




Social Security Explained, 2013 Edition
Provides a succinct, comprehensive, and detailed explanation of the federal old-age, survivor's and disability insurance programs under the Social Security Act.The book explains who is covered by the Social Security system, liability for the tax, how a worker acquires "insured status" required for benefit eligibility and the conditions of entitlement to the various kinds of Social Security benefits.
Oklahoma has amended its Employment Security Act as follows:
Registration. The law now requires an individual to register for work within seven days of filing his or her initial claim for unemployment benefits. The Commission may waive this requirement for individuals in areas not served by an Internet service however.
Wage requirement. Under prior law, an individual was eligible for benefits if during the base period he or she had base period wages equal to or more than the annual amount of taxable wages that applied to any calendar year in which the claim for benefits was filed. The new language provides that an individual is eligible for benefits if he or she has been paid total wages equal to that amount and if he or she was paid taxable wages of any amount.
Refusal to undergo drug/alcohol testing. New language has been added providing that in any challenge to a positive drug or alcohol test, the claimant has the burden to prove a breach in the chain of custody. The employer must provide the chain of custody documentation at the claimant’s request. If the claimant fails to request a confirmation test, he or she will not be eligible for benefits. The written report of the drug or alcohol test results is acceptable as evidence with a properly documented chain of custody.
Notice, generally. The law now provides that if an employer elects to be notified by electronic means, notice is deemed given when the Commission transmits the notification by electronic means.
Notice of determination . A notice of determination can now be made by electronic means if the claimant elects this form of notification. If an employer elects to be notified by electronic means, notice is deemed given when the Commission transmits the notification by electronic means.
Overpayments. An individual who receives a fraud overpayment is now liable for a penalty of 25% of the amount of the original overpayment and interest at the rate of one per cent per month. Three-fifths of the penalty will be deposited in the Unemployment Trust Fund and the remaining amount will be deposited in the Oklahoma Employment Security Commission Revolving Fund.
Contributions. An employer can be notified of its contribution rate by electronic means if it has elected to be notified by such method. In such cases, the employer can appeal the rate notice within 20 days after the date of transmission by electronic means.
Benefit charges. A base period employer, who has elected to be notified by electronic means, can now receive notice after a claimant is issued his or her fifth week of benefits. In those cases, notice is deemed given when the Commission transmits the notification by electronic means.
Tax debtor levy. This new section provides that if a tax debtor fails to pay his or her indebtedness after receiving notice of the amount due and a demand for payment, the Commission may collect the amount owed by levy upon any of the debtor’s earnings or contract proceeds.
Veteran service awards. This new section was added to encourage the improvement of employment, training, and placement services for veterans, and to recognize local offices, divisions, or units of the Commission for excellence in the provision of services to veterans.
Disclosure of confidential information. The Commission may now disclose information to employees of the Metropolitan Planning Organization information required for use in federally mandated regional transportation planning. The law also provides that information may be released to employees of the Office of Juvenile Affairs for use in assessing results and outcomes of clients served as well as the effectiveness of state and local juvenile justice programs, under certain circumstances.
Other penalties. The law now notes that other penalties for violating the Act are provided in the Fraud Overpayment Penalty section.