Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0067 - One Percent Penalty

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 Director of the Employment Department shall assess the penalty authorized by
			 ORS 657.457 and mail notice of the
			 assessment of such penalty to the employer's last known address as shown in the
			 Employment Department's records on or before October 20 each year. Such penalty
			 shall become final on the November 10 immediately following the
			 assessment.
(2) On or after the
			 date of the assessment, but prior to the November 10 immediately following the
			 assessment, the employer may request waiver of the penalty based on "good
			 cause" as that term is defined in OAR 471-031-0151.
(3) If an employer makes a request for waiver
			 of the penalty within the time prescribed in Section (2) of this rule, the
			 Director shall make a decision, either granting or denying the waiver, and mail
			 notice thereof to the employer's last known address as shown in the employment
			 Department's records. If, prior to the November 10 immediately following the
			 assessment, the employer establishes "good cause," as defined in OAR
			 471-031-0151, for failure to file all reports or pay all taxes due by September
			 1, the Director shall grant the request for waiver and remove the penalty from
			 the employer's account. If the employer fails to establish "good cause," as
			 defined in 471-131-0151, prior to the November 10 immediately following the
			 assessment, the director shall deny the request for waiver. If the request for
			 waiver is denied, the director shall notify the employer that a request for a
			 contested case hearing may be filed within 20 days after mailing of the penalty
			 waiver decision.
(4) The period
			 within which an employer request a waiver of the penalty or a hearing on the
			 denial of a waiver may be extended a reasonable time upon a showing of "good
			 cause" for the late request as defined in OAR 471-040-0010.
(5) Hearings held and referee decisions
			 issued pursuant to section (3) of this rule shall be in accordance with the
			 provisions of chapter 471, division 040.
(6) Judicial review of referee decisions
			 issued pursuant to this rule shall be as provided for review of orders in
			 contested cases in ORS
			 183.310 through
			 183.550. The Director of the
			 Employment Department is designated as a party for purposes of hearings under
			 this rule.
(7) Upon motion of the
			 director of the Employment Department or upon application of an interested
			 employer, the Director may reconsider a penalty imposed under ORS
			 657.457 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 nor previously known to the
			 Director;
(b) A new decision made
			 as a result of reconsideration shall be subject to hearing and judicial review
			 in accordance with this rule.