Skip to main content Homepage

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 2021, 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 system for payroll reporting, including WBF

Frances, the Oregon Employment Department's new modernized system, is coming in September 2022. It replaces the Oregon Payroll Reporting System and the Employer Account portal. It will support 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​​