As used in ORS 657.430 to 657.463 and 657.471 to 657.485, “computation date” means the June 30 preceding the calendar year for which tax rates are to be effective. [Amended by 1955 c.655 §17; 1957 c.699 §5; 1961 c.252 §2; 1973 c.300 §9; 1975 c.257 §9]
For the purpose of determining the contribution of an employer, if a worker is not employed at a fixed wage, after a fair hearing, the Director of the Employment Department may establish a minimum wage at which such worker shall be carried on the payroll of the employer.
(1) No employer subject to this chapter shall cease to be subject except upon a written application and after a finding by the Director of the Employment Department that the employer did not, during and since the preceding calendar year, have sufficient employment or payroll to qualify as an employer as defined in this chapter. […]
(1) Any employing unit, for which individuals perform services that are not employment subject to this chapter, may file with the Director of the Employment Department a written election that all such excluded services are employment for all the purposes of this chapter. (2) Notwithstanding subsection (1) of this section: (a) A nonprofit employing unit, […]
Subject to ORS 657.480 and the conditions and exceptions contained in this chapter, the Director of the Employment Department shall, for each calendar year, determine the tax rates applicable to each employer on the basis of the actual experience of the employing enterprises of the employer with respect to benefits paid to unemployed individuals on […]
For each calendar year, an employer’s tax rate shall be that rate assigned in this section to the applicable schedule I through VIII of Table A, ORS 657.462 in effect for such calendar year unless and until there have been 12 consecutive months immediately preceding the computation date, except as otherwise provided, throughout which the […]
(1) Notwithstanding the tax rate imposed by ORS 657.462 and notwithstanding ORS 657.463, for wages paid during the first calendar quarter of each odd-numbered year, the tax rate paid by each employer subject to those provisions of law shall be determined in accordance with schedule I C, II C, III C, IV C, V C, […]
(1) For each year after December 31, 1993, an employer shall pay a penalty equal to one percent of the employer’s taxable payroll in the preceding calendar year if the employer has failed prior to September 1 to: (a) File all tax reports as required by the Director of the Employment Department; or (b) Pay […]
As used in this chapter unless the context requires otherwise: (1) “Adjusted average weekly check amount” means the average weekly check amount in a calendar year plus one-half of the increase in the maximum weekly benefit amount plus one-half of the increase in the minimum weekly benefit amount from the week including July 4 immediately […]
(1) For the purpose of computing employer tax rates, the Director of the Employment Department, or the director’s authorized representative, shall compute a “Fund Adequacy Percentage Ratio.” This computation shall be made in September of each year and shall be the ratio of the amount in the Unemployment Compensation Trust Fund, as of August 31 […]
(1) The Director of the Employment Department or the director’s authorized representative shall, for each calendar year, compute a benefit ratio for each employer who meets the requirements of this section. For an employer whose record has been chargeable with benefits throughout the 12 preceding calendar quarters ending on the computation date, the benefit ratio […]
(1) Notwithstanding the tax rate imposed by ORS 657.462 and subject to the tax rate imposed by ORS 657.439, for wages paid during a calendar quarter, the tax rate paid by each employer subject to ORS 657.435 and 657.462 shall be determined in accordance with schedule I B, II B, III B, IV B, V […]
[1955 c.655 §23 (enacted in lieu of 657.465); 1957 c.699 §9; renumbered 657.471]
Notwithstanding the payment of regular and extended unemployment insurance benefits to employees of employing units which reimburse the fund in lieu of taxes from moneys in the Unemployment Compensation Trust Fund, such moneys shall be included with the balance in the Unemployment Compensation Trust Fund in any computation of a fund adequacy percentage ratio under […]
(1) Except as otherwise provided in this section, benefits paid to an eligible individual shall be charged to each of the individual’s employers during the base year in the same proportion that the wages paid by each employer to the individual during the base year bear to the wages paid by all employers to that […]
Employers subject to this chapter may be furnished, upon written request, a statement of benefits charged to their accounts at such times and in such form as may be determined by the Director of the Employment Department. Nothing in this section shall in any way be construed as to relieve an employer’s account from benefit […]
(1) Where a number of workers are normally employed in employment in the course of a year by several employers, such employers, with the approval of the Director of the Employment Department, may appoint an agent who shall maintain such records and prepare and file such returns and reports as are required under this chapter […]
For purposes of this chapter, if two or more related corporations concurrently employ the same individual and compensate such individual through a common paymaster which is one of such corporations, each such corporation shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual, and […]
(1) If an employer transfers its trade or business or a portion of its trade or business to another employer, the portion of unemployment experience attributable to the transferred trade or business shall be transferred to the acquiring employer. (2)(a) If a person is not an employer when the person acquires a trade or business […]
(1) An employer, when notified that the employer has been determined an employer subject to this chapter, shall also be notified of the tax rate for the employer as determined pursuant to this chapter. Such tax rate shall become conclusive and binding upon the employer unless within 20 days after the mailing of the notice […]
