Skip to the main content of the page

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 Prehearing Conference

The “Notice of Tax Prehearing” provides the date and time of the prehearing conference, which will be conducted by telephone.  

If the date of the prehearing does not work with your schedule, please notify the OAH coordinator as soon as possible to reschedule the prehearing.  The administrative law judge (ALJ) will schedule the hearing even if you do not appear.

At the prehearing, the parties will schedule the hearing, identify legal issues, and discuss witnesses, evidence, exhibits, and other procedural matters for the hearing.  The date and time of the hearing will be decided based on the availability of the parties.  The ALJ will also set a deadline for submitting exhibits and the witness list.  

After the prehearing, the OAH will mail a “Notice of Tax Hearing” and prehearing follow-up letter to your address on file.

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: