Okla. Stat. tit. 40, § 600.8 – Unemployment Compensation Contributions

A. For purposes of the Employment Security Act of 1980, covered employees of a PEO are considered solely the employees of the PEO, which shall be liable in accordance with the provisions of such act for the payment of contributions, penalties, and interest on wages paid by the PEO to its covered employees during the term of the applicable professional employer agreement.
B. The PEO shall report and pay all required contributions to the unemployment compensation fund using the state employer account number and the contribution rate of the PEO.
Historical Data

Laws 2002, HB 2267, c. 64, § 8, eff. November 1, 2002.