{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-1-218","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-1-218","heading":"Wages","body":"WAGES.\n\n\"Wages\" means all remuneration for services from whatever\n\nsource, including commissions and bonuses and the cash value of all\n\nremuneration in any medium other than cash, and includes dismissal\n\npayments which the employer is required by law or contract to make.\n\nGratuities customarily received by an individual in the course of\n\nwork from persons other than the employing unit shall be treated as\n\nwages received from the employing unit. The reasonable cash value\n\nof remuneration in any medium other than cash, and the reasonable\n\namount of gratuities, shall be estimated and determined in\n\naccordance with rules prescribed by the Oklahoma Employment Security\n\nCommission. If the Internal Revenue Code, at 26 USCA, Section 1 et\n\nseq., provides that a payment made by an employer to an employee is\n\nconsidered to be wages, that payment shall also be considered wages\n\nby the Oklahoma Employment Security Commission for the purposes of\n\nthis act. The term wages shall not include:\n\n1. The amount of any payment, with respect to services\n\nperformed to or on behalf of an individual in its employ under a\n\nplan or system established by an employing unit which makes\n\nprovision for individuals in its employ generally, or for a class or\n\nclasses of such individuals, including any amount paid by an\n\nemploying unit for insurance or annuities, or into a fund to provide\n\nfor any such payment, on account of:\n\na. retirement, other than employee contributions or\n\ndeferrals under a qualified plan as described in 26\n\nU.S.C., Section 401(k), 403(b), 408(k), 457, 7701(j)\n\nor 408(p),\n\nb. sickness or accident disability,\n\nc. medical and hospitalization expenses in connection\n\nwith sickness or accident disability,\n\nd. death, provided the individual in its employ:\n\n(1) has not the option to receive, instead of\n\nprovision for such death benefit, any part of\n\nsuch payment, or if such death benefit is\n\ninsured, any part of the premium or contributions\n\nto premiums paid by the employing unit, and\n\n(2) has not the right, under the provisions of the\n\nplan or system or policy of insurance providing\n\nfor such death benefit, to assign such benefit,\n\nor to receive cash consideration in lieu of such\n\nbenefit either upon withdrawal from the plan or\n\nsystem providing for such benefit or upon\n\ntermination of such plan or system or policy of\n\ninsurance or of the individual's services with\n\nsuch employing unit, or\n\ne. a bona fide thrift or savings fund, providing:\n\n(1) such payment is conditioned upon a payment of a\n\nsubstantial sum by such individuals in its\n\nemploy, and\n\n(2) that such sum paid by the employing unit cannot\n\nunder the provisions of such plan be withdrawn by\n\nan individual more frequently than once in any\n\ntwelve-month period, except upon an individual's\n\nseparation from that employment;\n\n2. Any payment made to, or on behalf of, an employee or his or\n\nher beneficiary under a cafeteria plan of the type described in 26\n\nU.S.C., Section 125 and referred to in 26 U.S.C., Section\n\n3306(b)(5)(G);\n\n3. Any payment made, or benefit furnished, to or for the\n\nbenefit of an employee if at the time of such payment or such\n\nfurnishing it is reasonable to believe that the employee will be\n\nable to exclude such payment or benefit from income under an\n\neducational assistance program as described in 26 U.S.C., Section\n\n127 or a dependent care assistance program as described in 26\n\nU.S.C., Section 129 and as referred to in 26 U.S.C., Section\n\n3306(b)(13);\n\n4. The payment by an employing unit, without deduction from the\n\nremuneration of the individual in its employ, of the tax imposed\n\nupon such individual in its employ under 26 U.S.C., Section 3101\n\nwith respect to domestic services in a private home of the employer\n\nor for agricultural labor;\n\n5. Dismissal payments which the employer is not required by law\n\nor contract to make;\n\n6. The value of any meals and lodging furnished by or on behalf\ndeduction from the\n\nremuneration of the individual in its employ, of the tax imposed\n\nupon such individual in its employ under 26 U.S.C., Section 3101\n\nwith respect to domestic services in a private home of the employer\n\nor for agricultural labor;\n\n5. Dismissal payments which the employer is not required by law\n\nor contract to make;\n\n6. The value of any meals and lodging furnished by or on behalf\n\nof an employer to an individual in its employ; provided the meals\n\nand lodging are furnished on the business premises of the employer\n\nfor the convenience of the employer; or\n\n7. Payments made under an approved supplemental unemployment\n\nbenefit plan.","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":"817bef6e8a3ea858be883668d33ca2608303691208684d1a018912d890222ab6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-1-217","next":"us-ok/okla.-stat.-tit.-40-40-1-221"},"notice":"GroundRules: Original legal text. Not legal advice."}