{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-26-105","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-26-105","heading":"Purchase of benefits - Amount of allowance - Taxable","body":"compensation - Superintendent allowance.\n\nA. The flexible benefit allowance shall be used by a school\n\ndistrict employee who is participating in the cafeteria plan to\n\npurchase major medical health care plan coverage offered by the\n\nschool district through a cafeteria plan. Any excess flexible\n\nbenefit allowance over the cost of the major medical coverage\n\npurchased by the employee who is participating in the cafeteria plan\n\nmay be used to purchase any of the additional benefits offered by\n\nthe school district or may be taken as taxable compensation as\n\nprovided in subsection C of this section. Certified personnel who\n\nchoose not to participate in the school-district-sponsored cafeteria\n\nplan shall receive Sixty-nine Dollars and seventy-one cents ($69.71)\n\nper month as taxable compensation in lieu of the flexible benefit\n\nallowance amount provided in subsection B of this section. Support\n\npersonnel who choose not to participate in the school-district-\n\nsponsored cafeteria plan shall receive One Hundred Eighty-nine\n\nDollars and sixty-nine cents ($189.69) per month as taxable\n\ncompensation in lieu of the flexible benefit allowance amount\n\nprovided in subsection B of this section.\n\nB. Each eligible school district employee shall be credited\n\nannually with a specified amount as a flexible benefit allowance\n\nwhich shall be available for the purchase of benefits. The amount\n\nof the flexible benefit allowance credited to each eligible school\n\ndistrict employee shall be communicated to the employee prior to the\n\nenrollment period for each plan year.\n\n1. For the fiscal year ending June 30, 2002, the flexible\n\nbenefit allowance amount for certified personnel shall be no less\n\nthan Sixty-nine Dollars and seventy-one cents ($69.71) per month.\n\nFor the fiscal year ending June 30, 2002, the flexible benefit\n\nallowance amount for support personnel shall be no less than One\n\nHundred Eighty-nine Dollars and sixty-nine cents ($189.69) per\n\nmonth.\n\n2. For the fiscal year ending June 30, 2004, the flexible\n\nbenefit allowance amount for certified personnel shall be no less\n\nthan fifty-eight percent (58%) of the premium amount for the\n\nHealthChoice (Hi) option plan for an individual offered by the\n\nOklahoma Employees Insurance and Benefits Board. For the fiscal\n\nyear ending June 30, 2003, and each fiscal year thereafter, the\n\nflexible benefit allowance amount for support personnel shall be no\n\nless than one hundred percent (100%) of the premium amount for the\n\nHealthChoice (Hi) option plan for an individual offered by the\n\nOklahoma Employees Insurance and Benefits Board.\n\n3. For the fiscal year ending June 30, 2005, and each fiscal\n\nyear thereafter, the flexible benefit allowance amount for certified\n\npersonnel shall be no less than one hundred percent (100%) of the\n\npremium amount for the HealthChoice (Hi) option plan for an\n\nindividual offered by the Oklahoma Employees Insurance and Benefits\n\nBoard.\n\nC. If a school district employee who is participating in the\n\ncafeteria plan elects benefits whose sum total is less than the\n\nflexible benefit allowance, the employee shall receive any excess\n\nflexible benefit allowance as taxable compensation. Such taxable\n\ncompensation shall be paid in substantially equal amounts each pay\n\nperiod over the plan year. Except as otherwise provided for in\n\nsubsection D of this section, on termination during a plan year, a\n\nparticipating school district employee shall have no right to\n\nreceive any taxable cash compensation allocated to the portion of\n\nthe plan year after the termination of the employee.\n\nD. In cases where the employee of a school district fulfills\n\nthe terms of their contract and terminates employment for the\n\nsubsequent year, the employee shall be entitled to the flexible\n\nbenefit allowance for the remainder of the current benefit term.\n\nFor purposes of this subsection, \"benefit term\" shall mean the\nllocated to the portion of\n\nthe plan year after the termination of the employee.\n\nD. In cases where the employee of a school district fulfills\n\nthe terms of their contract and terminates employment for the\n\nsubsequent year, the employee shall be entitled to the flexible\n\nbenefit allowance for the remainder of the current benefit term.\n\nFor purposes of this subsection, \"benefit term\" shall mean the\n\ntwelve-month period after the initiation of benefits for the\n\nposition held by the employee.\n\nE. Each school district employee shall make an annual election\n\nof benefits under the plan during an enrollment period to be held\n\nprior to the beginning of each plan year. The enrollment period\n\ndates will be determined annually and will be announced by the\n\nschool district, providing the enrollment period shall end no later\n\nthan thirty (30) days before the beginning of the plan year. Each\n\nschool district employee shall make an irrevocable advance election\n\nfor the plan year or the remainder of the plan year pursuant to\n\nprocedures the school district shall prescribe.\n\nF. The school district shall prescribe the forms that school\n\ndistrict employees shall be required to use in making their\n\nelections, and may prescribe deadlines and other procedures for\n\nfiling the elections.\n\nG. School district employees hired after the closing of the\n\nenrollment period shall be allowed to make an election as provided\n\nin this act.\n\nH. A district board of education shall have the option of\n\nproviding a flexible benefit allowance to the superintendent of the\n\nschool district in an amount not more than the amount of the\n\nflexible benefit allowance established for certified personnel in\n\nsubsection B of this section. Funding for the flexible benefit\n\nallowance for a superintendent shall be provided through local\n\nrevenue.","path":["OK Code","Title 70"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os70.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"88d12d96532485d0e54acb19655d54f68faee4d818b44b68ec92cc22fcccb005","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-26-104","next":"us-ok/okla.-stat.-tit.-70-70-26-105.1"},"notice":"GroundRules: Original legal text. Not legal advice."}