An official website of the State of Oregon
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Workers' Benefit Fund (WBF) assessment is administered by the Department of Consumer and Business Services.
This is an assessment on the payroll earned by all workers subject to Oregon workers' compensation law, or non-subject workers the employer chooses to cover with workers' compensation insurance. The assessment is calculated on hours worked in the quarter they are paid by employers.
Every employee is subject to the WBF assessment. The law defines the following as employees:
To determine whether a worker is subject to Oregon's workers' compensation law and WBF assessment, see “Contact us."
Common questions answered regarding WBF Assessment
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