Okla. Stat. tit. 40, § 40-1-223
This is the official text of Okla. Stat. tit. 40, § 40-1-223, 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.
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Taxable wages - Conditional factors and percentages
Official statutory text
TAXABLE WAGES – CONDITIONAL FACTORS AND PERCENTAGES.
The applicable percentage of the state’s average annual wage is
determined by the conditional factor in place during the calendar
year for which the taxable wage is being calculated. The
conditional factor is determined pursuant to the provisions of
Section 3-113 of this title. The applicable percentages are as
follows:
1. Forty percent (40%) during any calendar year in which the
balance in the Unemployment Compensation Fund is in excess of the
Oklahoma Statutes - Title 40. Labor Page 44
amount required to initiate conditional contribution rates, pursuant
to the provisions of Section 3-113 of this title;
2. Forty-one and one-quarter percent (41.25%) during calendar
years in which condition “a” exists;
3. Forty-two and one-half percent (42.5%) during calendar years
in which condition “b” exists;
4. Forty-three and three-fourths percent (43.75%) during
calendar years in which condition “c” exists; and
5. Forty-five percent (45%) during calendar years in which
condition “d” exists.
The applicable percentage of the state’s average annual wage is
determined by the conditional factor in place during the calendar
year for which the taxable wage is being calculated. The
conditional factor is determined pursuant to the provisions of
Section 3-113 of this title. The applicable percentages are as
follows:
1. Forty percent (40%) during any calendar year in which the
balance in the Unemployment Compensation Fund is in excess of the
Oklahoma Statutes - Title 40. Labor Page 44
amount required to initiate conditional contribution rates, pursuant
to the provisions of Section 3-113 of this title;
2. Forty-one and one-quarter percent (41.25%) during calendar
years in which condition “a” exists;
3. Forty-two and one-half percent (42.5%) during calendar years
in which condition “b” exists;
4. Forty-three and three-fourths percent (43.75%) during
calendar years in which condition “c” exists; and
5. Forty-five percent (45%) during calendar years in which
condition “d” exists.
Status: in_force · Read it on the official government site
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