Oregon Statutes 657.463 – Tax rate schedules
(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 B, VI B, VII B or VIII B, whichever schedule is determined pursuant to ORS § 657.459 and 657.462 to be in effect for the year. The schedules are adopted as follows:
Terms Used In Oregon Statutes 657.463
- Calendar quarter: means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, or the approximate equivalent thereof, as the Director of the Employment Department may, by rule, prescribe. 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
- Taxes: means the money payments to the Unemployment Compensation Trust Fund required, or voluntary payments permitted, by this chapter. See Oregon Statutes 657.010
- 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
______________________________________________________________________________
(2) Notwithstanding the tax rate imposed by ORS § 657.462, each employer subject to this chapter, other than employers whose assigned tax rate is 5.4 percent, shall pay to the Employment Department for each calendar quarter an amount equal to nine one-hundredths of a percent of wages subject to tax under this chapter for that calendar quarter. All such moneys shall be paid and collected in the same manner and at the same time as unemployment compensation taxes under this chapter, unless the Director of the Employment Department prescribes otherwise. After deduction of the actual shared costs of the Employment Department in collecting the amounts under this subsection, all such moneys shall be paid into the Supplemental Employment Department Administration Fund. [2005 c.183 § 2; 2021 c.638 § 8]
[1963 c.302 § 3; repealed by 1967 c.434
4 (657.461 enacted in lieu of 657.464)]
[Repealed by 1955 c.655 § 22 (657.466
enacted in lieu of 657.465)]
[1955 c.655 § 23 (enacted in lieu of 657.465); 1957 c.699 § 9; renumbered 657.471]