Virtually all employers are subject to unemployment insurance taxes under the Oklahoma Employment Security Act (OK Stat. Tit. 40 Sec. 1-101et seq.). Coverage extends to individuals and organizations that:
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• Employed at least one person on each of 20 days in 20 different weeks in the current or preceding calendar year.
• Are subject to the Federal Unemployment Tax Act (FUTA).
• Acquired the business of a covered employer.
• Employed 10 or more agricultural workers for some portion of a day in each of 20 different weeks in the current or preceding calendar year, or paid $20,000 in wages for agricultural labor in any quarter of the current or preceding calendar year.
• Are tax-exempt nonprofit organizations that employed four or more people for some portion of a day in each of 20 or more weeks during the current or preceding calendar year.
• Paid $1,000 or more for domestic service in any quarter of the current or preceding calendar year.
There are a few limited categories of employment for which no tax is imposed and no benefits are available. Excepted from coverage are services performed by:
• Insurance agents and solicitors paid solely by commission
• Licensed real estate agents who work only for commissions or fees
• The employer's parents, spouse, or minor children under the age of 21
• Students who work for the institution at which they are studying or for a work-study program
• Spouses of students working for the school as part of a financial aid package
• Participants in sheltered workshops, work-relief, and work-training programs
• Patients working for ...