{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-806","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-806","heading":"Payment of in-lieu contributions","body":"PAYMENT OF IN-LIEU CONTRIBUTIONS.\n\nA. At the end of each calendar quarter the Oklahoma Employment\n\nSecurity Commission shall notify in writing each nonprofit\n\norganization, or the agent of a group of nonprofit organizations,\n\nwhich has elected to make payments in lieu of contributions, the\n\namount, if any, equal to the full amount of regular benefits plus\n\none-half (1/2) of the amount of extended benefits paid by the\n\nCommission during the quarter that is attributable to service in the\n\nemploy of the organization or the members of a group of the\n\norganizations. The full amount shall include all amounts paid as\n\nbenefits that are attributable to base period wages paid by the\n\norganization, including any benefit amounts paid in error. The\n\nnotification shall be deemed and treated as an assessment of\n\ncontributions and the payment of the amount owing shall be collected\n\nas contributions, interest, penalty and fees, if any, are collected,\n\nin accordance with the provisions of the Employment Security Act of\n\n1980. The employer, or group of employers, shall have the rights\n\nand remedies provided by the Employment Security Act of 1980 with\n\nrespect to assessments of contributions, including the right of\n\nprotest, hearing and appeal. The Commission shall make its\n\nassessment or amend its assessment within three (3) years of the\n\nending date of the calendar quarter to which the assessment or\n\namendment applies. If no protest is filed or if filed and confirmed\n\nby the Commission or its authorized representatives, said assessment\n\nshall be immediately due and payable and shall bear interest after\n\nforty-five (45) days at the rate of one percent (1%) per month until\n\npaid. If any nonprofit organization or group of organizations fails\n\nor refuses to pay said assessment after same has become delinquent\n\nwithin forty-five (45) days after written request has been mailed to\n\nthe organization or the agent of the group by the Commission or its\n\nrepresentative, a penalty of five percent (5%) of the amount due\n\nshall be added thereto, collected and paid. All collections made\n\nshall be deposited in the Unemployment Compensation Fund.\n\nB. The electing organization, or group of organizations, shall\n\nfile reports of wages paid, in the same time and manner as required\n\nof nongovernmental employers for profit. If any electing\n\norganization, or group of organizations, fails or refuses to file\n\nits wage report within fifteen (15) days after written notice, a\n\npenalty of Twenty Dollars ($20.00) for each day until the report is\n\nfiled with a maximum of Two Hundred Dollars ($200.00) is hereby\n\nimposed against the organization or group and shall be collected and\n\npaid.\n\nC. Payments made by any nonprofit organization under the\n\nprovisions of this section shall not be deducted or deductible, in\n\nwhole or in part, from the remuneration of individuals in the employ\n\nof the organization.","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":"f3a1c150855558e6aded4539ecbcbeede7575b976081149382df1430bda9bfc3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-805","next":"us-ok/okla.-stat.-tit.-40-40-3-807"},"notice":"GroundRules: Original legal text. Not legal advice."}