{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-110.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-110.1","heading":"Unemployment tax rate","body":"UNEMPLOYMENT TAX RATE.\n\nEach employer, unless otherwise prescribed in Section 3-111.1,\n\n3-701 or 3-801 of this title, shall pay unemployment tax as follows:\n\n1. All employers shall have an assigned tax rate of one and\n\none-half percent (1.5%) until sufficient experience history exists\n\nin the employer's account to meet the At-Risk Rule set out in\n\nparagraph 3 of this section. If the account meets the At-Risk Rule,\n\nthe employer will qualify for an earned tax rate calculated pursuant\n\nto the provisions of Part 1 of Article III of the Employment\n\nSecurity Act of 1980;\n\n2. If an employer qualified for an earned tax rate under\n\nparagraph 1 of this section, or under a prior law, and at the time\n\nthe employer's tax rate is being determined for a subsequent year\n\nthe employer account lacks sufficient experience history to meet the\n\nAt-Risk Rule of paragraph 3 of this section, the employer shall\n\nrevert to the assigned tax rate of one and one-half percent (1.5%).\n\nThe employer shall pay at the assigned tax rate until the provisions\n\nof paragraph 1 of this section are met; and\n\n3. \"At-Risk Rule\" means an employer is required to be at-risk\n\nfor a claim of unemployment benefits before an earned tax rate is\n\ncalculated. An employer shall meet the At-Risk Rule and be eligible\n\nfor an earned tax rate if, throughout the calendar year immediately\n\npreceding the year for which the employer's tax rate is being\n\ndetermined, there was an individual who could have filed a claim for\n\nunemployment benefits in each quarter of that year establishing a\n\nbase period, as defined by Section 1-202 of this title, which would\n\ninclude wages from that employer.","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":"6eec16dc67e15d14b01db3582622fce23758e5bdde3d516472a4f3ca5068d510","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-109.3","next":"us-ok/okla.-stat.-tit.-40-40-3-111.1"},"notice":"GroundRules: Original legal text. Not legal advice."}