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Oklahoma Statutes - Title 40. Labor Page 122 rate assigned to an employer shall be reduced by fifty percent (50%). Provided, the tax rate of employers assigned a tax rate pursuant to Sections 3-103 and 3-110 of Title 40 of the Oklahoma Statutes shall not be reduced to less than one percent (1%). Provided further, employers who qualify for an earned rate calculated pursuant to Section 3-109 of Title 40 of the Oklahoma Statutes, and are given a rate of five and one-half percent (5.5%), shall not be eligible for the rate reduction provided for in this section. Added by Laws 1997, c. 391, § 3, eff. July 1, 1997.

§40-3-109.3. Rate reduction for technology reinvestment apportionment. RATE REDUCTION FOR TECHNOLOGY REINVESTMENT APPORTIONMENT. Notwithstanding the provisions of Sections 3-109, 3-110.1 and 3- 113 of this title, for the time period beginning January 1, 2023, and ending December 31, 2027, the tax rate computed for or assigned to an employer shall be reduced by five percent (5%). Added by Laws 2017, c. 345, § 8, eff. July 1, 2017. Amended by Laws 2023, c. 346, § 1, eff. Nov. 1, 2023.

§40-3-110. Repealed by Laws 2015, c. 249, § 20, eff. Nov. 1, 2015.

§40-3-110.1. Unemployment tax rate. UNEMPLOYMENT TAX RATE. Each employer, unless otherwise prescribed in Section 3-111.1, 3-701 or 3-801 of this title, shall pay unemployment tax as follows: 1. All employers shall have an assigned tax rate of one and one-half percent (1.5%) until sufficient experience history exists in the employer's account to meet the At-Risk Rule set out in paragraph 3 of this section. If the account meets the At-Risk Rule, the employer will qualify for an earned tax rate calculated pursuant to the provisions of Part 1 of Article III of the Employment Security Act of 1980; 2. If an employer qualified for an earned tax rate under paragraph 1 of this section, or under a prior law, and at the time the employer's tax rate is being determined for a subsequent year the employer account lacks sufficient experience history to meet the At-Risk Rule of paragraph 3 of this section, the employer shall revert to the assigned tax rate of one and one-half percent (1.5%). The employer shall pay at the assigned tax rate until the provisions of paragraph 1 of this section are met; and 3. "At-Risk Rule" means an employer is required to be at-risk for a claim of unemployment benefits before an earned tax rate is calculated. An employer shall meet the At-Risk Rule and be eligible for an earned tax rate if, throughout the calendar year immediately preceding the year for which the employer's tax rate is being