Okla. Stat. tit. 40, § 40-3-110.1

UNEMPLOYMENT TAX RATE.

Each employer, unless otherwise prescribed in Section 3-111.1,

3-701 or 3-801 of this title, shall pay unemployment tax as follows:

1. All employers shall have an assigned tax rate of one and

one-half percent (1.5%) until sufficient experience history exists

in the employer's account to meet the At-Risk Rule set out in

paragraph 3 of this section. If the account meets the At-Risk Rule,

the employer will qualify for an earned tax rate calculated pursuant

to the provisions of Part 1 of Article III of the Employment

Security Act of 1980;

2. If an employer qualified for an earned tax rate under

paragraph 1 of this section, or under a prior law, and at the time

the employer's tax rate is being determined for a subsequent year

the employer account lacks sufficient experience history to meet the

At-Risk Rule of paragraph 3 of this section, the employer shall

revert to the assigned tax rate of one and one-half percent (1.5%).

The employer shall pay at the assigned tax rate until the provisions

of paragraph 1 of this section are met; and

3. "At-Risk Rule" means an employer is required to be at-risk

for a claim of unemployment benefits before an earned tax rate is

calculated. An employer shall meet the At-Risk Rule and be eligible

for an earned tax rate if, throughout the calendar year immediately

preceding the year for which the employer's tax rate is being

Oklahoma Statutes - Title 40. Labor Page 122

determined, there was an individual who could have filed a claim for

unemployment benefits in each quarter of that year establishing a

base period, as defined by Section 1-202 of this title, which would

include wages from that employer.