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BOLI Expenses Fund frequently asked questions

Below are frequently asked questions about the BOLI Expenses Fund, which is a new component of the Workers’ Benefit Fund starting in 2027.

House Bill 4027 (2026) amended the Workers’ Benefit Fund assessment statute to direct the Department of Consumer and Business Services to set an additional assessment rate in order to fund a new BOLI Expenses Fund (BEF). The BEF provides operational funding for the Oregon Bureau of Labor and Industries (BOLI). The bill directed the Department of Consumer and Business Services to collect the BEF component as part of the WBF assessment.​

Each year, the Department of Consumer and Business Services (DCBS) reviews the Workers' Benefit Fund (WBF) assessment rate and may adjust it to meet required fund-balance levels. The hourly rate is based on current cash balances and the projected needs of the programs supported by the assessment.

In September, DCBS provides public notice to employers and payroll service providers if the WBF rate changes. In November, employers and payroll service providers receive the official WBF rate notice for the upcoming year.

Beginning in 2027, the WBF rate will include funding for both the Workers' Benefit Fund (WBF) and the BOLI Expenses Fund (BEF).

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For 2027, the WBF/BEF total assessment rate will be 2.4 cents per hour worked (0.024). The Workers’ Benefit Fund component is 2.2 cents per hour worked and the BOLI Expenses Fund is 0.2 cents per hour worked. Employers are required to pay at least half of the total assessment. ​

Starting in 2027, the Workers’ Benefit Fund (WBF) assessment rate will be combined into one total assessment that includes both the WBF and the BOLI Expenses Fund (BEF). This total rate is what employers will use to calculate the amount owed. There will be no changes to how WBF hours are reported or how WBF payments are remitted. WBF hours worked will continue to be reported on Form OQ through Frances Online. WBF payments will continue to be submitted with other state payroll taxes through Revenue Online​.

Employers do not need to set up a separate withholding account to remit the portion of the assessment that will go to the BOLI Expenses Fund (BEF). The portion of the assessment for the BEF will be remitted with the portion of the assessment for the Workers’ Benefit Fund (WBF).​

There is no additional setup for the BOLI Expenses Fund (BEF) for employers already registered with Oregon Department of Revenue. New employers will need to register their business with the Oregon Department of Revenue. Specific instructions for registering for each tax program are available on Revenue Online​.


The BEF will follow the same wage subjectivity and exempt earnings as the WBF. For more information on wage subjectivity and exempt earnings, please refer to the Workers’ Benefit Fund (WBF) Assessment Q&A document​.

Any reference to the WBF rate in 2027 will include the total WBF/BEF rate.​

The WBF/BEF hours worked will be reported under the Workers’ Benefit Fund Assessment section on Form OQ through Frances Online​​. If remitting by mail, use Form OQ to submit the WBF/BEF hours under the WBF Assessment in box 27. Enter the total WBF/BEF assessment rate in box 28.

Screenshot of the OC form detailing four fillable sections for Workers' Benefit Fund (WBF) Assessment: 27 -- Hours worked by paid workers subject to Oregon Workers' Compensation law. (Whole hours only. Hours do not need to equal hours reported on Form 132.) 28 -- WBF assessment rate. 29 -- Total assessment. Line 27 multiplied by line 28. 30 -- Assessment prepaid. Add prepayments that were made in this quarter or any credit you may have on your WBF account. 31 -- Total WBF assessment due. Line 29 minus line 30.

The OQ form will not be updated and will continue to display “Workers Benefit Fund (WBF) Assessment.” Employers should use the total rate on line 28 to calculate the total amount owed. The Oregon Combined Payroll Tax Report Instructions for Oregon employers will be updated for 2027 to reflect the use of the total WBF/BEF rate.​

No. Frances Online​ will continue to display “Workers Benefit Fund (WBF) Assessment” for the electronic Form OQ to be submitted electronically. The rate will be displayed as the total WBF/BEF rate. Use the WBF hours worked to calculate the assessment due for WBF/BEF starting with the 1Q2027 report.

No. Revenue Online​ will continue to display “Workers Benefit Fund (WBF) Assessment” when submitting payments with other state payroll taxes. Use the WBF/BEF total rate to calculate the assessment due for WBF/BEF starting with the 1Q2027 report and remit all assessment due at the same time.

The WBF/BEF payments will be submitted with other state payroll taxes through Revenue Online​​. Allocate the WBF/BEF payment to WBF assessment. If remitting by mail, use Form OR-OTC-V, and submit under line 5 Workers’ Benefit Fund Assessment.

No.​

They can be remitted the same way they are remitted using the total rate of 2.4 cents per hour calculation (0.024).​

The total rate for 2027 is 2.4 cents per hour worked (0.024), consisting of 2.2 cents for the Workers’ Benefit Fund (WBF) and 0.2 cents for the BOLI Expenses Fund. Employers do not separate the BOLI Expenses Fund from the Workers’ Benefit Fund. The Department of Consumer and Business Services (DCBS) will transfer the funds from WBF to BEF.​

There is currently a lawsuit challenging House Bill 4027. The Oregon Tax Court has not yet made a decision regarding the lawsuit. Starting Jan. 1, 2027, employers are required to pay the BEF component unless told otherwise. We will provide any updates at the ​Workers' Benefit Fund website​.