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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 59th Legislature (2023)
56	56
57	57	SENATE BILL 662 By: Rogers
58	58
59	59
60	60
61	61
62	62
63	63	AS INTRODUCED
64	64
65	65	An Act relating to employment security; amend ing 40
66	66	O.S. 2021, Section 1 -218, which relates to the
67	67	general definitions of the Empl oyment Security Act of
68	68	1980; modifying definition; and providing an
69	69	effective date.
70	70
71	71
72	72
73	73
74	74
75	75	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
76	76	SECTION 1. AMENDATORY 40 O.S. 2021, Section 1-218, is
77	77	amended to read as follows:
78	78	Section 1-218.
79	79	WAGES.
80	80	“Wages” means all remuneration for services from whatever
81	81	source, including commissions and bonuses and the cash value of all
82	82	remuneration in any med ium other than cash, and includes dis missal
83	83	payments which the employer is requi red by law or contract to make.
84	84	Gratuities customarily received by an individual in the course of
85	85	work from persons other than the employing unit shall be treated as
86	86	wages received from the employing unit. The r easonable cash value
87	87	of remuneration in any medium other than cash, and the reasonable
88	88
89	89
90	90	Req. No. 234 Page 2 1
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139	139	amount of gratuities, shall be estimated and determined in
140	140	accordance with rules prescribed by the Oklahoma Employment Security
141	141	Commission. If the Internal Revenue Code , at 26 USCA, Section 1 et
142	142	seq., provides that a payment made by an employer to an employee is
143	143	considered to be wages, that payment shall also be considered wages
144	144	by the Oklahoma Employment Security Commission for the p urposes of
145	145	this act. The term wages shall not include:
146	146	1. The amount of any pa yment, with respect to services
147	147	performed to or on behalf of an individual in its employ under a
148	148	plan or system established by an employing unit which makes
149	149	provision for individuals in its employ generally, or fo r a class or
150	150	classes of such individuals, i ncluding any amount paid by an
151	151	employing unit for insurance or annuities, or into a fund to provide
152	152	for any such payment, on account of:
153	153	a. retirement, other than employee cont ributions or
154	154	deferrals under a qualif ied plan as described in 26
155	155	U.S.C., Section 401(k), 403(b), 408(k), 457, 7701(j)
156	156	or 408(p),
157	157	b. sickness or accident disability,
158	158	c. medical and hospitalization expenses in connection
159	159	with sickness or accident disability,
160	160	d. death, provided the individual in its employ:
161	161	(1) has not the option to rece ive, instead of
162	162	provision for such death benefit, any part of
163	163
164	164
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214	214	such payment, or if such death benefit is
215	215	insured, any part of the premium or contributions
216	216	to premiums paid by th e employing unit, and
217	217	(2) has not the right, under the provisions of the
218	218	plan or system or policy of insurance providing
219	219	for such death benefit, to assign such benefit,
220	220	or to receive cash consideration in lieu of such
221	221	benefit either upon withdrawal from th e plan or
222	222	system providing for such b enefit or upon
223	223	termination of such plan or system or policy of
224	224	insurance or of the individual ’s services with
225	225	such employing unit, or
226	226	e. a bona fide thrift or savings fund, providing:
227	227	(1) such payment is conditioned upo n a payment of a
228	228	substantial sum by s uch individuals in its
229	229	employ, and
230	230	(2) that such sum paid by the employing unit cannot
231	231	under the provisions of such plan be withdrawn by
232	232	an individual more frequently than once in any
233	233	twelve-month period, except upon an individual’s
234	234	separation from that em ployment;
235	235	2. Any payment made to, or on be half of, an employee or his or
236	236	her beneficiary under a cafeteria plan of the type described in 26
237	237
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288	288	U.S.C., Section 125 and referred to in 26 U.S.C., Section
289	289	3306(b)(5)(G);
290	290	3. Any payment made, or benefit furnished , to or for the
291	291	benefit of an employee if a t the time of such payment or such
292	292	furnishing it is reasonable to believe that the employee will be
293	293	able to exclude such payment or benefit from income under an
294	294	educational assistance program as described in 26 U. S.C., Section
295	295	127 or a dependent care assis tance program as described in 26
296	296	U.S.C., Section 129 and as referred to in 26 U.S.C., Section
297	297	3306(b)(13);
298	298	4. The payment by an employing unit, without deduction from the
299	299	remuneration of the individual in its emp loy, of the tax imposed
300	300	upon such individual in its employ under 26 U.S.C., Section 3101
301	301	with respect to domestic services in a private home of the employer
302	302	or for agricultural labor;
303	303	5. Dismissal payments which the em ployer is not required by law
304	304	or contract to make;
305	305	6. The value of any meals an d lodging furnished by or on behalf
306	306	of an employer to an individual in its employ; provided the meals
307	307	and lodging are furnished on the business premises of the employer
308	308	for the convenience of the employer; or
309	309	7. Payments made under an approved supplementa l unemployment
310	310	benefit plan;
311	311	8. Payments made as a one -time or annual bonus; or
312	312
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363	363	9. Wages paid on hours or a portion of an hour worked that is
364	364	in excess of forty (40) hours wi thin a calendar week.
365	365	SECTION 2. This act shall become effective January 1, 2024.
366	366
367	367	59-1-234 QD 1/18/2023 11:11:34 AM

Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB662 Compare Versions