Oklahoma Administrative Code
Title 240 - Oklahoma Employment Security Commission
Chapter 25 - Tax Exemptions for Qualifying Employers
Subchapter 1 - General Provisions
Section 240:25-1-2 - Definitions

The following words and terms, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise:

"Full-time equivalent employees" means those employees who are employed for one full year.

"New employees" means those employees who constitute a net increase in total employment as compared with employment levels prior to the starting date of business expansion and whose employment is directly attributable to such expansion.