Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 70 - Paid Family Medical Leave Insurance › Section 471-070-3030 - Contributions: Wage Reporting and Contribution Payments

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Employers must file quarterly on the
			 Oregon Quarterly Tax Report detailing the Paid Family and Medical Leave
			 Insurance (PFMLI) portion all PFMLI subject wages, the employee count, and
			 employee and employer PFMLI contributions due, except those employers listed in
			 section (2) of this rule and in OAR 471-070-2030. The Oregon Quarterly Tax
			 Report is due on or before the last day of the month following the close of the
			 calendar quarter.
(2) In addition
			 to the Oregon Quarterly Tax Report as provided in section (1) and the
			 contribution payments in section (4) of this rule, each employer shall file an
			 Oregon Employee Detail Report that includes PFMLI subject wages and other
			 reports as may be required by the department and ORS
			 316.168.
(3) Domestic employers may file an Oregon
			 Annual Report detailing the PFMLI subject wages and employee PFMLI
			 contributions due if they have on average less than 25 employees as calculated
			 under OAR 471-070-3150. The Oregon Annual Report is due on or before the last
			 day of January of the following year.
(4) An employer may, with the director's
			 approval, substitute Electronic Data Processing (EDP) medium for the reports
			 required in section (1) through (3) of this rule. The employer's quarterly
			 report of employees' PFMLI wages and other reports as may be required must be
			 attached to or filed with the substitute EDP medium. All reports must be
			 legible and complete as to the information required by this rule and the
			 instructions associated with the report forms. Any report may be returned to
			 the employer if improperly prepared, incomplete, or illegible and such employer
			 shall be deemed to have failed to file reports for PFMLI as required by this
			 rule and shall be subject to the penalties in ORS
			 657B.910 and OAR 471-070-8520.
(5) If an
			 employer fails to file the reports required in sections (1) through (3) of this
			 rule, the director will estimate the PFMLI subject wages and contributions due
			 based on all information available to the department, including but not limited
			 to, the wage information reported for Unemployment Insurance.
(6) Contribution payments are due quarterly
			 and payable for each calendar quarter with respect to PFMLI wages paid within
			 that calendar quarter unless specified otherwise under section (7) of this
			 rule. Quarterly contributions are due and payable on or before the last day of
			 the month following the close of the calendar quarter.
(7) Contribution payments, from domestic
			 employers who file annually, are payable for each calendar year with respect to
			 wages paid within that calendar year. Annual contributions shall be due and
			 payable on or before the last day of January of the following year.
(8) When the due date falls on a Saturday,
			 Sunday or a legal holiday, the report and payment is due on the next business
			 day following the due date.
(9) If
			 an employer ceases to exist; discontinues operations or business; or sells out,
			 exchanges or otherwise disposes of the business or substantially all of its
			 assets, any contribution payable under this section is immediately due and
			 payable, and the employer shall pay the contributions due within 10 calendar
			 days.
(10) An employer who fails to
			 pay timely contributions as required by sections (6) or (7) of this rule is
			 delinquent. If a delinquency continues following the issuance of a notice of
			 delinquency to the employer's last known address or electronically when
			 permitted, if the employer has opted for electronic notification, as shown in
			 the department's records the department may require the employer to report and
			 pay contributions on a monthly basis until all delinquent contributions have
			 been paid in full, along with any currently due contributions, and the employer
			 receives approval to begin making quarterly reports and pay contributions as
			 provided in this rule.
(11) If an
			 employer is required to pay contributions monthly, the monthly contributions
			 are due on or before the last day of the month following the month for which
			 the contributions are payable. If the contributions are not paid by the due
			 date, the employer is delinquent.
(12) Any employer that is delinquent in the
			 payment of contributions as provided in this rule is subject to the penalties
			 as specified in ORS
			 657B.320,
			 and further may be assessed an additional penalty as provided in ORS
			 657B.910.
(13) Employers are responsible for the
			 payment of penalties for delinquent contributions. Employers are prohibited
			 from withholding funds from employees for the purposes of paying penalties or
			 applying employee contributions toward the payment of penalties.
(14) The date of receipt of contributions or
			 reports transmitted through the mail or private express carrier shall be
			 determined as provided in ORS
			 293.660.
			 The date of receipt shall be used in the calculation of interest charges,
			 delinquencies, penalties, or other sanctions provided by law.
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.150  & 293.660