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Oklahoma Statutes - Title 40. Labor Page 112 31, 1990; Laws 1991, c. 120, § 1, emerg. eff. April 29, 1991; Laws 1991, c. 254, § 15, eff. July 1, 1991; Laws 1992, c. 318, § 3, eff. July 1, 1992; Laws 1995, c. 340, § 14, eff. Jan. 1, 1996; Laws 1997, c. 30, § 13, eff. July 1, 1997; Laws 1998, c. 161, § 10, eff. July 1, 1998; Laws 2002, c. 452, § 22, eff. Nov. 1, 2002; Laws 2003, c. 177, § 6, eff. Nov. 1, 2003; Laws 2004, c. 102, § 6, eff. Nov. 1, 2004; Laws 2005, c. 182, § 6, eff. Nov. 1, 2005; Laws 2006, c. 176, § 13, eff. July 1, 2006; Laws 2007, c. 354, § 7, eff. Nov. 1, 2007; Laws 2009, c. 460, § 5, eff. Nov. 1, 2009; Laws 2011, c. 256, § 12; Laws 2012, c. 196, § 8, emerg. eff. May 8, 2012; Laws 2015, c. 249, § 13, eff. Nov. 1, 2015; Laws 2019, c. 251, § 8, eff. July 1, 2019; Laws 2022, c. 360, § 18, eff. Nov. 1, 2022.

§40-3-106.1. Relief from benefit wages charged - Addendum. RELIEF FROM BENEFIT WAGES CHARGED - ADDENDUM. A. For purposes of this section, "pandemic" means a health state of emergency declared by the Governor. B. The benefit wages charged to an employer for a given calendar year shall be the total of the benefit wages stated in the notices given to the employer by the Commission. Provided, an employer's benefit wages shall not include wages paid by the employer to any employee who was separated from employment as a direct result of a natural disaster, pandemic, fire, flood or explosion that causes employees to be separated from one employer's employment. Added by Laws 1995, c. 340, § 15, emerg. eff. June 9, 1995. Amended by Laws 2021, c. 424, § 11, eff. Nov. 1, 2021.

§40-3-106.2. Separating employers - Relief from benefit wage charges. SEPARATING EMPLOYERS – RELIEF FROM BENEFIT WAGE CHARGES. A separating employer will not be charged with benefit wages, or will be relieved of the charge upon notification of the Oklahoma Employment Security Commission, if the former employee who is the subject of the charge was separated from employment under one of the circumstances listed in subsection G of Section 3-106 of Title 40 of the Oklahoma Statutes. Added by Laws 2006, c. 176, § 14, eff. July 1, 2006.

§40-3-107. Benefit wage ratio. BENEFIT WAGE RATIO. The benefit wage ratio of each employer shall be a percentage equal to the total of the employer's benefit wages in the experience period divided by the employer's total taxable payroll for the experience period on which contributions have been paid to the Commission on or before July 31 of the calendar year immediately preceding the year for which the tax rate is being calculated.