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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​

Hearing Rules

The Oregon Administrative Rules that pertain to Unemployment Tax Hearings are located at the Oregon Secretary of State’s website – Oregon Administrative Rules, Division 40, Appeals, Lower Appeals Procedure​

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: