{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-1-223","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-1-223","heading":"Taxable wages - Conditional factors and percentages","body":"TAXABLE WAGES – CONDITIONAL FACTORS AND PERCENTAGES.\n\nThe applicable percentage of the state’s average annual wage is\n\ndetermined by the conditional factor in place during the calendar\n\nyear for which the taxable wage is being calculated. The\n\nconditional factor is determined pursuant to the provisions of\n\nSection 3-113 of this title. The applicable percentages are as\n\nfollows:\n\n1. Forty percent (40%) during any calendar year in which the\n\nbalance in the Unemployment Compensation Fund is in excess of the\n\namount required to initiate conditional contribution rates, pursuant\n\nto the provisions of Section 3-113 of this title;\n\n2. Forty-one and one-quarter percent (41.25%) during calendar\n\nyears in which condition “a” exists;\n\n3. Forty-two and one-half percent (42.5%) during calendar years\n\nin which condition “b” exists;\n\n4. Forty-three and three-fourths percent (43.75%) during\n\ncalendar years in which condition “c” exists; and\n\n5. Forty-five percent (45%) during calendar years in which\n\ncondition “d” exists.","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":"b4d816527219651edd6c561ec445ccc56f8d83f0e5c1c6a45e7035f214a989a1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-1-221","next":"us-ok/okla.-stat.-tit.-40-40-1-224"},"notice":"GroundRules: Original legal text. Not legal advice."}