An official website of the State of Oregon
How you know »
(how to identify a Oregon.gov website)
An official website of the State of Oregon »
You are here:
Register online with the Central Business Registry through the Secretary of State's office.
The money used to pay Oregon unemployment insurance benefits comes from Oregon employers.
Subject employers are required to provide Unemployment Insurance coverage for their workers. They include:
1. Subject employers who:
2. Agricultural (farm) employers who:
View your rate on the Employer Account Access site or call 503-947-1488 and ask to speak with a representative in the Contributions and Recovery Unit.
Domestic employers are required to cover employees once the employees are paid cash wages of $1,000 or more in total payroll in a calendar quarter, in either the current or preceding calendar year. For unemployment tax purposes, domestic employers do not include non-cash compensation (i.e., room and board) as wages.
Agricultural employers will need to report wages if they:
Unless specifically excluded in ORS Chapter 657, wages include, but are not limited to the following:
People who are hired and compensated for services are employees and their compensation for services are taxable wages unless specifically excluded by law.
No. People who are hired and compensated on a temporary basis are employees, and their compensation for services are taxable.
Nonprofit employers must register and file quarterly payroll reports like other employers. Certain nonprofits may select different ways to finance their Unemployment Insurance costs. Local governments may finance their costs by paying quarterly.
This is determined by the application of four tests. The tests are similar to provisions of all other states’ law and are applied in descending order. They are applied to the employee’s work situation and not the employer.
A new or existing employing unit that acquires an identifiable and segregable portion of an employer may be a partial successor. The identifiable and segregable unit of the transferring employing unit must be such that it could operate independently of the remainder of the transferring enterprise.
The Employee Detail Report, Form 132, requires employers to report the number of hours worked during a quarter. If you do not keep hours worked as part of your payroll system, a reasonable estimate of hours worked is acceptable.
The Employment Department law generally considers fringe benefits as wages. However, it excludes payments for several types of benefits.
A quarterly report is required as long as the account is active. Penalties may be applied for failing to file a report even if there is no payroll.
Corporations must report and pay Unemployment Insurance taxes on amounts paid to individuals for services rendered. This includes amounts paid to corporate officers and shareholders.
No. Owners of sole proprietorships and partnerships should not report their personal earnings as wages for Unemployment Insurance tax purposes. These individuals are not covered employees and also may not elect Unemployment Insurance coverage for themselves.
Employers are required to notify the Employment Department of any changes in their business entity.
Unemployment tax rates are assigned in accordance with Oregon law. New employers are assigned a “base rate” until they have sufficient “experience” to qualify for an “experience rate” based tax rate. This usually takes about three years.
Special Payroll Tax Offsets are authorized by the Oregon Legislature and collected using the unemployment insurance tax system. They are included as part of the UI tax rate, but the money is not deposited into the Unemployment Insurance Trust Fund. For that reason, the money cannot be certified as "contributions paid to the state" when preparing federal FUTA Form 940.
Employer rights include confidential handling of your information and protection from unauthorized disclosure. Oregon law provides you with appeal rights. Many documents you receive give you the option to appeal the decision or assessment.
Benefit charge information is currently provided quarterly, either by paper or electronically, if an employer requests that they receive benefit charge statements. We are continually expanding the services we offer online and this may be one way to offer more current information in the future.
A .gov website belongs to an official government organization in the United States.
A lock icon ( ) or https:// means you’ve safely connected to the .gov website.
Only share sensitive information on official, secure websites.
Your browser is out-of-date! It has known security flaws and may not display all features of this and other websites. Learn how