ratio
1
2 with respect to that year is zero percent (0%) shall be increased by
2
3 one-tenth of one percent (1/10 of 1%) of wages paid by the employer
3
4 during the year; the contribution rate for each employer whose
4
5 benefit rate wage ratio with respect to that year is more than zero
5
6 percent (0%), but not more than one-tenth of one percent (1/10 of
6
7 1%), shall be increased by two-tenths of one percent (2/10 of 1%) of
7
8 wages paid by the employer during the year and the contribution rate
8
9 for each employer whose benefit wage ratio with respect to that year
9
10 is more than one-tenth of one percent (1/10 of 1%), shall be
10
11 increased by three-tenths of one percent (3/10 of 1%) of wages paid
11
12 by the employer during that year delineated on the Conditional
12
13 Factor Rate table as provided in Section 3-109 of this title in the
13
14 "A" row for the applicable taxable wage ratio.
14
15 (2) - Condition "b" - If the balance of the unemployment
15
16 compensation fund is less than three (3) times, but not less than
16
17 two and one-half (2 1/2) times, the net benefits paid for the most
17
18 recent twenty (20) consecutive completed calendar quarters divided
18
19 by five (5), as of July 1 of any given year, the contribution rate
19
20 for the next calendar year for each employer shall be increased by
20
21 thirty-three and one-third percent (33 1/3%) of the rate; provided
21
22 that the total rate, if not a multiple of one-tenth of one percent
22
23 (1/10 of 1%), shall be computed to the next higher multiple of one-
23
24 tenth of one percent (1/10 of 1%) of wages paid by the employer
24
Req. No. 147 Page 19
1 during that year; provided, further, that the contribution rate for
1
2 each employer whose benefit wage ratio with respect to that year is
2
3 zero percent (0%) shall be increased by two-tenths one-tenth of one
3
4 percent (2/10 (1/10 of 1%) of wages paid by the employer during that
4
5 year; the contribution rate for each employer whose benefit wage
5
6 ratio with respect to that year is more than zero percent (0%), but
6
7 not more than one-tenth of one percent (1/10 of 1%), shall be
7
8 increased by three-tenths two-tenths of one percent (3/10 (2/10 of
8
9 1%) of wages paid by the employer during that year; and the
9
10 contribution rate for each employer whose benefit wage ratio with
10
11 respect to that year is more than one-tenth of one percent (1/10 of
11
12 1%), shall be increased by at least four-tenths of one percent (4/10
12
13 of 1%) of wages paid by the employer during that year delineated on
13
14 the Conditional Factor Rate table as provided in Section 3-109 of
14
15 this title in the "B" row for the applicable taxable wage ratio.
15
16 (3) - Condition "c" - If the balance of the unemployment
16
17 compensation fund is less than two and one-half (2 1/2) times, but
17
18 not less than two (2) times, the net benefits paid for the most
18
19 recent twenty (20) consecutive completed calendar quarters divided
19
20 by five (5), as of July 1 of any given year, the contribution rate
20
21 for the next calendar year for each employer shall be increased by
21
22 one-half (1/2) of that rate; provided that the total rate, if not a
22
23 multiple of one-tenth of one percent (1/10 of 1%), shall be computed
23
24 to the next higher multiple of one-tenth of one percent (1/10 of 1%)
24
Req. No. 147 Page 20
1 of wages paid by the employer during that year; provided, further,
1
2 that the contribution rate for each employer whose benefit wage
2
3 ratio with respect to that year is zero percent (0%) shall be
3
4 increased by three-tenths one-tenth of one percent (3/10 (1/10 of
4
5 1%) of wages paid by the employer during that year; the contribution
5
6 rate for each employer whose benefit wage ratio with respect to that
6
7 year is more than zero percent (0%), but not more than one-tenth of
7
8 one percent (1/10 of 1%), shall be increased by four-tenths three-
8
9 tenths of one percent (4/10 (3/10 of 1%) of wages paid by the
9
10 employer during that year; and the contribution rate for each
10
11 employer whose benefit wage ratio with respect to that year is more
11
12 than one-tenth of one percent (1/10 of 1%), shall be increased by at
12
13 least five-tenths of one percent (5/10 of 1%) of wages paid by the
13
14 employer during that year delineated on the Conditional Factor Rate
14
15 table as provided in Section 3-109 of this title in the "C" row for
15
16 the applicable taxable wage ratio.
16
17 (4) - Condition "d" - If the balance of the unemployment
17
18 compensation fund is less than two (2) times the net benefits paid
18
19 for the most recent twenty (20) consecutive completed calendar
19
20 quarters divided by five (5), as of July 1 of any given year, the
20
21 contribution rate for the next calendar year for each employer shall
21
22 be increased by sixty-six and two-thirds percent (66 2/3 %) of the
22
23 rate; provided that the total rate, if not a multiple of one-tenth
23
24 of one percent (1/10 of 1%) shall be computed to the next higher
24
Req. No. 147 Page 21
1 multiple of one-tenth of one percent (1/10 of 1%) of wages paid by
1
2 the employer during that year; provided, further, that the
2
3 contribution rate for each employer whose benefit wage ratio with
3
4 respect to that year is zero percent (0%) shall be increased by
4
5 four-tenths two-tenths of one percent (4/10 (2/10 of 1%) of wages
5
6 paid by the employer during that year; the contribution rate for
6
7 each employer whose benefit wage ratio with respect to that year is
7
8 more than zero percent (0%), but not more than one-tenth of one
8
9 percent (1/10 of 1%), shall be increased by five-tenths of one
9
10 percent (5/10 of 1%) of wages paid by the employer during that year;
10
11 the contribution rate for each employer whose benefit wage ratio
11
12 with respect to that year is more than one-tenth of one percent
12
13 (1/10 of 1%), shall be increased by at least six-tenths of one
13
14 percent (6/10 of 1%) of wages paid by the employer during that year
14
15 delineated on the Conditional Factor Rate table as provided in
15
16 Section 3-109 of this title in the "D" row for the applicable
16
17 taxable wage ratio.
17
18 (5) The contribution rate, excluding any surcharge, for an
18
19 employer whose contribution rate is three and four-tenths percent
19
20 (3.4%) or more shall not be increased by more than two (2)
20
21 percentage points in any two (2) consecutive years. The
21
22 contribution rate, excluding any surcharge, for an employer whose
22
23 contribution rate is less than three and four-tenths percent (3.4%)
23
24
24
Req. No. 147 Page 22
1 shall not be increased to more than five and four-tenths percent
1
2 (5.4%) in one (1) year.
2
3 For the purposes of this section "net benefits paid for the most
3
4 recent twenty (20) consecutive completed calendar quarters" means
4
5 the total amount of monies withdrawn from this state's account in
5
6 the unemployment trust fund in the United States Treasury for each
6
7 of the most recent twenty (20) consecutive completed calendar
7
8 quarters, plus the balance in the benefit account at the start of
8
9 the period, less the balance in the benefit account at the end of
9
10 the period. The contribution rate for those employers with a
10
11 benefit wage ratio of zero (0) shall be two-tenths of one percent
11
12 (2/10 of 1%) during those years when the fund is in conditions "a",
12
13 "b", and "c", and shall be three-tenths of one percent (3/10 of 1%)
13
14 during those years when the fund is in condition "d".
14
15 (6) Beginning January 1, 1996, except for this paragraph and
15
16 paragraph (7) of this section, the provisions of this section shall
16
17 be suspended until the Unemployment Trust Fund reaches a High Cost
17
18 Multiple of one and one-fourth (1 1/4). The Oklahoma Employment
18
19 Security Commission shall determine the High Cost Multiple at the
19
20 end of each calendar year and shall include the result of its
20
21 computation in a regularly published periodical together with other
21
22 employment-related data. As used in this section, "High Cost
22
23 Multiple" shall be a figure computed as follows:
23
24
24
Req. No. 147 Page 23
1 (a) first, net fund reserves in the Unemployment
1
2 Compensation Fund as of the date of each computation
2
3 required by this section shall be divided by total
3
4 wages earned in insured employment for the twelve (12)
4
5 months preceding the date of the quarterly High Cost
5
6 Multiple computation,
6
7 (b) second, the result of the computation from
7
8 subparagraph (a) of this paragraph shall be divided by
8
9 a figure which is a quotient derived from the
9
10 computation of the High-Cost Rate contained in
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11 subparagraph (c) of this paragraph, and
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12 (c) third, the highest ratio of total state benefit
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13 payments experienced previously in any twelve (12)
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14 consecutive months to total wages earned in insured
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15 employment for the same period shall be the High-Cost
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16 Rate.
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17 The result of all computations contained in subparagraphs (a)
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18 through (c) of this paragraph, performed in the sequence as
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19 specified in this section, shall be known as the High Cost
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20 Multiple;.
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21 (7) Prior to the beginning of each calendar year, the
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22 Commission shall prepare an estimate of the financial condition of
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23 the trust fund. If the estimate for the year shows the balance, at
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24 any time during the year, will fall below the High Cost Multiple as
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1 defined in paragraph (6) of this section, then the Commission shall
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2 reinstate the suspended provisions of this section.
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3 SECTION 4. AMENDATORY 40 O.S. 2021, Section 3-114, is
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4 amended to read as follows:
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5 Section 3-114. ESTIMATE OF FINANCIAL CONDITION OF FUND -
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6 SURCHARGE. Prior to the beginning of each calendar quarter, the
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7 Oklahoma Employment Security Commission shall prepare an estimate of
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8 the financial condition of the fund for the quarter. If the
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9 estimate for any quarter shows a balance at any time during the
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10 quarter of less than Twenty-five Million Dollars ($25,000,000.00)
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11 Fifty Million Dollars ($50,000,000.00), the Commission shall assess
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12 and collect a surcharge for that calendar quarter in an amount
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13 sufficient to keep the balance at Twenty-five Million Dollars
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14 ($25,000,000.00) Fifty Million Dollars ($50,000,000.00), except as
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15 otherwise provided in this section.
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16 The surcharge shall be charged to each employer in proportion to
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17 the employer's total tax liability as of the last completed quarter
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18 for the current calendar year and shall not exceed thirty-three and
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19 one-third percent (33 1/3%) per taxable year.
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20 In a state of emergency declared by the Governor, the Oklahoma
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21 Legislature, the United States President or the U.S. Congress, the
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22 Commission shall have the following authority:
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23 1. If a state of emergency directly and adversely impacts the
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24 fund and if the estimate for any quarter in a declared state of
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Req. No. 147 Page 25
1 emergency shows a balance at any time during the quarter of less
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2 than Twenty-five Million Dollars ($25,000,000.00) Fifty Million
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3 Dollars ($50,000,000.00), the Commission shall have authority to:
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4 a. claim up to twenty-five percent (25%) of the federal
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5 emergency relief funds made available to the state, if
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6 any,
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7 b. decrease the surcharge to be charged to each employer
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8 to a percentage rate that is sufficient to bring the
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9 balance of the fund to Twenty-five Million Dollars
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10 ($25,000,000.00) Fifty Million Dollars
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11 ($50,000,000.00),
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12 c. borrow federal funds in amounts determined necessary
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13 by the Commission,
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14 d. allow the balance of the fund to remain less than
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15 Twenty-five Million Dollars ($25,000,000.00) Fifty
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16 Million Dollars ($50,000,000.00) but not less than Ten
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17 Million Dollars ($10,000,000.00), or
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18 e. use any combination of the provisions of subparagraph
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19 a, b, c or d of this subsection to supplement the
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20 fund; and
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21 2. When a state of emergency does not directly impact the fund,
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22 the Commission shall adhere to the required duty to assess and
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23 collect a surcharge for that calendar quarter in an amount
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Req. No. 147 Page 26
1 sufficient to keep the fund balance at Twenty-five Million Dollars
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2 ($25,000,000.00) Fifty Million Dollars ($50,000,000.00).
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3 SECTION 5. This act shall become effective November 1, 2025.
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5 60-1-147 MR 1/19/2025 5:45:49 AM
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Req. No. 147 Page 27Every fact on this page links to its source, starting with the official bill record.