Oklahoma Code § 40-1-201

Title 40. Labor: General definitions
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GENERAL DEFINITIONS.  As used in the Employment Security Act of
1980:
1.  "Additional initial claim" means a claim application which
reactivates a claim during an existing benefit year and certifies to
a period of employment which occurred subsequent to the date of the
filing of the last initial, additional, or reopened claim;
2.  "Alternative base period" means the most recent four (4)
completed calendar quarters immediately preceding the first day of
an individual's benefit year.  In the event that an individual's
claim uses an alternative base period to meet the wage requirement
under Section 2-207 of this title, this alternative base period
shall be substituted for base period for all other purposes under
the Employment Security Act of 1980;
3.  "Assigned tax rate" means the tax rate assigned to an
employer pursuant to Section 3-110.1 of this title when the employer
does not have sufficient experience history to meet the At-Risk Rule
set out in paragraph 3 of Section 3-110.1 of this title;
4.  "Base period" means the first four (4) of the last five (5)
completed calendar quarters immediately preceding the first day of
an individual's benefit year;
5.  "Benefit year" with respect to any individual means the one-
year period beginning with the first day of the first week with
respect to which the individual first files a valid claim for
benefits and thereafter the one-year period beginning with the first
day of the first week with respect to which the individual next
files a valid claim for benefits after the termination of his or her
last preceding benefit year.  Any claim for benefits shall be deemed
a valid claim for the purpose of this section if the individual has
been paid the wages for insured work required under the Employment
Security Act of 1980;
6.  "Benefit wages" means the taxable wages earned by a claimant
during the claimant's base period which are not in excess of the
current maximum weekly benefit amount, as determined under Section
2-104 of this title, multiplied by the maximum number of weeks for
which benefits could be paid to any individual pursuant to Section
2-106 of this title, multiplied by three (3); provided, however, no
wages shall be included as benefit wages unless and until the
claimant has been paid benefits for five (5) weeks in one (1)
benefit year;
7.  "Benefits" means the money payments payable to an individual
as provided in the Employment Security Act of 1980 with respect to
his or her unemployment, including extended benefits.  The federal
share of such extended benefits shall not be construed as benefits
for the purposes of computing contribution rates under the
Employment Security Act of 1980;
8.  "Calendar quarter" means the period of three (3) consecutive
calendar months ending on March 31, June 30, September 30, or

December 31, or the equivalent thereof as the Commission may by
regulation prescribe;
9.  "Client" shall have the same meaning as provided in
paragraph 1 of Section 600.2 of this title;
10.  "Coemployer" shall have the same meaning as provided in
paragraph 2 of Section 600.2 of this title;
11.  "Coemployment relationship" shall have the same meaning as
provided in paragraph 3 of Section 600.2 of this title;
12.  "Commission" means the Oklahoma Employment Security
Commission;
13.  "Commissioner" means a member of the Commission;
14.  "Continued claim series" means an uninterrupted series of
weekly claims filed by a claimant during the benefit year;
15.  "Contributions" means the money payments, including taxes
and reimbursements, required by the Employment Security Act of 1980
to be paid into the Unemployment Compensation Fund by an employer;
16.  "Covered employee" shall have the same meaning as provided
in paragraph 5 of Section 600.2 of this title;
17.  "Digital portal filing" means electronic communication
through the agency digital portal;
18.  "Earned tax rate" means the tax rate calculated for an
employer with sufficient experience history to meet the At-Risk Rule
set out in paragraph 3 of Section 3-110.1 of this title, with the
tax rate calculated pursuant to the provisions of Section 3-101 et
seq. of this title;
19.  "Electronic e-filing" means filing by email or fax to
email;
20.  "Eligibility period" of an individual for extended benefits
means the period consisting of the weeks in his or her benefit year,
as defined by the Employment Security Act of 1980, which begin in an
extended benefit period and, if his or her benefit year ends within
such extended benefit period, any weeks thereafter which begin in
such extended benefit period;
21.  "Employer" shall have the same meaning as provided in
Section 1-208 of this title;
22.  "Employing unit" means any individual or type of
organization, including any partnership, association, trust, estate,
joint stock company, insurance company, limited liability company or
corporation, whether domestic or foreign, or the receiver, trustee
in bankruptcy, trustee or successor thereof, or the legal
representative of a deceased person, which has or subsequent to
January 1, 1936, had in its employ one or more individuals
performing services for it within this state;
23.  "Employment" shall have the same meaning as provided in
Section 1-210 of this title;
24.  "Employment office" means a free public employment office
or branch thereof operated by this or any other state as a part of a

state-controlled system of public employment offices or by a federal
agency charged with the administration of an unemployment
compensation program or free public employment offices;
25.  "Employment Security Administration Fund" means the fund
established in Section 4-602 of this title from which administration
expenses under the Employment Security Act of 1980 shall be paid;
26.  "Exhaustee" shall have the same meaning as provided in
Section 2-712 of this title;
27.  "Experience period" means the most recent twelve (12)
consecutive completed calendar quarters occurring before July 1 of
the year immediately preceding the year for which the employer's
contribution rate is being calculated;
28.  "Extended base period" means the four (4) quarters prior to
the claimant's base period.  These four (4) quarters may be
substituted for base period quarters on a quarter-by-quarter basis
to establish a valid claim regardless of whether the wages have been
used to establish a prior claim, except any wages earned that would
render the Commission out of compliance with applicable federal law
shall be excluded if used in a prior claim;
29.  "Extended benefit period" shall have the same meaning as
provided in Section 2-703 of this title;
30.  "File", "files", or "filed" shall have the same meaning as
provided in Section 1-224 of this title;
31.  "Mail", "mails", "mailed", or "mailing" means communication
sent by a postal service with sufficient postage;
32.  "Foreign limited liability company" shall be defined by the
provisions of the Oklahoma Limited Liability Company Act;
33.  "Fund" means the Unemployment Compensation Fund established
in Section 3-601 of this title;
34.  "Hospital" means any hospital required to be licensed under
the Oklahoma Public Health Code, Section 1-101 et seq. of Title 63
of the Oklahoma Statutes, and includes state mental hospitals and
any other mental hospital or institution;
35.  "Initial claim" means a new claim application submitted by
a claimant to establish a benefit year for unemployment insurance
benefits;
36.  "Institution of higher education" shall have the same
meaning as provided in Section 1-214 of this title;
37.  "Insured work" means employment for employers as defined by
the Employment Security Act of 1980;
38.  "Lessor employing unit" means any independently established
business entity which engages in the business of providing leased
employees to any other employer, individual, organization,
partnership, corporation, or other legal entity, referred to herein
as a client lessee;
39.  "Limited liability company" shall be defined by the
provisions of the Oklahoma Limited Liability Company Act;

40.  "Probationary period" means a period of time set forth in
an established probationary plan, which applies to all employees or
a specific group of employees, and does not exceed ninety (90)
calendar days from the first day a new employee begins work;
41.  "Professional Employer Organization" or "PEO" means an
organization that is subject to the Oklahoma Professional Employer
Organization Recognition and Registration Act and which meets the
definition set out in paragraph 9 of Section 600.2 of this title;
42.  "Rate of insured employment" shall have the same meaning as
provided in Section 2-708 of this title;
43.  "Regular benefits" means benefits payable to an individual
under the Employment Security Act of 1980, or under any other state
law including dependents' allowances and benefits payable to federal
civilian employees;
44.  "Reopened claim" means a claim application which
reactivates a claim during an existing benefit year when a claimant
stopped filing for benefits before his or her claim was exhausted,
but in which there occurred no intervening employment from the date
of the filing of the last initial, additional, or reopened claim;
45.  "State" includes, in addition to the states of the United
States of America, the District of Columbia, the Commonwealth of
Puerto Rico, and the Virgin Islands;
46.  "State law" means the unemployment insurance law of any
state, approved by the Secretary of Labor of the United States under
Section 3304 of the Internal Revenue Code of 1954;
47.  "Supplemental unemployment benefit plan" means a plan that
provides for an employer to make payments to its employees during a
permanent or temporary layoff that will supplement unemployment
benefits received by the employees.  The purpose of a supplemental
unemployment benefit plan is to allow an employer to sustain the
purchasing power of its employees or former employees during a
layoff;
48.  "Taxable wages" means the wages paid to an individual with
respect to employment during a calendar year for services covered by
the Employment Security Act of 1980 or other state unemployment
compensation acts which shall equal the applicable percentage of the
state's average annual wage for the second preceding calendar year
as determined by the Commission, rounded to the nearest multiple of
One Hundred Dollars ($100.00);
49.  "Wages" shall have the same meaning as provided in Section
1-218 of this title;
50.  "Wages paid" means wages actually paid to the worker;
provided, however, that in the event of any distribution of an
employer's assets through insolvency, receivership, composition,
assignment for the benefit of creditors, or termination of business,
wages earned but not actually paid shall be considered as paid; and

51.  "Week" means such period of seven (7) consecutive days, as
the Commission may by regulation prescribe.

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