Implement Oklahoma Unemployment Insurance (ref #8264)

[daphnehanse11]

Summary

Implements Oklahoma Unemployment Insurance (administered by the Oklahoma Employment Security Commission, OESC).

Closes #8264

Regulatory authority

• 40 O.S. Title 40 — Oklahoma Employment Security Act
• OESC Claimant Handbook OES-339
• Enrolled HB 1933 (2022) — 16-week duration
• OESC Important Numbers 2025
• OESC Important Numbers 2026

Monetary eligibility (§2-207)

A claimant is monetarily eligible if EITHER:

• Test A: base-period taxable wages >= $1,500 AND base-period total wages >= 1.5 × high quarter wages
• Test B: base-period taxable wages > 0 AND base-period total wages >= the annual taxable wage base

Annual taxable wage base

Year	Amount
2025	$28,200
2026	$25,000
(Pre-2025 default: $27,000)

Weekly benefit amount (§2-104)

• WBA = floor(high quarter taxable wages / 23)
• Clamped to [$16, max_amount]
• Max amount (OESC Board determination):

  Year	Max WBA
  2024	$519
  2025	$541
  2026	$649

Maximum benefit amount (§2-106, HB 1933)

• MBA = WBA × max_weeks
• max_weeks = 26 before 2023, 16 from 2023-01-01

Partial benefits (§2-105)

• Weekly payable = max(0, WBA - max(0, weekly_earnings - $100))

Annual benefit

• ok_ui = min(weekly_payable × weeks_unemployed, MBA)
• Gated by ok_ui_monetarily_eligible and Oklahoma state code

Requirements coverage

REQ	Description	Param	Variable	Test
001	Base period	-	ok_ui_base_period_, ok_ui_high_quarter_	-
004	Test A	eligibility/min_taxable_wages, min_total_wages_multiplier	ok_ui_meets_high_quarter_test	ok_ui_meets_high_quarter_test.yaml
005	Test B	tax/payroll/unemployment/taxable_wage_base	ok_ui_meets_alternate_wages_test	ok_ui_meets_alternate_wages_test.yaml
006	A OR B	-	ok_ui_monetarily_eligible	ok_ui_monetarily_eligible.yaml
011	WBA formula	wba/divisor	ok_ui_weekly_benefit_rate	ok_ui_weekly_benefit_rate.yaml
012	WBA clamp	wba/min_amount, wba/max_amount	ok_ui_weekly_benefit_rate	ok_ui_weekly_benefit_rate.yaml
015	MBA	-	ok_ui_maximum_benefit_amount	ok_ui_maximum_benefit_amount.yaml
016	max_weeks	mba/max_weeks	ok_ui_maximum_benefit_amount	ok_ui_maximum_benefit_amount.yaml
018	Partial	partial/disregard	ok_ui_weekly_payable	ok_ui_weekly_payable.yaml
021	Annual	-	ok_ui	ok_ui.yaml + integration.yaml
022	Eligibility gate	-	ok_ui (defined_for)	ok_ui.yaml + edge_cases.yaml
013	Handbook example	-	-	ok_ui_weekly_benefit_rate.yaml Case 1 ($14,000 → $519)

Not modeled

30 NOT-MODELED items, listed in the scope decision. The most notable:

• Able/available/seeking-work tests (§2-202, §2-205.1)
• One-week waiting period (§2-206)
• Disqualifications (voluntary quit, misconduct, drug/alcohol, suitable-work refusal, labor disputes, pension offset, seasonal, back-pay)
• §1-231 16→20→26 week claim-volume escalation (treated as fixed 16 weeks per issue OK unemployment insurance #8264)
• Alternative/extended base periods (§1-202.1, §1-202.2)
• Alien-status rules (§2-208)
• Extended Benefits (§§2-701 et seq.)

Historical notes

• Maximum duration was reduced from 26 to 16 weeks by HB 1933, effective 2023-01-01.
• $1,500 minimum taxable wage threshold has been in statute since 1980.
• $100 partial-benefit disregard has been in statute since 1994.
• Maximum WBA is reset annually by the OESC Board (§2-104(B)).

Files added

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/
├── eligibility/
│   ├── min_taxable_wages.yaml
│   └── min_total_wages_multiplier.yaml
├── wba/
│   ├── divisor.yaml
│   ├── min_amount.yaml
│   └── max_amount.yaml
├── mba/
│   └── max_weeks.yaml
├── partial/
│   └── disregard.yaml
└── index.yaml

policyengine_us/variables/gov/states/ok/oesc/unemployment_insurance/
├── ok_ui.py
├── ok_ui_base_period_taxable_wages.py
├── ok_ui_base_period_total_wages.py
├── ok_ui_gross_weekly_earnings.py
├── ok_ui_high_quarter_taxable_wages.py
├── ok_ui_maximum_benefit_amount.py
├── ok_ui_meets_alternate_wages_test.py
├── ok_ui_meets_high_quarter_test.py
├── ok_ui_monetarily_eligible.py
├── ok_ui_weekly_benefit_rate.py
└── ok_ui_weekly_payable.py

policyengine_us/tests/policy/baseline/gov/states/ok/oesc/unemployment_insurance/
├── edge_cases.yaml
├── integration.yaml
├── ok_ui.yaml
├── ok_ui_maximum_benefit_amount.yaml
├── ok_ui_meets_alternate_wages_test.yaml
├── ok_ui_meets_high_quarter_test.yaml
├── ok_ui_monetarily_eligible.yaml
├── ok_ui_weekly_benefit_rate.yaml
└── ok_ui_weekly_payable.yaml

policyengine_us/parameters/gov/states/ok/tax/payroll/unemployment/
└── taxable_wage_base.yaml (extended with 2025/2026 values)

changelog.d/
└── ok-ui.added.md

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (8cb60e7) to head (dbcb34b).
⚠️ Report is 8 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff            @@
##              main     #8265   +/-   ##
=========================================
  Coverage   100.00%   100.00%           
=========================================
  Files            3        11    +8     
  Lines           63       140   +77     
=========================================
+ Hits            63       140   +77     

Flag	Coverage Δ
unittests	100.00% <100.00%> (ø)

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