ORS 657B.910
Penalty when employer fails to file contribution reports or pay contributions when due
- notice of failure
- waiver
(1)
On or before June 30 of each year, the Director of the Employment Department shall send a written notice to each employer that has failed to file all reports as required by the director or to pay all contributions due under ORS 657B.150 (Contributions), warning the employer about the penalty provided in subsection (2) of this section.(2)
If, prior to September 1 of each year, an employer has failed to file all required reports and pay all contributions due in that year under ORS 657B.150 (Contributions), the employer shall pay a penalty equal to one percent of the wages of the employer’s employees in the preceding calendar year.(3)
Intentionally left blank —Ed.(a)
On or before October 20 of each year, the director shall assess the penalty provided in subsection (2) of this section and send written notification of the assessment to the employer’s last known address.(b)
Notwithstanding paragraph (a) of this subsection, the director may waive the penalty for good cause if the employer has filed the required reports and payments.(4)
On or before November 10 following a penalty assessment under subsection (3) of this section, the employer that is assessed the penalty may submit a written request to the director that the penalty be waived. The request must contain the specific reasons for the failure to file the required reports or payments prior to September 1.(5)
Intentionally left blank —Ed.(a)
If the request for waiver of the penalty is denied, the director shall send written notification of the denial to the employer at the employer’s last known address. The decision denying the request shall become final unless within 20 days from the date on which the notification of the decision is sent to the employer, the employer files a written request for a hearing that states the reasons for the request.(b)
Hearings, decisions and reconsiderations under this section shall be conducted in accordance with rules adopted by the director.(c)
Judicial review of an order assessing a penalty under this section shall be as provided for review of orders in contested cases under ORS chapter 183, except that the petition must be filed within 20 days after the issuance of the order of the director.(6)
The penalty provided in subsection (2) of this section shall be collected in accordance with the provisions of ORS 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) and 657B.310 (Release, compromise or satisfaction of lien), and any amounts collected pursuant to this subsection shall be paid to the Paid Family and Medical Leave Insurance Fund established under ORS 657B.430 (Paid Family and Medical Leave Insurance Fund). [2019 c.700 §22]
Source:
Section 657B.910 — Penalty when employer fails to file contribution reports or pay contributions when due; notice of failure; waiver, https://www.oregonlegislature.gov/bills_laws/ors/ors657B.html.
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