{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-120","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-120","heading":"Required filings by professional employer organizations","body":"– Payment of contributions – Change of election.\n\nREQUIRED FILINGS BY PROFESSIONAL EMPLOYER ORGANIZATIONS –\n\nPAYMENT OF CONTRIBUTIONS – CHANGE OF ELECTION.\n\nA. Each Professional Employer Organization, or PEO, shall file\n\nall reports and pay all contributions required by the Employment\n\nSecurity Act of 1980 and the Rules of the Oklahoma Employment\n\nSecurity Commission under one of the following two options. The PEO\n\nmay choose the option under which it will report and pay. All PEOs\n\nthat do not exercise their option within the compliance date in\n\nsubsections C and D of this section shall be assigned to option 1\n\nbelow. All current client accounts and client accounts set up or\n\nacquired after the election shall be reported and paid according to\n\nthe option elected by the PEO or the option assigned to the PEO if\n\nno election is made. The two options are as follows:\n\n1. The PEO shall file quarterly tax returns to report the wages\n\nof all covered employees of all its clients and pay all\n\ncontributions due on those wages under one account of the PEO; or\n\n2. The PEO shall file quarterly tax returns to report the wages\n\nof all covered employees under the direction and control of each\n\nclient and pay all contributions due on those wages under the\n\naccount assigned to that client by the Oklahoma Employment Security\n\nCommission; provided:\n\na. a PEO choosing this option shall notify the Oklahoma\n\nEmployment Security Commission in writing,\n\nb. a PEO choosing this option shall assist the Commission\n\nin the process of the separation and identification of\n\nthe contribution history, the benefit experience\n\nhistory, and the payroll of each of its clients, and\n\nthe Commission shall transfer that experience to the\n\nclient account,\n\nc. the Commission shall determine the tax rate of each\n\nclient account separately based upon the client's\n\ncontribution history, benefit experience history and\n\nactual payroll,\n\nd. if there is not sufficient experience in the client\n\naccount after the transfer of experience to establish\n\na tax rate, the account will be assigned a tax rate\n\npursuant to Section 3-110.1 of this title, and\n\ne. a PEO choosing this option shall produce all\n\ndocumentation and information necessary for the\n\nOklahoma Employment Security Commission to create the\n\nclient account within sixty (60) days of choosing this\n\noption. If the information needed by the Commission\n\nis not produced within this sixty-day period, the PEO\n\nshall revert to reporting under the option provided\n\nfor in paragraph 1 of subsection A of this section.\n\nB. Within thirty (30) days after the end of each calendar\n\nquarter, each PEO shall file a list of all its clients setting out\n\nthe federal employer identification number, the name, the client's\n\ncontact information and the current registration certificate of the\n\nPEO issued pursuant to Section 600.4 of this title. The client list\n\nshall be filed in a format prescribed by the Oklahoma Employment\n\nSecurity Commission. Materials submitted pursuant to this section\n\nshall be deemed records submitted pursuant to the Oklahoma\n\nProfessional Employer Organization Recognition and Registration Act\n\nand shall be treated as confidential and subject to the provisions\n\nof subsection C of Section 600.6 of this title and Section 4-508 of\n\nthis title.\n\nC. Any PEO with a current employer tax account with the\n\nOklahoma Employment Security Commission as of the effective date of\n\nthis act shall comply with the provisions of this section no later\n\nthan January 1, 2015.\n\nD. Any PEO that does not have a current employer tax account\n\nwith the Oklahoma Employment Security Commission as of the effective\n\ndate of this act shall comply with the provisions of this section\n\nupon becoming liable for contributions under the Employment Security\n\nAct of 1980.\n\nE. After the initial election or assignment of the option\nary 1, 2015.\n\nD. Any PEO that does not have a current employer tax account\n\nwith the Oklahoma Employment Security Commission as of the effective\n\ndate of this act shall comply with the provisions of this section\n\nupon becoming liable for contributions under the Employment Security\n\nAct of 1980.\n\nE. After the initial election or assignment of the option\n\nprovided for in subsection A of this section, a PEO shall be\n\npermitted to change its election one time only. The change of\n\nelection shall be made by the PEO in writing. The election shall\n\nbecome effective in the calendar year following the date the\n\nCommission approves the election of the PEO. If the Commission\n\napproves a change of election, all contribution history, benefit\n\nexperience history and payroll of each client shall be transferred\n\nto the pooled account, if the option in paragraph 1 of subsection A\n\nof this section is chosen, or the individual client accounts, if the\n\noption in paragraph 2 of subsection A of this section is chosen.","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":"dd0222a409fa7c111c196c5d1d6bfe603150759cb0255cf25f9425544f6df819","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-117","next":"us-ok/okla.-stat.-tit.-40-40-3-121"},"notice":"GroundRules: Original legal text. Not legal advice."}