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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

Attending the Hearing

The hearing will start on time as established in the “Notice of Tax Hearing”. If you are late for the hearing, your request for hearing may be dismissed. The decision by the Employment Department Tax Section will remain in effect if your request for hearing is dismissed.

Hearings are usually held by telephone, but may be scheduled for in-person depending on the circumstances.  The “Notice of Tax Hearing” will provide the phone number to call or the location where the hearing will be conducted.  The administrative law judge (ALJ) will make a recording of the tax hearing.

The ALJ starts the hearing by explaining what will happen during the hearing and answering your questions. The ALJ will review the record documents and any submitted exhibits from the parties.  Each party is allowed the opportunity to make an opening statement. 

The ALJ will swear in the first witness. The ALJ will ask questions and allow each party to ask questions of the witness. The process continues until all witnesses have given their testimony.​ 

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: