Implement Oklahoma Unemployment Insurance (ref #8264)

changelog.d/ok-ui.added.md

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+Add Oklahoma Unemployment Insurance.

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

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

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+description: Oklahoma uses this share 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

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:
+  1980-07-01: 1
+  2023-01-01: 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=51
+    - 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:
+  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
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=51
+    - title: Oklahoma UI Tax Rates by Industry, Size, and County, 2021, page 2
+      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=2
+    - 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:
+  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. §2-106
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=51
+    - title: Oklahoma House Bill 1933 (2022)
+      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

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

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) (OESC Board determines maximum weekly benefit annually)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=50
+    - title: Oklahoma UI Tax Rates by Industry, Size, and County, 2021, page 2
+      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=2
+    - 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 (Rev. 05-2025), page 4
+      href: https://oklahoma.gov/content/dam/ok/en/oesc/documents/forms/OES-339.pdf#page=4
+    - title: Oklahoma Employment Security Commission
+      href: https://oklahoma.gov/oesc.html
+    - 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

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

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-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:
-  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. §1-223
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=44
+    - title: 40 O.S. §2-207(B)
+      href: https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf#page=56
+    - title: Oklahoma UI Tax Rates by Industry, Size, and County, 2021, page 2
+      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=2
+    - 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