Section 657.485 – Notice of rate; request for hearing; procedure for redetermination.
(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 […]
Section 657.487 – Judicial review of decisions under ORS 657.485.
Judicial review of decisions or orders under ORS 657.485 shall be as provided for review of orders in contested cases in ORS chapter 183, except that the petition shall be filed within 20 days after the order is final. The Director of the Employment Department may file petition for judicial review in accordance with this […]
Section 657.490 – Employer or employee has no prior right to employer’s contributions.
This chapter shall not be construed to grant any employer or any individual in the service of the employer prior claims or rights to the amount paid by the employer into the fund.
Section 657.495 – Fraud in lowering contributions.
No person shall willfully make a false statement or misrepresentation to lower contributions paid to the fund.
Section 657.477 – Related corporations as common paymaster; treatment of compensation for services.
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 […]
Section 657.480 – Effect of transfer of trade or business; partial transfer; penalties; rules.
(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 […]
Section 657.425 – Election of coverage for services that do not constitute employment 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, […]
Section 657.430 – Tax rates based on experience.
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 […]
Section 657.435 – Base rate for first year.
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 […]
Section 657.439 – Wage Security Program funding.
(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, […]