{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-1-208","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-1-208","heading":"Employer","body":"EMPLOYER.\n\n\"Employer\" means:\n\n1. Any employing unit, except as provided under paragraphs 10\n\nand 11 of this section, which:\n\na. for some portion of a day, but not necessarily\n\nsimultaneously, in each of twenty (20) different\n\ncalendar weeks, whether or not such weeks are or were\n\nconsecutive, within either the calendar year or the\n\npreceding calendar year, and for the purpose of this\n\ndefinition if any week includes both December 31 and\n\nJanuary 1, the days up to January 1 shall be deemed\n\none (1) calendar week and the days beginning January 1\n\nanother such week, has or had in employment one or\n\nmore individuals, irrespective of whether the same\n\nindividuals are or were employed in each such day, or\n\nb. in any calendar quarter, in either the calendar year\n\nor preceding calendar year paid for service in\n\nemployment wages of One Thousand Five Hundred Dollars\n\n($1,500.00) or more;\n\n2. Any individual or employing unit, whether or not an\n\nemploying unit at the time of the acquisition, which acquired\n\nsubstantially all of the organization, employees, trade, business,\n\nor assets thereof, of another which at the time of such acquisition\n\nwas an employer subject to the Employment Security Act of 1980; or\n\nwhich acquired a part of the organization, employees, trade, or\n\nbusiness of another employing unit which at the time of such\n\nacquisition was an employer subject to the Employment Security Act\n\nof 1980;\n\n3. Any individual or employing unit, whether or not an\n\nemploying unit at the time of acquisition, which acquired\n\nsubstantially all of the organization, employees, trade, business,\n\nor assets thereof, of another employing unit, if the employment\n\nrecord of such individual or employing unit subsequent to such\n\nacquisition, together with the employment record of the acquired\n\nunit prior to such acquisition, both within the same calendar year,\n\nwould be sufficient to constitute an employing unit and employer\n\nsubject to the Employment Security Act of 1980 under paragraph 1 of\n\nthis section; or any individual or employing unit which acquired\n\nsubstantially all of the organization, employees, trade, business,\n\nor assets of another employing unit if such employing unit\n\nsubsequent to such acquisition, and such acquired unit prior to such\n\nacquisition, both within the same calendar quarter, together paid\n\nfor service in employment wages totaling One Thousand Five Hundred\n\nDollars ($1,500.00) or more;\n\n4. Any employing unit which, together with one or more other\n\nemploying units, is owned or controlled, by legally enforceable\n\nmeans or otherwise, directly by the same interest, or which owns or\n\ncontrols one or more other employing units, by legally enforceable\n\nmeans or otherwise, and which, if treated as a single unit with such\n\nother employing unit, would be an employer under paragraph 1 of this\n\nsection;\n\n5. Any employing unit which, having become an employer under\n\nparagraph 1, 2, 3, 4, 6, 8, 10, 11 or 12 of this section has not,\n\nunder Section 3-202 of this title, ceased to be an employer subject\n\nto the Employment Security Act of 1980;\n\n6. For the effective period of its election pursuant to Section\n\n3-203 of this title any other employing unit which has elected to\n\nbecome subject to the Employment Security Act of 1980;\n\n7. Any department of this state, any other state, and all\n\ninstrumentalities thereof, including any political subdivisions and\n\ntheir instrumentalities, for which service in employment, as defined\n\nin paragraph (3) of Section 1-210 of this title, is performed,\n\nexcept as provided under paragraphs 10 and 11 of this section;\n\n8. Any employing unit for which service in employment, as\n\ndefined in paragraph (4) of Section 1-210 of this title, is\n\nperformed, except as provided under paragraphs 10 and 11 of this\n\nsection;\n\n9. For purposes of paragraphs 1, 8, 10 and 11 of this section,\n, as defined\n\nin paragraph (3) of Section 1-210 of this title, is performed,\n\nexcept as provided under paragraphs 10 and 11 of this section;\n\n8. Any employing unit for which service in employment, as\n\ndefined in paragraph (4) of Section 1-210 of this title, is\n\nperformed, except as provided under paragraphs 10 and 11 of this\n\nsection;\n\n9. For purposes of paragraphs 1, 8, 10 and 11 of this section,\n\nemployment shall include service which would constitute employment\n\nbut for the fact that the service is deemed to be performed entirely\n\nwithin another state pursuant to an election under an arrangement\n\nentered into in accordance with Section 4-702 of this title by the\n\nOklahoma Employment Security Commission and an agency charged with\n\nthe administration of any other state or federal unemployment\n\ncompensation law;\n\n10. Any employing unit for which agricultural labor as defined\n\nin paragraph (5) of Section 1-210 of this title is performed. In\n\ndetermining whether or not an employing unit for which service other\n\nthan agricultural labor is also performed is an employer under\n\nparagraph 1, 7, 8 or 11 of this section, the wages earned or the\n\nemployment of an employee performing service in agricultural labor\n\nshall not be taken into account;\n\n11. Any employing unit for which domestic service in employment\n\nas defined in paragraph (6) of Section 1-210 of this title is\n\nperformed. In determining whether or not an employing unit for\n\nwhich service other than domestic service is also performed is an\n\nemployer under paragraph 1, 7, 8 or 10 of this section, the wages\n\nearned or the employment of an employee performing domestic service\n\nshall not be taken into account;\n\n12. Any employing unit which is not an employer by reason of\n\nany other provisions of the Employment Security Act of 1980 shall\n\nnevertheless be an \"employer\" if either:\n\na. within the calendar year or preceding calendar year,\n\nservice is or was performed, with respect to which the\n\nemploying unit is liable for any federal tax against\n\nwhich credit may be taken by the employing unit for\n\ncontributions required to be paid by it into a state\n\nunemployment fund, or\n\nb. the employing unit is required to be an \"employer\" as\n\na condition for approval of the Employment Security\n\nAct of 1980 for full tax credit to be allowed against\n\nthe tax imposed by the Federal Unemployment Tax Act,\n\n26 U.S.C., Section 3301 et seq.; or\n\n13. If two or more employers share common ownership,\n\nmanagement, or control, the Commission may combine their merit\n\nrating accounts, including their actual contribution and benefit\n\nexperience, annual payrolls, and contribution rates into one\n\naccount.","path":["OK Code","Title 40"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"73aea17ae6f08145a76e2346482dc311d4f2e816d326ce2b53f8494262bcaa3c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-1-202b","next":"us-ok/okla.-stat.-tit.-40-40-1-208.1"},"notice":"GroundRules: Original legal text. Not legal advice."}