Okla. Stat. tit. 56, § 56-213: Reservation of employer's share of contributions -

Deduction of employees' share.

The employer's share of the contribution required to be paid by

the state to the federal government under the provisions of Public

Law 734 and applicable provisions of the Federal Internal Revenue

Code, as authorized by Title 51 of the Oklahoma Statutes beginning

at Section 121, shall be reserved out of funds available for

salaries appropriated or dedicated to each state department,

institution or agency at the time payrolls are prepared for payment

and shall be set aside in a reserve account in the State Treasury to

be paid to the federal government at such time or times as the

Federal Security Administrator may by regulations require.

For the purposes of Sections 211 through 215 of this title

"dedicated funds" shall include the State Highway Construction and

Maintenance Fund, Employment Security Administration Fund,

Department of Human Services Administration Fund, revolving funds of

all state departments and institutions, Federal Grant-in-aid Funds,

Trust and Agency Funds, and any other operating funds of state

agencies through which public money is disbursed for specific

purposes which do not require specific legislative appropriations to

be made.

State agencies making payment of salaries or wages to state

employees, independent of the Office of Management and Enterprise

Services, shall deduct the employees' share of the contribution at

the time payments are made and shall at the same time set up a

reserve out of the same fund for the employer's share to guarantee

the availability of funds when the social security report is

required to be made. Any funds received for per diem, travel

reimbursement, or expenses incurred while in the performance of

official duties and specified statutory amounts received by board or

commission members shall not be considered compensation.