{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-102","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-102","heading":"Contributions","body":"CONTRIBUTIONS.\n\nA. Contributions shall accrue and become payable by each\n\nemployer for each calendar year in which the employer is subject to\n\nthe Employment Security Act of 1980, with respect to wages for\n\nemployment. Such contributions shall become due and be paid by each\n\nemployer to the Oklahoma Employment Security Commission for the\n\nUnemployment Compensation Fund in accordance with such rules as the\n\nCommission may prescribe, and shall not be deducted, in whole or in\n\npart, from the wages of individuals in the employer's employ.\n\nB. In the payment of any contributions, a fractional part of a\n\ncent shall be disregarded unless it amounts to one-half cent\n\n($0.005) or more, in which case it shall be increased to one cent\n\n($0.01).\n\nC. Each employer shall be notified of its contribution rate for\n\na given calendar year on or before September 30 of the previous\n\ncalendar year. The notice shall be mailed to the employer at the\n\nemployer's last-known address. If the employer has elected to be\n\nnotified by electronic means according to procedures set out in\n\nOklahoma Employment Security Commission rules, notice shall be\n\ndeemed to be given when the Commission transmits the notification by\n\nelectronic means. The employer shall file an appeal to the rate\n\nnotice within twenty (20) days after the mailing of the notice of\n\nthe contribution rate, or the date of transmission by electronic\n\nmeans. Upon the filing of a timely appeal, the Commission shall\n\nprovide for a review and issue a determination to the employer. If\n\nthe employer does not file a timely appeal, the contribution rate of\n\nthe employer shall become conclusive and binding.\n\nD. Within twenty (20) days after the date of mailing of the\n\nnotice of the determination, the employer may file with the\n\nCommission at the address prescribed in the notice the employer's\n\nspecific written objections to the contribution rate so determined.\n\nThe matter will be heard upon those specific written objections by a\n\nrepresentative appointed by the Commission. The decision shall be\n\nmade in writing and notice shall be mailed to the employer. The\n\nemployer may appeal to the district court by filing a petition for\n\nreview with the clerk of that court within thirty (30) days after\n\nthe date of mailing stated upon the notice of decision.","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":"7afa927bf3d3d487e0417cb2d5d9ac605bc11e0239070334cc265a93d6ec9034","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-101","next":"us-ok/okla.-stat.-tit.-40-40-3-105"},"notice":"GroundRules: Original legal text. Not legal advice."}