Okla. Stat. tit. 40, § 40-1-217

UNEMPLOYED. A. An individual shall be deemed unemployed with

respect to any week during which:

1. The individual performed no services; and

2. No wages are payable to the individual.

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

individual shall be deemed unemployed:

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

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

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

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

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

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

experience or contract of hire.

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

individual shall be deemed unemployed with respect to any week of

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

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

($100.00).

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

payments or sick leave payments, which such individual may receive

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

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

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

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

threshold as defined in this section shall not preclude a potential

investigation or disqualification for benefits as provided in

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

protest to the initial or additional initial claim.