{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-113","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-113","heading":"Conditional factors","body":"CONDITIONAL FACTORS.\n\nFor each calendar year commencing after December 31, 2006,\n\nexcept for those employers with a benefit wage ratio of zero (0) and\n\nas otherwise provided in this section, the contribution rate for\n\neach employer for the calendar year shall be increased, in the\n\ncircumstances and in the amounts as follows:\n\n(1) - Condition “a” - If the balance of the unemployment\n\ncompensation fund is less than three and one-half (3 1/2) times, but\n\nnot less than three (3) times, the net benefits paid for the most\n\nrecent twenty (20) consecutive completed calendar quarters divided\n\nby five (5), on July 1 of any given year, the contribution rate for\n\nthe next calendar year for each employer whose benefit wage ratio\n\nwith respect to that year is zero percent (0%) shall be increased by\n\none-tenth of one percent (1/10 of 1%) of wages paid by the employer\n\nduring the year; the contribution rate for each employer whose\n\nbenefit rate wage ratio with respect to that year is more than zero\n\npercent (0%), but not more than one-tenth of one percent (1/10 of\n\n1%), shall be increased by two-tenths of one percent (2/10 of 1%) of\n\nwages paid by the employer during the year and the contribution rate\n\nfor each employer whose benefit wage ratio with respect to that year\n\nis more than one-tenth of one percent (1/10 of 1%), shall be\n\ndelineated on the Conditional Factor Rate table as provided in\n\nSection 3-109 of this title in the “A” row for the applicable\n\ntaxable wage ratio.\n\n(2) - Condition “b” - If the balance of the unemployment\n\ncompensation fund is less than three (3) times, but not less than\n\ntwo and one-half (2 1/2) times, the net benefits paid for the most\n\nrecent twenty (20) consecutive completed calendar quarters divided\n\nby five (5), as of July 1 of any given year, the contribution rate\n\nfor the next calendar year for each employer whose benefit wage\n\nratio with respect to that year is zero percent (0%) shall be\n\nincreased by one-tenth of one percent (1/10 of 1%) of wages paid by\n\nthe employer during that year; the contribution rate for each\n\nemployer whose benefit wage ratio with respect to that year is more\n\nthan zero percent (0%), but not more than one-tenth of one percent\n\n(1/10 of 1%), shall be increased by two-tenths of one percent (2/10\n\nof 1%) of wages paid by the employer during that year; and the\n\ncontribution rate for each employer whose benefit wage ratio with\n\nrespect to that year is more than one-tenth of one percent (1/10 of\n\n1%), shall be delineated on the Conditional Factor Rate table as\n\nprovided in Section 3-109 of this title in the “B” row for the\n\napplicable taxable wage ratio.\n\n(3) - Condition “c” - If the balance of the unemployment\n\ncompensation fund is less than two and one-half (2 1/2) times, but\n\nnot less than two (2) times, the net benefits paid for the most\n\nrecent twenty (20) consecutive completed calendar quarters divided\n\nby five (5), as of July 1 of any given year, the contribution rate\n\nfor the next calendar year for each employer whose benefit wage\n\nratio with respect to that year is zero percent (0%) shall be\n\nincreased by one-tenth of one percent (1/10 of 1%) of wages paid by\n\nthe employer during that year; the contribution rate for each\n\nemployer whose benefit wage ratio with respect to that year is more\n\nthan zero percent (0%), but not more than one-tenth of one percent\n\n(1/10 of 1%), shall be increased by three-tenths of one percent\n\n(3/10 of 1%) of wages paid by the employer during that year; and the\n\ncontribution rate for each employer whose benefit wage ratio with\n\nrespect to that year is more than one-tenth of one percent (1/10 of\n\n1%), shall be delineated on the Conditional Factor Rate table as\n\nprovided in Section 3-109 of this title in the “C” row for the\n\napplicable taxable wage ratio.\nd by three-tenths of one percent\n\n(3/10 of 1%) of wages paid by the employer during that year; and the\n\ncontribution rate for each employer whose benefit wage ratio with\n\nrespect to that year is more than one-tenth of one percent (1/10 of\n\n1%), shall be delineated on the Conditional Factor Rate table as\n\nprovided in Section 3-109 of this title in the “C” row for the\n\napplicable taxable wage ratio.\n\n(4) - Condition “d” - If the balance of the unemployment\n\ncompensation fund is less than two (2) times the net benefits paid\n\nfor the most recent twenty (20) consecutive completed calendar\n\nquarters divided by five (5), as of July 1 of any given year, the\n\ncontribution rate for the next calendar year for each employer whose\n\nbenefit wage ratio with respect to that year is zero percent (0%)\n\nshall be increased by two-tenths of one percent (2/10 of 1%) of\n\nwages paid by the employer during that year; the contribution rate\n\nfor each employer whose benefit wage ratio with respect to that year\n\nis more than zero percent (0%), but not more than one-tenth of one\n\npercent (1/10 of 1%), shall be increased by five-tenths of one\n\npercent (5/10 of 1%) of wages paid by the employer during that year;\n\nthe contribution rate for each employer whose benefit wage ratio\n\nwith respect to that year is more than one-tenth of one percent\n\n(1/10 of 1%), shall be delineated on the Conditional Factor Rate\n\ntable as provided in Section 3-109 of this title in the “D” row for\n\nthe applicable taxable wage ratio.\n\n(5) The contribution rate, excluding any surcharge, for an\n\nemployer whose contribution rate is three and four-tenths percent\n\n(3.4%) or more shall not be increased by more than two (2)\n\npercentage points in any two (2) consecutive years. The\n\ncontribution rate, excluding any surcharge, for an employer whose\n\ncontribution rate is less than three and four-tenths percent (3.4%)\n\nshall not be increased to more than five and four-tenths percent\n\n(5.4%) in one (1) year.\n\nFor the purposes of this section “net benefits paid for the most\n\nrecent twenty (20) consecutive completed calendar quarters” means\n\nthe total amount of monies withdrawn from this state’s account in\n\nthe unemployment trust fund in the United States Treasury for each\n\nof the most recent twenty (20) consecutive completed calendar\n\nquarters, plus the balance in the benefit account at the start of\n\nthe period, less the balance in the benefit account at the end of\n\nthe period. The contribution rate for those employers with a\n\nbenefit wage ratio of zero (0) shall be two-tenths of one percent\n\n(2/10 of 1%) during those years when the fund is in conditions “a”,\n\n“b”, and “c”, and shall be three-tenths of one percent (3/10 of 1%)\n\nduring those years when the fund is in condition “d”.\n\n(6) Beginning January 1, 1996, except for this paragraph and\n\nparagraph (7) of this section, the provisions of this section shall\n\nbe suspended until the Unemployment Trust Fund reaches a High Cost\n\nMultiple of one and one-fourth (1 1/4). The Oklahoma Employment\n\nSecurity Commission shall determine the High Cost Multiple at the\n\nend of each calendar year and shall include the result of its\n\ncomputation in a regularly published periodical together with other\n\nemployment-related data. As used in this section, “High Cost\n\nMultiple” shall be a figure computed as follows:\n\n(a) first, net fund reserves in the Unemployment\n\nCompensation Fund as of the date of each computation\n\nrequired by this section shall be divided by total\n\nwages earned in insured employment for the twelve (12)\n\nmonths preceding the date of the quarterly High Cost\n\nMultiple computation,\n\n(b) second, the result of the computation from\n\nsubparagraph (a) of this paragraph shall be divided by\n\na figure which is a quotient derived from the\n\ncomputation of the High-Cost Rate contained in\n\nsubparagraph (c) of this paragraph, and\nn shall be divided by total\n\nwages earned in insured employment for the twelve (12)\n\nmonths preceding the date of the quarterly High Cost\n\nMultiple computation,\n\n(b) second, the result of the computation from\n\nsubparagraph (a) of this paragraph shall be divided by\n\na figure which is a quotient derived from the\n\ncomputation of the High-Cost Rate contained in\n\nsubparagraph (c) of this paragraph, and\n\n(c) third, the highest ratio of total state benefit\n\npayments experienced previously in any twelve (12)\n\nconsecutive months to total wages earned in insured\n\nemployment for the same period shall be the High-Cost\n\nRate.\n\nThe result of all computations contained in subparagraphs (a)\n\nthrough (c) of this paragraph, performed in the sequence as\n\nspecified in this section, shall be known as the High Cost Multiple.\n\n(7) Prior to the beginning of each calendar year, the\n\nCommission shall prepare an estimate of the financial condition of\n\nthe trust fund. If the estimate for the year shows the balance, at\n\nany time during the year, will fall below the High Cost Multiple as\n\ndefined in paragraph (6) of this section, then the Commission shall\n\nreinstate the suspended provisions of this section.","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":"2f60010b53a381a272a6225463de5888954216a87b7a228d35a25d629470ded2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-111.1","next":"us-ok/okla.-stat.-tit.-40-40-3-114"},"notice":"GroundRules: Original legal text. Not legal advice."}