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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.

Please note that not all notices have appeal rights. For a list of appealable documents and non-appealable documents click here​Please refer to the specific instructions on the appealable document.  The instructions must be followed in order for your request to be considered valid.​


Click Here to File a Hearing Request 


Tax Hearings at a Glance

  1. Employer requests a hearing by filing a hearing request.
  2. The Department reviews the request.
  3. The Department refers the request to the Office of Administrative Hearings (OAH).
  4. OAH schedules a prehearing conference.  These are usually held via phone.
  5. OAH schedules hearing date at the prehearing conference.
  6. Parties submit exhibits and witness list to OAH.
  7. Parties attend the hearing.
  8. OAH issues a decision.

​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: