Implement Oklahoma Unemployment Insurance (ref #8264)

changelog.d/ok-ui.added.md

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+Add Oklahoma Unemployment Insurance.
+The Oklahoma taxable wage base is now dated 2022-2026, which corrects ok_employer_state_unemployment_tax in four of five years.

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/eligibility/min_taxable_wages.yaml

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+description: Oklahoma sets the minimum taxable base period wages at this amount for monetary eligibility under the Unemployment Insurance program.
+
+values:
+  1980-07-01: 1_500
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Oklahoma UI minimum taxable base period wages
+  reference:
+    - title: 40 O.S. §2-207(A)(1)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=56
+    - title: 40 O.S. §2-207
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77177

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/eligibility/min_total_wages_multiplier.yaml

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+description: Oklahoma uses this multiple of high quarter wages as the minimum total base period wages for monetary eligibility under the Unemployment Insurance program.
+
+values:
+  1980-07-01: 1.5
+
+metadata:
+  unit: /1
+  period: year
+  label: Oklahoma UI minimum total wages multiplier
+  reference:
+    - title: 40 O.S. §2-207(A)(2)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=56
+    - title: 40 O.S. §2-207
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77177

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/index.yaml

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+metadata:
+  propagate_metadata_to_children: true
+  economy: false
+  household: true

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/mba/base_period_wages_share.yaml

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+description: Oklahoma limits unemployment compensation benefits to this share of base period wages under the Unemployment Insurance program.
+
+values:
+  # 40 O.S. §2-106(3) base-period-wages percentages: (a) 50%, (b) 47.5%,
+  # (c) 45%, (d) 42.5%, (e) 40%, keyed to the conditional factor in place.
+  # 2022-2025 reflect condition "e" (40%); 2026 reflects condition "b" (47.5%).
+  2022-01-01: 0.4
+  2026-01-01: 0.475
+
+metadata:
+  unit: /1
+  period: year
+  label: Oklahoma UI maximum benefit base period wages share
+  reference:
+    - title: 40 O.S. §2-106(3)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=53
+    - title: 40 O.S. §2-106
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77166
+    - title: OESC Important Numbers for 2023
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2023.pdf#page=1
+    - title: OESC Important Numbers for 2024
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2024.pdf#page=1
+    - title: OESC Important Numbers for 2025
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2025.pdf#page=1
+    - title: OESC Important Numbers for 2026
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Improtant-Numbers-2026.pdf#page=1

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/mba/max_amount.yaml

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+description: Oklahoma limits unemployment compensation benefits to this amount within a benefit year under the Unemployment Insurance program.
+
+values:
+  # 40 O.S. §2-106(2) defines the statutory cap as a conditional-factor
+  # percentage of the state's average annual wage. From 2023 onward the
+  # OESC-published values below are the 16 x maximum-WBA proxies OESC
+  # publishes rather than the statutory %-of-average-annual-wage figure; this
+  # parameter never binds after 2023 because the 16-week duration cap on WBA
+  # is the lesser amount.
+  2022-01-01: 9_900
+  2023-01-01: 7_888
+  2024-01-01: 8_304
+  2025-01-01: 8_656
+  2026-01-01: 10_384
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Oklahoma UI maximum benefit amount
+  reference:
+    - title: 40 O.S. §2-106(2)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=52
+    - title: 40 O.S. §2-106
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77166
+    - title: Oklahoma Unemployment Insurance Tax Rates by Industry, Size, and County (2022 column)
+      href: https://www.oklahoma.gov/content/dam/ok/en/oesc/documents/labor-market/publications/special-reports/oklahoma-ui-tax-rates-industry-size-county-2021.pdf#page=6
+    - title: OESC Important Numbers for 2023
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2023.pdf#page=1
+    - title: OESC Important Numbers for 2024
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2024.pdf#page=1
+    - title: OESC Important Numbers for 2025
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2025.pdf#page=1
+    - title: OESC Important Numbers for 2026
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Improtant-Numbers-2026.pdf#page=1

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/mba/max_weeks.yaml

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+description: Oklahoma limits unemployment compensation benefits to this number of weeks within a benefit year under the Unemployment Insurance program.
+
+values:
+  # 40 O.S. §2-106(1) sets the times-WBA multiplier for the benefit-year cap;
+  # the 2023-01-01 key rests on §2-106(1)(b). §1-231 (Laws 2022, c. 287 /
+  # HB 1933) sets the duration floor at 16 weeks, escalating +2 weeks per
+  # 15,000-claim increment up to 20 weeks, and up to 26 weeks if continued
+  # claims exceed 40,000. That escalator is operative but does not bind here:
+  # the 13-week continued-claim averages (roughly 10,266 in 2025 and 11,393 in
+  # 2026) sit below the first 15,000-claim increment, so 16 weeks remains the
+  # applicable duration.
+  1980-07-01: 26
+  2023-01-01: 16
+
+metadata:
+  unit: week
+  period: year
+  label: Oklahoma UI maximum benefit weeks
+  reference:
+    - title: 40 O.S. §1-231
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=48
+    - title: 40 O.S. §1-231
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=492632
+    - title: 40 O.S. §2-106(1)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=52
+    - title: 40 O.S. §2-106
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77166
+    - title: Oklahoma House Bill 1933 (Laws 2022, c. 287)
+      href: https://www.oklegislature.gov/cf_pdf/2021-22%20ENR/hB/HB1933%20ENR.PDF

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/partial/disregard.yaml

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+description: Oklahoma disregards this amount of weekly earnings before reducing the partial weekly benefit under the Unemployment Insurance program.
+
+values:
+  1994-07-01: 100
+
+metadata:
+  unit: currency-USD
+  period: week
+  label: Oklahoma UI partial benefit earnings disregard
+  reference:
+    - title: 40 O.S. §2-105
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=51
+    - title: 40 O.S. §2-105
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77165

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/wba/divisor.yaml

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+description: Oklahoma uses this divisor on taxable high quarter wages to compute the weekly benefit amount under the Unemployment Insurance program.
+
+values:
+  1980-07-01: 23
+
+metadata:
+  unit: /1
+  period: year
+  label: Oklahoma UI weekly benefit divisor
+  reference:
+    - title: 40 O.S. §2-104(A)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=50
+    - title: 40 O.S. §2-104
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77164

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/wba/max_amount.yaml

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+description: Oklahoma sets the maximum weekly benefit amount at this amount under the Unemployment Insurance program.
+
+values:
+  2022-01-01: 476
+  2023-01-01: 493
+  2024-01-01: 519
+  2025-01-01: 541
+  2026-01-01: 649
+
+metadata:
+  unit: currency-USD
+  period: week
+  label: Oklahoma UI maximum weekly benefit amount
+  reference:
+    - title: 40 O.S. §2-104(B)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=50
+    - title: 40 O.S. §2-104
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77164
+    - title: Oklahoma Unemployment Insurance Tax Rates by Industry, Size, and County (2022 column)
+      href: https://www.oklahoma.gov/content/dam/ok/en/oesc/documents/labor-market/publications/special-reports/oklahoma-ui-tax-rates-industry-size-county-2021.pdf#page=6
+    - title: OESC Important Numbers for 2023
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2023.pdf#page=1
+    - title: OESC Important Numbers for 2024
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2024.pdf#page=1
+    - title: OESC Important Numbers for 2025
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2025.pdf#page=1
+    - title: OESC Claimant Handbook OES-339
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/documents/forms/OES-339.pdf#page=4
+    - title: OESC Important Numbers for 2026
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Improtant-Numbers-2026.pdf#page=1

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/wba/min_amount.yaml

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+description: Oklahoma sets the minimum weekly benefit amount at this amount under the Unemployment Insurance program.
+
+values:
+  1980-07-01: 16
+
+metadata:
+  unit: currency-USD
+  period: week
+  label: Oklahoma UI minimum weekly benefit amount
+  reference:
+    - title: 40 O.S. §2-104(A)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=50
+    - title: 40 O.S. §2-104
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77164

policyengine_us/parameters/gov/states/ok/tax/payroll/unemployment/taxable_wage_base.yaml

@@ -1,15 +1,46 @@
-description: Employer-side unemployment insurance taxable wage base for Oklahoma.
+description: Oklahoma sets the annual unemployment insurance taxable wage base at this amount under the Unemployment Insurance program.
+
 values:
+  # 40 O.S. §1-223 sets the taxable wage base as a conditional-factor share of
+  # the state's average annual wage. The pre-Laws-2025 ladder ran 40 / 42.5 /
+  # 45 / 47.5 / 50% across factors A-D; conditional factor "D" applies for
+  # 2022-2025 and factor "A" for 2026. The Laws 2025 ladder (effective
+  # Nov. 1, 2025) resets these shares, which is why the 2026 base falls below
+  # the 2025 base rather than rising. Values below are the OESC-published
+  # taxable wage bases, so no recomputation from the ladder is required.
   0000-01-01: 27_000
+  2022-01-01: 24_800
+  2023-01-01: 25_700
+  2024-01-01: 27_000
+  2025-01-01: 28_200
+  2026-01-01: 25_000
 
 metadata:
   period: year
   unit: currency-USD
   label: Oklahoma unemployment taxable wage base
   reference:
-    - title: Oklahoma Statutes Title 40 Section 1-223
-      href: https://oksenate.gov/sites/default/files/2022-05/os40.pdf#page=32
-    - title: Oklahoma Employment Security Commission important numbers for 2026
+    - title: 40 O.S. §1-201(48)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=23
+    - title: 40 O.S. §1-201
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77132
+    - title: 40 O.S. §1-223
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=44
+    - title: 40 O.S. §1-223
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77157
+    - title: 40 O.S. §2-207(B)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=56
+    - title: 40 O.S. §2-207
+      href: https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=77177
+    - title: Oklahoma Unemployment Insurance Tax Rates by Industry, Size, and County (2022 column)
+      href: https://www.oklahoma.gov/content/dam/ok/en/oesc/documents/labor-market/publications/special-reports/oklahoma-ui-tax-rates-industry-size-county-2021.pdf#page=6
+    - title: OESC Important Numbers for 2023
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2023.pdf#page=1
+    - title: OESC Important Numbers for 2024
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2024.pdf#page=1
+    - title: Oklahoma OMES 2025 Rates and Maximums for FICA and Unemployment
+      href: https://oklahoma.gov/content/dam/ok/en/omes/documents/2025RatesMaximumsFICAUnemployment.pdf#page=1
+    - title: Oklahoma Employment Security Commission Important Numbers for 2026
       href: https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Improtant-Numbers-2026.pdf#page=1
     - title: Tax Measures of State Unemployment Insurance Tax Systems, CY 2024
       href: https://oui.doleta.gov/unemploy/pdf/sigmeasures/sigmeasuitaxsys24.pdf#page=46

policyengine_us/programs.yaml

@@ -1471,6 +1471,17 @@ programs:
     variable: ny_drive_clean_rebate
     parameter_prefix: gov.states.ny.nyserda.drive_clean
 
+  - id: ok_ui
+    name: Oklahoma UI
+    full_name: Oklahoma Unemployment Insurance
+    category: Benefits
+    agency: Oklahoma Employment Security Commission
+    status: complete
+    coverage: OK
+    variable: ok_ui
+    parameter_prefix: gov.states.ok.oesc.unemployment_insurance
+    verified_years: "2022-2026"
+
   - id: ut_ui
     name: Utah UI
     full_name: Utah Unemployment Insurance