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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
ENGROSSED SENATE
BILL NO. 911 By: Coleman, Frix, Haste, and
Murdock of the Senate
and
Tedford, Townley, Grego,
Bashore, Pfeiffer, and
Miller of the House
An Act relating to the Employment Security Act of
1980; amending 40 O.S. 2021, Section 1 -223, as
amended by Section 7, Chapter 360, O.S.L. 2022 (40
O.S. Supp. 2024, Section 1 -223), which relates to
conditional factors and percentages; decrea sing
applicable percentages for conditional factors;
amending 40 O.S. 2021, Section 3 -109, which relates
to experience rate; adding rate table for each
conditional factor; amending 40 O.S. 2021, Section 3 -
113, which relates to conditional factors; removing
formula for benefit wage ratio increases; updating
statutory references; amending 40 O.S. 2021, Section
3-114, which relates to estimate of financial
condition of fund; increasing minimum balance
necessary for fund; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 40 O.S. 2021, Section 1 -223, as
amended by Section 7, Chapter 360, O.S.L. 2022 (40 O.S. Supp. 2024,
Section 1-223), is amended to read as follows:
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Section 1-223. TAXABLE WAGES – CONDITIONAL FACTORS AND
PERCENTAGES.
The applicable percentage of the state ’s average annual wage is
determined by the conditional factor in place during the calendar
year for which the taxable wage is being calculated. The
conditional factor is determined pursuant to the provisions of
Section 3-113 of this title. The applicable percentages are as
follows:
1. Forty percent (40%) during any calendar year in which the
balance in the Unemployment Compensation Fund is in excess of the
amount required to initiate conditional contribution rates, pursuant
to the provisions of Section 3 -113 of this title;
2. Forty-two and one-half percent (42.5%) Forty-one and one-
quarter percent (41.25%) during calendar years in which condition
“a” exists;
3. Forty-five percent (45%) Forty-two and one-half percent
(42.5%) during calendar years in which condition “b” exists;
4. Forty-seven and one-half percent (47.5%) Forty-three and
three-fourths percent (43.75%) during calendar years in which
condition “c” exists; and
5. Fifty percent (50%) Forty-five percent (45%) during calendar
years in which condition “d” exists.
SECTION 2. AMENDATORY 40 O.S. 2021, Section 3 -109, is
amended to read as follows:
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Section 3-109. EXPERIENCE RATE. The contribution rate for each
employer for each calendar quarter after July 1, 2010, to be applied
to the employer’s current payroll shall be in accordance with the
following table based upon the state experience factor and his
benefit wage ratio:
When the State
Experience
Factor
Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
2 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0
3 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3
4 2.5 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0
5 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0
6 1.7 3.3 5.0 6.7 8.3 10.0 11.7 13.3 15.0 16.7
7 1.4 2.9 4.3 5.7 7.1 8.6 10.0 11.4 12.9 14.3
8 1.3 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5
9 1.1 2.2 3.3 4.4 5.6 6.7 7.8 8.9 10.0 11.1
10 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0
11 0.9 1.8 2.7 3.6 4.5 5.5 6.4 7.3 8.2 9.1
12 0.8 1.7 2.5 3.3 4.2 5.0 5.8 6.7 7.5 8.3
13 0.8 1.5 2.3 3.1 3.8 4.6 5.4 6.2 6.9 7.7
14 0.7 1.4 2.1 2.9 3.6 4.3 5.0 5.7 6.4 7.1
15 0.7 1.3 2.0 2.7 3.3 4.0 4.7 5.3 6.0 6.7
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16 0.6 1.3 1.9 2.5 3.1 3.8 4.4 5.0 5.6 6.3
17 0.6 1.2 1.8 2.4 2.9 3.5 4.1 4.7 5.3 5.9
18 0.6 1.1 1.7 2.2 2.8 3.3 3.9 4.4 5.0 5.6
19 0.5 1.1 1.6 2.1 2.6 3.2 3.7 4.2 4.7 5.3
20 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0
21 0.5 1.0 1.4 1.9 2.4 2.9 3.3 3.8 4.3 4.8
22 0.5 0.9 1.4 1.8 2.3 2.7 3.2 3.6 4.1 4.5
23 0.4 0.9 1.3 1.7 2.2 2.6 3.0 3.5 3.9 4.3
24 0.4 0.8 1.3 1.7 2.1 2.5 2.9 3.3 3.8 4.2
25 0.4 0.8 1.2 1.6 2.0 2.4 2.8 3.2 3.6 4.0
26 0.4 0.8 1.2 1.5 1.9 2.3 2.7 3.1 3.5 3.8
27 0.4 0.7 1.1 1.5 1.9 2.2 2.6 3.0 3.3 3.7
28 0.4 0.7 1.1 1.4 1.8 2.1 2.5 2.9 3.2 3.6
29 0.3 0.7 1.0 1.4 1.7 2.1 2.4 2.8 3.1 3.4
30 0.3 0.7 1.0 1.3 1.7 2.0 2.3 2.7 3.0 3.3
31 0.3 0.6 1.0 1.3 1.6 1.9 2.3 2.6 2.9 3.2
32 0.3 0.6 0.9 1.3 1.6 1.9 2.2 2.5 2.8 3.1
33 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.7 3.0
34 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.6 2.9
35 0.3 0.6 0.9 1.1 1.4 1.7 2.0 2.3 2.6 2.9
36 0.3 0.6 0.8 1.1 1.4 1.7 1.9 2.2 2.5 2.8
37 0.3 0.5 0.8 1.1 1.4 1.6 1.9 2.2 2.4 2.7
38 0.3 0.5 0.8 1.1 1.3 1.6 1.8 2.1 2.4 2.6
39 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.1 2.3 2.6
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40 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.0 2.3 2.5
41 0.2 0.5 0.7 1.0 1.2 1.5 1.7 2.0 2.2 2.4
42 0.2 0.5 0.7 1.0 1.2 1.4 1.7 1.9 2.1 2.4
43 0.2 0.5 0.7 0.9 1.2 1.4 1.6 1.9 2.1 2.3
44 0.2 0.5 0.7 0.9 1.1 1.4 1.6 1.8 2.0 2.3
45 0.2 0.4 0.7 0.9 1.1 1.3 1.6 1.8 2.0 2.2
46 0.2 0.4 0.7 0.9 1.1 1.3 1.5 1.7 2.0 2.2
47 0.2 0.4 0.6 0.9 1.1 1.3 1.5 1.7 1.9 2.1
48 0.2 0.4 0.6 0.8 1.0 1.3 1.5 1.7 1.9 2.1
49 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
50 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
The Employer’s Contribution Rate Shall Be:
0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 0.9 1.0
When the State
Experience
Factor
Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1% 110% 120% 130% 140% 150% 160% 170% 180% 190% 200%
2 55.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0
3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7
4 27.5 30.0 32.5 35.0 37.5 40.0 42.5 45.0 47.5 50.0
5 22.0 24.0 26.0 28.0 30.0 32.0 34.0 36.0 38.0 40.0
6 18.3 20.0 21.7 23.3 25.0 26.7 28.3 30.0 31.7 33.3
7 15.7 17.1 18.6 20.0 21.4 22.9 24.3 25.7 27.1 28.6
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8 13.8 15.0 16.3 17.5 18.8 20.0 21.3 22.5 23.8 25.0
9 12.2 13.3 14.4 15.6 16.7 17.8 18.9 20.0 21.1 22.2
10 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0
11 10.0 10.9 11.8 12.7 13.6 14.5 15.5 16.4 17.3 18.2
12 9.2 10.0 10.8 11.7 12.5 13.3 14.2 15.0 15.8 16.7
13 8.5 9.2 10.0 10.8 11.5 12.3 13.1 13.8 14.6 15.4
14 7.9 8.6 9.3 10.0 10.7 11.4 12.1 12.9 13.6 14.3
15 7.3 8.0 8.7 9.3 10.0 10.7 11.3 12.0 12.7 13.3
16 6.9 7.5 8.1 8.8 9.4 10.0 10.6 11.3 11.9 12.5
17 6.5 7.1 7.6 8.2 8.8 9.4 10.0 10.6 11.2 11.8
18 6.1 6.7 7.2 7.8 8.3 8.9 9.4 10.0 10.6 11.1
19 5.8 6.3 6.8 7.4 7.9 8.4 8.9 9.5 10.0 10.5
20 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0
21 5.2 5.7 6.2 6.7 7.1 7.6 8.1 8.6 9.0 9.5
22 5.0 5.5 5.9 6.4 6.8 7.3 7.7 8.2 8.6 9.1
23 4.8 5.2 5.7 6.1 6.5 7.0 7.4 7.8 8.3 8.7
24 4.6 5.0 5.4 5.8 6.3 6.7 7.1 7.5 7.9 8.3
25 4.4 4.8 5.2 5.6 6.0 6.4 6.8 7.2 7.6 8.0
26 4.2 4.6 5.0 5.4 5.8 6.2 6.5 6.9 7.3 7.7
27 4.1 4.4 4.8 5.2 5.6 5.9 6.3 6.7 7.0 7.4
28 3.9 4.3 4.6 5.0 5.4 5.7 6.1 6.4 6.8 7.1
29 3.8 4.1 4.5 4.8 5.2 5.5 5.9 6.2 6.6 6.9
30 3.7 4.0 4.3 4.7 5.0 5.3 5.7 6.0 6.3 6.7
31 3.5 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1 6.5
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32 3.4 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9 6.3
33 3.3 3.6 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1
34 3.2 3.5 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9
35 3.1 3.4 3.7 4.0 4.3 4.6 4.9 5.1 5.4 5.7
36 3.1 3.3 3.6 3.9 4.2 4.4 4.7 5.0 5.3 5.6
37 3.0 3.2 3.5 3.8 4.1 4.3 4.6 4.9 5.1 5.4
38 2.9 3.2 3.4 3.7 3.9 4.2 4.5 4.7 5.0 5.3
39 2.8 3.1 3.3 3.6 3.8 4.1 4.4 4.6 4.9 5.1
40 2.8 3.0 3.3 3.5 3.8 4.0 4.3 4.5 4.8 5.0
41 2.7 2.9 3.2 3.4 3.7 3.9 4.1 4.4 4.6 4.9
42 2.6 2.9 3.1 3.3 3.6 3.8 4.0 4.3 4.5 4.8
43 2.6 2.8 3.0 3.3 3.5 3.7 4.0 4.2 4.4 4.7
44 2.5 2.7 3.0 3.2 3.4 3.6 3.9 4.1 4.3 4.5
45 2.4 2.7 2.9 3.1 3.3 3.6 3.8 4.0 4.2 4.4
46 2.4 2.6 2.8 3.0 3.3 3.5 3.7 3.9 4.1 4.3
47 2.3 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0 4.3
48 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.8 4.0 4.2
49 2.2 2.4 2.7 2.9 3.1 3.3 3.5 3.7 3.9 4.1
50 2.2 2.4 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0
The Employer’s Contribution Rate Shall Be:
1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 2.0
When the State
Experience
Factor
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Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1% 210% 220% 230% 240% 250% 260% 270% 280% 290% 300%
2 105.0 110.0 115.0 120.0 125.0 130.0 135.0 140.0 145.0 150.0
3 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0
4 52.5 55.0 57.5 60.0 62.5 65.0 67.5 70.0 72.5 75.0
5 42.0 44.0 46.0 48.0 50.0 52.0 54.0 56.0 58.0 60.0
6 35.0 36.7 38.3 40.0 41.7 43.3 45.0 46.7 48.3 50.0
7 30.0 31.4 32.9 34.3 35.7 37.1 38.6 40.0 41.4 42.9
8 26.3 27.5 28.8 30.0 31.3 32.5 33.8 35.0 36.3 37.5
9 23.3 24.4 25.6 26.7 27.8 28.9 30.0 31.1 32.2 33.3
10 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0
11 19.1 20.0 20.9 21.8 22.7 23.6 24.5 25.5 26.4 27.3
12 17.5 18.3 19.2 20.0 20.8 21.7 22.5 23.3 24.2 25.0
13 16.2 16.9 17.7 18.5 19.2 20.0 20.8 21.5 22.3 23.1
14 15.0 15.7 16.4 17.1 17.9 18.6 19.3 20.0 20.7 21.4
15 14.0 14.7 15.3 16.0 16.7 17.3 18.0 18.7 19.3 20.0
16 13.1 13.8 14.4 15.0 15.6 16.3 16.9 17.5 18.1 18.8
17 12.4 12.9 13.5 14.1 14.7 15.3 15.9 16.5 17.1 17.6
18 11.7 12.2 12.8 13.3 13.9 14.4 15.0 15.6 16.1 16.7
19 11.1 11.6 12.1 12.6 13.2 13.7 14.2 14.7 15.3 15.8
20 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0
21 10.0 10.5 11.0 11.4 11.9 12.4 12.9 13.3 13.8 14.3
22 9.5 10.0 10.5 10.9 11.4 11.8 12.3 12.7 13.2 13.6
23 9.1 9.6 10.0 10.4 10.9 11.3 11.7 12.2 12.6 13.0
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24 8.8 9.2 9.6 10.0 10.4 10.8 11.3 11.7 12.1 12.5
25 8.4 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.6 12.0
26 8.1 8.5 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.5
27 7.8 8.1 8.5 8.9 9.3 9.6 10.0 10.4 10.7 11.1
28 7.5 7.9 8.2 8.6 8.9 9.3 9.6 10.0 10.4 10.7
29 7.2 7.6 7.9 8.3 8.6 9.0 9.3 9.7 10.0 10.3
30 7.0 7.3 7.7 8.0 8.3 8.7 9.0 9.3 9.7 10.0
31 6.8 7.1 7.4 7.7 8.1 8.4 8.7 9.0 9.4 9.7
32 6.6 6.9 7.2 7.5 7.8 8.1 8.4 8.8 9.1 9.4
33 6.4 6.7 7.0 7.3 7.6 7.9 8.2 8.5 8.8 9.1
34 6.2 6.5 6.8 7.1 7.4 7.6 7.9 8.2 8.5 8.8
35 6.0 6.3 6.6 6.9 7.1 7.4 7.7 8.0 8.3 8.6
36 5.8 6.1 6.4 6.7 6.9 7.2 7.5 7.8 8.1 8.3
37 5.7 5.9 6.2 6.5 6.8 7.0 7.3 7.6 7.8 8.1
38 5.5 5.8 6.1 6.3 6.6 6.8 7.1 7.4 7.6 7.9
39 5.4 5.6 5.9 6.2 6.4 6.7 6.9 7.2 7.4 7.7
40 5.3 5.5 5.8 6.0 6.3 6.5 6.8 7.0 7.3 7.5
41 5.1 5.4 5.6 5.9 6.1 6.3 6.6 6.8 7.1 7.3
42 5.0 5.2 5.5 5.7 6.0 6.2 6.4 6.7 6.9 7.1
43 4.9 5.1 5.3 5.6 5.8 6.0 6.3 6.5 6.7 7.0
44 4.8 5.0 5.2 5.5 5.7 5.9 6.1 6.4 6.6 6.8
45 4.7 4.9 5.1 5.3 5.6 5.8 6.0 6.2 6.4 6.7
46 4.6 4.8 5.0 5.2 5.4 5.7 5.9 6.1 6.3 6.5
47 4.5 4.7 4.9 5.1 5.3 5.5 5.7 6.0 6.2 6.4
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48 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0 6.3
49 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9 6.1
50 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0
The Employer’s Contribution Rate Shall Be:
2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 3.0
When the State
Experience
Factor
Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1% 310% 320% 330% 340% 350% 360% 370% 380% 390% 400%
2 155.0 160.0 165.0 170.0 175.0 180.0 185.0 190.0 195.0 200.0
3 103.3 106.7 110.0 113.3 116.7 120.0 123.3 126.7 130.0 133.3
4 77.5 80.0 82.5 85.0 87.5 90.0 92.5 95.0 97.5 100.0
5 62.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0
6 51.7 53.3 55.0 56.7 58.3 60.0 61.7 63.3 65.0 66.7
7 44.3 45.7 47.1 48.6 50.0 51.4 52.9 54.3 55.7 57.1
8 38.8 40.0 41.3 42.5 43.8 45.0 46.3 47.5 48.8 50.0
9 34.4 35.6 36.7 37.8 38.9 40.0 41.1 42.2 43.3 44.4
10 31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0
11 28.2 29.1 30.0 30.9 31.8 32.7 33.6 34.5 35.5 36.4
12 25.8 26.7 27.5 28.3 29.2 30.0 30.8 31.7 32.5 33.3
13 23.8 24.6 25.4 26.2 26.9 27.7 28.5 29.2 30.0 30.8
14 22.1 22.9 23.6 24.3 25.0 25.7 26.4 27.1 27.9 28.6
15 20.7 21.3 22.0 22.7 23.3 24.0 24.7 25.3 26.0 26.7
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16 19.4 20.0 20.6 21.3 21.9 22.5 23.1 23.8 24.4 25.0
17 18.2 18.8 19.4 20.0 20.6 21.2 21.8 22.4 22.9 23.5
18 17.2 17.8 18.3 18.9 19.4 20.0 20.6 21.1 21.7 22.2
19 16.3 16.8 17.4 17.9 18.4 18.9 19.5 20.0 20.5 21.1
20 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0
21 14.8 15.2 15.7 16.2 16.7 17.1 17.6 18.1 18.6 19.0
22 14.1 14.5 15.0 15.5 15.9 16.4 16.8 17.3 17.7 18.2
23 13.5 13.9 14.3 14.8 15.2 15.7 16.1 16.5 17.0 17.4
24 12.9 13.3 13.8 14.2 14.6 15.0 15.4 15.8 16.3 16.7
25 12.4 12.8 13.2 13.6 14.0 14.4 14.8 15.2 15.6 16.0
26 11.9 12.3 12.7 13.1 13.5 13.8 14.2 14.6 15.0 15.4
27 11.5 11.9 12.2 12.6 13.0 13.3 13.7 14.1 14.4 14.8
28 11.1 11.4 11.8 12.1 12.5 12.9 13.2 13.6 13.9 14.3
29 10.7 11.0 11.4 11.7 12.1 12.4 12.8 13.1 13.4 13.8
30 10.3 10.7 11.0 11.3 11.7 12.0 12.3 12.7 13.0 13.3
31 10.0 10.3 10.6 11.0 11.3 11.6 11.9 12.3 12.6 12.9
32 9.7 10.0 10.3 10.6 10.9 11.3 11.6 11.9 12.2 12.5
33 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8 12.1
34 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8
35 8.9 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.1 11.4
36 8.6 8.9 9.2 9.4 9.7 10.0 10.3 10.6 10.8 11.1
37 8.4 8.6 8.9 9.2 9.5 9.7 10.0 10.3 10.5 10.8
38 8.2 8.4 8.7 8.9 9.2 9.5 9.7 10.0 10.3 10.5
39 7.9 8.2 8.5 8.7 9.0 9.2 9.5 9.7 10.0 10.3
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40 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8 10.0
41 7.6 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8
42 7.4 7.6 7.9 8.1 8.3 8.6 8.8 9.0 9.3 9.5
43 7.2 7.4 7.7 7.9 8.1 8.4 8.6 8.8 9.1 9.3
44 7.0 7.3 7.5 7.7 8.0 8.2 8.4 8.6 8.9 9.1
45 6.9 7.1 7.3 7.6 7.8 8.0 8.2 8.4 8.7 8.9
46 6.7 7.0 7.2 7.4 7.6 7.8 8.0 8.3 8.5 8.7
47 6.6 6.8 7.0 7.2 7.4 7.7 7.9 8.1 8.3 8.5
48 6.5 6.7 6.9 7.1 7.3 7.5 7.7 7.9 8.1 8.3
49 6.3 6.5 6.7 6.9 7.1 7.3 7.6 7.8 8.0 8.2
50 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.6 7.8 8.0
The Employer’s Contribution Rate Shall Be:
3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 4.0
When the State
Experience
Factor
Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1% 410% 420% 430% 440% 450% 460% 470% 480% 490% 500%
2 205.0 210.0 215.0 220.0 225.0 230.0 235.0 240.0 245.0 250.0
3 136.7 140.0 143.3 146.7 150.0 153.3 156.7 160.0 163.3 166.7
4 102.5 105.0 107.5 110.0 112.5 115.0 117.5 120.0 122.5 125.0
5 82.0 84.0 86.0 88.0 90.0 92.0 94.0 96.0 98.0 100.0
6 68.3 70.0 71.7 73.3 75.0 76.7 78.3 80.0 81.7 83.3
7 58.6 60.0 61.4 62.9 64.3 65.7 67.1 68.6 70.0 71.4
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8 51.3 52.5 53.8 55.0 56.3 57.5 58.8 60.0 61.3 62.5
9 45.6 46.7 47.8 48.9 50.0 51.1 52.2 53.3 54.4 55.6
10 41.0 42.0 43.0 44.0 45.0 46.0 47.0 48.0 49.0 50.0
11 37.3 38.2 39.1 40.0 40.9 41.8 42.7 43.6 44.5 45.5
12 34.2 35.0 35.8 36.7 37.5 38.3 39.2 40.0 40.8 41.7
13 31.5 32.3 33.1 33.8 34.6 35.4 36.2 36.9 37.7 38.5
14 29.3 30.0 30.7 31.4 32.1 32.9 33.6 34.3 35.0 35.7
15 27.3 28.0 28.7 29.3 30.0 30.7 31.3 32.0 32.7 33.3
16 25.6 26.3 26.9 27.5 28.1 28.8 29.4 30.0 30.6 31.3
17 24.1 24.7 25.3 25.9 26.5 27.1 27.6 28.2 28.8 29.4
18 22.8 23.3 23.9 24.4 25.0 25.6 26.1 26.7 27.2 27.8
19 21.6 22.1 22.6 23.2 23.7 24.2 24.7 25.3 25.8 26.3
20 20.5 21.0 21.5 22.0 22.5 23.0 23.5 24.0 24.5 25.0
21 19.5 20.0 20.5 21.0 21.4 21.9 22.4 22.9 23.3 23.8
22 18.6 19.1 19.5 20.0 20.5 20.9 21.4 21.8 22.3 22.7
23 17.8 18.3 18.7 19.1 19.6 20.0 20.4 20.9 21.3 21.7
24 17.1 17.5 17.9 18.3 18.8 19.2 19.6 20.0 20.4 20.8
25 16.4 16.8 17.2 17.6 18.0 18.4 18.8 19.2 19.6 20.0
26 15.8 16.2 16.5 16.9 17.3 17.7 18.1 18.5 18.8 19.2
27 15.2 15.6 15.9 16.3 16.7 17.0 17.4 17.8 18.1 18.5
28 14.6 15.0 15.4 15.7 16.1 16.4 16.8 17.1 17.5 17.9
29 14.1 14.5 14.8 15.2 15.5 15.9 16.2 16.6 16.9 17.2
30 13.7 14.0 14.3 14.7 15.0 15.3 15.7 16.0 16.3 16.7
31 13.2 13.5 13.9 14.2 14.5 14.8 15.2 15.5 15.8 16.1
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32 12.8 13.1 13.4 13.8 14.1 14.4 14.7 15.0 15.3 15.6
33 12.4 12.7 13.0 13.3 13.6 13.9 14.2 14.5 14.8 15.2
34 12.1 12.4 12.6 12.9 13.2 13.5 13.8 14.1 14.4 14.7
35 11.7 12.0 12.3 12.6 12.9 13.1 13.4 13.7 14.0 14.3
36 11.4 11.7 11.9 12.2 12.5 12.8 13.1 13.3 13.6 13.9
37 11.1 11.4 11.6 11.9 12.2 12.4 12.7 13.0 13.2 13.5
38 10.8 11.1 11.3 11.6 11.8 12.1 12.4 12.6 12.9 13.2
39 10.5 10.8 11.0 11.3 11.5 11.8 12.1 12.3 12.6 12.8
40 10.3 10.5 10.8 11.0 11.3 11.5 11.8 12.0 12.3 12.5
41 10.0 10.2 10.5 10.7 11.0 11.2 11.5 11.7 12.0 12.2
42 9.8 10.0 10.2 10.5 10.7 11.0 11.2 11.4 11.7 11.9
43 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.2 11.4 11.6
44 9.3 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.1 11.4
45 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9 11.1
46 8.9 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9
47 8.7 8.9 9.1 9.4 9.6 9.8 10.0 10.2 10.4 10.6
48 8.5 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2 10.4
49 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2
50 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0
The Employer’s Contribution Rate Shall Be:
4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 5.0
When the State
Experience
Factor
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Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1% 510% 520% 530% 540%
2 255.0 260.0 265.0 270.0
3 170.0 173.3 176.7 180.0
4 127.5 130.0 132.5 135.0
5 102.0 104.0 106.0 108.0
6 85.0 86.7 88.3 90.0
7 72.9 74.3 75.7 77.1
8 63.8 65.0 66.3 67.5
9 56.7 57.8 58.9 60.0
10 51.0 52.0 53.0 54.0
11 46.4 47.3 48.2 49.1
12 42.5 43.3 44.2 45.0
13 39.2 40.0 40.8 41.5
14 36.4 37.1 37.9 38.6
15 34.0 34.7 35.3 36.0
16 31.9 32.5 33.1 33.8
17 30.0 30.6 31.2 31.8
18 28.3 28.9 29.4 30.0
19 26.8 27.4 27.9 28.4
20 25.5 26.0 26.5 27.0
21 24.3 24.8 25.2 25.7
22 23.2 23.6 24.1 24.5
23 22.2 22.6 23.0 23.5
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24 21.3 21.7 22.1 22.5
25 20.4 20.8 21.2 21.6
26 19.6 20.0 20.4 20.8
27 18.9 19.3 19.6 20.0
28 18.2 18.6 18.9 19.3
29 17.6 17.9 18.3 18.6
30 17.0 17.3 17.7 18.0
31 16.5 16.8 17.1 17.4
32 15.9 16.3 16.6 16.9
33 15.5 15.8 16.1 16.4
34 15.0 15.3 15.6 15.9
35 14.6 14.9 15.1 15.4
36 14.2 14.4 14.7 15.0
37 13.8 14.1 14.3 14.6
38 13.4 13.7 13.9 14.2
39 13.1 13.3 13.6 13.8
40 12.8 13.0 13.3 13.5
41 12.4 12.7 12.9 13.2
42 12.1 12.4 12.6 12.9
43 11.9 12.1 12.3 12.6
44 11.6 11.8 12.0 12.3
45 11.3 11.6 11.8 12.0
46 11.1 11.3 11.5 11.7
47 10.9 11.1 11.3 11.5
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48 10.6 10.8 11.0 11.3
49 10.4 10.6 10.8 11.0
50 10.2 10.4 10.6 10.8
The Employer’s Contribution Rate Shall Be:
5.1 5.2 5.3 5.4
If the employer’s benefit wage ratio exceeds the amount in the
last column of the table on the line for the curren t year’s state
experience factor, his contribution rate shall be five and five -
tenths percent (5.5%).
CONDITIONAL FACTOR RATE
Conditional
Factor
Rate
Is: 0.1% 0.2% 0.3% 0.4% 0.5% 0.6% 0.7% 0.8% 0.9% 1.0% 1.1%
A 0.4% 0.4% 0.5% 0.7% 0.8% 0.9% 1.0% 1.1% 1.2% 1.3% 1.4%
B 0.4% 0.5% 0.6% 0.7% 0.8% 1.0% 1.0% 1.1% 1.2% 1.3% 1.5%
C 0.5% 0.6% 0.7% 0.8% 1.0% 1.1% 1.2% 1.3% 1.4% 1.6% 1.7%
D 0.7% 0.9% 1.1% 1.2% 1.4% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1%
1.2% 1.3% 1.4% 1.5% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2%
A 1.5% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5%
B 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5% 2.6%
C 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5% 2.6% 2.7% 2.8% 2.9%
D 2.2% 2.3% 2.5% 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3%
2.3% 2.4% 2.5% 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3%
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A 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6%
B 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6% 3.7%
C 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0%
D 3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4%
3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4%
A 3.7% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4% 4.5% 4.6%
B 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4% 4.5% 4.6% 4.7% 4.8%
C 4.1% 4.2% 4.3% 4.4% 4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1%
D 4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5%
4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5%
A 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5% 5.6% 5.7%
B 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5% 5.6% 5.7% 5.8% 5.9%
C 5.2% 5.3% 5.4% 5.5% 5.6% 5.7% 5.8% 5.9% 6.0% 6.1% 6.2%
D 5.6% 5.7% 5.8% 5.9% 6.0% 6.1% 6.2% 6.3% 6.3% 6.4% 6.5%
SECTION 3. AMENDATORY 40 O.S. 2021, Section 3 -113, is
amended to read as follows:
Section 3-113. CONDITIONAL FACTORS.
For each calendar year commencing after December 31, 2006,
except for those employers with a benefit wage ratio of zero (0) and
as otherwise provided in this section, the contribution rate for
each employer for the calendar year shall be increased, in the
circumstances and in the amounts as follows:
(1) - Condition “a” - If the balance of the unemployment
compensation fund is less than three and one -half (3 1/2) times, but
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not less than three (3) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), on July 1 of any given year, the contribution rate for
the next calendar year for each employer whose benefit wage ratio
with respect to that year is zero percent (0%) shall be increased by
one-tenth of one percent (1/10 of 1%) of wages paid by the employer
during the year; the contribution rate for each employer whose
benefit rate wage ratio with respect to that year is more than zero
percent (0%), but not more than one -tenth of one percent (1/10 of
1%), shall be increased by two -tenths of one percent (2/10 of 1%) of
wages paid by the employer during the year and the contribution rate
for each employer whose benefit wage ratio with respect to that year
is more than one-tenth of one percent (1/10 of 1%), shall be
increased by three-tenths of one percent (3/10 of 1%) of w ages paid
by the employer during that year delineated on the Conditional
Factor Rate table as provided in Section 3 -109 of this title in the
“A” row for the applicable taxable wage ratio .
(2) - Condition “b” - If the balance of the unemployment
compensation fund is less than three (3) times, but not less than
two and one-half (2 1/2) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), as of July 1 of any given year, the contribution rate
for the next calendar year for each employer shall be increased by
thirty-three and one-third percent (33 1/3 %) of the rate; provided
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that the total rate, if not a multiple of one -tenth of one percent
(1/10 of 1%), shall be computed to the next higher mult iple of one-
tenth of one percent (1/10 of 1%) of wages paid by the employer
during that year; provided, further, that the contribution rate for
each employer whose benefit wage ratio with respect to that year is
zero percent (0%) shall be increased by two-tenths one-tenth of one
percent (2/10 (1/10 of 1%) of wages paid by the employer during that
year; the contribution rate for each employer whose benefit wage
ratio with respect to that year is more than zero percent (0%), but
not more than one-tenth of one percent (1/10 of 1%), shall be
increased by three-tenths two-tenths of one percent (3/10 (2/10 of
1%) of wages paid by the employer during that year; and the
contribution rate for each employer whose benefit wage ratio with
respect to that year is more th an one-tenth of one percent (1/10 of
1%), shall be increased by at least four -tenths of one percent (4/10
of 1%) of wages paid by the employer during that year delineated on
the Conditional Factor Rate table as provided in Section 3 -109 of
this title in the “B” row for the applicable taxable wage ratio .
(3) - Condition “c” - If the balance of the unemployment
compensation fund is less than two and one -half (2 1/2) times, but
not less than two (2) times, the net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters divided
by five (5), as of July 1 of any given year, the contribution rate
for the next calendar year for each employer shall be increased by
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one-half (1/2) of that rate; provided that the total rate, if not a
multiple of one-tenth of one percent (1/10 of 1%), shall be computed
to the next higher multiple of one -tenth of one percent (1/10 of 1%)
of wages paid by the employer during that year ; provided, further,
that the contribution rate for each employer whose benefit wage
ratio with respect to that year is zero percent (0%) shall be
increased by three-tenths one-tenth of one percent (3/10 (1/10 of
1%) of wages paid by the employer during that year; the contribution
rate for each employer whose benefit wage ratio with respect to that
year is more than zero percent (0%), but not more than one -tenth of
one percent (1/10 of 1%), shall be increased by four-tenths three-
tenths of one percent (4/10 (3/10 of 1%) of wages paid by the
employer during that year; and the contribu tion rate for each
employer whose benefit wage ratio with respect to that year is more
than one-tenth of one percent (1/10 of 1%), shall be increased by at
least five-tenths of one percent (5/10 of 1%) of wages paid by the
employer during that year delineated on the Conditional Factor Rate
table as provided in Section 3 -109 of this title in the “C” row for
the applicable taxable wage ratio .
(4) - Condition “d” - If the balance of the unemployment
compensation fund is less than two (2) times the net benefits paid
for the most recent twenty (20) consecutive completed calendar
quarters divided by five (5), as of July 1 of any given year, the
contribution rate for the next calendar year for each employer shall
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be increased by sixty -six and two-thirds percent (66 2/3 %) of the
rate; provided that the total rate, if not a multiple of one -tenth
of one percent (1/10 of 1%) shall be computed to the next higher
multiple of one-tenth of one percent (1/10 of 1%) of wages paid by
the employer during that year; provided, f urther, that the
contribution rate for each employer whose benefit wage ratio with
respect to that year is zero percent (0%) shall be increased by
four-tenths two-tenths of one percent (4/10 (2/10 of 1%) of wages
paid by the employer during that year; the contribution rate for
each employer whose benefit wage ratio with respect to that year is
more than zero percent (0%), but not more than one -tenth of one
percent (1/10 of 1%), shall be increased by five -tenths of one
percent (5/10 of 1%) of wages paid by t he employer during that year;
the contribution rate for each employer whose benefit wage ratio
with respect to that year is more than one -tenth of one percent
(1/10 of 1%), shall be increased by at least six -tenths of one
percent (6/10 of 1%) of wages paid by the employer during that year
delineated on the Conditional Factor Rate table as provided in
Section 3-109 of this title in the “D” row for the applicable
taxable wage ratio.
(5) The contribution rate, excluding any surcharge, for an
employer whose contribution rate is three and four -tenths percent
(3.4%) or more shall not be increased by more than two (2)
percentage points in any two (2) consecutive years. The
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contribution rate, excluding any surcharge, for an employer whose
contribution rate is less than three and four-tenths percent (3.4%)
shall not be increased to more than five and four -tenths percent
(5.4%) in one (1) year.
For the purposes of this section “net benefits paid for the most
recent twenty (20) consecutive completed calendar quarters ” means
the total amount of monies withdrawn from this state ’s account in
the unemployment trust fund in the United States Treasury for each
of the most recent twenty (20) consecutive completed calendar
quarters, plus the balance in the benefit account at t he start of
the period, less the balance in the benefit account at the end of
the period. The contribution rate for those employers with a
benefit wage ratio of zero (0) shall be two -tenths of one percent
(2/10 of 1%) during those years when the fund is i n conditions “a”,
“b”, and “c”, and shall be three -tenths of one percent (3/10 of 1%)
during those years when the fund is in condition “d”.
(6) Beginning January 1, 1996, except for this paragraph and
paragraph (7) of this section, the provisions of this section shall
be suspended until the Unemployment Trust Fund reaches a High Cost
Multiple of one and one -fourth (1 1/4). The Oklahoma Employment
Security Commission shall determine the High Cost Multiple at the
end of each calendar year and shall include the result of its
computation in a regularly published periodical together with other
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employment-related data. As used in this section, “High Cost
Multiple” shall be a figure computed as follows:
(a) first, net fund reserves in the Unemployment
Compensation Fund as of the date of each computation
required by this section shall be divided by total
wages earned in insured employment for the twelve (12)
months preceding the date of the quarterly High Cost
Multiple computation,
(b) second, the result of the co mputation from
subparagraph (a) of this paragraph shall be divided by
a figure which is a quotient derived from the
computation of the High -Cost Rate contained in
subparagraph (c) of this paragraph, and
(c) third, the highest ratio of total state benefit
payments experienced previously in any twelve (12)
consecutive months to total wages earned in insured
employment for the same period shall be the High -Cost
Rate.
The result of all computations contained in subparagraphs (a)
through (c) of this paragraph, p erformed in the sequence as
specified in this section, shall be known as the High Cost
Multiple;.
(7) Prior to the beginning of each calendar year, the
Commission shall prepare an estimate of the financial condition of
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the trust fund. If the estimate for the year shows the balance, at
any time during the year, will fall below the High Cost Multiple as
defined in paragraph (6) of this section, then the Commission shall
reinstate the suspended provisions of this section.
SECTION 4. AMENDATORY 40 O.S. 2021, Section 3 -114, is
amended to read as follows:
Section 3-114. ESTIMATE OF FINANCIAL CONDITION OF FUND -
SURCHARGE. Prior to the beginning of each calendar quarter, the
Oklahoma Employment Security Commission shall prepare an esti mate of
the financial condition of the fund for the quarter. If the
estimate for any quarter shows a balance at any time during the
quarter of less than Twenty-five Million Dollars ($25,000,000.00)
Fifty Million Dollars ($50,000,000.00) , the Commission shall assess
and collect a surcharge for that calendar quarter in an amount
sufficient to keep the balance at Twenty-five Million Dollars
($25,000,000.00) Fifty Million Dollars ($50,000,000.00) , except as
otherwise provided in this section.
The surcharge shall be charged to each employer in proportion to
the employer’s total tax liability as of the last completed quarter
for the current calendar year and shall not exceed thirty -three and
one-third percent (33 1/3%) per taxable year.
In a state of emergency de clared by the Governor, the Oklahoma
Legislature, the United States President or the U.S. Congress, the
Commission shall have the following authority:
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1. If a state of emergency directly and adversely impacts the
fund and if the estimate for any quarter i n a declared state of
emergency shows a balance at any time during the quarter of less
than Twenty-five Million Dollars ($25,000,000.00) Fifty Million
Dollars ($50,000,000.00) , the Commission shall have authority to:
a. claim up to twenty-five percent (25%) of the federal
emergency relief funds made available to the state, if
any,
b. decrease the surcharge to be charged to each employer
to a percentage rate that is sufficient to bring the
balance of the fund to Twenty-five Million Dollars
($25,000,000.00) Fifty Million Dollars
($50,000,000.00),
c. borrow federal funds in amounts determined necessary
by the Commission,
d. allow the balance of the fund to remain less than
Twenty-five Million Dollars ($25,000,000.00) Fifty
Million Dollars ($50,000,000.00) but not less than Ten
Million Dollars ($10,000,000.00), or
e. use any combination of the provisions of subparagraph
a, b, c or d of this subsection to supplement the
fund; and
2. When a state of emergency does not directly impact the fund,
the Commission shall adhere to the required duty to assess and
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collect a surcharge for that calendar quarter in an amount
sufficient to keep the fund balance at Twenty-five Million Dollars
($25,000,000.00) Fifty Million Dollars ($50,000,000.00) .
SECTION 5. This act shall become effective November 1, 2025.
COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET , dated
04/16/2025 - DO PASS, As Coauthored .