Okla. Stat. tit. 40, § 40-3-807: Payment of in-lieu contributions - Benefits based on

wages paid by more than one employer.

PAYMENT OF IN-LIEU CONTRIBUTIONS - BENEFITS BASED ON WAGES PAID

BY MORE THAN ONE EMPLOYER. (1) Each employer that is liable for

payments in lieu of contributions shall pay to the Commission for

the fund the amount of regular benefits plus the amount of one-half

(1/2) of extended benefits paid that are attributable to service in

the employ of such employer. If benefits paid to an individual are

based on wages paid by more than one employer under this act and one

or more of such employers are liable for payments in lieu of

contributions, the amount payable to the fund by each employer that

is liable for such payments shall be determined in accordance with

the provisions of subsection (2) or subsection (3) of this section.

(2) If benefits paid to an individual are based on wages paid

by one or more employers that are liable for contributions under

this act, the amount of benefits payable by each employer that is

liable for payments in lieu of contributions shall be an amount

which bears the same ratio to the total benefits paid to the

individual as the total base period wages, as defined by this act,

paid to the individual by such employer bear to the total base

period wages paid to the individual by all of his base period

employers, as defined by this act.

(3) If benefits paid to an individual are based on wages paid

by two or more employers that are liable for payments in lieu of

contributions, the amount of benefits payable by each such employer

shall be an amount which bears the same ratio to the total benefits

paid to the individual as the total base period wages paid to the

individual by such employer bear to the total base period wages paid

to the individual by all of his base period employers.

(4) Amounts paid that are to be reimbursed under this section

shall not be considered as benefits for the purposes of this act,

nor shall any benefit wages be created under this act by such

payments.