Okla. Admin. Code § 240:10-5-91
Current through Vol. 42, No. 7, December 16, 2024
Section 240:10-5-91 - Employer's Quarterly Contribution Wage Reports(a)Due date of report. Each employer shall report both contributions and "wages paid" (as defined in OAC 240:10-1-2) through the Employer Portal on the Commission Internet website, or if an exception has been granted, on paper Form OES-3, Employer's Quarterly Contribution and Wage Report, for each quarterly period in which the employer is subject to the Employment Security Act of 1980, on or before the last day of the month following the calendar quarter to be reported. However, an employing unit which has not previously qualified as an employer under the Employment Security Act of 1980 and who first qualifies as an employer during a calendar year shall file Form OES-3, Employer's Quarterly Contribution and Wage Reports, for all past periods of that calendar year on or before the due date for the quarterly report for that quarter in which such employing unit becomes an employer subject to the Employment Security Act of 1980.(b)Information required.(1) All instructions furnished with the official forms must be followed.(2) All information required on the official forms shall be given.(c)Date of filing. The date of filing of the Employer's Quarterly Contribution and Wage Report shall be determined by the date that an employer's fully completed report form is submitted for filing with the Commission pursuant to 40 O.S. §1224.(d)Report filing.(1) This subsection shall apply to all Employer's Quarterly Contribution and Wage Reports that are due for filing after January 1, 2011.(2) All employers with an assigned Oklahoma State Unemployment Tax Act (SUTA) account number shall be required to file the Employer's Quarterly Contribution and Wage Report through the employer portal on the Commission Internet website, unless an exception is granted by the Commission.(3) All third-party administrators shall be required to file the Employer's Quarterly Contribution and Wage Report through the employer portal on the Commission Internet website for clients with an assigned Oklahoma SUTA account number, unless an exception is granted by the Commission.(e)Payment of Tax. All employers with an assigned Oklahoma State Unemployment Tax Act (SUTA) account number and all third-party administrators shall be required to pay all amounts due for quarterly state unemployment taxes on or before the last day of the month following the calendar quarter to which the taxes relate. All employers and third- party administrators shall make payment through ACH debit/credit, wire by electronic fund transfer (EFT) or a credit card acceptable to the Commission; unless an exception is granted by the Commission for the employer or third-party administrator to make payment in an alternative method. A $1.50 service fee per check will be charged to an employer's account if a check is mailed to the Commission for contribution payments.(f)Authorization. This rule is authorized by 40 O.S. §§3-102, 4-302, and 4-503.Okla. Admin. Code § 240:10-5-91
Amended at 15 Ok Reg 1496, eff 5-11-98 ; Amended at 27 Ok Reg 821, eff 5-1-10 ; Amended at 27 Ok Reg 2623, eff 6-21-10 (emergency); Amended at 28 Ok Reg 1055, eff 6-15-11 ; Amended at 30 Ok Reg 484, eff 5-15-13
Amended by Oklahoma Register, Volume 36, Issue 21, July 15, 2019, eff. 7/25/2019Amended by Oklahoma Register, Volume 37, Issue 24, September 1, 2020, eff. 9/11/2020Amended by Oklahoma Register, Volume 39, Issue 24, September 1, 2022, eff. 9/11/2022Amended by Oklahoma Register, Volume 41, Issue 22, August 1, 2024, eff. 8/12/2024