Okla. Stat. tit. 40, § 40-2-105.1: Furlough and work stoppage – Back pay subtracted from

benefit amount – Redetermination of benefit eligibility.

A. Reimbursed pay or back pay received by a claimant shall be

subtracted from the benefit amount drawn by a claimant in each week

in which:

1. The claimant is placed on furlough or work stoppage by his

or her employer;

2. The claimant is not paid wages or salary during the pendency

of the furlough or work stoppage;

3. The furlough or work stoppage is due to a lapse in

appropriations, funding or budget shortfall affecting the employer;

4. After the furlough or work stoppage concludes, the claimant

is reimbursed his or her full pay for the period during which the

furlough or work stoppage occurred; and

5. The employer considers the employee as having been in a pay

status during the furlough or work stoppage.

B. If reimbursed pay or back pay is required to be subtracted

from the claimant's benefit amount pursuant to subsection A of this

section, the eligibility for benefits of each week in question shall

be redetermined pursuant to Section 2-506 of Title 40 of the

Oklahoma Statutes and the amount of reimbursed pay or back pay

received by the claimant shall be deducted from any unemployment

benefits drawn during the pendency of the furlough or work stoppage.

Any party to the redetermination may appeal pursuant to Section 2-

603 of Title 40 of the Oklahoma Statutes. Any overpayment of

benefits established under this section shall be collected in the

same manner as an overpayment established under paragraph 2 of

Section 2-613 of Title 40 of the Oklahoma Statutes.