Oklahoma SB 911 Change Notification
This measure reduces applicable percentages for determining employer contributions under the tables in their schedule labeled “a,” “b,” “c,” and “d”. A new rate table is introduced for each conditional factor, adjusting how employer contributions are calculated based on the benefit wage ratio and state experience factor. The measure removes the formula that previously governed increases in employer contribution rates based on the benefit wage ratio and in some cases will reduce the tax rate in certain areas of the schedule.
The minimum balance required in the unemployment compensation fund to
avoid conditional contribution rates has been increased from $25,000,000 to $50,000,000.
Effective Date
November 1, 2025
Oklahoma Senate Bill 911 Implication to Stakeholders
This could mean a lower tax rate for employers in Oklahoma in 2026.
Recommended Action
Nothing at this time. When annual tax rates are mailed to employers in November, close attention should be paid to the assigned rate.
