Oregon Statutes 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]
Terms Used In Oregon Statutes 657.430
- Benefits: means the money allowances payable to unemployed persons under this chapter. See Oregon Statutes 657.010
- employer: means any employing unit which employs one or more individuals in an employment subject to this chapter in each of 18 separate weeks during any calendar year, or in which the employing unit's total payroll during any calendar quarter amounts to $1,000 or more. See Oregon Statutes 657.025
- employment: includes service that is:
(a) Subject to the tax imposed by the Federal Unemployment Tax Act; or
(b) Required to be covered under this chapter as a condition for employers to receive a full tax credit against the tax imposed by the Federal Unemployment Tax Act. See Oregon Statutes 657.030
- wages: means all remuneration for employment, including the cash value, as determined by the Director of the Employment Department under the regulations of the director, of all remuneration paid in any medium other than cash. See Oregon Statutes 657.105
(Temporary provisions relating to determination of employer tax rates for calendar years 2022, 2023 and 2024)
Sections 2, 3 and 5, chapter 638, Oregon Laws 2021, provide:
Sections 3 and 4 of this 2021 Act are added to and made a part of ORS Chapter 657. [2021 c.638 § 2]
(1) Notwithstanding ORS § 657.430, the actual experience of the employing enterprises of an employer used to determine the tax rates applicable to the employer for calendar year 2020 shall be used to determine the tax rates applicable to the employer for calendar years 2022, 2023 and 2024.
(2) Notwithstanding ORS § 657.435, if an employer’s tax rate was assigned under ORS § 657.435 for calendar year 2020, the tax rate so assigned shall be the employer’s tax rate for calendar years 2022, 2023 and 2024. [2021 c.638 § 3]
Sections 3 and 4 of this 2021 Act are repealed on January 2, 2032. [2021 c.638 § 5]