1| STATE OF OKLAHOMA | | | 2| 1st Session of the 59th Legislature (2023) | | | 3|SENATE BILL 662 By: Rogers | | | 4| | | | 5| | | | 6| AS INTRODUCED | | | 7| An Act relating to employment security; amending 40 | | O.S. 2021, Section 1-218, which relates to the | 8| general definitions of the Employment Security Act of | | 1980; modifying definition; and providing an | 9| effective date. | | | 10| | | | 11| | | | 12|BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: | | | 13| SECTION 1. AMENDATORY 40 O.S. 2021, Section 1-218, is | | | 14|amended to read as follows: | | | 15| Section 1-218. | | | 16| WAGES. | | | 17| "Wages" means all remuneration for services from whatever | | | 18|source, includingcommissions and bonuses andthe cash value of all | | | 19|remuneration in any medium other than cash, and includes dismissal | | | 20|payments which the employer is required by law or contract to make. | | | 21|Gratuities customarily received by an individual in the course of | | | 22|work from persons other than the employing unit shall be treated as | | | 23|wages received from the employing unit. The reasonable cash value | | | 24|of remuneration in any medium other than cash, and the reasonable | | | Req. No. 234 Page 1 ___________________________________________________________________________
1|amount of gratuities, shall be estimated and determined in | | | 2|accordance with rules prescribed by the Oklahoma Employment Security | | | 3|Commission. If the Internal Revenue Code, at 26 USCA, Section 1 et | | | 4|seq., provides that a payment made by an employer to an employee is | | | 5|considered to be wages, that payment shall also be considered wages | | | 6|by the Oklahoma Employment Security Commission for the purposes of | | | 7|this act. The term wages shall not include: | | | 8| 1. The amount of any payment, with respect to services | | | 9|performed to or on behalf of an individual in its employ under a | | | 10|plan or system established by an employing unit which makes | | | 11|provision for individuals in its employ generally, or for a class or | | | 12|classes of such individuals, including any amount paid by an | | | 13|employing unit for insurance or annuities, or into a fund to provide | | | 14|for any such payment, on account of: | | | 15| a. retirement, other than employee contributions or | | | 16| deferrals under a qualified plan as described in 26 | | | 17| U.S.C., Section 401(k), 403(b), 408(k), 457, 7701(j) | | | 18| or 408(p), | | | 19| b. sickness or accident disability, | | | 20| c. medical and hospitalization expenses in connection | | | 21| with sickness or accident disability, | | | 22| d. death, provided the individual in its employ: | | | 23| (1) has not the option to receive, instead of | | | 24| provision for such death benefit, any part of | | | Req. No. 234 Page 2 ___________________________________________________________________________
1| such payment, or if such death benefit is | | | 2| insured, any part of the premium or contributions | | | 3| to premiums paid by the employing unit, and | | | 4| (2) has not the right, under the provisions of the | | | 5| plan or system or policy of insurance providing | | | 6| for such death benefit, to assign such benefit, | | | 7| or to receive cash consideration in lieu of such | | | 8| benefit either upon withdrawal from the plan or | | | 9| system providing for such benefit or upon | | | 10| termination of such plan or system or policy of | | | 11| insurance or of the individual's services with | | | 12| such employing unit, or | | | 13| e. a bona fide thrift or savings fund, providing: | | | 14| (1) such payment is conditioned upon a payment of a | | | 15| substantial sum by such individuals in its | | | 16| employ, and | | | 17| (2) that such sum paid by the employing unit cannot | | | 18| under the provisions of such plan be withdrawn by | | | 19| an individual more frequently than once in any | | | 20| twelve-month period, except upon an individual's | | | 21| separation from that employment; | | | 22| 2. Any payment made to, or on behalf of, an employee or his or | | | 23|her beneficiary under a cafeteria plan of the type described in 26 | | | 24| | | | Req. No. 234 Page 3 ___________________________________________________________________________
1|U.S.C., Section 125 and referred to in 26 U.S.C., Section | | | 2|3306(b)(5)(G); | | | 3| 3. Any payment made, or benefit furnished, to or for the | | | 4|benefit of an employee if at the time of such payment or such | | | 5|furnishing it is reasonable to believe that the employee will be | | | 6|able to exclude such payment or benefit from income under an | | | 7|educational assistance program as described in 26 U.S.C., Section | | | 8|127 or a dependent care assistance program as described in 26 | | | 9|U.S.C., Section 129 and as referred to in 26 U.S.C., Section | | | 10|3306(b)(13); | | | 11| 4. The payment by an employing unit, without deduction from the | | | 12|remuneration of the individual in its employ, of the tax imposed | | | 13|upon such individual in its employ under 26 U.S.C., Section 3101 | | | 14|with respect to domestic services in a private home of the employer | | | 15|or for agricultural labor; | | | 16| 5. Dismissal payments which the employer is not required by law | | | 17|or contract to make; | | | 18| 6. The value of any meals and lodging furnished by or on behalf | | | 19|of an employer to an individual in its employ; provided the meals | | | 20|and lodging are furnished on the business premises of the employer | | | 21|for the convenience of the employer;or| | | 22| 7. Payments made under an approved supplemental unemployment | | | 23|benefit plan; | | | 24| 8. Payments made as a one-time or annual bonus; or | | | Req. No. 234 Page 4 ___________________________________________________________________________
1| 9. Wages paid on hours or a portion of an hour worked that is | | | 2|in excess of forty (40) hours within a calendar week. | | | 3| SECTION 2. This act shall become effective January 1, 2024. | | | 4| | | | 5| 59-1-234 QD 1/18/2023 12:17:08 PM | | | 6| | | | 7| | | | 8| | | | 9| | | | 10| | | | 11| | | | 12| | | | 13| | | | 14| | | | 15| | | | 16| | | | 17| | | | 18| | | | 19| | | | 20| | | | 21| | | | 22| | | | 23| | | | 24| | | | Req. No. 234 Page 5