ORS 657B.320
Delinquent contributions
- interest
- civil penalties
- collection by civil action
- settlement
(1)
If an employer defaults with respect to any amount of contributions required to be made by the employer to the Paid Family and Medical Leave Insurance Fund established under ORS 657B.430 (Paid Family and Medical Leave Insurance Fund), the unpaid amount, together with interest and penalties, shall be collected by the Director of the Employment Department in a civil action against the employer brought in the name of the director.(2)
Intentionally left blank —Ed.(a)
Judgment rendered on a civil action brought under subsection (1) of this section in favor of the director shall bear interest at the rate provided in subsection (3) of this section.(b)
An employer’s compliance with the requirements of ORS 657B.150 (Contributions) shall date from the time that contributions were collected from the employer.(c)
The amount of contributions collected from an employer, together with interest and penalties, shall be paid into the fund.(3)
Intentionally left blank —Ed.(a)
Interest upon any amounts due from an employer shall be paid and collected at the rate of one and one-half percent per month from the date prescribed for the payment to the fund. In computing the interest, a fraction of a month shall be counted as a full month.(b)
Interest shall be paid at the same time contributions are required to be paid by the employer to the fund.(4)
If an employer fails to pay contributions required by ORS 657B.150 (Contributions) at the time prescribed by the director, the employer shall be in default.(5)
If an employer that is in default with respect to payment of contributions fails to make payment within 10 days after written demand has been made by the director, the employer shall be subject to a penalty of 10 percent of the amount of the contributions. A demand for payment shall be deemed to have been made when deposited in the mail addressed to the employer at the employer’s last known address of record with the director.(6)
If any part of a deficiency is due to fraud with intent to avoid payment of contributions to the fund, then 50 percent of the total amount of the deficiency, in addition to the deficiency, shall be assessed, collected and paid, in the same manner as if it were a deficiency, and deposited in the fund.(7)
Civil actions brought in the name of the director under this section to collect contributions, interest or penalties from an employer shall be entitled to preference upon the calendar over all civil cases that involve only private parties.(8)
Intentionally left blank —Ed.(a)
Notwithstanding the provisions of this section, the director may agree to accept from an employer or former employer with a delinquent account any amount the director finds reasonable under the circumstances as consideration in settlement of the full amount of contributions, interest or penalties due if the director finds that:(A)
The total interest collectible on the delinquent account is in excess of 25 percent of the principal;(B)
The employer or former employer no longer conducts an active business and has insufficient net assets to pay the full amount of all contributions, interest or penalties due; and(C)
The employer or former employer can pay some but not all of the delinquent amounts.(b)
Whenever a settlement agreement is made pursuant to paragraph (a) of this subsection, a written record signed by the director shall be maintained in the files of the director. Such records shall set forth:(A)
The name of the employer or former employer against whom the liability was assessed;(B)
The amount of the assessed liability;(C)
The amount of the liability paid;(D)
The amount of the liability canceled or waived; and(E)
A sworn statement of the employer or former employer setting forth the complete financial responsibility of the employer or former employer and containing a full disclosure of all matters bearing upon the ability of the employer or former employer to pay the full amount of the liability assessed.(9)
The director shall file a full and true copy of the record of each settlement agreement with the Secretary of State as a public record.(10)
Any amount agreed to in settlement of the director’s claims on behalf of the fund pursuant to subsection (8)(a) of this section shall be first credited to the contributions due from the employer or former employer until the principal amount of contributions due has been satisfied and shall be deposited in the fund. [2019 c.700 §24]
Source:
Section 657B.320 — Delinquent contributions; interest; civil penalties; collection by civil action; settlement, https://www.oregonlegislature.gov/bills_laws/ors/ors657B.html.
Up to date