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Workers' Benefit Fund

Workers' Benefit Fund assessment

The Workers’ Benefit Fund (WBF) assessment funds return-to-work programs, provides increased benefits over time for workers who are permanently and totally disabled, and gives benefits to families of workers who die from workplace injuries or diseases.

In 2023, this assessment is 2.2 cents per hour worked. Employers and employees split the cost.

Employers report and pay the WBF assessment directly to the state with other state payroll taxes.

WBF assessment information

New payroll reporting system is live

Frances Online, the Oregon Employment Department's new modernized system, is now live. This system replaces the Oregon Payroll Reporting System and the Employer Account Access portal. Frances Online supports combined payroll reporting, including the Workers' Benefit Fund. Get more information on the Modernization Program.


Common questions answered regarding WBF Assessment

Questions regarding your subjectivity to WBF assessment or workers' compensation law


Workers' compensation rate information​​