Okla. Stat. tit. 40, § 40-3-106

BENEFIT WAGES CHARGED AND RELIEF THEREFROM.

A. The Oklahoma Employment Security Commission shall give

notice to each base period employer after the claimant has been

issued his or her fifth week of benefits by the Commission or after

the Commission receives notice of the amounts paid as benefits by

another state under a reciprocal arrangement. This notice shall

give the name and Social Security number of the claimant, the date

the claim was filed, and the amount of benefit wages charged to the

employer in each quarter of the base period.

B. Within twenty (20) days from the date stated on the notice,

the employer may file an objection to being charged benefit wages as

set forth in subsection G of this section. The employer's written

objection must set forth specifically:

1. The date employment was terminated;

2. Specific details of the termination including the reason

given by the individual for voluntarily leaving the employment, or

the nature of the misconduct for discharge;

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3. Specific details of the regular scheduled part-time or full-

time employment of the employee including the starting date, and

ending date if any, of the continuous period of employment; and

4. Other information as called for by the notice.

C. Upon receipt of the employer's objection, the Commission

shall make a determination and notify the employer as to whether or

not the employer is entitled to be relieved from benefit wage

charges. Additionally, the twenty-day time period for filing an

objection as provided for in subsection B of this section may be

waived for good cause shown.

D. Within twenty (20) days after the issuing of the

determination provided for in subsection C of this section, the

employer may file with the Assessment Board a protest to the

determination and request an oral hearing de novo to present

evidence in support of its protest. The Assessment Board shall

advise the employer of the date of the hearing, which shall not be

less than ten (10) days from the date of notice. At the discretion

of the Commission, this hearing shall be conducted by the Assessment

Board. After the hearing, the Assessment Board shall notify the

employer of its findings.

E. If any employer does not file a timely appeal of the

determination to the Assessment Board, the determination shall be

final.

F. The employer or the Commission may appeal the Assessment

Board's order of the Commission or its representative to the

district court by filing a petition for review with the district

court clerk within thirty (30) days after the date the order was

issued to all parties.

G. The benefit wages charged to an employer for a given

calendar year shall be the total of the benefit wages stated in the

notices given to the employer. Provided, that an employer shall be

relieved of a benefit wage charge if the employer proves to the

satisfaction of the Commission that the benefit wage charge includes

wages paid by the employer to any employee or former employee, who:

1. Voluntarily left employment without good cause connected to

the work;

2. Was discharged from employment for misconduct connected with

his or her work;

3. Was a regular scheduled employee of the separating employer

prior to the week the employee separated from other employment, and

continued to work for the employer through the fifth compensable

week of unemployment of the established benefit year;

4. Was separated from employment as a direct result of a major

natural disaster, declared as such by the President pursuant to the

Disaster Relief Act of 1974, P.L. 93-288, and such employee would

have been entitled to disaster unemployment assistance if he or she

had not received unemployment insurance benefits;

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5. Was discharged by an employer for unsatisfactory performance

during an initial employment probationary period. As used in this
ch by the President pursuant to the

Disaster Relief Act of 1974, P.L. 93-288, and such employee would

have been entitled to disaster unemployment assistance if he or she

had not received unemployment insurance benefits;

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5. Was discharged by an employer for unsatisfactory performance

during an initial employment probationary period. As used in this

paragraph, "probationary period" means a period of time set forth in

an established probationary plan which applies to all employees or a

specific group of employees and does not exceed ninety (90) calendar

days from the first day a new employee begins work. The employee

must be informed of the probationary period within the first seven

(7) work days. There must be conclusive evidence to establish that

the individual was separated due to unsatisfactory work performance;

6. Left employment to attend training approved under the Trade

Act of 1974 and is allowed unemployment benefits pursuant to Section

2-416 of this title; or

7. Was separated from employment for compelling family

circumstances as defined in Section 2-210 of this title.

H. If an employer recalls an employee deemed unemployed as

defined by the Employment Security Act of 1980 and the employee

continues to be employed or the employee voluntarily terminates

employment or is discharged for misconduct within the benefit year,

the employer shall be entitled to have the benefit wage charged

against the employer's experience rating for the employee reduced by

the ratio of the number of weeks of remaining eligibility of the

employee to the total number of weeks of entitlement.

I. An employer shall not be assessed a benefit wage charge of a

laid-off employee if the employer lists as an objection in a

statement filed in accordance with subsection B of this section that

the employee collecting benefits was hired to replace a United

States serviceman or servicewoman called into active duty and laid-

off upon the return to work by that serviceman or servicewoman. The

Unemployment Compensation Fund shall be charged with the benefit

wages of the laid-off employee.

J. If the Commission receives a notice of amounts paid as

benefits by another state under a reciprocal agreement, and the

notice is received after three (3) years from the effective date of

the underlying benefit claim, no benefit wage charge will be made

against the employer identified in the notice, or if a benefit wage

charge is made based on such a notice, the employer will be relieved

of the charge when the facts are brought to the attention of the

Commission.

K. An employer shall not be eligible to be relieved of a

benefit wage charge under paragraphs 1 and 2 of subsection G of this

section if the employer was sent a notice of benefit claim, pursuant

to Section 2-503 of this title, and failed to timely file protest to

the benefit claim.