OAR 471-031-0085
Employer Wages and Hours of Work Report

(1)

In addition to the quarterly tax report and payment as provided in these rules, each employer shall file an employer’s quarterly report of employees’ wages and hours of work on forms as required by ORS 657.571 (Quarterly or annual tax report) and such other reports as may be required by the Director, duly completed in all respects.

(a)

If an employer does not record hours worked as part of the payroll system, the employer may provide a reasonable estimate of hours rounded up to the next hour worked by each employee including estimates based on:

(A)

Average hours worked in a day, multiplied by the number of days worked;

(B)

Average time to complete a piece or component, multiplied by the number of pieces or components completed; or

(C)

Total time worked in an average month multiplied by the number of months worked in the quarter. A month of full time work averages 174 hours.

(b)

If the estimation methods in (a) do not adequately reflect hours worked in the employer’s business, the employer may use reasonable alternative methods of estimating hours. The employer shall keep a record of the method and data used in providing such estimates as required in OAR 471-031-0005 (Payroll Records)(3).

(2)

An employer may, with the Director’s approval, substitute Electronic Data Processing (EDP) medium for the report or reports required in section (1) of this rule. The employer’s quarterly report of employees’ wages and hours of work form furnished by the Director must be attached to or filed with the substitute EDP medium. All reports must be legible and complete as to the information required by this rule and the instructions contained on the report forms. Any report may be returned to the employer if improperly prepared, incomplete, or illegible and such employer shall be deemed to have failed to file reports as required by this rule and ORS 657.660 (Records and reports of employing units).

(3)

The employer’s quarterly report of employees’ wages and hours of work shall be made on or before the last day of the month following the close of the calendar quarter to which such report relates; provided, however, that when the due date falls upon a Saturday, Sunday, or a legal holiday, the report shall not be due until the next business day.

(4)

An employer failing to file a complete and legible employer’s quarterly report of employees’ wages and hours of work as required in this rule and ORS 657.660 (Records and reports of employing units) shall be subject to the penalties provided in ORS 657.457 (Penalty when employer fails to file contribution reports and pay contributions when due) and 657.663 (Penalty for failure by employer to file reports).

(5)

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

Source: Rule 471-031-0085 — Employer Wages and Hours of Work Report, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=471-031-0085.

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 471-031-0085’s source at or​.us