2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657B - Family and Medical Leave Insurance › Section 657B.150 - Contributions; director to set rates; reporting requirements for employers; rules for successor in interest.

(1)(a) Except as otherwise provided in subsections (3) and (4) of this section and ORS 657B.210 (4), all employers and employees shall contribute to the Paid Family and Medical Leave Insurance Fund established under ORS 657B.430.
(b) Contributions shall be paid by employers and employees as a percentage of a total rate determined by the Director of the Employment Department.
(c) The total rate may not exceed one percent of employee wages, up to a maximum amount in wages that is equivalent to the Social Security contribution and benefit base limit established by the United States Social Security Administration for purposes of the federal Old-Age, Survivors, and Disability Insurance program limits pursuant to 42 U.S.C. 430.
(2)(a) Employer contributions shall be paid in an amount that is equal to 40 percent of the total rate determined by the director.
(b) An employer shall deduct employee contributions from the wages of each employee in an amount that is equal to 60 percent of the total rate determined by the director.
(3) When an employment agency is acting as an employer, the employer contributions required under this section shall be the responsibility of the employment agency.
(4)(a) Employers that employ fewer than 25 employees are not required to pay the employer contributions under subsection (1) of this section.
(b) If an employer that employs fewer than 25 employees elects to pay the employer contributions under subsection (1) of this section, the employer may apply to receive a grant under ORS 657B.200.
(5) Notwithstanding subsection (1) of this section, an employer may elect to pay the required employee contributions, in whole or in part, as an employer-offered benefit.
(6) Subject to ORS 657B.130 (2) and (3), a self-employed individual who has elected coverage under ORS 657B.130 (1) shall contribute to the fund, at a rate that may not exceed one percent of the individual’s taxable income, up to a maximum amount that is equivalent to the Social Security contribution and benefit base limit established by the United States Social Security Administration for purposes of the federal Old-Age, Survivors, and Disability Insurance program limits pursuant to 42 U.S.C. 430, as determined by the director by rule, for a period of not less than three years from the date that the election becomes effective.
(7) A tribal government that elects coverage under ORS 657B.130 and employees of the tribal government shall contribute to the fund in contribution amounts and at a rate that may not exceed one percent of employee wages, up to a maximum amount in wages that is equivalent to the Social Security contribution and benefit base limit established by the United States Social Security Administration for purposes of the federal Old-Age, Survivors, and Disability Insurance program limits pursuant to 42 U.S.C. 430, as determined by the director by rule, for a period of not less than three years from the date that the election becomes effective.
(8) The director shall set rates for the collection of payroll contributions consistent with subsection (1) of this section and in a manner such that:
(a) At the end of the period for which the rates are effective, the balance of moneys in the fund is an amount not less than six months’ worth of projected expenditures from the fund for performance of the functions and duties of the director under this chapter; and
(b) The volatility of the contribution rates is minimized.
(9) No later than December 15 of each year, for purposes of subsections (1)(c), (6) and (7) of this section, the director shall annually adjust the maximum amount of employee wages for the calendar year immediately following to align with the contributions and benefit base limit established by the United States Social Security Administration for purposes of the federal Old-Age, Survivors, and Disability Insurance program limits pursuant to 42 U.S.C. 430.
(10) The director shall determine on an annual basis the amount of payroll contributions, timing of payroll contributions and maximum employee contributions sufficient to finance the costs related to the provisions of this chapter.
(11) An employer shall hold any moneys collected under this section in trust for the State of Oregon and for the payment thereof to the Department of Revenue in the manner described in subsection (12) of this section.
(12)(a) An employer shall make and file a combined quarterly report of wages earned and contributions paid under this section on a form prescribed by the Department of Revenue.
(b) The report shall be filed with the Department of Revenue on or before the last day of the month following the quarter to which the report relates and shall be deemed received on the date of mailing.
(c) The report shall be accompanied by payment of any contributions due under this section in a manner determined by the Department of Revenue by rule.
(13) Moneys collected under this section shall be deposited in the Paid Family and Medical Leave Insurance Fund established under ORS 657B.430.
(14)(a) If an employer ceases or discontinues operations or business, or sells out, exchanges or otherwise disposes of the business or stock of goods, any payroll contribution payable under this section is immediately due and payable, and the employer shall, within 10 calendar days, pay the payroll contribution due. Any person who becomes a successor in interest to the business is liable for the full amount of the unpaid payroll contribution.
(b) The director shall adopt rules for compliance with this chapter with regard to contributions from an employer’s successor in interest.
(15) Benefits may not be denied to a covered individual solely because an employer failed to collect or remit the contributions required under this section. [2019 c.700 §16; 2023 c.292 §§5,6]
Note:
The amendments to 657B.150 by section 6, chapter 292, Oregon Laws 2023, apply to contributions due on or after January 1, 2024. See section 16, chapter 292, Oregon Laws 2023, as amended by section 16a, chapter 292, Oregon Laws 2023. The text that applies to contributions due until January 1, 2024, is set forth for the user’s convenience.
(1)(a) Except as otherwise provided in subsections (3) and (4) of this section and ORS 657B.210 (4), all employers and employees shall contribute to the Paid Family and Medical Leave Insurance Fund established under ORS 657B.430.
(b) Contributions shall be paid by employers and employees as a percentage of a total rate determined by the Director of the Employment Department.
(c) The total rate may not exceed one percent of employee wages, up to a maximum of $132,900 in wages.
(2)(a) Employer contributions shall be paid in an amount that is equal to 40 percent of the total rate determined by the director.
(b) An employer shall deduct employee contributions from the wages of each employee in an amount that is equal to 60 percent of the total rate determined by the director.
(3) When an employment agency is acting as an employer, the employer contributions required under this section shall be the responsibility of the employment agency.
(4)(a) Employers that employ fewer than 25 employees are not required to pay the employer contributions under subsection (1) of this section.
(b) If an employer that employs fewer than 25 employees elects to pay the employer contributions under subsection (1) of this section, the employer may apply to receive a grant under ORS 657B.200.
(5) Notwithstanding subsection (1) of this section, an employer may elect to pay the required employee contributions, in whole or in part, as an employer-offered benefit.
(6) Subject to ORS 657B.130 (2) and (3), a self-employed individual who has elected coverage under ORS 657B.130 (1) shall contribute to the fund, at a rate that may not exceed one percent of the individual’s taxable income as determined by the director by rule, for a period of not less than three years from the date that the election becomes effective.
(7) A tribal government that elects coverage under ORS 657B.130 and employees of the tribal government shall contribute to the fund in contribution amounts and at a rate that may not exceed one percent of employee wages, up to a maximum of $132,900 in wages, as determined by the director by rule, for a period of not less than three years from the date that the election becomes effective.
(8) The director shall set rates for the collection of payroll contributions consistent with subsection (1) of this section and in a manner such that:
(a) At the end of the period for which the rates are effective, the balance of moneys in the fund is an amount not less than six months’ worth of projected expenditures from the fund for performance of the functions and duties of the director under this chapter; and
(b) The volatility of the contribution rates is minimized.
(9) For purposes of subsections (1)(c) and (7) of this section, the director shall annually adjust the maximum amount of employee wages by the percentage increase, if any, in the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor, since the date of the previous determination made under this subsection.
(10) The director shall determine on an annual basis the amount of payroll contributions, timing of payroll contributions and maximum employee contributions sufficient to finance the costs related to the provisions of this chapter.
(11) An employer shall hold any moneys collected under this section in trust for the State of Oregon and for the payment thereof to the Department of Revenue in the manner described in subsection (12) of this section.
(12)(a) An employer shall make and file a combined quarterly report of wages earned and contributions paid under this section on a form prescribed by the Department of Revenue.
(b) The report shall be filed with the Department of Revenue on or before the last day of the month following the quarter to which the report relates and shall be deemed received on the date of mailing.
(c) The report shall be accompanied by payment of any contributions due under this section in a manner determined by the Department of Revenue by rule.
(13) Moneys collected under this section shall be deposited in the Paid Family and Medical Leave Insurance Fund established under ORS 657B.430.
(14)(a) If an employer ceases or discontinues operations or business, or sells out, exchanges or otherwise disposes of the business or stock of goods, any payroll contribution payable under this section is immediately due and payable, and the employer shall, within 10 calendar days, pay the payroll contribution due. Any person who becomes a successor in interest to the business is liable for the full amount of the unpaid payroll contribution.
(b) The director shall adopt rules for compliance with this chapter with regard to contributions from an employer’s successor in interest.
(15) Benefits may not be denied to a covered individual solely because an employer failed to collect or remit the contributions required under this section.