Oregon Statutes 657.435 – Base rate for first year
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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.
Terms Used In Oregon Statutes 657.435
- 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
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______________________________________________________________________________ [Amended by 1955 c.655 § 5; 1973 c.300 § 11; 1977 c.538 § 1a; 1989 c.609 § 2; 2005 c.183 § 5]
See note under 657.430.