Oklahoma Code § 40-600.8

Title 40. Labor: Unemployment compensation contributions
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A.  For purposes of the Employment Security Act of 1980, covered
employees of a PEO are considered employees of the PEO during the
term of the applicable professional employer agreement.
B.  The PEO shall report and pay all required contributions to
the unemployment compensation fund in accordance with the methods
set out in Section 2 of this act.

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