ORS 657B.920
Penalty when employer fails to file reports

  • amount of penalty
  • request for deletion of penalty

(1)

If an employer fails to file a combined quarterly report of wages earned and contributions paid under ORS 657B.150 (Contributions) by the 10th day of the second month following the end of the calendar quarter, the Director of the Employment Department, for the first such failure, shall send to the employer at the employer’s last known address a written notice warning the employer that a subsequent failure to file a report could result in the imposition of a late filing penalty.

(2)

If an employer, without good cause, fails to file a timely report within the three-year period immediately following a written warning sent pursuant to subsection (1) of this section, the employer may be assessed a late filing penalty in addition to other amounts due.

(3)

Except as provided in subsection (4) of this section, a penalty assessed under subsection (2) of this section shall be 0.02 percent of the wages of the employer’s employees rounded to the nearest $100.

(4)

A penalty assessed under subsection (2) of this section for an employer who has no employees during the calendar quarter to which a quarterly report relates shall be as follows:

(a)

$10 for the first report filed late within the three-year period immediately following a written notice sent pursuant to subsection (1) of this section.

(b)

$25 for the first report filed late within the three-year period immediately following the assessment of a penalty under subsection (2) of this section.

(c)

$50 for the second report filed late within the three-year period immediately following the assessment of a penalty under subsection (2) of this section.

(d)

$100 for the third or subsequent report filed late within the three-year period immediately following the assessment of a penalty under subsection (2) of this section.

(5)

Intentionally left blank —Ed.

(a)

A penalty assessed under this section is final unless, within 20 days after the date the assessment is mailed to the last known address of the employer, the employer requests that the penalty be deleted. The request must be in writing and state the reason why the report was filed late.

(b)

If the director determines that the employer had good cause for filing the report late, the penalty shall be deleted. If it is determined there was not good cause for filing the report late, the request for deletion shall be denied.

(6)

Intentionally left blank —Ed.

(a)

A determination denying the request for deletion is final unless, within 20 days after the date the determination is mailed to the last known address of the employer, the employer files a request for hearing. The request for hearing must be in writing and state the reasons why the determination should not be affirmed.

(b)

Judicial review of the determination of denial shall be as provided for review of orders in contested cases in ORS chapter 183, except that the request for hearing must be filed within 20 days after the issuance of the determination of the director or a designated representative. [2019 c.700 §27]
Note: 657B.920 (Penalty when employer fails to file reports) 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.920 — Penalty when employer fails to file reports; amount of penalty; request for deletion of penalty, 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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