{"data":{"id":"us-ok/okla.-stat.-tit.-56-56-213","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 56, § 56-213","heading":"Reservation of employer's share of contributions -","body":"Deduction of employees' share.\n\nThe employer's share of the contribution required to be paid by\n\nthe state to the federal government under the provisions of Public\n\nLaw 734 and applicable provisions of the Federal Internal Revenue\n\nCode, as authorized by Title 51 of the Oklahoma Statutes beginning\n\nat Section 121, shall be reserved out of funds available for\n\nsalaries appropriated or dedicated to each state department,\n\ninstitution or agency at the time payrolls are prepared for payment\n\nand shall be set aside in a reserve account in the State Treasury to\n\nbe paid to the federal government at such time or times as the\n\nFederal Security Administrator may by regulations require.\n\nFor the purposes of Sections 211 through 215 of this title\n\n\"dedicated funds\" shall include the State Highway Construction and\n\nMaintenance Fund, Employment Security Administration Fund,\n\nDepartment of Human Services Administration Fund, revolving funds of\n\nall state departments and institutions, Federal Grant-in-aid Funds,\n\nTrust and Agency Funds, and any other operating funds of state\n\nagencies through which public money is disbursed for specific\n\npurposes which do not require specific legislative appropriations to\n\nbe made.\n\nState agencies making payment of salaries or wages to state\n\nemployees, independent of the Office of Management and Enterprise\n\nServices, shall deduct the employees' share of the contribution at\n\nthe time payments are made and shall at the same time set up a\n\nreserve out of the same fund for the employer's share to guarantee\n\nthe availability of funds when the social security report is\n\nrequired to be made. Any funds received for per diem, travel\n\nreimbursement, or expenses incurred while in the performance of\n\nofficial duties and specified statutory amounts received by board or\n\ncommission members shall not be considered compensation.","path":["OK Code","Title 56"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os56.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"273634fd7cee68d6db4be8292cc2c129cab71246b29f4498da1db017b79475d7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-56-56-212","next":"us-ok/okla.-stat.-tit.-56-56-214"},"notice":"GroundRules: Original legal text. Not legal advice."}