Oklahoma Code § 40-1-209

Title 40. Labor: Employing unit
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EMPLOYING UNIT.
All individuals performing services within this state for any
employing unit which maintains two or more separate establishments
within this state shall be deemed to be employed by a single
employing unit for all the purposes of the Employment Security Act
of 1980, except as provided under paragraphs 10 and 11 of Section 1-
208 of this title.
Whenever any employing unit contracts with or has under it any
contractor or subcontractor for any employment, which is part of its
usual trade, occupation, profession, or business, unless the
employing unit as well as each such contractor or subcontractor is
an employer by reason of Section 1-208 or Section 3-203 of this
title, the employing unit shall for all the purposes of the
Employment Security Act of 1980 be deemed to employ each individual
in the employ of each such contractor or subcontractor for each day
during which such individual is engaged in performing such
employment; except that each such contractor or subcontractor who is

an employer by reason of Section 1-208 or Section 3-203 of this
title shall alone be liable for the contributions measured by wages
paid to individuals employed by the contractor or subcontractor, and
except that any employing unit which shall become liable for and pay
contributions with respect to individuals in the employ of any such
contractor or subcontractor who is not an employer by reason of
Section 1-208 or Section 3-203 of this title may recover the same
from such contractor or subcontractor.
Each individual employed to perform or to assist in performing
the work of any agent or employee of an employing unit shall be
deemed to be employed by such employing unit for all the purposes of
the Employment Security Act of 1980, whether such individual was
hired or paid directly by such employing unit or by such agent or
employee of an employing unit, provided the employing unit had
actual or constructive knowledge of the employment.

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