§ 1-209.1. Lessor employing unit
Oklahoma Statutes AnnotatedTitle 40. LaborEffective: November 1, 2022
Effective: November 1, 2022
40 Okl.St.Ann. § 1-209.1
§ 1-209.1. Lessor employing unit
LESSOR EMPLOYING UNIT.
A. Any employer or any individual, organization, partnership, corporation or other legal entity which meets the definition of lessor employing unit shall be liable for contribution on wages paid by the lessor employing unit to individuals performing services for client lessees of the lessor employing unit.
B. Unless the lessor employing unit has timely complied with the provisions of this section, any employer, individual, organization, partnership, corporation or other legal entity leasing employees from any lessor employing unit shall be jointly and severally liable for any unpaid contributions, interest, penalties and fees due under this section from any lessor employing unit attributable to wages for services performed for the client lessee entity by the employees leased to the client lessee entity.
C. In order to relieve client lessees from joint and several liability imposed under this section, any lessor employing unit as defined herein may post and maintain a surety bond issued by a corporate surety authorized to do business in this state in an amount equivalent to the contributions for which the lessor employing unit was liable in the last calendar year in which it accrued contributions, or One Hundred Thousand Dollars ($100,000.00), whichever amount is the greater, to ensure prompt payment of contributions, interest, penalties and fees for which the lessor employing unit may be or may become liable under this section.
Credits
Laws 1990, c. 333, § 2, emerg. eff. May 31, 1990; Laws 1993, c. 219, § 2, eff. Sept. 1, 1993. Renumbered from Title 40, § 1-209A by Laws 2006, c. 176, § 29, emerg. eff. July 1, 2006; Laws 2022, c. 360, § 4, eff. Nov. 1, 2022.
40 Okl. St. Ann. § 1-209.1, OK ST T. 40 § 1-209.1
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
End of Document |