OAR 471-031-0067
One Percent Penalty


(1)

The Director of the Employment Department shall assess the penalty authorized by ORS 657.457 (Penalty when employer fails to file contribution reports and pay contributions when due) and mail notice of the assessment of such penalty to the employer’s last known address as shown in the Employment Department’s records on or before October 20 each year. Such penalty shall become final on the November 10 immediately following the assessment.

(2)

On or after the date of the assessment, but prior to the November 10 immediately following the assessment, the employer may request waiver of the penalty based on “good cause” as that term is defined in OAR 471-031-0151 (Failure to File Reports or Pay Tax — Good Cause).

(3)

If an employer makes a request for waiver of the penalty within the time prescribed in Section (2) of this rule, the Director shall make a decision, either granting or denying the waiver, and mail notice thereof to the employer’s last known address as shown in the employment Department’s records. If, prior to the November 10 immediately following the assessment, the employer establishes “good cause,” as defined in OAR 471-031-0151 (Failure to File Reports or Pay Tax — Good Cause), for failure to file all reports or pay all taxes due by September 1, the Director shall grant the request for waiver and remove the penalty from the employer’s account. If the employer fails to establish “good cause,” as defined in 471-131-0151, prior to the November 10 immediately following the assessment, the director shall deny the request for waiver. If the request for waiver is denied, the director shall notify the employer that a request for a contested case hearing may be filed within 20 days after mailing of the penalty waiver decision.

(4)

The period within which an employer request a waiver of the penalty or a hearing on the denial of a waiver may be extended a reasonable time upon a showing of “good cause” for the late request as defined in OAR 471-040-0010 (Late Request for Hearing).

(5)

Hearings held and referee decisions issued pursuant to section (3) of this rule shall be in accordance with the provisions of chapter 471, division 040.

(6)

Judicial review of referee decisions issued pursuant to this rule shall be as provided for review of orders in contested cases in ORS 183.310 (Definitions for chapter) through 183.550. The Director of the Employment Department is designated as a party for purposes of hearings under this rule.

(7)

Upon motion of the director of the Employment Department or upon application of an interested employer, the Director may reconsider a penalty imposed under ORS 657.457 (Penalty when employer fails to file contribution reports and pay contributions when due) irrespective of whether it has become final:

(a)

Such reconsideration shall be restricted to penalties resulting from clerical errors or errors of computation and may include a new decision upon any grounds or issues not previously ruled upon or new facts nor previously known to the Director;

(b)

A new decision made as a result of reconsideration shall be subject to hearing and judicial review in accordance with this rule.

(8)

A request for waiver of the penalty for “good cause,” must be in writing. The date of any request for waiver under this rule shall be:

(a)

The postmarked date on the request, if mailed; or

(b)

The machine imprinted date on the request, if transmitted by facsimile device; or

(c)

In the absence of a postmark or machine imprinted date, the most probable date of mailing as determined by the Director.

(9)

The employees listed in OAR 471-031-0145 (Continuous Jurisdiction) and the Supervisor of Tax Recovery may act on behalf of the Director for the purposes of section (1), (2), and (3) of this rule.

(10)

The effective date for implementing this rule shall be retroactive to June 23rd, 2002.

Source: Rule 471-031-0067 — One Percent Penalty, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=471-031-0067.

471–031–0005
Payroll Records
471–031–0010
Posting of Notices By Employers
471–031–0015
Corporate Officer and Shareholder Dividends as Wages
471–031–0017
Corporate Officer/Director Election
471–031–0020
Incidental Expense of Employees
471–031–0025
Pensions
471–031–0030
Jury Pay
471–031–0035
Bonuses, Fees, and Prizes
471–031–0040
Accident Compensation
471–031–0045
Dismissal and Separation Allowances, Vacation Pay, Holiday Pay, and Guaranteed Wage Payments
471–031–0050
Gifts
471–031–0055
Remuneration Other than Cash
471–031–0060
Payments by an Employer to Persons in the Military Service
471–031–0065
Employer Elections to Cover Multi-State Workers
471–031–0067
One Percent Penalty
471–031–0070
Taxes
471–031–0072
Application of Payments
471–031–0075
Appointment of an Agent to Act on Behalf of a Group of Employers
471–031–0076
Common Paymaster
471–031–0077
Coemployment/Payrolling
471–031–0080
Tax Compromise Policy
471–031–0085
Employer Wages and Hours of Work Report
471–031–0095
Approval of Work Experience Programs
471–031–0105
Student Employment
471–031–0110
Action at Law, Verification, Liens, Distraint Warrants
471–031–0120
Christmas Tree Farms
471–031–0125
In-Home Sales
471–031–0130
Domestic Service
471–031–0135
Participants of Federal Training Programs
471–031–0139
Employing Enterprise and Prohibited Activities
471–031–0140
Transfer of Experience Determination, Tax Rate, Consolidation
471–031–0141
Partial Transfer of Experience
471–031–0142
Acquiring an Employing Entity: Active or Inactive
471–031–0145
Continuous Jurisdiction
471–031–0151
Failure to File Reports or Pay Tax — Good Cause
471–031–0155
Investigatory Subpoenas
471–031–0160
Computation of Excess Wages
471–031–0175
Agricultural Employment
471–031–0181
Independent Contractor
471–031–0185
Indian Tribes
471–031–0190
Shopping News
471–031–0195
Horticultural Commodity
471–031–0205
Cafeteria Plans
471–031–0210
Bond or Deposit
471–031–0215
Registered Domestic Partnerships
471–031–0220
Franchisee
471–031–0235
Volunteer Consideration
471–031–0301
Election of coverage for services normally excluded from unemployment insurance
Last Updated

Jun. 8, 2021

Rule 471-031-0067’s source at or​.us