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Oklahoma Statutes - Title 40. Labor Page 42 less than his or her weekly benefit amount plus One Hundred Dollars ($100.00). D. For the purpose of this section only, any vacation leave payments or sick leave payments, which such individual may receive or be entitled to from his or her employer or former employer, arising by reason of separation from employment, shall be deemed not to be wages as the term wages is used in this section. E. A finding that an individual has satisfied the hour and wage threshold as defined in this section shall not preclude a potential investigation or disqualification for benefits as provided in Section 2-101 et seq. of this title if the employer files a timely protest to the initial or additional initial claim. Added by Laws 1980, c. 323, § 1-217, eff. July 1, 1980. Amended by Laws 1994, c. 41, § 1, eff. July 1, 1994; Laws 2022, c. 360, § 6, eff. Nov. 1, 2022.

§40-1-218. Wages. WAGES. "Wages" means all remuneration for services from whatever source, including commissions and bonuses and the cash value of all remuneration in any medium other than cash, and includes dismissal payments which the employer is required by law or contract to make. Gratuities customarily received by an individual in the course of work from persons other than the employing unit shall be treated as wages received from the employing unit. The reasonable cash value of remuneration in any medium other than cash, and the reasonable amount of gratuities, shall be estimated and determined in accordance with rules prescribed by the Oklahoma Employment Security Commission. If the Internal Revenue Code, at 26 USCA, Section 1 et seq., provides that a payment made by an employer to an employee is considered to be wages, that payment shall also be considered wages by the Oklahoma Employment Security Commission for the purposes of this act. The term wages shall not include: 1. The amount of any payment, with respect to services performed to or on behalf of an individual in its employ under a plan or system established by an employing unit which makes provision for individuals in its employ generally, or for a class or classes of such individuals, including any amount paid by an employing unit for insurance or annuities, or into a fund to provide for any such payment, on account of: a. retirement, other than employee contributions or deferrals under a qualified plan as described in 26 U.S.C., Section 401(k), 403(b), 408(k), 457, 7701(j) or 408(p), b. sickness or accident disability, c. medical and hospitalization expenses in connection with sickness or accident disability,