OSCN Found Document:Professional Employer Organization - When Considered Coemployer or Third-Party Administrator of Client Account
Title 40. Labor

Oklahoma Statutes Citationized
  Title 40. Labor
    Chapter 1 - Employment Security Act of 1980
      Article 1 - General Provisions and Definitions
        Article Part 2 - General Definitions
        Section 1-209.2 - Professional Employer Organization - When Considered Coemployer or Third-Party Administrator of Client Account
Cite as: 40 O.S. § 1-209.2 (OSCN 2026), Article 1 - General Provisions and Definitions


A.  For purposes of the Employment Security Act of 1980, the Professional Employee Organization (PEO) and its client shall be considered coemployers of the covered employees that are under the direction and control of the client.

B.  If a PEO fails to become or remain registered under the Oklahoma Professional Employer Organization Recognition and Registration Act, the entity shall be considered a third-party administrator of the client account.  As a third-party administrator, a power of attorney will be required to obtain information from the client’s account.

Historical Data


Laws 2014, HB 2914, c. 221, § 1, eff. November 1, 2014; Amended by Laws 2022, HB 4413, c. 360, § 5, eff. November 1, 2022 (superseded document available).

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