Oklahoma defines an employer as having paid employees:
a minimum of $1,500 plus 1.5 times the HQW
- the highest taxable base wage in a single quarter [Note: the current highest taxable base wage is $18,700]
To qualify for unemployment insurance in Oklahoma, you must have a total base period earnings of at least $1,500. You also must have worked during at least two quarters of the base period. Further, your total base period earnings must be at least 1.5 times your HQW.
This causes the minimum HQW to be $1,000.
Your total base period earnings meet the minimum requirement of being at least Oklahoma’s maximum taxable wage base, which is $18,700.
Oklahoma offers both an extended base period and an alternate base period. The alternate base period, which considers the last four completed calendar quarters in the base period (instead of the first four), is available for those who fail to qualify under the regular base period. The extended base period is made to include the four quarters preceding the regular base period.