justicedao/ipfs_state_laws huggingface dataset:
471-070-2100 Tribal Government: Election Requirements and Effective Date (1) A tribal government may elect coverage at any time under the Paid Leave Oregon program in accordance with ORS 657B.130(4). The tribal government must elect coverage separately for each business owned by the tribal government. (2) A tribal government election of the Paid Leave Oregon program coverage must be in writing and must be accomplished through an intergovernmental agreement between the State of Oregon acting by and through the Employment Department. The tribal government must agree to pay contributions for a period of not less than three years. (3) A tribal government that has elected coverage by entering an agreement pursuant to section (2) of this rule shall be considered an “employer” and employees of the tribal government shall be considered “employees” under ORS chapter 657B and related administrative rules. The tribal government and its employees shall be subject to all rights and responsibilities therein, including, but not limited to: (a) Payment of contributions at the same rate and amount as employers and employees as specified in ORS 657B.150 and applicable administrative rules. (b) Filing and paying quarterly as required on the Oregon Quarterly Tax Report, including detailing the Paid Leave Oregon portion of all Paid Leave oregon subject wages, the employee count, and the employee and employer Paid Leave Oregon contributions due in accordance with ORS 657B.150 and OAR 471-070-3030. (c) Receipt of Paid Leave Oregon benefit amounts by eligible employees of tribal governments that have elected coverage in accordance with ORS 657B.050(1) and (2) and related administrative rules. (d) Collection by the department of erroneous payments of benefits to employees of tribal governments in accordance with provisions for employees in ORS 657B.332 and related administrative rules. (e) Job protection for eligible employees of tribal governments as specified in ORS 657B.060 and applicable administrative rules. (f) Collection requirements or methods and applicable penalties on delinquent payments of contributions and recovery of improper benefit payments as described in ORS 657B.280 through 657B.339 and applicable administrative rules. (4) Approved elective coverage becomes effective on the date the intergovernmental agreement is signed by the department and the tribal government. (5) To the extent allowed by law, the terms of a Paid Leave Oregon tribal government intergovernmental agreement may supersede this rule and OAR 471-070-2180, if both parties agree. [Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.] Statutory/Other Authority: ORS 657B.130 Statutes/Other Implemented: ORS 657B.150 & ORS 657B.130 History: ED 34-2025, minor correction filed 03/28/2025, effective 03/28/2025 ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022
471-070-2170 Self-employed: Termination (1) A self-employed individual may terminate elective coverage by filing a written notice online or in another method approved by the department. (2) A self-employed individual can terminate elective coverage any time after the coverage has been in effect for three years or longer. The termination shall take effect 30 days after the notice to terminate is received by the department, unless a later date is requested by the self-employed individual on the written notice. (3) A self-employed individual may terminate elective coverage that has been in effect for less than three years only in the following circumstances: (a) The individual has filed a voluntary or involuntary bankruptcy petition; or (b) The individual changed employment status or is otherwise no longer eligible for elective coverage, in accordance with OAR 471-070-2005. (4) The notice to terminate elective coverage under (3) of this rule must provide the following information: (a) The reason for the termination; and (b) Any supporting documentation. (5) The department may terminate a self-employed individual’s elective coverage if the individual is delinquent on contributions in accordance with OAR 471-070-2030. (6) When the department determines that a self-employed individual’s election shall be terminated under section (5) of this rule, the department will send the individual a letter to terminate at their last known address or electronically when permitted, if the employer has opted for electronic notification, as shown in the department’s records that provides: (a) The reason for the termination; (b) Instructions for how to resolve issues leading to the termination; and (c) The date that the termination will take effect absent action on behalf of the self-employed individual. (7) All contributions payable in accordance with OAR 471-070-2030 are due immediately upon termination of coverage. (8) A self-employed individual whose elective coverage is terminated by the department may not reelect coverage as a self-employed individual for three years following the date of termination. [Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.] Statutory/Other Authority: ORS 657B.340 Statutes/Other Implemented: ORS 657B.130 History: ED 2-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-2180 Tribal Government: Termination of Elective Coverage (1) A tribal government may terminate elective coverage by filing a written notice with the department requesting a termination of the intergovernmental agreement. (2) A tribal government can terminate elective coverage any time after the coverage has been in effect for three years or longer. The termination shall take effect 30 calendar days after the notice to terminate is received by the department, unless a later date is requested by the tribal government in the written notice. (3) A tribal government may terminate elective coverage that has been in effect for less than three years if a voluntary or involuntary bankruptcy petition has been filed for the covered business. The termination shall take effect on the date the department receives the written notice and supporting documentation of the bankruptcy petition. (4) All contributions payable are due immediately upon termination of coverage. [Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.] Statutory/Other Authority: ORS 657B.130 Statutes/Other Implemented: ORS 657B.130 History: ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022
471-070-2240 Equivalent Plans: Recordkeeping and Department Review (1) Employers with an approved equivalent plan must, for a period of six years from the date the equivalent plan became effective, retain in any format in the employer’s records all of the following related to the equivalent plan: (a) Oregon Quarterly Tax Reports and other reports as required in OAR 471-070-3030(2); (b) Information and records relating to the equivalent plan, including: (A) Any amendments to the equivalent plan; (B) Financial information regarding the employer’s administrative cost, maintenance, and claim documentation for the plan; and (C) Copy of any written notice(s) provided to employees about the plan as required in ORS 657B.210(11)(c) and applicable administrative rules . (c) Employee benefit applications with the current status of pending, approved, or denied along with the reason for denial; (d) Information regarding any disputes and appeals; and (e) Records regarding each employee’s leave taken and any benefits paid or denied and the reason for denial under the equivalent plan. (2) The records identified in section (1) of this rule must be provided to the department for review upon request, with reasonable notice to the employer. The department may request to review the records at any time. Statutory/Other Authority: ORS 657B.340 & ORS 657B.220 Statutes/Other Implemented: ORS 657B.220 & 657B.210 History: ED 28-2025, minor correction filed 03/28/2025, effective 03/28/2025 ED 18-2022, minor correction filed 12/21/2022, effective 12/21/2022 ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-2250 Equivalent Plans: Employee Coverage Requirements (1) An employer with an approved equivalent plan is required to cover all employees under the plan as follows: (a) All employees previously covered under the state plan established under ORS 657B.340, must be covered by the employer’s equivalent plan within 30 calendar days of their start date. (b) All employees previously covered by an employer that had an equivalent plan approved under ORS 657B.210, must be covered by the new employer’s equivalent plan immediately as of their start date. (c) All employees who were not previously covered as described under subsections (a) or (b) of this section, such as employees new to the workforce, relocating from another state, or with a gap in coverage exceeding 30 calendar days must be covered by the employer’s equivalent plan within 30 calendar days of their start date. (2) An employer must specify in their equivalent plan when employees are covered under the plan, which must be in accordance with section (1) of this rule. (3) An employee described in subsection (1)(a) of this rule, who is not covered under an equivalent plan for any portion of time within the employee’s first 30 calendar days, maintains coverage under the state plan established under ORS 657B.340 for that 30 calendar day period. Statutory/Other Authority: ORS 657B.340 & ORS 657B.210 Statutes/Other Implemented: ORS 657B.210 History: ED 10-2022, adopt filed 08/22/2022, effective 08/22/2022
471-070-2260 Equivalent Plans: Benefit Amounts and Claims (1) Employers with an approved equivalent plan are required to provide covered employees with benefits that are equal to or greater than benefits provided under the Paid Leave Oregon program, including, but not limited to: (a) The duration of leave for qualifying purposes as established in ORS 657B.020 and related administrative rules; and (b) The amount of benefits established in ORS 657B.050 and related administrative rules. (2) Benefits under an approved equivalent plan shall be administered using the benefit year defined in OR Laws 2022, Chapter 24, Section 1 and related administrative rules. (3) When an employee applies for benefits under an equivalent plan, the employer or administrator may request consent from the employee to obtain benefit information from the department in order to ensure benefits are provided in accordance with section (1) of this rule. (a) If consent is given by the employee, the employer or plan administrator may request from the department the benefit information online or by another method approved by the department. The request shall include: (A) The employee’s name; (B) The employee’s Social Security Number or Individual Taxpayer Identification Number; (C) The employee’s contact information consisting at a minimum, the mailing address, telephone number, and email address; (b) If consent is not given by the employee, the employee may also request the benefit information from the department online or by another method approved by the department. (4) If the department receives a request for benefit information in accordance with section (3) of this rule, the department will respond to the request for information within 10 calendar days of the date of the request. If the department is not able to provide information for any reason, the department may contact the employee directly to seek the necessary information. This includes, but is not limited to: (a) Requesting missing subject wage information; (b) Correcting subject wage information; or (c) Correcting taxpayer identification number information. Statutory/Other Authority: ORS 657B.340 & ORS 657B.210 Statutes/Other Implemented: ORS 657B.210 History: ED 27-2025, minor correction filed 03/28/2025, effective 03/28/2025 ED 10-2022, adopt filed 08/22/2022, effective 08/22/2022
471-070-2280 Equivalent Plans: Solvency Documentation (1) For the purposes of ORS 657B.210, if an employer has an employer administered equivalent plan, the employer must furnish to the department with the initial application, reapproval, or substantive amendment, proof of solvency by providing proof of sufficient assets, or a bond or an irrevocable letter of credit with the department named as the payee or beneficiary, issued by an insured institution, as defined in ORS 706.008. (2) Proof of solvency must be in an amount equal to the contributions due or estimated to be due from the employee and employer for a period of three calendar quarters. Example: PQR employer is applying for an employer administered equivalent plan. PQR’s estimated Paid Leave Oregon subject wages for three calendar quarters is $750,000 ($200,000 the first quarter, $300,000 the second quarter, and $250,000 the third quarter). Assuming a total contribution rate of one percent, PQR’s estimated employee and employer contributions is $7,500 ($750,000 subject wages multiplied by one percent). PQR must attach proof of solvency in the amount of $7,500 to the application. Statutory/Other Authority: ORS 657B.340 Statutes/Other Implemented: ORS 657B.190 & 657B.210 History: ED 25-2025, minor correction filed 03/28/2025, effective 03/28/2025 ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-2455 Equivalent Plans: Termination and Withdrawal by Successor in Interest (1) A successor in interest may request to terminate an equivalent plan that was in effect on the date of acquisition within 90 days after becoming a successor in interest resulting from the acquisition in accordance with ORS 657B.260. The request to terminate may be submitted online, by phone, or in another method prescribed by the department. The successor in interest must provide written documentation of the acquisition, and any other relevant information regarding the acquisition required by the department. (2) A successor in interest may request to withdraw from the equivalent plan in accordance with OAR 471-070-2460. (3) If a request to terminate or withdraw is approved, the department will notify the successor in interest of the effective date of the termination or withdrawal. A successor in interest whose request to terminate is approved is subject to sections (5) through (10) of OAR 471-070-2450. A successor in interest whose request for withdrawal is approved is subject to sections (3) through (8) of OAR 471-070-2460. (4) If a request to terminate or withdraw is denied, the department will notify the successor in interest of the reason for the denial. The successor in interest may appeal the decision to deny a request to terminate or withdraw an equivalent plan, in accordance with ORS 657B.410 and applicable administrative rules. Statutory/Other Authority: ORS 657B.340 Statutes/Other Implemented: ORS 657B.260 History: ED 3-2023, amend filed 07/31/2023, effective 08/01/2023 ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-3000 Contributions: Definitions “Maximum wage amount” means the maximum employee wages per employer subject to Paid Leave Oregon contributions per calendar year. Statutory/Other Authority: ORS 657B.340 Statutes/Other Implemented: ORS 657B.150 History: ED 21-2025, minor correction filed 03/28/2025, effective 03/28/2025 ED 4-2023, amend filed 07/31/2023, effective 08/01/2023 ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3010 Contributions: Method for Determining Contribution Rate and Maximum Wage Amount (1) The department shall determine the Paid Leave Oregon contribution rate on an annual basis. Using current and actual data as well as projections, the factors the department considers in determining the rate include, but are not limited to: (a) Paid Leave Oregon Trust Fund balance on August 31 of each year; (b) Estimated number of Oregon employees and their estimated Paid Leave Oregon subject wages; (c) Estimated number of employers that employ on average 25 or more employees, as described in OAR 471-070-3160; (d) Estimated number of employers that employ on average fewer than 25 employees, as described in OAR 471-070-3160, and the estimated number of those employers that commit to pay the employer contributions in accordance with OAR 471-070-3750; (e) Estimated number of tribal governments electing coverage under ORS 657B.130(4) and the estimated number of employees employed by tribal governments that have elected coverage; (f) Estimated number of self-employed individuals electing coverage under ORS 657B.130; (g) Maximum wage amount; (h) Average weekly wage as defined in ORS 657B.010(2); (i) Estimated revenue that will be deposited into the Paid Leave Oregon Trust Fund through the end of the next calendar year, including projections of: (A) Contributions paid; (B) Penalties and interest paid; (C) Equivalent plan application fees paid; and (D) Interest accrued on the Paid Leave Oregon Trust Fund; (j) Estimated expenditures from the Paid Leave Oregon Trust Fund through the end of the next calendar year, including projections on: (A) Benefits paid; (B) Administrative costs; (C) Assistance grants paid; and (D) Amount reimbursed to the General Fund. (2) For purposes of determining the contribution rate, estimates will include consideration of Paid Leave Oregon program data and other relevant data sources, including but not limited to, other Oregon state agencies, other states’ agencies, and federal agencies. (3) The director shall announce the contribution rate and maximum wage amount by November 15 each year, effective for the following calendar year. Statutory/Other Authority: ORS 657B.340 Statutes/Other Implemented: ORS 657B.150 History: ED 75-2025, amend filed 12/29/2025, effective 01/01/2026 ED 20-2025, minor correction filed 03/28/2025, effective 03/28/2025 ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3020 Contributions: Maximum Wage Amount (1) Wages are subject to contributions up to the maximum wage amount paid per employer each calendar year. (2) If an employee works for multiple employers, each employer must: (a) Withhold and remit employee contributions for wages paid up to the maximum wage amount paid by the employer; and (b) Pay employer contributions on wages paid up to the maximum wage amount paid by the employer, when applicable. Example 1: An engineer works for a hotel chain from January to August 2026 and earns $130,000. The hotel chain will withhold and remit employee contributions and pays employer contributions on the engineer’s total wages of $130,000. The engineer then works for a school district from September to December 2026 and earns $60,000. The school district will withhold and remit employee contributions and pays employer contributions on the engineer’s total wages of $60,000, without consideration of previous wages paid by the hotel chain. Example 2: An attorney works full-time for a law firm and part-time for a marketing company throughout 2023. The maximum wage amount for 2023 is $132,900. The attorney earns $165,000 from the law firm. The law firm will withhold and remit employee contributions and pays employer contributions on the first $132,900 of the attorney’s wages. After contributions are withheld and paid on $132,900 of wages, the law firm stops withholding and paying contributions on the attorney’s wages. The attorney earns $40,000 wages from the marketing company. The marketing company will withhold and remit employee contributions and pays employer contributions on the attorney’s earnings of $40,000, without consideration of the wages paid by the law firm throughout the year. Statutory/Other Authority: ORS 657B.340 Statutes/Other Implemented: ORS 657B.150 History: ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3100 Contributions: Place of Performance (1) The following definitions apply when determining where an employee’s service is performed under ORS 657B.175: (a) “Incidental” service means service that is temporary or transitory in nature or consists of isolated transactions. Factors that the department may consider in determining whether an employee’s service is incidental include: (A) The length of service with the employer within Oregon compared to outside Oregon; (B) Whether the service is an isolated situation or a regular part of the employee’s work; (C) Whether the employee intends to return to performing services in Oregon upon completion of the services performed outside of Oregon; and (D) Whether the service performed outside of Oregon is of the same nature as that performed in Oregon. (b) “Base of operations” means the place, or fixed center of more or less permanent nature, from which the employee starts work and to which the employee customarily returns to receive instructions from the employer, communicate with customers or others, replenish stocks and materials, repair equipment, or perform any other functions necessary to the employee’s trade or profession. The base of operations may be the employee's business office, which may be located at their residence, or the contract of employment may specify a particular place where the employee is to receive direction and instructions. (c) “Place from which the service is directed or controlled” means the location where the basic authority exists and from which the general direction and control originates. This is distinct from the location where a manager or foreman directly supervises the performance of services under general instructions. (2) In determining whether an employee’s wages shall be used to make determinations under ORS chapter 657B, the localization factors described in ORS 657B.175 shall be applied in the following sequence: (a) First, determine whether the employee’s service is localized in Oregon or in another state. (b) Second, if the service is not localized within any state, determine whether some of the service is performed in Oregon and whether the employee’s base of operations is in Oregon. (c) Third, if the service is not localized within any state and the employee has no base of operations or the base of operations is not in any state in which some part of the service is performed, but some of the service is performed in Oregon, determine whether the place from which the service is directed or controlled is in Oregon. (d) Fourth, if the service is not localized within any state and the place from which the service is directed or controlled is not in Oregon or any other state in which some part of the service is performed, but some of the service is performed in Oregon, then determine whether the employee’s residence is in Oregon. Statutory/Other Authority: ORS 657B.340 Statutes/Other Implemented: ORS 657B.175 History: ED 75-2025, amend filed 12/29/2025, effective 01/01/2026 ED 18-2025, minor correction filed 03/28/2025, effective 03/28/2025 ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022