Okla. Stat. tit. 40, § 40-1-225: Supplemental unemployment benefit plan

SUPPLEMENTAL UNEMPLOYMENT BENEFIT PLAN.

A. A supplemental unemployment benefit plan for a temporary

layoff must meet the following requirements:

1. The plan shall provide for a payment from the employer to

the employee each week during the temporary layoff to supplement

unemployment benefits received by the employee;

2. The plan must be part of an agreement entered into between

the employer and employee, or between the employer and a collective

bargaining agent on behalf of the employee, before the date the

layoff is effective;

3. The employer must be able to give a reasonable assurance

that the separated employees will be able to return to work at the

end of the temporary layoff;

4. The employer must inform the Commission of the beginning and

ending dates of the layoff and keep the Commission informed of any

changes in circumstances while any claims for unemployment benefits

are in existence; and

5. The plan must provide for equal treatment of all employees

covered by the plan who are included in the layoff.

The requirements of Sections 2-417 and 2-418 of this title shall be

waived for any claimant of unemployment benefits who is receiving

supplemental benefits under this subsection.

B. A supplemental unemployment benefit plan for a permanent

layoff must meet the following requirements:

1. The plan shall provide for a payment from the employer to

the former employee during each week unemployment benefits are paid

to the former employee, in order to supplement the unemployment

benefits received by the former employee;

2. The plan must be part of an agreement entered into between

the employer and former employee, or between the employer and a

collective bargaining agent on behalf of the former employee, before

the date the layoff is effective; and

3. The plan must provide for equal treatment of all former

employees covered by the plan who are included in the layoff.

The requirements of Sections 2-417 and 2-418 of this title shall

be applicable to any claimant of unemployment benefits who is

receiving supplemental benefits under this subsection.

C. The amount of supplemental unemployment benefit plan

payments will not be deducted from the weekly benefit amount of an

unemployment benefit claim.

D. All supplemental unemployment benefit plans must be approved

by the Director of the Unemployment Insurance Division of the

Oklahoma Employment Security Commission. The Director's

determination will be in writing and mailed to the employer and the

collective bargaining agent of the employees, if any exists, at

their last-known addresses, within twenty (20) days of the receipt

of the employer's plan. If an employer or collective bargaining

agent disagrees with the determination, an appeal can be taken

pursuant to Section 3-115 of this title.