Okla. Stat. tit. 40, § 40-2-207: Wage requirement during base period

WAGE REQUIREMENT DURING BASE PERIOD.

A. The unemployed individual, during the individual's base

period, shall have been paid:

1. Taxable wages of not less than One Thousand Five Hundred

Dollars ($1,500.00); and

2. Total wages of not less than one and one-half (1 1/2) times

the amount of wages during that quarter of the individual's base

period in which the wages were highest.

B. Notwithstanding the provisions in subsection A of this

section, an unemployed individual shall be eligible for benefits if,

during the individual's base period, he or she shall have been paid:

1. Taxable wages of any amount; and

2. Total wages equal to or more than the annual amount of

taxable wages that applies to any calendar year in which the claim

for unemployment benefits was filed.

C. 1. If an individual lacks sufficient base period wages to

establish a claim for benefits under this section, any wages paid in

the individual's alternative base period shall be considered as the

individual's base period wages. Once the alternative base period

wages are determined, those wage figures shall be used to determine

eligibility for benefits under subsection A or B of this section.

2. If the Commission has not received wage information from the

individual's employer for the most recent calendar quarter of the

alternative base period, the Commission shall accept an affidavit

from the individual supported by wage information such as check

stubs, deposit slips, or other supporting documentation to determine

wages paid.

3. A determination of benefits based on an alternative base

period shall be adjusted when the quarterly wage report is received

from the employer, if the wage information in the report differs

from that reported by the individual.

4. If alternative base period wages are established by

affidavit of the individual, the employer to which the wages are

attributed will have the right to protest the wages reported. If a

protest is made, the employer must provide documentary evidence of

wages paid to the individual. The Commission will determine the

wages paid based on the preponderance of the evidence presented by

each party.

5. Provided, no wages used to establish a claim under an

alternative base period shall be subsequently used to establish a

second benefit year.