Determine your OESC status: rate-paying or reimbursing?

OPSUCA member schools must be registered as a reimbursing employer as this is key to the success of the program.

Every Oklahoma employer is registered with the Oklahoma Employment Security Commission (OESC) in order to pay unemployment taxes. An employer is registered either as rate-paying whereby the employer pays a set tax rate each year regardless of the number of claims or amount actually paid to anyone who has filed for unemployment against the employer. On the other hand, an employer that is registered as reimbursing pays only when a claimant both files for and is awarded and paid unemployment benefits. Basically, this employer is “reimbursing” the OESC for payments it has made to claimants.

What if I don’t know whether my school is rate-paying or tax-paying?

Most schools are already set up as reimbursing employers. But, the best tell-tale way to determine this is to assess whether or not you receive quarterly statements. Reimbursing employers are sent statemenst with claimants’ names listed along with the amounts the OESC paid each and a grand total due each quarter. If you receive quarterly statements, then you are already registered as reimbursing. Your school could join OPSUCA at any time.

What if my school is not set up as Reimbursing? How can my school change to Reimbursing status?

If your school is not currently registered as reimbursing, you must complete the OES-1 form to change your status prior to the end of January. Link to OESC forms: https://www.ok.gov/oesc/index.php?c=11 To clarify, your school can change its status anytime but it would become effective in the first quarter of the next calendar year. For example, if your school voted to join, and you requested the OESC to change your status to reimbursing, it would not become effective until January 2012. At that time, you could be a member of OPSUCA and enjoy the benefits it offers. Thus, we request that any change forms be received by OPSUCA prior to the end of the month of January so that we may ensure a timely submission to the OESC.