OK SB911

Decreases the taxable wage percentages tied to conditional factors in Oklahoma's unemployment system, reducing condition "a" from 42.5% to 41.25%, condition "b" from 45% to 42.5%, condition "c" from 47.5% to 43.75%, and condition "d" from 50% to 45%

Adds a new Conditional Factor Rate table to Section 3-109 that specifies employer contribution rates based on both the base rate and the applicable conditional factor (A, B, C, or D)

Removes the formula-based percentage increases for benefit wage ratios under conditional factors, replacing them with references to the new rate table

Increases the minimum balance threshold for the Unemployment Compensation Fund from $25 million to $50 million, which triggers surcharge assessments when the fund falls below this level

Effective date is November 1, 2025