Chapter 657 — Chapter 657

ORS 657.405 “Computation date” defined for ORS 657.430 to 657.462 and 657.471 to 657.485. As used in ORS 657.430 to 657.462 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]

0.0K chars

ORS 657.410 Minimum wage for employee without fixed wage. 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

0.0K chars

ORS 657.415 When employer ceases to be subject to this chapter. (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

0.3K chars

ORS 657.419 [2001 c.185 §2; repealed by 2007 c.48 §1]

0.0K chars

ORS 657.420 [Repealed by 1981 c.5 §3]

0.0K chars

ORS 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

1.8K chars

ORS 657.426 Professional employer organizations; payroll reporting; charging of benefits; excess wages; election. (1)(a) Notwithstanding any other provision of this chapter, during the term of a PEO relationship, the professional employer organization shall elect to treat covered employees as either employees of

3.1K chars

ORS 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 account of wages for services performed in the employ of the employer during the base years of the unemployed individuals. [Amended by 1973 c.300 §10; 2005 c.35 §1]

0.9K chars

ORS 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 employer’s account has been chargeable with benefits

0.4K chars

ORS 657.439 [1985 c.409 §2; 1989 c.554 §1; 1995 c.213 §1; 2001 c.885 §1; 2005 c.183 §6; 2021 c.638 §6; repealed by 2024 c.76 §4]

0.0K chars

ORS 657.440 [Repealed by 1957 c.699 §12]

0.0K chars

ORS 657.445 [Repealed by 1957 c.699 §12]

0.0K chars

ORS 657.450 [Repealed by 1957 c.699 §12]

0.0K chars

ORS 657.451 [1955 c.655 §20; 1957 c.699 §6; 1959 c.606 §2; repealed by 1967 c.434 §2]

0.0K chars

ORS 657.455 [Amended by 1955 c.655 §21; 1959 c.606 §3; repealed by 1963 c.302 §4]

0.0K chars

ORS 657.457 Penalty when employer fails to file contribution reports and pay contributions when due; notice of failure; waiver; rules. (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

2.2K chars

ORS 657.458 Definitions for employer tax rate computations; exclusion of calendar years 2020 and 2021. As used in this chapter unless the context requires otherwise

2.2K chars

ORS 657.459 Computation of Fund Adequacy Percentage Ratio. (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 preceding the computation, to a calculated amount of benefits that would be paid during the following calendar year if high unemployment were to occur. The calculated amount of benefits shall be determined as follows

2.3K chars

ORS 657.460 [Repealed by 1959 c.606 §4]

0.0K chars

ORS 657.461 [1967 c.434 §5 (enacted in lieu of 657.464) repealed by 1969 c.157 §1 (657.458 and 657.459 enacted in lieu of 657.461)]

0.0K chars

ORS 657.462 Computation of benefit ratio; grouping employers within cumulative taxable payroll percentage limits; assignment of rates; tax schedules; disposition of portion of taxes to certain administrative funds. (1)(a) 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

18.0K chars

ORS 657.463 [2005 c.183 §2; 2021 c.638 §8; repealed by 2024 c.76 §4]

0.0K chars

ORS 657.464 [1963 c.302 §3; repealed by 1967 c.434

0.0K chars

ORS 657.465 [Repealed by 1955 c.655 §22 (657.466

0.0K chars

ORS 657.466 [1955 c.655 §23 (enacted in lieu of 657.465); 1957 c.699 §9; renumbered 657.471]

0.0K chars

ORS 657.467 Amounts included in fund adequacy percentage ratio computations. 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 this chapter as though said moneys had been reimbursed to the fund as provided in ORS 657.505. Should advance payments made by reimbursing employers exceed the amount of benefit payments, the excess amount shall be excluded from the fund balance. [1965 c.359 §3; subsection (2) enacted as 1967 c.435 §12; 1971 c.463 §17; 1977 c.538 §5]

0.0K chars

ORS 657.468 [1971 c.56 §2; repealed by 1975 c.354 §4]

0.0K chars

ORS 657.470 [Repealed by 1963 c.302

0.0K chars

ORS 657.471 Manner of charging benefits to employer; request for relief from charges. (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 individual during that year

6.9K chars

ORS 657.472 [1957 c.699 §8(3); repealed by 1963 c.354 §1 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672)]

0.0K chars

ORS 657.473 Statement of benefits charged to employer’s account. 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 charges nor to grant any appeal therefrom. [1967 c.435 §2]

0.0K chars

ORS 657.475 Where a number of the same workers are normally employed by several employers; records; contributions; charging benefits. (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 in respect to such workers, including returns and reports of wages paid and payable to such workers, and may pay the employers’ contributions levied under this chapter in respect to wages paid and payable to such workers and shall perform such other acts on behalf of such employers as the director may authorize, all in the same manner as though such agent were the employer of such workers

0.8K chars

ORS 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 shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations. [1979 c.255 §2]

0.0K chars

ORS 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

4.2K chars

ORS 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 to the last-known address of the employer as shown on the records of the Director of the Employment Department, or in the absence of mailing, within 20 days after the delivery of such notice, the employer files a request for hearing with the director, setting forth the reason therefor

4.8K chars

ORS 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 from decisions of the administrative law judge. [1971 c.734 §97; 1977 c.538 §8; 1999 c.849 §135; 2003 c.75 §103]

0.0K chars

ORS 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

0.0K chars

ORS 657.495 Fraud in lowering contributions. No person shall willfully make a false statement or misrepresentation to lower contributions paid to the fund

0.0K chars

ORS 657.504 Applicability of noncharging provisions. (1) The noncharging provisions of this chapter, including but not limited to ORS 657.327, 657.360, 657.471 and 657.770, do not apply to employers making reimbursement payments or payments in lieu of taxes in accordance with ORS 657.505

0.3K chars

ORS 657.505 Payment of and liability for taxes; rules. (1) On and after January 1, 1936, taxes shall be payable by each employer then subject to this chapter. Taxes shall become payable by any other employer on and after the date on which the employer becomes subject to this chapter

15.8K chars

ORS 657.506 [1965 c.392 §2; 1977 c.538 §9; 1983 c.545 §1; 2001 c.572 §13; 2005 c.218 §17; repealed by 2009 c.74 §1]

0.0K chars

ORS 657.507 Employer’s security for payment of contributions. (1) If upon satisfactory evidence the Director of the Employment Department finds it necessary for the protection of the Unemployment Compensation Trust Fund, the director may require any employer subject to this chapter, except the state, including every state officer, board, commission, department, institution, branch, agency or political subdivision, to deposit and keep on deposit, with the director, a sum equal to the contributions due the director upon the employer’s payroll or estimated payroll covering a period of three calendar quarters

2.4K chars

ORS 657.508 Failure to comply with ORS 657.507. (1) If an employer fails to comply with ORS 657.507, the circuit court of the county in which the employer resides or in which the employer engages in business shall, upon the commencement of a suit by the Director of the Employment Department for that purpose, enjoin the employer from further employing individuals in this state or continuing in business therein until the employer has complied with ORS 657.507

0.3K chars

ORS 657.509 Taxes from political subdivisions and people’s utility districts; election; effect of canceling election; applicability of noncharging provisions. (1) Instead of the amount to be paid into the fund under provisions of ORS 657.505 (6), a political subdivision may elect to pay taxes in accordance with the provisions of ORS 657.430 and 657.480. The election shall be on forms prescribed by the Director of the Employment Department and must be filed within the 30-day period following the close of the calendar quarter in which the political subdivision became an employer. An employer failing to submit a timely notice of election under this section shall be liable under provisions of ORS 657.505 (6) for a minimum of two calendar years. Thereafter such employer may file a written election to pay taxes. Such election must be filed by January 31 of the calendar year for which the election is to be effective. The director may for good cause extend the period within which an election must be filed for an additional 30 days

1.3K chars

ORS 657.510 Refunds. If not later than three years after the date on which any contributions, interest, fines or penalties were paid pursuant to this 1965 Act, an employer who has paid such contributions, interest, fines or penalties makes application for an adjustment thereof in connection with subsequent contributions, interest, fine or penalty payments, or for a refund thereof because such adjustment cannot be made, and the Director of the Employment Department determines that such contributions, interest, fines or penalties, or any portion thereof were collected erroneously, the director shall allow such employer to make an adjustment of the amount erroneously paid, without interest, in connection with subsequent contributions, interest, fine or penalty payments by the employer or, if such adjustment cannot be made, the director shall refund said amount, without interest, from the Unemployment Compensation Trust Fund or from the Employment Department Special Administrative Fund, as applicable; provided that the director shall not allow any adjustment in connection with subsequent contributions for amounts of interest, fines or penalty payments collected or received subsequent to July 1, 1965, nor shall the director refund any such payment from the fund except that the director may refund any such payment from the interest, fine and penalty collected after such date which are temporarily in the fund for clearance pending transfer to the Employment Department Special Administrative Fund. For like cause and within the same period, adjustment or refund from the Unemployment Compensation Trust Fund and the Employment Department Special Administrative Fund, as appropriate, may be so made on the director’s own initiative. Refunds of contributions pursuant to ORS 657.065 (1) shall be refunded by the director from the fund without application. When refunds of contributions are made pursuant to ORS 657.065 (1), refunds of fines, penalties and interest, if any, shall be made from the Employment Department Special Administrative Fund without application. [Amended by 1965 c.359 §4]

0.3K chars

ORS 657.511 [1973 c.810 §5; repealed by 1977 c.538 §14]

0.0K chars

ORS 657.512 [1959 c.598 §4; repealed by 1963 c.354 §1 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672)]

0.0K chars

ORS 657.513 Political subdivision contribution payments from Local Government Employer Benefit Trust Fund. (1) A political subdivision required to make payments into the Unemployment Compensation Trust Fund under ORS 657.505 may request the Director of the Employment Department to pay on behalf of the political subdivision such amounts as the political subdivision is required to pay into the fund. The employer may request the director to pay on its behalf such amounts as the political subdivision is required to pay into the fund. This request must be filed with the director by January 31 of any year in order to be effective July 1 of that year

1.4K chars

ORS 657.515 Delinquent taxes; interest; civil penalties; collection by civil action; settlement. (1) If an employer defaults with respect to any payment required to be made by the employer to the Unemployment Compensation Trust Fund, the taxes at any time due, together with interest thereon and penalties, shall be collected by the Director of the Employment Department in a civil action against such employer brought in the name of the director and judgment rendered thereon shall bear interest at the rate provided in subsection (2) of this section. Such employer’s compliance with this chapter, requiring payments to be made to the Unemployment Compensation Trust Fund, shall date from the time said money was collected. The amount of taxes collected shall be paid into the Unemployment Compensation Trust Fund. The amount of interest and penalties collected pursuant to this subsection shall be paid to the Employment Department Special Administrative Fund in accordance with the provisions of ORS 657.830 (3)

6.0K chars

ORS 657.516 Liability of certain officers, members, partners and employees for amounts in default. (1) In the case of default by an employer, as provided in ORS 657.515, a person described in subsection (2) of this section who, as an officer, member, partner or employee, is under a duty to perform the actions required by employers under this chapter shall be personally liable for amounts due under this chapter. More than one person may be jointly and severally liable under this section

0.8K chars