Or. Admin. Code § 471-070-8540 - Penalty Amount When Employer Fails to File Report

(1) If an employer fails to file all required reports within the time period described in ORS 657B.920(2), the department may assess a late filing penalty in addition to any other amounts due.

(2) The penalty shall be 0.02 percent of the employer's employees total Paid Leave Oregon subject wages for the late report rounded to the nearest $100. If the penalty is calculated to be less than $100, the amount will be the minimum of $100.

Example: Athena's Yoga and Piyo Studio has 20 employees with total Paid Leave Oregon subject wages for first quarter of 2024 of $120,000. Athena does not file the 2024 Oregon Quarterly Tax Report for the first quarter. The department sends a written notice warning on May 10, 2024, to Athena's Yoga and Piyo Studio, but they do not correct the deficiency by filing the needed report. A penalty of $24 (0.0002 x $120,000 Paid Leave Oregon subject wages) is calculated by the department. But since the minimum penalty is $100, the penalty imposed by the department is $100.

(3) The penalty assessment becomes final 20 calendar days from the date on which the department assessed the late filing penalty, unless the employer files a timely request for hearing as described in OAR 471-070-8005.

Notes

Or. Admin. Code § 471-070-8540

ED 12-2022, adopt filed 10/06/2022, effective 10/6/2022; ED 4-2023, amend filed 07/31/2023, effective 8/1/2023; ED 2-2025, minor correction filed 03/28/2025, effective 3/28/2025

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.920