Page 160

Oklahoma Statutes - Title 40. Labor Page 160 within forty-five (45) days after written request has been mailed to the organization or the agent of the group by the Commission or its representative, a penalty of five percent (5%) of the amount due shall be added thereto, collected and paid. All collections made shall be deposited in the Unemployment Compensation Fund. B. The electing organization, or group of organizations, shall file reports of wages paid, in the same time and manner as required of nongovernmental employers for profit. If any electing organization, or group of organizations, fails or refuses to file its wage report within fifteen (15) days after written notice, a penalty of Twenty Dollars ($20.00) for each day until the report is filed with a maximum of Two Hundred Dollars ($200.00) is hereby imposed against the organization or group and shall be collected and paid. C. Payments made by any nonprofit organization under the provisions of this section shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization. Added by Laws 1980, c. 323, § 3-806, eff. July 1, 1980. Amended by Laws 1981, c. 259, § 24, emerg. eff. June 25, 1981; Laws 1990, c. 333, § 12, emerg. eff. May 31, 1990; Laws 1993, c. 219, § 29, eff. Sept. 1, 1993; Laws 2007, c. 354, § 12, eff. Nov. 1, 2007; Laws 2010, c. 216, § 12, eff. July 1, 2010; Laws 2023, c. 346, § 4, eff. Nov. 1, 2023.

§40-3-807. Payment of in-lieu contributions - Benefits based on wages paid by more than one employer. PAYMENT OF IN-LIEU CONTRIBUTIONS - BENEFITS BASED ON WAGES PAID BY MORE THAN ONE EMPLOYER. (1) Each employer that is liable for payments in lieu of contributions shall pay to the Commission for the fund the amount of regular benefits plus the amount of one-half (1/2) of extended benefits paid that are attributable to service in the employ of such employer. If benefits paid to an individual are based on wages paid by more than one employer under this act and one or more of such employers are liable for payments in lieu of contributions, the amount payable to the fund by each employer that is liable for such payments shall be determined in accordance with the provisions of subsection (2) or subsection (3) of this section. (2) If benefits paid to an individual are based on wages paid by one or more employers that are liable for contributions under this act, the amount of benefits payable by each employer that is liable for payments in lieu of contributions shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base period wages, as defined by this act, paid to the individual by such employer bear to the total base period wages paid to the individual by all of his base period employers, as defined by this act.