Okla. Stat. tit. 40, § 40-3-110.1: Unemployment tax rate

UNEMPLOYMENT TAX RATE.

Each employer, unless otherwise prescribed in Section 3-111.1,

3-701 or 3-801 of this title, shall pay unemployment tax as follows:

1. All employers shall have an assigned tax rate of one and

one-half percent (1.5%) until sufficient experience history exists

in the employer's account to meet the At-Risk Rule set out in

paragraph 3 of this section. If the account meets the At-Risk Rule,

the employer will qualify for an earned tax rate calculated pursuant

to the provisions of Part 1 of Article III of the Employment

Security Act of 1980;

2. If an employer qualified for an earned tax rate under

paragraph 1 of this section, or under a prior law, and at the time

the employer's tax rate is being determined for a subsequent year

the employer account lacks sufficient experience history to meet the

At-Risk Rule of paragraph 3 of this section, the employer shall

revert to the assigned tax rate of one and one-half percent (1.5%).

The employer shall pay at the assigned tax rate until the provisions

of paragraph 1 of this section are met; and

3. "At-Risk Rule" means an employer is required to be at-risk

for a claim of unemployment benefits before an earned tax rate is

calculated. An employer shall meet the At-Risk Rule and be eligible

for an earned tax rate if, throughout the calendar year immediately

preceding the year for which the employer's tax rate is being

determined, there was an individual who could have filed a claim for

unemployment benefits in each quarter of that year establishing a

base period, as defined by Section 1-202 of this title, which would

include wages from that employer.