{"data":{"id":"us-ok/okla.-stat.-tit.-51-51-125","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 51, § 51-125","heading":"Plans for coverage of employees of political subdivisions","body":"and of state and local instrumentalities.\n\n(a) Each political subdivision of the state and each\n\ninstrumentality of the state or of a political subdivision is hereby\n\nauthorized to submit for approval by the state agency a plan for\n\nextending the benefits of Title II of the Social Security Act, in\n\nconformity with applicable federal law, to employees of any such\n\npolitical subdivision or instrumentality. If not precluded by\n\napplicable federal law and under such conditions as the state agency\n\nmay by regulation prescribe, two or more such political subdivisions\n\nor instrumentalities may, for the purposes of this act, form a joint\n\ncoverage unit and as such submit for approval a joint plan if\n\notherwise, because of the requirements of the agreement entered into\n\npursuant to Section 123 or because of the requirements imposed by or\n\nunder applicable federal law, any subdivision or instrumentality\n\nincluded in such unit would be unable to submit an approvable plan.\n\nEach such plan or any amendment thereof shall be approved by the\n\nstate agency if it finds that such plan, or such plan as amended, is\n\nin conformity with such requirements as are provided in regulations\n\nof the state agency, except that no such plan shall be approved\n\nunless:\n\n(1) It is in conformity with the requirements of the applicable\n\nfederal law and with the agreement entered into under Section 123;\n\n(2) It provides that all services which constitute employment as\n\ndefined in Section 122 and are performed in the employ of the\n\npolitical subdivision or instrumentality, or in the employ of any\n\nmember of a joint coverage unit submitting the plan, by any\n\nemployees thereof, shall be covered by the plan, provided that the\n\nplan may exclude from its coverage any services which, under the\n\nprovisions of that section, are excluded from the term \"employment\"\n\nwhen so specified in a plan, except that it may exclude services\n\nperformed by individuals to whom Section 218(d) (3) (C) of the\n\nSocial Security Act is applicable;\n\n(3) It specifies the source or sources from which the funds\n\nnecessary to make the payments required by paragraph (1) of\n\nsubsection (c) and by subsection (d) are expected to be derived and\n\ncontains reasonable assurance that such sources will be adequate for\n\nsuch purpose;\n\n(4) It provides for such methods of administration of the plan\n\nby the political subdivision or instrumentality or members of the\n\njoint coverage unit as are found by the state agency to be necessary\n\nfor the proper and efficient administration of the plan;\n\n(5) It provides that the political subdivision or\n\ninstrumentality or members of the joint coverage unit will make such\n\nreports, in such form and containing such information, as the state\n\nagency may from time to time require, and comply with such\n\nprovisions as the state agency or the federal agency may from time\n\nto time find necessary to assure the correctness and verification of\n\nsuch reports; and\n\n(6) It authorizes the state agency to terminate the plan in its\n\nentirety or, in the discretion of the state agency, as to any member\n\nof a joint coverage unit, if it finds that there has been a failure\n\nto comply substantially with any provision contained in such plan,\n\nsuch termination to take effect at the expiration of such notice and\n\non such conditions as may be provided by regulations of the state\n\nagency and be consistent with applicable federal law.\n\n(b) The state agency shall not finally refuse to approve a plan\n\nsubmitted under subsection (a), and shall not terminate an approved\n\nplan, without reasonable notice and opportunity for hearing to each\n\npolitical subdivision or instrumentality affected thereby.\nsuch notice and\n\non such conditions as may be provided by regulations of the state\n\nagency and be consistent with applicable federal law.\n\n(b) The state agency shall not finally refuse to approve a plan\n\nsubmitted under subsection (a), and shall not terminate an approved\n\nplan, without reasonable notice and opportunity for hearing to each\n\npolitical subdivision or instrumentality affected thereby.\n\n(c) (1) Each political subdivision or instrumentality as to\n\nwhich a plan has been approved under this section shall pay into the\n\nContribution Fund, with respect to wages (as defined in Section 122\n\nof this title), at such time or times as the state agency may by\n\nregulation prescribe, contributions in the amounts and at the rates\n\nspecified in the applicable agreement entered into by the state\n\nagency under Section 123.\n\n(2) Every political subdivision or instrumentality required to\n\nmake payments under paragraph (1) of this subsection is authorized,\n\nin consideration of the employee's retention in, or entry upon,\n\nemployment after enactment of this act, to impose upon its\n\nemployees, as to services which are covered by an approved plan, a\n\ncontribution with respect to wages (as defined in Section 122 of\n\nthis title), not exceeding the amount of the employee tax which\n\nwould be imposed by the Federal Insurance Contributions Act if such\n\nservices constituted employment within the meaning of that Act, and\n\nto deduct the amount of such contribution from the wages as and when\n\npaid. Contributions so collected shall be paid into the\n\nContribution Fund in partial discharge of the liability of such\n\npolitical subdivision or instrumentality under paragraph (1) of this\n\nsubsection. Failure to deduct such contribution shall not relieve\n\nthe employee or employer of liability therefor.\n\n(d) Delinquent payments due under paragraph (1) of subsection\n\n(c) may, with interest at the rate of six percent (6%) per annum, be\n\nrecovered by action in a court of competent jurisdiction against the\n\npolitical subdivision or instrumentality liable therefor or may, at\n\nthe request of the state agency, be deducted from any other monies\n\npayable to such subdivision or instrumentality by any department or\n\nagency of the state.","path":["OK Code","Title 51"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os51.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"dd0a019896451dd1938e84731bba9b8875bc9cb7680bd9b307677d507799f86c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-51-51-124","next":"us-ok/okla.-stat.-tit.-51-51-126"},"notice":"GroundRules: Original legal text. Not legal advice."}