Okla. Stat. tit. 40, § 40-1-209
This is the official text of Okla. Stat. tit. 40, § 40-1-209, part of Oklahoma’s Stat. tit. 40, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 40,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Employing unit
Official statutory text
EMPLOYING UNIT.
All individuals performing services within this state for any
employing unit which maintains two or more separate establishments
within this state shall be deemed to be employed by a single
employing unit for all the purposes of the Employment Security Act
of 1980, except as provided under paragraphs 10 and 11 of Section 1-
208 of this title.
Whenever any employing unit contracts with or has under it any
contractor or subcontractor for any employment, which is part of its
usual trade, occupation, profession, or business, unless the
employing unit as well as each such contractor or subcontractor is
an employer by reason of Section 1-208 or Section 3-203 of this
title, the employing unit shall for all the purposes of the
Employment Security Act of 1980 be deemed to employ each individual
in the employ of each such contractor or subcontractor for each day
during which such individual is engaged in performing such
employment; except that each such contractor or subcontractor who is
Oklahoma Statutes - Title 40. Labor Page 27
an employer by reason of Section 1-208 or Section 3-203 of this
title shall alone be liable for the contributions measured by wages
paid to individuals employed by the contractor or subcontractor, and
except that any employing unit which shall become liable for and pay
contributions with respect to individuals in the employ of any such
contractor or subcontractor who is not an employer by reason of
Section 1-208 or Section 3-203 of this title may recover the same
from such contractor or subcontractor.
Each individual employed to perform or to assist in performing
the work of any agent or employee of an employing unit shall be
deemed to be employed by such employing unit for all the purposes of
the Employment Security Act of 1980, whether such individual was
hired or paid directly by such employing unit or by such agent or
employee of an employing unit, provided the employing unit had
actual or constructive knowledge of the employment.
All individuals performing services within this state for any
employing unit which maintains two or more separate establishments
within this state shall be deemed to be employed by a single
employing unit for all the purposes of the Employment Security Act
of 1980, except as provided under paragraphs 10 and 11 of Section 1-
208 of this title.
Whenever any employing unit contracts with or has under it any
contractor or subcontractor for any employment, which is part of its
usual trade, occupation, profession, or business, unless the
employing unit as well as each such contractor or subcontractor is
an employer by reason of Section 1-208 or Section 3-203 of this
title, the employing unit shall for all the purposes of the
Employment Security Act of 1980 be deemed to employ each individual
in the employ of each such contractor or subcontractor for each day
during which such individual is engaged in performing such
employment; except that each such contractor or subcontractor who is
Oklahoma Statutes - Title 40. Labor Page 27
an employer by reason of Section 1-208 or Section 3-203 of this
title shall alone be liable for the contributions measured by wages
paid to individuals employed by the contractor or subcontractor, and
except that any employing unit which shall become liable for and pay
contributions with respect to individuals in the employ of any such
contractor or subcontractor who is not an employer by reason of
Section 1-208 or Section 3-203 of this title may recover the same
from such contractor or subcontractor.
Each individual employed to perform or to assist in performing
the work of any agent or employee of an employing unit shall be
deemed to be employed by such employing unit for all the purposes of
the Employment Security Act of 1980, whether such individual was
hired or paid directly by such employing unit or by such agent or
employee of an employing unit, provided the employing unit had
actual or constructive knowledge of the employment.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.