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Oklahoma has discontinued the Emergency Unemployment Relief for Governmental Entities and Non-Profit Organizations program as of June 30, 2021. Additionally, the waiver on Benefit Wage Charges for contributing employers expired on June 30, 2021.
Contribution Rates & Benefit Wage Charges
After an employee separates from employment, and their eligibility for unemployment benefits has been determined, employers are notified of benefit wage charges, which is used to calculate a company's annual contribution rate to the Oklahoma Unemployment Insurance Trust Fund. Click the button below to learn more about how the annual rate and benefit wage charges are calculated, how to protest either, and what impacts it means to your business.
Refusal to Work - Employees & Candidates
If you have individuals who either refuse suitable work or do not return to work when work is available, please report this to OESC. If the individual is claiming unemployment benefits, this may be considered "refusal to work" and could potentially disqualify a claimant from receiving unemployment benefits. Employers may report this activity by emailing email@example.com.
If a claimant returns to work full-time, they may keep their unemployment claim open, but discontinue filing weekly claims. If a claimant returns part-time, they may continue to file their weekly claims but must report all gross earnings for the week they are earned to potentially receive a partial benefit. Eligibility for continued benefits is determined by the circumstances of each individual claimant.
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- General Unemployment Questions
- Benefit Wage Charges
- UI Contribution Rates
- COVID-19 For Employers
A mass claim is a claim initiated by the employer when a temporary shutdown occurs. In order to file the mass claim, the employer must have at least 25 employees and must complete an excel file with specific information on each employee. The file will establish claims and employees will need to file weekly certifications for payment until they return to work. Inquiries on mass claims may be sent to MASSClaims@oesc.state.ok.us. Please note, mass claims need a few days to process to ensure that the file is correct. If you have closed and are unable to correspond with the Oklahoma Employment Security Commission (OESC), please have your employees file their own claims at www.ui.ok.gov.
Individuals who have their work hours reduced may be eligible for unemployment benefits. They may file online at www.ui.ok.gov. When someone works part-time they must report their earnings the week they are earned, not paid. All earnings must be reported but we only deduct those earnings over $100 from their UI payment. If their earnings are greater than their weekly benefit amount plus $100, no payment will be made.
Yes. When a person is separated due to lack of work and they meet the monetary requirements, benefits will be paid. We allow return to work dates within 8 weeks of the last day worked. The return to work date normally suspends our work registration and work search requirements. Since we have waived those due to the COVID-19 pandemic, the return to work date is not required at this time.
We no longer have the partial claims program, but anyone who has had their hours reduced to less than full-time may file an unemployment claim.
In Oklahoma, full-time employment is 32 or more hours per week and individuals full-time employed are not eligible for unemployment benefits. If the hours drop below 32, there is potential to receive UI payments. It will depend on the amount of wages paid during the week and the individual’s weekly benefit amount. All earnings must be reported and we deduct any earnings over $100. If the individual earns $100 more than the weekly benefit amount, no benefits will be paid.
Yes. We would require them to report their gross earnings the week they performed the work. All earnings must be reported and any earnings over $100 will be deducted from the weekly benefit amount. As long as the earnings do not exceed the weekly benefit amount by $100, your staff will be eligible for payment.
This depends on the nature of closure. If the business is permanently closed, the PTO will have no effect on UI payments. If there is a return to work date, the PTO will be deducted in the same manner as earnings.
If the payments are required due to law or contract, they will be deductible from unemployment benefits. Otherwise, they are considered a gift and not deductible.
It would depend on why they quit. Various sections of the Oklahoma Security Act may apply. You can access the most recent Oklahoma Employment Security Act on our Policies page. Sections 2-404, 2-404.1, 2-404.2 and 2-210 all cover various situations surrounding voluntarily quitting a job. If the claimant can show good cause for quitting, benefits will be allowed. Section 2-405 provides a list of good cause reasons. Section 2-210 indicates: if the claimant quit on the advice of a doctor, to relocate with a spouse who has accepted employment outside of commuting distance or quits due to domestic violence or abuse benefits will be allowed. In the 2-210 situations, benefit wage charges may be waived provided the employer protests the payment of benefits and protests the benefit wage charge.
Unemployment is paid on a weekly basis and all claim weeks need to be filed on a weekly basis. Employees must know how to determine their weekly salary. Have them multiply their hourly wage times the number of hours worked each week and report that amount. In cases where the employee is paid a specific bi-weekly salary, have them report half of the gross amount of the bi-weekly salary.
Employees must file on their own claims. However, if they need assistance in answering questions such as the employer address, etc., that assistance may be provided.
The protest requirements are found on the OES-617 Notice of Application for Unemployment Benefits. Protests must be postmarked or received within 10 days of the date on the notice. The protests must contain specific facts on why the claimant should not be paid benefits.
If a claimant is allowed benefits based on the reason for separation from the most recent employment at the time an initial claim was filed, and a valid benefit year established, a notice is mailed to all base period employers showing the amount of base period wages being charged to them. This form is entitled "Notice of Benefit Wages" and is issued when benefits are paid to a claimant for the fifth week of unemployment in the benefit year. This changed effective January 1996. This notice should be retained as your permanent record. No additional transcript will be furnished.
Benefit wage charges are the taxable base period wages reported by the employer to the Commission for the claimant which have been used in determining the claimant's eligibility to receive benefits as a result of either "total" or "partial unemployment." Benefit wage charges to an employer's account are used in computing his contribution rate.
An employer protest can be made when the claimant's separation from the employer was under any of the following circumstances:
Revisions to 502 Notice of Benefit Wages Section 3-106 (G), (H), (I) of the Oklahoma Employment Security Act: An employer shall be relieved of the benefit wages charge if the employer proves to the satisfaction of the Commission that the benefit wage charge includes wages paid by the employer to any employee or former employee, who: (G)
Voluntary Quit without good cause connected to the work on date ____________________ (Separating employer the claimant must be disallowed on the initial separation determination)
Was discharged for misconduct connected with his/her work on date________(Separating employer the claimant must be disallowed on the initial separation determination)
Was a regularly scheduled employee of that employer prior to the week the employee separated from other employment, and continued to work for the employer through the fifth compensable week of unemployment, and continued to work during the current claim? Employer provides payroll records for weeks worked.
Was separated from his or her employment as a direct result of a major natural disaster, declared as such by the President pursuant to the Disaster Relief Act of 1974, P.L. 93-288, and such employee would have been entitled to disaster unemployment assistance if he or she had not received unemployment insurance benefits
Was discharged within the first 90 days by an employer for unsatisfactory performance during an initial employment probationary period. The employee must be informed of the probationary period within the first seven (7) workdays. There must be conclusive evidence to establish that the individual was separated due to unsatisfactory work performance and not separated because of lack of work due to temporary, seasonal, casual, or similar employment not of regular, permanent and year-round nature;
Left employment to attend training approved under the Trade Act of 1974 and is allowed unemployment benefits pursuant to Section 2-416 of this title;
Was separated from employment for compelling family circumstances as defined in Section 2 of the act. (H) Claimant was recalled to work during the benefit year and weeks of entitlement are left in the claim the employer may be eligible for recall credit. Return to work date___________________ (I) Was hired to replace a United States serviceman or servicewoman called into active duty and laid-off upon the return of that serviceman or servicewoman on date_____________________________________ Section 2-210 - Eligible Separations - Compelling Family Circumstances If claimant was separated from work due to compelling family circumstances charges will be relieved if separation determination details circumstances. See website for a list of eligible provisions. If an employer recalls a laid-off employee or separated employee and said employee continues to be employed or said employee voluntarily terminates employment or is discharged for misconduct within the benefit year, the employer shall be entitled to have the benefit wage charges against his experience rating for said employee reduced by the ratio of the number of weeks of remaining eligibility of said employee to the total number of weeks of entitlement.
The employer is notified by a card entitled "Notice of Cancellation of Benefit Wages" if it is determined that the base period charge has been canceled and will not be used in computing the employer's tax rate. However, if it is determined that the base period wage charge will be used, the employer will receive a "Notice of Determination to Base Period Employer." The employer has the right to appeal this determination. The appeal must be in writing, and it must be postmarked within fourteen (14) days from the date the determination was mailed.
Yes, pursuant to the natural disaster provision of 40 O.S. §3-106.1, all benefit wage charges to experience-rated employers for allowed claims of unemployment that are directly related to the COVID-19 pandemic shall be waived. An attempt will be made to prevent charges from going out on COVID-19 claims, but if an employer does receive a benefit wage charge on a COVID-19 claim, the employer should timely protest the charge and give information about the nature of the claim. Reimbursing charges to reimbursing employers shall not be waived and must be paid timely. Click here to view the OESC Executive Order waiving benefit wage charges directly related to COVID-19 unemployment insurance claims.
The protest must be in writing and must give the basis of the protest and the circumstances of the claimant's last separation from your employment.
- State law does not allow for a reduction of employers' rates. A rate protest can only challenge benefit wage's calculation and timely taxable wage numbers.
- Benefit wage charges (charges related to a business' former employee who has requested unemployment benefits) are added after a business' former employee/claimant receives their fifth week of benefits.
- All employers who had reported wages for that four-quarter time period are sent a Notice of Benefit Wages to protest charges. The Notice of Contribution Rate protest does not allow for these claims to be re-opened or challenged.
State law does not allow for a reduction in employer rates. A rate protest can only challenge the calculation of the benefit wage and timely taxable wage numbers. These calculations are done by a computer, so a protest will likely involve a review of reported wages to OESC.
The form notifies the employer of their 2021 Contribution Rate effective beginning Jan. 1, 2021. It should be forwarded to whoever files your business' quarterly wage reports.
- The number of claims filed/paid have depleted the unemployment trust fund to a level that state law requires OESC to increase employer contribution rates and replenish the fund. This applies to nearly all Oklahoma employers, even those who didn't have any former employees claim unemployment.
- A new benefit wage charge has caused the rate to elevate (benefit wage charges were waived during the COVID-19 pandemic).
- Reduced payroll reported has caused the rate to increase.
- An additional business has been merged with the account and that newly acquired business history has changed the calculation.
- Wage history that was not reported or paid timely cannot be used, lowering the wage amount that could offset the benefit wage charges.
The 2021 rate calculation encompasses all benefit wages charges and timely taxable wages for the twelve quarters from July 1, 2017, through June 30, 2020. Each year, the oldest four quarters roll off, and the newest four quarters are added. After three years, the older charges go away.
The benefit wage charge represents wages reported to OESC and used in a benefit calculation. When someone files for unemployment, the system looks at a four-quarter (one year) period of earnings to determine a claimant's eligible benefit amount. If the reported wages are incorrect, then you should file a wage report adjustment to correct the amount.
Yes, pursuant to the natural disaster provision of 40 O.S. §3-106.1, all benefit wage charges to experience-rated employers for allowed claims of unemployment that are directly related to the COVID-19 pandemic shall be waived. An attempt will be made to prevent charges from going out on COVID-19 claims, but if an employer does receive a benefit wage charge on a COVID-19 claim, the employer should timely protest the charge and give information about the nature of the claim. Reimbursing charges to reimbursing employers shall not be waived and must be paid timely. Click HERE to view the OESC Executive Order waiving benefit wage charges directly related to COVID-19 unemployment insurance claims.
No. Tax payments should be submitted online through the EZTaxExpress Portal at https://eztaxexpress.oesc.state.ok.us, either credit card or ACH Debit. No cash payment will be accepted when we are closed to the public.
Oklahoma has just passed a law that will stop charges to contributing employers only, for claims that are directly related to COVID-19 until the end of 2020. However, employers will most likely see a rate increase in the annual rate calculations for 2021 as a result of COVID-19.
If you are closing temporarily: There are two options in this case, depending on the size of your business. The easiest method would be to have employees file online at the address above. When filing, they would need to provide a return to work date within eight (8) weeks of the last day worked. Another option is for your business to submit a mass claim.
Yes, work search efforts are a requirement for individuals receiving unemployment insurance benefits. This requirement can be waived if the individual has a return to work date by the employer.
If you are responding to the OES-617 Notice of Application for Unemployment Benefits, you may respond by fax to 405-962-7524 or by mail to PO Box 52006, Oklahoma City, OK 73152-2006. If you are responding to a fact-finding request, please call the number left by the adjudicator and leave a message.
Notify OESC in writing of the return to work date by faxing the information to 405-962-7504.
Yes, employer FUTA and SUTA taxes are collected from employers and used to pay for unemployment benefits. Oklahoma has waived the benefit wage charge for claims filed as a result of COVID-19 in an effort to lighten the financial burden placed on employers due to the pandemic.
It depends on the employee’s weekly benefit amount on unemployment and their earnings. All earnings must be reported during the week they are earned. We deduct only earnings over $100 from the weekly benefit amount. So if someone earns more than their weekly benefit amount plus $100, they will be ineligible for benefits due to excessive earnings. As an example, if an individual earned $150 we would deduct $50 from their benefit amount. Individuals who work 32 or more hours, regardless of earnings, are considered full-time employed and ineligible for benefits.