Okla. Stat. tit. 40, § 40-3-121
This is the official text of Okla. Stat. tit. 40, § 40-3-121, 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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Professional Employer Organizations – Transfer of
Official statutory text
experience history.
PROFESSIONAL EMPLOYER ORGANIZATIONS – TRANSFER OF EXPERIENCE
HISTORY.
If a Professional Employer Organization, or PEO, chooses the
option to file quarterly tax returns under the account assigned to
its client pursuant to paragraph 2 of subsection A of Section 3-120
of this title, and if the client has an experience history from a
previous account assigned to that client that can be used in
calculating an earned tax rate pursuant to the provisions of Article
3, Part 1, of the Employment Security Act of 1980, then that
experience history shall be transferred to the account assigned to
that client as a coemployer of that PEO. In addition, if taxable
wages were reported by a client in a previous account of the client
within the calendar year in which the PEO coemployer account is set
up, then the PEO coemployer account shall be given credit for the
taxable wages paid on each employee in the immediately previous
account under which client wages were reported.
PROFESSIONAL EMPLOYER ORGANIZATIONS – TRANSFER OF EXPERIENCE
HISTORY.
If a Professional Employer Organization, or PEO, chooses the
option to file quarterly tax returns under the account assigned to
its client pursuant to paragraph 2 of subsection A of Section 3-120
of this title, and if the client has an experience history from a
previous account assigned to that client that can be used in
calculating an earned tax rate pursuant to the provisions of Article
3, Part 1, of the Employment Security Act of 1980, then that
experience history shall be transferred to the account assigned to
that client as a coemployer of that PEO. In addition, if taxable
wages were reported by a client in a previous account of the client
within the calendar year in which the PEO coemployer account is set
up, then the PEO coemployer account shall be given credit for the
taxable wages paid on each employee in the immediately previous
account under which client wages were reported.
Status: in_force · Read it on the official government site
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