Or. Admin. R. 436-070-0020 - Assessments: Manner and Intervals for Filing and Payment
(1) Every employer must compute the total
assessment amount due for each employee by multiplying the assessment rate
determined in OAR 436-070-0010 by the number of hours or parts of an hour the
employee worked in the pay period.
(a) If
actual hours worked are not tracked, an employer may either calculate the
assessments using a flat rate, use contract information stating the number of
hours an employee works, or come up with a reasonable method for calculating
hours worked. If the flat rate method is used, the calculation must be based on
40 hours per week for employees paid weekly or biweekly, or 173.33 hours per
month for employees paid monthly or semi-monthly.
(b) The employer will retain from the moneys
earned by each employee one half (1/2) of the amount due. In addition, the
employer will be assessed an amount equal to the amount retained from each
employee.
(2) Every
employer must file a report of employee hours worked and remit amounts due upon
a combined tax and assessment report form prescribed by the Department of
Revenue. The report must be filed with the Department of Revenue:
(a) At the times and in the manner prescribed
in ORS
316.168
and
316.171;
or
(b) Annually as required or
allowed pursuant to ORS
316.197
or
657.571.
(3) For employers required to
report quarterly, reports and payments are due on or before the last day of the
first month after the close of each calendar quarter. For employers that report
annually, reports and payments are due on or before the last day of January
following the close of each calendar year.
(4) Employers who fail to timely and
accurately file and remit assessments may be charged interest on all overdue
balances at the rate established by ORS
82.010
and may be assessed civil penalties in accordance with OAR
436-070-0050.
(5)
(a) If an employer fails to file a report or
the director determines, based on the available data, that the report filed
understates assessments, the director may send to the employer a written
Failure to File Notice or Notice of Audit Findings. The notice will include a
warning that failure to timely and accurately resolve all issues addressed in
the written notice may result in the imposition of a civil penalty. The
director may coordinate with the Department of Revenue and Employment
Department to provide written notice of failure to file.
(b) Within 30 days of the Failure to File
Notice or the Notice of Audit Findings, the employer must file an accurate
report and remit the assessments due, or otherwise resolve to the satisfaction
of the director all issues identified in the written notice. If an employer
fails to comply with the notice, the director may estimate the assessments due,
including penalties and interest, and send to the employer a Notice of
Estimation.
(c) Within 30 days of
the Notice of Estimation, the employer must pay the director's estimated
assessment or file and remit accurate assessment due. If the employer fails to
comply with the notice, the director may send to the employer an Order of
Default assessing all amounts due as calculated by the director.
(d) Within 30 days of the Order of Default,
the employer must remit the estimated assessment due, unless the order is
timely appealed as provided in OAR 436-070-0008.
(6) Employers or the director may initiate
activity to resolve reporting errors, omissions, or discrepancies for a period
not to exceed the current calendar year plus three prior calendar years. No
calendar year limitation applies to cases involving fraud.
(7) When the director determines that the
department has received moneys in excess of the amount legally due and payable
or that it has received moneys to which it has no legal interest, the director
will refund or credit the excess amount. For amounts less than $20, the
director will refund to employers the excess amount only upon receipt of a
written request from the employer or the employer's legal
representative.
Notes
Statutory/Other Authority: ORS 656.506 & 82.010
Statutes/Other Implemented: ORS 656.506 & 293.445
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