SECTION 240:10-5-70. Termination of individual reimbursing employers

(a)   Assessment of regular and extended benefits. Title 40 O.S. Sections 3-701 through 3-706 and Sections 3-801 through 3-810 establish provisions whereby state, local governments and nonprofit organizations may elect to reimburse the Commission for benefits paid in lieu of payment of contributions.

(1)   Each employer must file a quarterly wage report on or before the last day of the month following the calendar quarter to be reported.

(2)   At the end of each calendar quarter, the Commission shall assess and notify the reimbursing employer as to the amount of regular and extended benefits paid by the Commission during such quarter that is attributable to service in the employ of such employer.

(3)   Said assessment shall be immediately due and payable and shall bear interest after forty-five (45) days from date of statement at the rate of one percent (1%) per month until paid.

(b)   Penalties.

(1)   If the employer fails or refuses to pay said assessment after same has become delinquent within forty (45) days after written notice for payment has been mailed, a penalty of five percent (5%) of the amount due shall be added to the assessment. [40:3-806 A]

(2)   If the employer who elects to make such reimbursement in lieu of contributions fails or refuses to file required wage report(s) within fifteen (15) days after written notice has been mailed to such employer by the Commission, a penalty of Ten Dollars ($10.00) for each day until such report is filed with a maximum of One Hundred Dollars ($100.00) [40:3-806 B] will be imposed against such employer and shall be collected as provided by the OES Act.

(3)   Any employer who has elected to make a reimbursement and such election has been in effect for two (2) or more calendar years that is delinquent in filing wage reports as required, or fails to pay the full reimbursement costs, including any interests and penalties and where such delinquency is more than forty-five (45) days and continues through the last day of the calendar year, shall result in the Commission automatically terminating such reimbursing employer's election to "reimburse payments in lieu of contributions."

(c)   Reimbursement of regular and extended benefits. Title 40 O.S. Sections 3-701 through 3-706 and Sections 3-801 through 3-810 provide that electing employers are to reimburse the Commission in full for any amount on both regular or extended benefits paid that are attributable to service in the employ of such employers. Reimbursement shall be made by the employers with respect to payments made for weeks of unemployment which begin during the "effective period" of such election. The "effective period" is hereby defined to begin with the first day of the calendar quarter or year such employers' election to reimburse is effective that is approved by the Commission. The "effective period" shall continue through each calendar year until such election has been terminated by the Commission and thereafter until such time that any regular or extended benefits could be payable based on wages having been paid and reported to the Commission for any calendar quarters prior to the effective date of termination to reimburse payments in lieu of contributions.

(d)   Application to terminate. Application to terminate the reimbursement procedure after two (2) calendar years may be made on or before the last day of January immediately following the beginning of the calendar year for which such termination shall first be effective.

[Source: Amended at 8 Ok Reg 2301, eff 6-13-91; Amended at 11 Ok Reg 1603, eff 5-12-94]