Okla. Stat. tit. 51 § 132
Upon request of any employee, the board of education of the school district by which he is employed may withhold two percent (2%) of the employee's wages paid after December 31, 1954, and, in the event that any such amounts are so withheld from an employee's wages, the board of education shall also set aside an equal amount from school district enrichment funds. All amounts withheld from employees' salaries or set aside from funds of a school district, as provided above, shall be held in a special account by the board of education of such district until it has been determined that the employees of such school district will or will not be covered by the Federal Social Security Program.
If it is determined that the employees of the school district will be covered by the Federal Social Security Program, the board of education of the school district shall forthwith pay, from funds withheld or set aside as hereinbefore provided, to the state agency designated to receive social security contributions of political subdivisions, an amount equal to four percent (4%) of the wages of such employees.
If it is determined that the employees of a school district will not be covered by the Federal Social Security Program, or if no determination has been made by December 31, 1957, all amounts withheld from employees' salaries shall forthwith be returned to the employees from whom they are withheld, and the amounts set aside from school district funds shall forthwith be replaced in the General Fund of the school district and made available for financing the appropriations of the district, but shall not be considered as income chargeable to the support of the minimum program of the school district.
Okla. Stat. tit. 51, § 132