ORS 657.463
Tax rate schedules
(1)
Notwithstanding the tax rate imposed by ORS 657.462 (Computation of benefit ratio) and subject to the tax rate imposed by ORS 657.439 (Wage Security Program funding), for wages paid during a calendar quarter, the tax rate paid by each employer subject to ORS 657.435 (Base rate for first year) and 657.462 (Computation of benefit ratio) 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 (Computation of Fund Adequacy Percentage Ratio) and 657.462 (Computation of benefit ratio) to be in effect for the year. The schedules are adopted as follows:(2)
Notwithstanding the tax rate imposed by ORS 657.462 (Computation of benefit ratio), 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]
Source:
Section 657.463 — Tax rate schedules, https://www.oregonlegislature.gov/bills_laws/ors/ors657.html.
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