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Tax Hearings

The Employment Department UI Tax Section issues certain documents that can be appealed if the employer does not agree with the Department’s decision. The appeal process is done through a hearing request. 

Click Here to File a Hearing Request

Requesting Additional Appeals

If you disagree with the hearing decision, you may file a petition for judicial review with the State of Oregon Court of Appeals. You have 20 days from the date the order is mailed to filed your petition. For information about filing a petition for judicial review, you may call the Court of Appeals Records Section at (503) 986-5555.

For additional information, visit  

Unemployment Insurance Tax


Oregon Employment Department 

875 Union St NE

Salem, OR 97311


Hours of Operation


8:00 AM - 5:00 PM​


Contact Information:

Tax Hearings:

Salem Central Office: