Employers have certain rights and responsibilities when it comes to employees who separate from employment, whether voluntarily or involuntarily. Employers can find information below on how to handle employee separations, respond to separation notices and make use of available resources.
When an unemployment claim is filed by an individual, the employer is mailed a Notice of Application for Unemployment Compensation (OES-617). Employers may also elect to receive an electronic notification and review the details of the notice through OESC’s Employer Portal. This notice will include the reason the claimant provided that led to their separation. It is important to respond to the notice, as failure to do so could impact an employer's tax rate.
To save time and effort, employers are encouraged to pre-file any separations. In this instance, the moment an employee is separated from employment, the employer can provide a statement upfront. This eliminates the need to wait for a separation notice and respond at that time.
Any employer who knowingly makes a false statement, fails to disclose material facts or who willfully fails or refuses to furnish appropriate records when requested or inspected by OESC is committing a crime and will be prosecuted. Punishments can include fines and imprisonment.
If you are made aware of an employee working and still collecting unemployment benefits, please contact OESC 405-552-6799. Fraudulent unemployment claims can also be reported using the agency's online fraud form.
Employers can manage their accounts, view and respond to separation notices and sign up for electronic notifications of separation notices through OESC's Employer Portal.
When an employer receives a Notice of Application for Unemployment Compensation (OES-617), they can respond or protest the notice by using the paper response form available below or electronically through SIDES Web Services or E-Response, which is available through OESC's Employer Portal.
To utilize the OESC Employer Portal, employers must first log on to their EZ Tax Express account to set up and link their EZ Tax account to the new Employer Portal.
If using the Employer Response Form, submit via mail to Unemployment Service Center, PO Box 52006, Oklahoma City, OK 73152 or fax to 405-962-7524.
Additionally, employers have the option of pre-filing a response as soon as an employee is separated from employment. To learn more, view this helpful guide or call employer hotline at 405-552-6799.
Typically, protests will be sufficient to resolve disputes; however, there may be cases where an employer disagrees with a decision on a protest and wishes to file an appeal. Any appeal rights will be included in notices sent by OESC. Additional information regarding the appeals process can be found in the Appeals Guide document.
If an employer disagrees with the claimant’s statement, they are encouraged to respond to or protest the separation notice online through the OESC Employer Portal or via SIDES Web Services or E-Response.
The State Information Data Exchange System (SIDES) was developed through a strategic partnership between the United States Department of Labor and state unemployment insurance agencies to provide employers and third-party administrators a free, secure and nationally standardized electronic format for responding to employee separations. When responding to employee separations using SIDES, users can attach documentation as needed and receive a date-stamped confirmation of receipt.
Watch a short video detailing the different SIDES options
Watch a short video introducing the benefits to SIDES E-Response
For questions or assistance with SIDES, contact OESC at sides@oesc.ok.gov.
OESC provides a variety of free services to employers and their employees when it becomes necessary to downsize. The agency aims to help workers transition from notification of layoff to reemployment as quickly as possible and support employers to provide a smooth and efficient process.
Mass claims simplify the unemployment benefit process for employers dealing with layoffs. Employers can provide relevant details in advance like basic worker information to initiate claims and worker's final earnings. Doing so ensures accurate payment, smoother transitions and more efficient claims processing in comparison to individual submissions.
Note: When filing mass claims, employers won’t receive individual Notices of Application for Unemployment Benefits (OES-617) for each employee, but will automatically become a party of interest to each claim.
To file a mass claim, employers must meet the below requirements:
Detailed instructions for submitting a mass claim can be viewed via the button below. For questions about mass claims call 405-557-7244 or email MassClaims@oesc.ok.gov.
Rapid Response service is provided when employers submit layoff and business closing notices under the Worker Adjustment and Retraining Notification (WARN) Act.
WARN Act requires employers to provide notice 60 days in advance of plant closures or mass layoffs and is intended to offer protection to workers, their families and communities. Learn more about layoffs on the Oklahoma Works website.
Trade Adjustment Assistance(TAA) is a federally funded program that helps workers who are adversely affected by foreign imports or their job shifts to a foreign country. Under this program, individuals may qualify to receive allowances for training, job search and relocation if their company is certified though USDOL.
The separating employer is a claimant's most recent employer before they filed for unemployment benefits.
A base period employer is any employer that reported wages on their quarterly report for the claimant in question during the claimant's base period. The base period is the first four of the previous five completed calendar quarters from when the claimant filed their initial claim. This means employers may receive a notice for a former employee who separated anytime during the previous year and a half.
If an employee works full-time (i.e., 32 hours or more per week), but has their hours reduced to less than 32 per week, they may be eligible to receive unemployment benefits. If they are eligible for benefits, they must report any earnings the week they are earned. Earnings over $100 are deducted from the individual's unemployment benefits. Subsequently, if the individual earns $100 more during a week than the weekly benefit amount, no benefits will be paid.
If an employee is temporarily laid off (i.e., has a return-to-work date within eight weeks of the last day worked), they may be eligible for unemployment benefits. The eight week return-to-work date normally suspends the work registration and work search requirements.
It would depend on why they quit. Various sections of the Oklahoma Security Act may apply. You can access the most recent Oklahoma Employment Security Act on our Policies page. Sections 2-404, 2-404.1, 2-404.2 and 2-210, all cover various situations surrounding voluntarily quitting a job. If the claimant can show good cause for quitting, benefits will be allowed. Section 2-405 provides a list of good cause reasons. Section 2-210 indicates that benefits will be allowed if the claimant quit on the advice of a doctor, to relocate with a spouse who has accepted employment outside of commuting distance or quits due to domestic violence or abuse. In the 2-210 situations, benefit wage charges may be waived provided the employer protests the payment of benefits and protests the benefit wage charge.
According to Okla. Stat. Title. 40, Section 1-210 and Okla. Admin Code 240:10-1-7, services provided by an individual for wages will be considered employment under the Employment Security Act of 1980 if the individual performs these services within an employer-employee relationship. This determination is based on the 20-factor test outlined in Revenue Ruling 87-41, 1987-1 C.B. 296, issued by the Internal Revenue Service of the U.S. Department of Treasury.
While each of these cases are fact-specific and not one single factor is determinative of the classification of employee or independent contractor, the following table provides a helpful reference.
| Employee | Independent Contractor |
|---|---|
| Working for someone else's business | Running their own business |
| Paid hourly, salary or by piece rate | Paid upon completion of a project |
| Uses employer's materials, tools and equipment | Provides own materials, tools and equipment |
| Typically works for one employer | Works with multiple clients |
| Continuing relationship with the employer | Temporary relationship until project completed |
| Employer decides when and how the work will be performed | Decides when and how they will perform the work |
| Employer assigns the work to be performed | Decides what work they will do |
