Workers’ Compensation Cost Summary

Pure premium

Medical costs and benefits for lost wages. Excludes insurer expenses and profit.

Average 2.1 percent increase from 2026.

• 2026: 3.3 percent decrease
• 2025: 3.2 percent decrease
• 2024: 6.7 percent decrease
• 2023: 3.2 percent decrease
• 2022: 5.8 percent decrease

Premium assessment

State regulatory costs to administer workers’ compensation and workplace safety programs.

9.8 percent of premiums for insured employers.

This amount is unchanged since 2022.

Self-insured employer and self-insured employer group premium assessment

Self-insured employers and self-insured employer groups pay the premium assessment, plus an additional amount to fund reserves that ensure prompt payment of claims in the event of insolvencies.

• 0.1 percent for self-insured employers.
• 0.1 percent for public-sector self-insured groups.
• 0.5 percent for private-sector self-insured employer groups.

These amounts are unchanged from 2026.

Workers’ Benefit Fund (Payroll assessment)

Special benefits for certain injured workers and their families, and return-to-work programs.

2.2 cents per hour worked. Employers and employees split the cost.

The rate was 1.8 cents per hour in 2026 and 2.0 cents per hour in 2025 and 2024.

BOLI Expense Fund component of the WBF

Funding for Oregon Bureau of Labor and Industries

0.2 cents per hour worked. Employers and employees split the cost.

2027 is the first year of this component.