Oregon Administrative Rules › Chapter 170 - OREGON STATE TREASURY › Division 80 - OREGON RETIREMENT SAVINGS PROGRAM › Section 170-080-0015 - Employer Registration and Employee Enrollment

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Registration
(a) Except as provided in subsection (e),
			 each Employer shall register with the Program or file a Certificate of
			 Exemption on or before the Registration Date.
(b) Unless otherwise permitted by the Program
			 Administrator, the Registration Date for an Employer shall be as follows:
(A) An Employer employing one hundred (100)
			 or more Employees: November 15, 2017.
(B) An Employer employing at least fifty (50)
			 but no more than ninety-nine (99) Employees: May 15, 2018.
(C) An Employer employing at least twenty
			 (20) but no more than forty-nine (49) Employees: December 15, 2018.
(D) An Employer employing at least ten (10)
			 but no more than nineteen (19) Employees: May 15, 2019.
(E) An Employer employing at least five (5)
			 but no more than nine (9) Employees: November 15, 2019.
(F) An Employer employing three (3) or four
			 (4) Employees: March 1, 2023.
(G)
			 An Employer employing one (1) or two (2) Employees: July 31, 2023.
(H) Client Employers, as defined in
			 170-080-0010: July 31, 2023.
(I) An
			 annual wave of new Employers: July 31 of each year.
(c) In determining the Number of Employees
			 for the purposes of this section, Employers shall use data as submitted on the
			 2016 4th quarter Oregon Quarterly Tax Report (Form OQ): Number of covered
			 workers for Unemployment Insurance, except under the following circumstances:
(A) An Employer who first meets the
			 definition of Employer after January 1, 2017 will use the number of employees
			 submitted on the Employer's most recently filed Form OQ;
(B) At the Program Administrator's
			 discretion, an Employer with a valid business reason may use data from a more
			 recent Form OQ.
(d) To
			 register with the Program, a Facilitating Employer shall use the internet
			 portal established by the Program Administrator to provide the following
			 information:
(A) Employer name and assumed
			 business name, if any;
(B) Employer
			 Identification Numbers (Federal Employer Identification Number and Business
			 Identification Number);
(C)
			 Employer mailing address;
(D) Name,
			 title, telephone number and email address of an individual designated by the
			 Employer as the Program's point of contact;
(E) Number of Employees; and
(F) Any other information reasonably required
			 by the Program for the purposes of administering the Program.
(e) An Employer who received a
			 notice of presumed exemption from the Program Administrator, as specified in
			 OAR 170-080-0020, is not required to take any further action as long as it
			 continues to offer a Qualified Plan to some or all of its Employees.
(f) New Employers: the Registration Date for
			 an Employer who first meets the definition of Employer after July 1, 2017,
			 shall be the later of:
(A) the date specified
			 in subsection (1)(b) above, or
(B)
			 July 31 of each year.
(g) The Registration Date for an Exempt
			 Employer that ceases to offer a Qualified Plan to some or all of its Employees
			 shall be the later of:
(A) the date specified
			 in subsection (1)(b) above, or
(B)
			 90 days after the Exempt Employer ceases to offer a Qualified Plan to some or
			 all of its Employees.
(h) A Facilitating Employer who lacks access
			 to the internet may register with the Program by alternate means established by
			 the Program Administrator.