Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 70 - Paid Family Medical Leave Insurance › Section 471-070-8520 - One-Percent Penalty

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If an
			 employer has failed to file or complete all required reports or pay all
			 required contributions for the calendar year as described in 471-070-3030, the
			 department shall assess the penalty authorized by ORS
			 657B.910 on the Paid Family and
			 Medical Leave Insurance (PFMLI) subject wages. The department shall send notice
			 of the assessment of such penalty 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 on or before October 20 of
			 the year. The penalty shall become due on November 10 immediately following the
			 assessment.
(2) On or after the
			 date of the assessment, but prior to November 10 immediately following the
			 assessment, the employer may request waiver of the penalty based on good cause
			 as defined in OAR 471 070 8530.
(3)
			 If an employer makes a request for waiver of the penalty within the time
			 prescribed in section (2) of this rule, the department shall make a decision,
			 either granting or denying the waiver, and mail notice of the decision 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.
			 If, prior to November 10 immediately following the assessment, the department
			 determines that the employer had good cause for the failure to file all reports
			 or pay all contributions due by September 1, the department shall grant the
			 request for waiver and remove the penalty from the employer's account. If the
			 employer fails to establish good cause prior to November 10 immediately
			 following the assessment, the department shall deny the request for waiver. If
			 the request for waiver is denied, the department shall notify the employer that
			 a request for a contested case hearing may be filed within 20 calendar days
			 after the date that the penalty waiver decision is sent to the
			 employer.
(4) Hearings held and
			 administrative law judge decisions issued pursuant to section (3) of this rule
			 shall be in accordance with the provisions of chapter 137, division 3 of the
			 Oregon Administrative Rules that have been adopted for the PFMLI
			 program.
(5) Judicial review of
			 administrative law judge decisions issued pursuant to this rule shall be as
			 provided for review of orders in contested cases under ORS
			 183.310 through
			 183.550. The director is
			 designated as a party for the purposes of hearings under this rule.
(6) Upon motion of the director or upon
			 application of an interested employer, the director may reconsider a penalty
			 imposed under ORS 657B.910 irrespective of whether
			 it has become final:
(a) Such reconsideration
			 shall be restricted to penalties resulting from clerical errors or errors of
			 computation and may include a new decision upon any grounds or issues not
			 previously ruled upon or new facts not previously known to the
			 director;
(b) A new decision issued
			 after reconsideration shall be subject to hearing and judicial review in
			 accordance with this rule.