Okla. Stat. tit. 40, § 40-1-209: Employing unit

EMPLOYING UNIT.

All individuals performing services within this state for any

employing unit which maintains two or more separate establishments

within this state shall be deemed to be employed by a single

employing unit for all the purposes of the Employment Security Act

of 1980, except as provided under paragraphs 10 and 11 of Section 1-

208 of this title.

Whenever any employing unit contracts with or has under it any

contractor or subcontractor for any employment, which is part of its

usual trade, occupation, profession, or business, unless the

employing unit as well as each such contractor or subcontractor is

an employer by reason of Section 1-208 or Section 3-203 of this

title, the employing unit shall for all the purposes of the

Employment Security Act of 1980 be deemed to employ each individual

in the employ of each such contractor or subcontractor for each day

during which such individual is engaged in performing such

employment; except that each such contractor or subcontractor who is

an employer by reason of Section 1-208 or Section 3-203 of this

title shall alone be liable for the contributions measured by wages

paid to individuals employed by the contractor or subcontractor, and

except that any employing unit which shall become liable for and pay

contributions with respect to individuals in the employ of any such

contractor or subcontractor who is not an employer by reason of

Section 1-208 or Section 3-203 of this title may recover the same

from such contractor or subcontractor.

Each individual employed to perform or to assist in performing

the work of any agent or employee of an employing unit shall be

deemed to be employed by such employing unit for all the purposes of

the Employment Security Act of 1980, whether such individual was

hired or paid directly by such employing unit or by such agent or

employee of an employing unit, provided the employing unit had

actual or constructive knowledge of the employment.