ORS 657B.150
Contributions

  • director to set rates
  • reporting requirements for employers
  • rules for successor in interest

(1)

Intentionally left blank —Ed.

(a)

Except as otherwise provided in subsections (3) and (4) of this section, all employers and eligible employees shall contribute to the Paid Family and Medical Leave Insurance Fund established under ORS 657B.430 (Paid Family and Medical Leave Insurance Fund).

(b)

Contributions shall be paid by employers and employees as a percentage of a total rate determined by the Director of the Employment Department.

(c)

The total rate may not exceed one percent of employee wages, up to a maximum of $132,900 in wages.

(2)

Intentionally left blank —Ed.

(a)

Employer contributions shall be paid in an amount that is equal to 40 percent of the total rate determined by the director.

(b)

An employer shall deduct employee contributions from the wages of each employee in an amount that is equal to 60 percent of the total rate determined by the director.

(3)

When an employment agency is acting as an employer, the employer contributions required under this section shall be the responsibility of the employment agency.

(4)

Intentionally left blank —Ed.

(a)

Employers that employ fewer than 25 employees are not required to pay the employer contributions under subsection (1) of this section.

(b)

If an employer that employs fewer than 25 employees elects to pay the employer contributions under subsection (1) of this section, the employer may apply to receive a grant under ORS 657B.200 (Employer assistance grants).

(5)

Notwithstanding subsection (1) of this section, an employer may elect to pay the required employee contributions, in whole or in part, as an employer-offered benefit.

(6)

Subject to ORS 657B.130 (Elective coverage for certain individuals) (2) and (3), a self-employed individual who has elected coverage under ORS 657B.130 (Elective coverage for certain individuals) (1) shall contribute to the fund, at a rate that may not exceed one percent of the individual’s taxable income as determined by the director by rule, for a period of not less than three years from the date that the election becomes effective.

(7)

A tribal government that elects coverage under ORS 657B.130 (Elective coverage for certain individuals) and employees of the tribal government shall contribute to the fund in contribution amounts and at a rate that may not exceed one percent of employee wages, up to a maximum of $132,900 in wages, as determined by the director by rule, for a period of not less than three years from the date that the election becomes effective.

(8)

The director shall set rates for the collection of payroll contributions consistent with subsection (1) of this section and in a manner such that:

(a)

At the end of the period for which the rates are effective, the balance of moneys in the fund is an amount not less than six months’ worth of projected expenditures from the fund for performance of the functions and duties of the director under this chapter; and

(b)

The volatility of the contribution rates is minimized.

(9)

For purposes of subsections (1)(c) and (7) of this section, the director shall annually adjust the maximum amount of employee wages by the percentage increase, if any, in the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor, since the date of the previous determination made under this subsection.

(10)

The director shall determine on an annual basis the amount of payroll contributions, timing of payroll contributions and maximum employee contributions sufficient to finance the costs related to the provisions of this chapter.

(11)

An employer shall hold any moneys collected under this section in trust for the State of Oregon and for the payment thereof to the Department of Revenue in the manner described in subsection (12) of this section.

(12)

Intentionally left blank —Ed.

(a)

An employer shall make and file a combined quarterly report of wages earned and contributions paid under this section on a form prescribed by the Department of Revenue.

(b)

The report shall be filed with the Department of Revenue on or before the last day of the month following the quarter to which the report relates and shall be deemed received on the date of mailing.

(c)

The report shall be accompanied by payment of any contributions due under this section in a manner determined by the Department of Revenue by rule.

(13)

Moneys collected under this section shall be deposited in the Paid Family and Medical Leave Insurance Fund established under ORS 657B.430 (Paid Family and Medical Leave Insurance Fund).

(14)

Intentionally left blank —Ed.

(a)

If an employer ceases or discontinues operations or business, or sells out, exchanges or otherwise disposes of the business or stock of goods, any payroll contribution payable under this section is immediately due and payable, and the employer shall, within 10 calendar days, pay the payroll contribution due. Any person who becomes a successor in interest to the business is liable for the full amount of the unpaid payroll contribution.

(b)

The director shall adopt rules for compliance with this chapter with regard to contributions from an employer’s successor in interest.

(15)

Benefits may not be denied to a covered individual solely because an employer failed to collect or remit the contributions required under this section. [2019 c.700 §16]
Note: 657B.150 (Contributions) becomes operative January 1, 2023. See section 63, chapter 700, Oregon Laws 2019, as amended by section 1, chapter 30, Oregon Laws 2021, and section 6a, chapter 639, Oregon Laws 2021.

Source: Section 657B.150 — Contributions; director to set rates; reporting requirements for employers; rules for successor in interest, https://www.­oregonlegislature.­gov/bills_laws/ors/ors657B.­html.

657B.005
Legislative findings
657B.010
Definitions
657B.015
Benefit eligibility
657B.020
Qualifying purposes for benefits
657B.025
Coordination of leave
657B.030
Use of other paid leave benefits in addition to paid family and medical leave insurance benefits
657B.040
Notice to employers prior to commencing leave
657B.050
Amount of benefits
657B.060
Job protection
657B.070
Denying leave
657B.080
False statements or failure to report material fact by employer
657B.090
Claim for benefits
657B.100
Allowing or denying claim
657B.110
Continuous jurisdiction of director
657B.120
False statements or failure to report material fact
657B.130
Elective coverage for certain individuals
657B.150
Contributions
657B.175
Effect of place of performance of service
657B.180
Unlawful practices of employer
657B.190
Employer’s security for payment of contributions
657B.200
Employer assistance grants
657B.210
Equivalent plans, generally
657B.220
Director review of benefits provided under equivalent plan
657B.230
Application for reapproval of plan
657B.240
Withdrawal from plan
657B.250
Portability of benefits and retention of eligibility status between jobs
657B.260
Successor in interest required to continue offering approved plan to eligible employees until withdrawal of plan
657B.280
Delinquent contributions and improper benefit payments as liens on real or personal property
657B.290
Filing of lien statement or warrant
657B.300
Alternative remedies for collection of amounts liable to be repaid
657B.310
Release, compromise or satisfaction of lien
657B.320
Delinquent contributions
657B.330
Liability of certain officers, members, partners or employees for amounts in default
657B.340
Family and medical leave insurance program
657B.350
Third party administrator
657B.360
Determining number of employees employed by employer
657B.370
Computation and assessment of employer contributions and interest
657B.380
Advisory committee
657B.390
Employment records
657B.400
Confidentiality of information
657B.410
Appeals process, generally
657B.420
Appeals of decisions under equivalent employer plan
657B.430
Paid Family and Medical Leave Insurance Fund
657B.440
Employer required to provide notice advising employees of rights and duties
657B.460
Construction of chapter
657B.470
Preemption of local laws relating to paid family and medical leave
657B.480
State agency assistance
657B.900
Criminal penalties
657B.910
Penalty when employer fails to file contribution reports or pay contributions when due
657B.920
Penalty when employer fails to file reports
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