471-070-2230 Equivalent Plans: Reporting Requirements (1) Employers with an approved equivalent plan are required to file the Oregon Quarterly Tax Report detailing all Paid Leave Oregon subject wages and the employee count as defined in OAR 471-070-3150 and the Oregon Employee Detail report detailing Paid Leave Oregon subject wages for each employee in accordance with OAR 471-070-3030. (2) Employers with an approved equivalent plan must also file annual aggregate benefit usage reports with the department online or in another format approved by the department. The report is due on or before the last day of the month that follows the close of the calendar year and may be submitted by the employer or plan administrator. The report shall include, but is not limited to, the following: (a) Number of benefit applications received during the reporting period and the qualifying leave purpose; (b) Number of benefit applications approved during the reporting period, the qualifying leave purpose, the increments of leave approved and the duration of leave approved; (c) Number of benefit applications denied during the reporting period and the qualifying purpose and the reason for denying the application; (d) Number of appeals from denials and the outcome of the appeals, including how many denials were upheld and information relating to the specific reasons claims were denied; (e) Information relating to benefit payments paid to employees, including but not limited to: (A) Total benefits paid; (B) Average benefit payment amount; (C) Qualifying leave purposes; (D) Average number of days from the initial application being received until payment; (E) Average number of days from the start of leave until the first payment; and (f) Demographic information for each employee with approved leave, including but not limited to: (A) Employee age; and (B) Income. (3) If the employer assumes only part of the costs of the approved equivalent plan and withholds employee contributions as described in ORS 657B.210(5) the employer must additionally report the aggregate financial information with the department online or in another format approved by the department. That report is due on or before the last day of the month that follows the close of the calendar year. The report shall include, but is not limited to, the following: (a) Total amount of employee contributions withheld during the reporting period; (b) Total plan expenses paid during the reporting period, including total benefit amounts paid by an employer administered equivalent plan, and total administrative costs, as applicable; and (c) Balance of employee contributions held in trust at end of the reporting period. (4) Employers or administrators must respond within 10 calendar days from the date of any notice from the department requesting information about current or prior employees employed by an equivalent plan employer in the base year. The employer or administrator must respond to the department’s notice either online or by another method approved by the department. The notice may request but is not limited to the following: (a) If a benefit year was established; (b) The start and end date of the established benefit year; (c) Total amount of benefits paid in the benefit year; (d) The qualifying leave purpose; and (e) The amount of qualifying leave taken in the benefit year. (5) Employers must provide the reports required under sections (2) and (3) of this rule to the department following withdrawal or termination of an approved equivalent plan within 30 calendar days after the effective date as described in OAR 471-070-2450 and 471-070-2460. [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.210 & 657B.250 History: ED 75-2025, amend filed 12/29/2025, effective 01/01/2026 ED 29-2025, minor correction filed 03/28/2025, effective 03/28/2025 ED 1-2024, amend filed 01/04/2024, effective 01/12/2024 ED 10-2022, adopt filed 08/22/2022, effective 08/22/2022