Okla. Stat. tit. 40, § 40-1-218: Wages

WAGES.

"Wages" means all remuneration for services from whatever

source, including commissions and bonuses and the cash value of all

remuneration in any medium other than cash, and includes dismissal

payments which the employer is required by law or contract to make.

Gratuities customarily received by an individual in the course of

work from persons other than the employing unit shall be treated as

wages received from the employing unit. The reasonable cash value

of remuneration in any medium other than cash, and the reasonable

amount of gratuities, shall be estimated and determined in

accordance with rules prescribed by the Oklahoma Employment Security

Commission. If the Internal Revenue Code, at 26 USCA, Section 1 et

seq., provides that a payment made by an employer to an employee is

considered to be wages, that payment shall also be considered wages

by the Oklahoma Employment Security Commission for the purposes of

this act. The term wages shall not include:

1. The amount of any payment, with respect to services

performed to or on behalf of an individual in its employ under a

plan or system established by an employing unit which makes

provision for individuals in its employ generally, or for a class or

classes of such individuals, including any amount paid by an

employing unit for insurance or annuities, or into a fund to provide

for any such payment, on account of:

a. retirement, other than employee contributions or

deferrals under a qualified plan as described in 26

U.S.C., Section 401(k), 403(b), 408(k), 457, 7701(j)

or 408(p),

b. sickness or accident disability,

c. medical and hospitalization expenses in connection

with sickness or accident disability,

d. death, provided the individual in its employ:

(1) has not the option to receive, instead of

provision for such death benefit, any part of

such payment, or if such death benefit is

insured, any part of the premium or contributions

to premiums paid by the employing unit, and

(2) has not the right, under the provisions of the

plan or system or policy of insurance providing

for such death benefit, to assign such benefit,

or to receive cash consideration in lieu of such

benefit either upon withdrawal from the plan or

system providing for such benefit or upon

termination of such plan or system or policy of

insurance or of the individual's services with

such employing unit, or

e. a bona fide thrift or savings fund, providing:

(1) such payment is conditioned upon a payment of a

substantial sum by such individuals in its

employ, and

(2) that such sum paid by the employing unit cannot

under the provisions of such plan be withdrawn by

an individual more frequently than once in any

twelve-month period, except upon an individual's

separation from that employment;

2. Any payment made to, or on behalf of, an employee or his or

her beneficiary under a cafeteria plan of the type described in 26

U.S.C., Section 125 and referred to in 26 U.S.C., Section

3306(b)(5)(G);

3. Any payment made, or benefit furnished, to or for the

benefit of an employee if at the time of such payment or such

furnishing it is reasonable to believe that the employee will be

able to exclude such payment or benefit from income under an

educational assistance program as described in 26 U.S.C., Section

127 or a dependent care assistance program as described in 26

U.S.C., Section 129 and as referred to in 26 U.S.C., Section

3306(b)(13);

4. The payment by an employing unit, without deduction from the

remuneration of the individual in its employ, of the tax imposed

upon such individual in its employ under 26 U.S.C., Section 3101

with respect to domestic services in a private home of the employer

or for agricultural labor;

5. Dismissal payments which the employer is not required by law

or contract to make;

6. The value of any meals and lodging furnished by or on behalf

deduction from the

remuneration of the individual in its employ, of the tax imposed

upon such individual in its employ under 26 U.S.C., Section 3101

with respect to domestic services in a private home of the employer

or for agricultural labor;

5. Dismissal payments which the employer is not required by law

or contract to make;

6. The value of any meals and lodging furnished by or on behalf

of an employer to an individual in its employ; provided the meals

and lodging are furnished on the business premises of the employer

for the convenience of the employer; or

7. Payments made under an approved supplemental unemployment

benefit plan.