Okla. Stat. tit. 40, § 40-3-113
This is the official text of Okla. Stat. tit. 40, § 40-3-113, 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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Conditional factors
Official statutory text
CONDITIONAL FACTORS.
For each calendar year commencing after December 31, 2006,
except for those employers with a benefit wage ratio of zero (0) and
as otherwise provided in this section, the contribution rate for
each employer for the calendar year shall be increased, in the
circumstances and in the amounts as follows:
(1) - Condition “a” - If the balance of the unemployment
compensation fund is less than three and one-half (3 1/2) times, but
not less than three (3) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), on July 1 of any given year, the contribution rate for
the next calendar year for each employer whose benefit wage ratio
with respect to that year is zero percent (0%) shall be increased by
one-tenth of one percent (1/10 of 1%) of wages paid by the employer
during the year; the contribution rate for each employer whose
benefit rate wage ratio with respect to that year is more than zero
percent (0%), but not more than one-tenth of one percent (1/10 of
1%), shall be increased by two-tenths of one percent (2/10 of 1%) of
wages paid by the employer during the year and the contribution rate
for each employer whose benefit wage ratio with respect to that year
is more than one-tenth of one percent (1/10 of 1%), shall be
delineated on the Conditional Factor Rate table as provided in
Section 3-109 of this title in the “A” row for the applicable
taxable wage ratio.
(2) - Condition “b” - If the balance of the unemployment
compensation fund is less than three (3) times, but not less than
two and one-half (2 1/2) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), as of July 1 of any given year, the contribution rate
for the next calendar year for each employer whose benefit wage
ratio with respect to that year is zero percent (0%) shall be
increased by one-tenth of one percent (1/10 of 1%) of wages paid by
the employer during that year; the contribution rate for each
employer whose benefit wage ratio with respect to that year is more
than zero percent (0%), but not more than one-tenth of one percent
(1/10 of 1%), shall be increased by two-tenths of one percent (2/10
of 1%) of wages paid by the employer during that year; and the
Oklahoma Statutes - Title 40. Labor Page 125
contribution rate for each employer whose benefit wage ratio with
respect to that year is more than one-tenth of one percent (1/10 of
1%), shall be delineated on the Conditional Factor Rate table as
provided in Section 3-109 of this title in the “B” row for the
applicable taxable wage ratio.
(3) - Condition “c” - If the balance of the unemployment
compensation fund is less than two and one-half (2 1/2) times, but
not less than two (2) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), as of July 1 of any given year, the contribution rate
for the next calendar year for each employer whose benefit wage
ratio with respect to that year is zero percent (0%) shall be
increased by one-tenth of one percent (1/10 of 1%) of wages paid by
the employer during that year; the contribution rate for each
employer whose benefit wage ratio with respect to that year is more
than zero percent (0%), but not more than one-tenth of one percent
(1/10 of 1%), shall be increased by three-tenths of one percent
(3/10 of 1%) of wages paid by the employer during that year; and the
contribution rate for each employer whose benefit wage ratio with
respect to that year is more than one-tenth of one percent (1/10 of
1%), shall be delineated on the Conditional Factor Rate table as
provided in Section 3-109 of this title in the “C” row for the
applicable taxable wage ratio.
d by three-tenths of one percent
(3/10 of 1%) of wages paid by the employer during that year; and the
contribution rate for each employer whose benefit wage ratio with
respect to that year is more than one-tenth of one percent (1/10 of
1%), shall be delineated on the Conditional Factor Rate table as
provided in Section 3-109 of this title in the “C” row for the
applicable taxable wage ratio.
(4) - Condition “d” - If the balance of the unemployment
compensation fund is less than two (2) times the net benefits paid
for the most recent twenty (20) consecutive completed calendar
quarters divided by five (5), as of July 1 of any given year, the
contribution rate for the next calendar year for each employer whose
benefit wage ratio with respect to that year is zero percent (0%)
shall be increased by two-tenths of one percent (2/10 of 1%) of
wages paid by the employer during that year; the contribution rate
for each employer whose benefit wage ratio with respect to that year
is more than zero percent (0%), but not more than one-tenth of one
percent (1/10 of 1%), shall be increased by five-tenths of one
percent (5/10 of 1%) of wages paid by the employer during that year;
the contribution rate for each employer whose benefit wage ratio
with respect to that year is more than one-tenth of one percent
(1/10 of 1%), shall be delineated on the Conditional Factor Rate
table as provided in Section 3-109 of this title in the “D” row for
the applicable taxable wage ratio.
(5) The contribution rate, excluding any surcharge, for an
employer whose contribution rate is three and four-tenths percent
(3.4%) or more shall not be increased by more than two (2)
percentage points in any two (2) consecutive years. The
contribution rate, excluding any surcharge, for an employer whose
contribution rate is less than three and four-tenths percent (3.4%)
Oklahoma Statutes - Title 40. Labor Page 126
shall not be increased to more than five and four-tenths percent
(5.4%) in one (1) year.
For the purposes of this section “net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters” means
the total amount of monies withdrawn from this state’s account in
the unemployment trust fund in the United States Treasury for each
of the most recent twenty (20) consecutive completed calendar
quarters, plus the balance in the benefit account at the start of
the period, less the balance in the benefit account at the end of
the period. The contribution rate for those employers with a
benefit wage ratio of zero (0) shall be two-tenths of one percent
(2/10 of 1%) during those years when the fund is in conditions “a”,
“b”, and “c”, and shall be three-tenths of one percent (3/10 of 1%)
during those years when the fund is in condition “d”.
(6) Beginning January 1, 1996, except for this paragraph and
paragraph (7) of this section, the provisions of this section shall
be suspended until the Unemployment Trust Fund reaches a High Cost
Multiple of one and one-fourth (1 1/4). The Oklahoma Employment
Security Commission shall determine the High Cost Multiple at the
end of each calendar year and shall include the result of its
computation in a regularly published periodical together with other
employment-related data. As used in this section, “High Cost
Multiple” shall be a figure computed as follows:
(a) first, net fund reserves in the Unemployment
Compensation Fund as of the date of each computation
required by this section shall be divided by total
wages earned in insured employment for the twelve (12)
months preceding the date of the quarterly High Cost
Multiple computation,
(b) second, the result of the computation from
subparagraph (a) of this paragraph shall be divided by
a figure which is a quotient derived from the
computation of the High-Cost Rate contained in
subparagraph (c) of this paragraph, and
n shall be divided by total
wages earned in insured employment for the twelve (12)
months preceding the date of the quarterly High Cost
Multiple computation,
(b) second, the result of the computation from
subparagraph (a) of this paragraph shall be divided by
a figure which is a quotient derived from the
computation of the High-Cost Rate contained in
subparagraph (c) of this paragraph, and
(c) third, the highest ratio of total state benefit
payments experienced previously in any twelve (12)
consecutive months to total wages earned in insured
employment for the same period shall be the High-Cost
Rate.
The result of all computations contained in subparagraphs (a)
through (c) of this paragraph, performed in the sequence as
specified in this section, shall be known as the High Cost Multiple.
(7) Prior to the beginning of each calendar year, the
Commission shall prepare an estimate of the financial condition of
the trust fund. If the estimate for the year shows the balance, at
any time during the year, will fall below the High Cost Multiple as
Oklahoma Statutes - Title 40. Labor Page 127
defined in paragraph (6) of this section, then the Commission shall
reinstate the suspended provisions of this section.
For each calendar year commencing after December 31, 2006,
except for those employers with a benefit wage ratio of zero (0) and
as otherwise provided in this section, the contribution rate for
each employer for the calendar year shall be increased, in the
circumstances and in the amounts as follows:
(1) - Condition “a” - If the balance of the unemployment
compensation fund is less than three and one-half (3 1/2) times, but
not less than three (3) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), on July 1 of any given year, the contribution rate for
the next calendar year for each employer whose benefit wage ratio
with respect to that year is zero percent (0%) shall be increased by
one-tenth of one percent (1/10 of 1%) of wages paid by the employer
during the year; the contribution rate for each employer whose
benefit rate wage ratio with respect to that year is more than zero
percent (0%), but not more than one-tenth of one percent (1/10 of
1%), shall be increased by two-tenths of one percent (2/10 of 1%) of
wages paid by the employer during the year and the contribution rate
for each employer whose benefit wage ratio with respect to that year
is more than one-tenth of one percent (1/10 of 1%), shall be
delineated on the Conditional Factor Rate table as provided in
Section 3-109 of this title in the “A” row for the applicable
taxable wage ratio.
(2) - Condition “b” - If the balance of the unemployment
compensation fund is less than three (3) times, but not less than
two and one-half (2 1/2) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), as of July 1 of any given year, the contribution rate
for the next calendar year for each employer whose benefit wage
ratio with respect to that year is zero percent (0%) shall be
increased by one-tenth of one percent (1/10 of 1%) of wages paid by
the employer during that year; the contribution rate for each
employer whose benefit wage ratio with respect to that year is more
than zero percent (0%), but not more than one-tenth of one percent
(1/10 of 1%), shall be increased by two-tenths of one percent (2/10
of 1%) of wages paid by the employer during that year; and the
Oklahoma Statutes - Title 40. Labor Page 125
contribution rate for each employer whose benefit wage ratio with
respect to that year is more than one-tenth of one percent (1/10 of
1%), shall be delineated on the Conditional Factor Rate table as
provided in Section 3-109 of this title in the “B” row for the
applicable taxable wage ratio.
(3) - Condition “c” - If the balance of the unemployment
compensation fund is less than two and one-half (2 1/2) times, but
not less than two (2) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), as of July 1 of any given year, the contribution rate
for the next calendar year for each employer whose benefit wage
ratio with respect to that year is zero percent (0%) shall be
increased by one-tenth of one percent (1/10 of 1%) of wages paid by
the employer during that year; the contribution rate for each
employer whose benefit wage ratio with respect to that year is more
than zero percent (0%), but not more than one-tenth of one percent
(1/10 of 1%), shall be increased by three-tenths of one percent
(3/10 of 1%) of wages paid by the employer during that year; and the
contribution rate for each employer whose benefit wage ratio with
respect to that year is more than one-tenth of one percent (1/10 of
1%), shall be delineated on the Conditional Factor Rate table as
provided in Section 3-109 of this title in the “C” row for the
applicable taxable wage ratio.
d by three-tenths of one percent
(3/10 of 1%) of wages paid by the employer during that year; and the
contribution rate for each employer whose benefit wage ratio with
respect to that year is more than one-tenth of one percent (1/10 of
1%), shall be delineated on the Conditional Factor Rate table as
provided in Section 3-109 of this title in the “C” row for the
applicable taxable wage ratio.
(4) - Condition “d” - If the balance of the unemployment
compensation fund is less than two (2) times the net benefits paid
for the most recent twenty (20) consecutive completed calendar
quarters divided by five (5), as of July 1 of any given year, the
contribution rate for the next calendar year for each employer whose
benefit wage ratio with respect to that year is zero percent (0%)
shall be increased by two-tenths of one percent (2/10 of 1%) of
wages paid by the employer during that year; the contribution rate
for each employer whose benefit wage ratio with respect to that year
is more than zero percent (0%), but not more than one-tenth of one
percent (1/10 of 1%), shall be increased by five-tenths of one
percent (5/10 of 1%) of wages paid by the employer during that year;
the contribution rate for each employer whose benefit wage ratio
with respect to that year is more than one-tenth of one percent
(1/10 of 1%), shall be delineated on the Conditional Factor Rate
table as provided in Section 3-109 of this title in the “D” row for
the applicable taxable wage ratio.
(5) The contribution rate, excluding any surcharge, for an
employer whose contribution rate is three and four-tenths percent
(3.4%) or more shall not be increased by more than two (2)
percentage points in any two (2) consecutive years. The
contribution rate, excluding any surcharge, for an employer whose
contribution rate is less than three and four-tenths percent (3.4%)
Oklahoma Statutes - Title 40. Labor Page 126
shall not be increased to more than five and four-tenths percent
(5.4%) in one (1) year.
For the purposes of this section “net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters” means
the total amount of monies withdrawn from this state’s account in
the unemployment trust fund in the United States Treasury for each
of the most recent twenty (20) consecutive completed calendar
quarters, plus the balance in the benefit account at the start of
the period, less the balance in the benefit account at the end of
the period. The contribution rate for those employers with a
benefit wage ratio of zero (0) shall be two-tenths of one percent
(2/10 of 1%) during those years when the fund is in conditions “a”,
“b”, and “c”, and shall be three-tenths of one percent (3/10 of 1%)
during those years when the fund is in condition “d”.
(6) Beginning January 1, 1996, except for this paragraph and
paragraph (7) of this section, the provisions of this section shall
be suspended until the Unemployment Trust Fund reaches a High Cost
Multiple of one and one-fourth (1 1/4). The Oklahoma Employment
Security Commission shall determine the High Cost Multiple at the
end of each calendar year and shall include the result of its
computation in a regularly published periodical together with other
employment-related data. As used in this section, “High Cost
Multiple” shall be a figure computed as follows:
(a) first, net fund reserves in the Unemployment
Compensation Fund as of the date of each computation
required by this section shall be divided by total
wages earned in insured employment for the twelve (12)
months preceding the date of the quarterly High Cost
Multiple computation,
(b) second, the result of the computation from
subparagraph (a) of this paragraph shall be divided by
a figure which is a quotient derived from the
computation of the High-Cost Rate contained in
subparagraph (c) of this paragraph, and
n shall be divided by total
wages earned in insured employment for the twelve (12)
months preceding the date of the quarterly High Cost
Multiple computation,
(b) second, the result of the computation from
subparagraph (a) of this paragraph shall be divided by
a figure which is a quotient derived from the
computation of the High-Cost Rate contained in
subparagraph (c) of this paragraph, and
(c) third, the highest ratio of total state benefit
payments experienced previously in any twelve (12)
consecutive months to total wages earned in insured
employment for the same period shall be the High-Cost
Rate.
The result of all computations contained in subparagraphs (a)
through (c) of this paragraph, performed in the sequence as
specified in this section, shall be known as the High Cost Multiple.
(7) Prior to the beginning of each calendar year, the
Commission shall prepare an estimate of the financial condition of
the trust fund. If the estimate for the year shows the balance, at
any time during the year, will fall below the High Cost Multiple as
Oklahoma Statutes - Title 40. Labor Page 127
defined in paragraph (6) of this section, then the Commission shall
reinstate the suspended provisions of this section.
Status: in_force · Read it on the official government site
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