Okla. Stat. tit. 40, § 40-2-104: Computation of benefit amount

COMPUTATION OF BENEFIT AMOUNT.

A. The weekly benefit amount of an individual shall be an

amount equal to one twenty-third (1/23) of the taxable wages paid to

the individual during that quarter of his base period in which the

taxable wages were highest. If the amount is more than the maximum

weekly benefit amount, it shall be reduced to the maximum weekly

benefit amount or if the amount is less than Sixteen Dollars

($16.00), it shall be increased to Sixteen Dollars ($16.00).

B. The maximum weekly benefit amount shall be:

1. Sixty percent (60%) of the average weekly wage of the second

preceding calendar year during any calendar year in which the

balance in the Unemployment Compensation Fund is in excess of the

amount required to initiate conditional contribution rates, pursuant

to the provisions of Section 3-113 of this title;

2. Fifty-seven and one-half percent (57.5%) of the average

weekly wage of the second preceding calendar year during calendar

years in which condition "a", as set forth in paragraph (1) of

Section 3-113 of this title, exists;

3. Fifty-five percent (55%) of the average weekly wage of the

second preceding calendar year during calendar years in which

condition "b", as set forth in paragraph (2) of Section 3-113 of

this title, exists;

4. Fifty-two and one-half percent (52.5%) of the average weekly

wage of the second preceding calendar year during calendar years in

which condition "c", as set forth in paragraph (3) of Section 3-113

of this title, exists; and

5. Fifty percent (50%) of the average weekly wage of the second

preceding calendar year during calendar years in which condition

"d", as set forth in paragraph (4) of Section 3-113 of this title,

exists.

C. Before the last day of June of each year the Commission

shall determine the average weekly wage of the preceding calendar

year in the following manner:

1. The sum of the total monthly employment reported for the

calendar year shall be divided by twelve (12) to determine the

average monthly employment;

2. The sum of the total wages reported for the previous

calendar year shall be divided by the average monthly employment to

determine the average annual wage; and

3. The average annual wage shall be divided by fifty-two (52)

to determine the average weekly wage.