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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

Preparing for a Hearing


The Employment Department Tax Section’s decision is presumed to be legally correct. You must present evidence that supports your disagreement with each point of the decision.     

You may represent yourself or be represented by an attorney, accountant, or any other person. If you decide to hire an authorized representative, your representative will need time to prepare your case. You must inform the OAH and the Employment Department Tax Section if you hire a representative.

If during the hearing you decide you need an authorized representative; you may ask the administrative law judge (ALJ) for time to get one. The ALJ will decide whether to allow your request. ​ 

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: