2013 ORS § 657.439¹
Wage Security Program funding

(1) Notwithstanding the tax rate imposed by ORS 657.462 (Computation of benefit ratio) and notwithstanding ORS 657.463 (Tax rate schedules), for wages paid during the first calendar quarter of each odd-numbered year, the tax rate paid by each employer subject to those provisions of law shall be determined in accordance with schedule I C, II C, III C, IV C, V C, VI C, VII C or VIII C, whichever schedule is determined pursuant to ORS 657.459 (Computation of Fund Adequacy Percentage Ratio) and 657.462 (Computation of benefit ratio) to be in effect for the year. The schedules are adopted as follows:

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Fund Adequacy Percentage Ratio I C

200% and Over

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.38% 0.00% but less than 10.00 [bad link]%

0.48% 10.00 [bad link]% but less than 15.00 [bad link]%

0.58% 15.00 [bad link]% but less than 20.00 [bad link]%

0.68% 20.00 [bad link]% but less than 25.00 [bad link]%

0.78% 25.00 [bad link]% but less than 30.00 [bad link]%

0.88% 30.00 [bad link]% but less than 35.00 [bad link]%

0.98% 35.00 [bad link]% but less than 40.00 [bad link]%

1.08 [bad link]% 40.00 [bad link]% but less than 45.00 [bad link]%

1.18 [bad link]% 45.00 [bad link]% but less than 50.00 [bad link]%

1.28 [bad link]% 50.00 [bad link]% but less than 55.00 [bad link]%

1.38 [bad link]% 55.00 [bad link]% but less than 60.00 [bad link]%

1.48 [bad link]% 60.00 [bad link]% but less than 65.00 [bad link]%

1.58 [bad link]% 65.00 [bad link]% but less than 69.00 [bad link]%

1.68 [bad link]% 69.00 [bad link]% but less than 73.00 [bad link]%

1.78 [bad link]% 73.00 [bad link]% but less than 77.00 [bad link]%

1.88 [bad link]% 77.00 [bad link]% but less than 80.00 [bad link]%

1.98 [bad link]% 80.00 [bad link]% but less than 83.00 [bad link]%

2.08 [bad link]% 83.00 [bad link]% but less than 86.00 [bad link]%

2.18 [bad link]% 86.00 [bad link]% but less than 89.00 [bad link]%

2.28 [bad link]% 89.00 [bad link]% but less than 91.00 [bad link]%

2.38 [bad link]% 91.00 [bad link]% but less than 93.00 [bad link]%

2.48 [bad link]% 93.00 [bad link]% but less than 95.00 [bad link]%

2.58 [bad link]% 95.00 [bad link]% but less than 96.00 [bad link]%

2.68 [bad link]% 96.00 [bad link]% but less than 96.90 [bad link]%

2.78 [bad link]% 96.90 [bad link]% but less than 97.70 [bad link]%

2.88 [bad link]% 97.70 [bad link]% but less than 98.40 [bad link]%

2.98 [bad link]% 98.40 [bad link]% but less than 98.90 [bad link]%

3.08 [bad link]% 98.90 [bad link]% but less than 99.30 [bad link]%

3.28 [bad link]% 99.30 [bad link]% but less than 99.54 [bad link]%

3.48 [bad link]% 99.54 [bad link]% but less than 99.63 [bad link]%

3.68 [bad link]% 99.63 [bad link]% but less than 99.71 [bad link]%

3.88 [bad link]% 99.71 [bad link]% but less than 99.78 [bad link]%

4.08 [bad link]% 99.78 [bad link]% but less than 99.84 [bad link]%

4.28 [bad link]% 99.84 [bad link]% but less than 99.89 [bad link]%

4.48 [bad link]% 99.89 [bad link]% but less than 99.93 [bad link]%

4.68 [bad link]% 99.93 [bad link]% but less than 99.96 [bad link]%

4.88 [bad link]% 99.96 [bad link]% but less than 99.98 [bad link]%

5.08 [bad link]% 99.98 [bad link]% but less than 99.99 [bad link]%

5.40 [bad link]% 99.99 [bad link]% to 100%

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Fund Adequacy Percentage Ratio II C

190.00 [bad link]% but less than 200%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.58% 0.00% but less than 10.00 [bad link]%

0.68% 10.00 [bad link]% but less than 15.00 [bad link]%

0.78% 15.00 [bad link]% but less than 20.00 [bad link]%

0.88% 20.00 [bad link]% but less than 25.00 [bad link]%

0.98% 25.00 [bad link]% but less than 30.00 [bad link]%

1.08 [bad link]% 30.00 [bad link]% but less than 35.00 [bad link]%

1.18 [bad link]% 35.00 [bad link]% but less than 40.00 [bad link]%

1.28 [bad link]% 40.00 [bad link]% but less than 44.00 [bad link]%

1.38 [bad link]% 44.00 [bad link]% but less than 48.00 [bad link]%

1.48 [bad link]% 48.00 [bad link]% but less than 52.00 [bad link]%

1.58 [bad link]% 52.00 [bad link]% but less than 56.00 [bad link]%

1.68 [bad link]% 56.00 [bad link]% but less than 60.00 [bad link]%

1.78 [bad link]% 60.00 [bad link]% but less than 64.00 [bad link]%

1.88 [bad link]% 64.00 [bad link]% but less than 68.00 [bad link]%

1.98 [bad link]% 68.00 [bad link]% but less than 72.00 [bad link]%

2.08 [bad link]% 72.00 [bad link]% but less than 76.00 [bad link]%

2.18 [bad link]% 76.00 [bad link]% but less than 79.00 [bad link]%

2.28 [bad link]% 79.00 [bad link]% but less than 82.00 [bad link]%

2.38 [bad link]% 82.00 [bad link]% but less than 85.00 [bad link]%

2.48 [bad link]% 85.00 [bad link]% but less than 88.00 [bad link]%

2.58 [bad link]% 88.00 [bad link]% but less than 90.00 [bad link]%

2.68 [bad link]% 90.00 [bad link]% but less than 92.00 [bad link]%

2.78 [bad link]% 92.00 [bad link]% but less than 93.50 [bad link]%

2.88 [bad link]% 93.50 [bad link]% but less than 94.90 [bad link]%

2.98 [bad link]% 94.90 [bad link]% but less than 96.20 [bad link]%

3.08 [bad link]% 96.20 [bad link]% but less than 97.40 [bad link]%

3.28 [bad link]% 97.40 [bad link]% but less than 98.54 [bad link]%

3.48 [bad link]% 98.54 [bad link]% but less than 99.54 [bad link]%

3.68 [bad link]% 99.54 [bad link]% but less than 99.63 [bad link]%

3.88 [bad link]% 99.63 [bad link]% but less than 99.71 [bad link]%

4.08 [bad link]% 99.71 [bad link]% but less than 99.78 [bad link]%

4.28 [bad link]% 99.78 [bad link]% but less than 99.84 [bad link]%

4.48 [bad link]% 99.84 [bad link]% but less than 99.89 [bad link]%

4.68 [bad link]% 99.89 [bad link]% but less than 99.93 [bad link]%

4.88 [bad link]% 99.93 [bad link]% but less than 99.96 [bad link]%

5.08 [bad link]% 99.96 [bad link]% but less than 99.98 [bad link]%

5.40 [bad link]% 99.98 [bad link]% to 100%

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Fund Adequacy Percentage Ratio III C

170.00 [bad link]% but less than 190%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.78% 0.00% but less than 10.00 [bad link]%

0.88% 10.00 [bad link]% but less than 15.00 [bad link]%

0.98% 15.00 [bad link]% but less than 20.00 [bad link]%

1.08 [bad link]% 20.00 [bad link]% but less than 24.00 [bad link]%

1.18 [bad link]% 24.00 [bad link]% but less than 28.00 [bad link]%

1.28 [bad link]% 28.00 [bad link]% but less than 32.00 [bad link]%

1.38 [bad link]% 32.00 [bad link]% but less than 36.00 [bad link]%

1.48 [bad link]% 36.00 [bad link]% but less than 40.00 [bad link]%

1.58 [bad link]% 40.00 [bad link]% but less than 44.00 [bad link]%

1.68 [bad link]% 44.00 [bad link]% but less than 48.00 [bad link]%

1.78 [bad link]% 48.00 [bad link]% but less than 52.00 [bad link]%

1.88 [bad link]% 52.00 [bad link]% but less than 56.00 [bad link]%

1.98 [bad link]% 56.00 [bad link]% but less than 60.00 [bad link]%

2.08 [bad link]% 60.00 [bad link]% but less than 64.00 [bad link]%

2.18 [bad link]% 64.00 [bad link]% but less than 68.00 [bad link]%

2.28 [bad link]% 68.00 [bad link]% but less than 72.00 [bad link]%

2.38 [bad link]% 72.00 [bad link]% but less than 76.00 [bad link]%

2.48 [bad link]% 76.00 [bad link]% but less than 80.00 [bad link]%

2.58 [bad link]% 80.00 [bad link]% but less than 84.00 [bad link]%

2.68 [bad link]% 84.00 [bad link]% but less than 87.00 [bad link]%

2.78 [bad link]% 87.00 [bad link]% but less than 90.00 [bad link]%

2.88 [bad link]% 90.00 [bad link]% but less than 93.00 [bad link]%

2.98 [bad link]% 93.00 [bad link]% but less than 95.00 [bad link]%

3.08 [bad link]% 95.00 [bad link]% but less than 97.00 [bad link]%

3.28 [bad link]% 97.00 [bad link]% but less than 98.20 [bad link]%

3.48 [bad link]% 98.20 [bad link]% but less than 99.00 [bad link]%

3.68 [bad link]% 99.00 [bad link]% but less than 99.43 [bad link]%

3.88 [bad link]% 99.43 [bad link]% but less than 99.63 [bad link]%

4.08 [bad link]% 99.63 [bad link]% but less than 99.72 [bad link]%

4.28 [bad link]% 99.72 [bad link]% but less than 99.79 [bad link]%

4.48 [bad link]% 99.79 [bad link]% but less than 99.85 [bad link]%

4.68 [bad link]% 99.85 [bad link]% but less than 99.90 [bad link]%

4.88 [bad link]% 99.90 [bad link]% but less than 99.94 [bad link]%

5.08 [bad link]% 99.94 [bad link]% but less than 99.97 [bad link]%

5.40 [bad link]% 99.97 [bad link]% to 100%

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Fund Adequacy Percentage Ratio IV C

145.00 [bad link]% but less than 170%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.08 [bad link]% 0.00% but less than 10.00 [bad link]%

1.18 [bad link]% 10.00 [bad link]% but less than 15.00 [bad link]%

1.28 [bad link]% 15.00 [bad link]% but less than 20.00 [bad link]%

1.38 [bad link]% 20.00 [bad link]% but less than 24.00 [bad link]%

1.48 [bad link]% 24.00 [bad link]% but less than 28.00 [bad link]%

1.58 [bad link]% 28.00 [bad link]% but less than 32.00 [bad link]%

1.68 [bad link]% 32.00 [bad link]% but less than 36.00 [bad link]%

1.78 [bad link]% 36.00 [bad link]% but less than 40.00 [bad link]%

1.88 [bad link]% 40.00 [bad link]% but less than 44.00 [bad link]%

1.98 [bad link]% 44.00 [bad link]% but less than 48.00 [bad link]%

2.08 [bad link]% 48.00 [bad link]% but less than 52.00 [bad link]%

2.18 [bad link]% 52.00 [bad link]% but less than 56.00 [bad link]%

2.28 [bad link]% 56.00 [bad link]% but less than 60.00 [bad link]%

2.38 [bad link]% 60.00 [bad link]% but less than 64.00 [bad link]%

2.48 [bad link]% 64.00 [bad link]% but less than 68.00 [bad link]%

2.58 [bad link]% 68.00 [bad link]% but less than 72.00 [bad link]%

2.68 [bad link]% 72.00 [bad link]% but less than 76.00 [bad link]%

2.78 [bad link]% 76.00 [bad link]% but less than 80.00 [bad link]%

2.88 [bad link]% 80.00 [bad link]% but less than 84.00 [bad link]%

2.98 [bad link]% 84.00 [bad link]% but less than 88.00 [bad link]%

3.08 [bad link]% 88.00 [bad link]% but less than 92.00 [bad link]%

3.18 [bad link]% 92.00 [bad link]% but less than 95.00 [bad link]%

3.28 [bad link]% 95.00 [bad link]% but less than 97.00 [bad link]%

3.48 [bad link]% 97.00 [bad link]% but less than 98.20 [bad link]%

3.68 [bad link]% 98.20 [bad link]% but less than 99.00 [bad link]%

3.88 [bad link]% 99.00 [bad link]% but less than 99.40 [bad link]%

4.08 [bad link]% 99.40 [bad link]% but less than 99.60 [bad link]%

4.28 [bad link]% 99.60 [bad link]% but less than 99.70 [bad link]%

4.48 [bad link]% 99.70 [bad link]% but less than 99.78 [bad link]%

4.68 [bad link]% 99.78 [bad link]% but less than 99.85 [bad link]%

4.88 [bad link]% 99.85 [bad link]% but less than 99.91 [bad link]%

5.08 [bad link]% 99.91 [bad link]% but less than 99.96 [bad link]%

5.40 [bad link]% 99.96 [bad link]% to 100.00 [bad link]%

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Fund Adequacy Percentage Ratio V C

125.00 [bad link]% but less than 145%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.38 [bad link]% 0.00% but less than 10.00 [bad link]%

1.48 [bad link]% 10.00 [bad link]% but less than 15.00 [bad link]%

1.58 [bad link]% 15.00 [bad link]% but less than 20.00 [bad link]%

1.68 [bad link]% 20.00 [bad link]% but less than 24.00 [bad link]%

1.78 [bad link]% 24.00 [bad link]% but less than 28.00 [bad link]%

1.88 [bad link]% 28.00 [bad link]% but less than 32.00 [bad link]%

1.98 [bad link]% 32.00 [bad link]% but less than 36.00 [bad link]%

2.08 [bad link]% 36.00 [bad link]% but less than 40.00 [bad link]%

2.18 [bad link]% 40.00 [bad link]% but less than 44.00 [bad link]%

2.28 [bad link]% 44.00 [bad link]% but less than 48.00 [bad link]%

2.38 [bad link]% 48.00 [bad link]% but less than 52.00 [bad link]%

2.48 [bad link]% 52.00 [bad link]% but less than 56.00 [bad link]%

2.58 [bad link]% 56.00 [bad link]% but less than 60.00 [bad link]%

2.68 [bad link]% 60.00 [bad link]% but less than 64.00 [bad link]%

2.78 [bad link]% 64.00 [bad link]% but less than 68.00 [bad link]%

2.88 [bad link]% 68.00 [bad link]% but less than 72.00 [bad link]%

2.98 [bad link]% 72.00 [bad link]% but less than 76.00 [bad link]%

3.08 [bad link]% 76.00 [bad link]% but less than 80.00 [bad link]%

3.18 [bad link]% 80.00 [bad link]% but less than 84.00 [bad link]%

3.28 [bad link]% 84.00 [bad link]% but less than 88.00 [bad link]%

3.38 [bad link]% 88.00 [bad link]% but less than 92.00 [bad link]%

3.48 [bad link]% 92.00 [bad link]% but less than 95.00 [bad link]%

3.58 [bad link]% 95.00 [bad link]% but less than 97.00 [bad link]%

3.68 [bad link]% 97.00 [bad link]% but less than 98.20 [bad link]%

3.78 [bad link]% 98.20 [bad link]% but less than 99.00 [bad link]%

3.88 [bad link]% 99.00 [bad link]% but less than 99.40 [bad link]%

4.08 [bad link]% 99.40 [bad link]% but less than 99.60 [bad link]%

4.28 [bad link]% 99.60 [bad link]% but less than 99.70 [bad link]%

4.48 [bad link]% 99.70 [bad link]% but less than 99.78 [bad link]%

4.68 [bad link]% 99.78 [bad link]% but less than 99.85 [bad link]%

4.88 [bad link]% 99.85 [bad link]% but less than 99.91 [bad link]%

5.08 [bad link]% 99.91 [bad link]% but less than 99.96 [bad link]%

5.40 [bad link]% 99.96 [bad link]% to 100.00 [bad link]%

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Fund Adequacy Percentage Ratio VI C

110.00 [bad link]% but less than 125%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.68 [bad link]% 0.00% but less than 10.00 [bad link]%

1.78 [bad link]% 10.00 [bad link]% but less than 15.00 [bad link]%

1.88 [bad link]% 15.00 [bad link]% but less than 20.00 [bad link]%

1.98 [bad link]% 20.00 [bad link]% but less than 25.00 [bad link]%

2.08 [bad link]% 25.00 [bad link]% but less than 30.00 [bad link]%

2.18 [bad link]% 30.00 [bad link]% but less than 35.00 [bad link]%

2.28 [bad link]% 35.00 [bad link]% but less than 40.00 [bad link]%

2.38 [bad link]% 40.00 [bad link]% but less than 44.00 [bad link]%

2.48 [bad link]% 44.00 [bad link]% but less than 48.00 [bad link]%

2.58 [bad link]% 48.00 [bad link]% but less than 52.00 [bad link]%

2.68 [bad link]% 52.00 [bad link]% but less than 56.00 [bad link]%

2.78 [bad link]% 56.00 [bad link]% but less than 60.00 [bad link]%

2.88 [bad link]% 60.00 [bad link]% but less than 64.00 [bad link]%

2.98 [bad link]% 64.00 [bad link]% but less than 68.00 [bad link]%

3.08 [bad link]% 68.00 [bad link]% but less than 72.00 [bad link]%

3.18 [bad link]% 72.00 [bad link]% but less than 76.00 [bad link]%

3.28 [bad link]% 76.00 [bad link]% but less than 80.00 [bad link]%

3.38 [bad link]% 80.00 [bad link]% but less than 84.00 [bad link]%

3.48 [bad link]% 84.00 [bad link]% but less than 88.00 [bad link]%

3.58 [bad link]% 88.00 [bad link]% but less than 92.00 [bad link]%

3.68 [bad link]% 92.00 [bad link]% but less than 95.00 [bad link]%

3.78 [bad link]% 95.00 [bad link]% but less than 97.00 [bad link]%

3.88 [bad link]% 97.00 [bad link]% but less than 98.20 [bad link]%

4.08 [bad link]% 98.20 [bad link]% but less than 99.00 [bad link]%

4.28 [bad link]% 99.00 [bad link]% but less than 99.50 [bad link]%

4.48 [bad link]% 99.50 [bad link]% but less than 99.70 [bad link]%

4.68 [bad link]% 99.70 [bad link]% but less than 99.79 [bad link]%

4.88 [bad link]% 99.79 [bad link]% but less than 99.87 [bad link]%

5.08 [bad link]% 99.87 [bad link]% but less than 99.94 [bad link]%

5.40 [bad link]% 99.94 [bad link]% to 100.00 [bad link]%

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Fund Adequacy Percentage Ratio VII C

100.00 [bad link]% but less than 110%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.88 [bad link]% 0.00% but less than 10.00 [bad link]%

1.98 [bad link]% 10.00 [bad link]% but less than 15.00 [bad link]%

2.08 [bad link]% 15.00 [bad link]% but less than 20.00 [bad link]%

2.18 [bad link]% 20.00 [bad link]% but less than 25.00 [bad link]%

2.28 [bad link]% 25.00 [bad link]% but less than 30.00 [bad link]%

2.38 [bad link]% 30.00 [bad link]% but less than 35.00 [bad link]%

2.48 [bad link]% 35.00 [bad link]% but less than 40.00 [bad link]%

2.58 [bad link]% 40.00 [bad link]% but less than 45.00 [bad link]%

2.68 [bad link]% 45.00 [bad link]% but less than 50.00 [bad link]%

2.78 [bad link]% 50.00 [bad link]% but less than 55.00 [bad link]%

2.88 [bad link]% 55.00 [bad link]% but less than 60.00 [bad link]%

2.98 [bad link]% 60.00 [bad link]% but less than 64.00 [bad link]%

3.08 [bad link]% 64.00 [bad link]% but less than 68.00 [bad link]%

3.18 [bad link]% 68.00 [bad link]% but less than 72.00 [bad link]%

3.28 [bad link]% 72.00 [bad link]% but less than 76.00 [bad link]%

3.38 [bad link]% 76.00 [bad link]% but less than 80.00 [bad link]%

3.48 [bad link]% 80.00 [bad link]% but less than 84.00 [bad link]%

3.58 [bad link]% 84.00 [bad link]% but less than 88.00 [bad link]%

3.68 [bad link]% 88.00 [bad link]% but less than 92.00 [bad link]%

3.78 [bad link]% 92.00 [bad link]% but less than 95.00 [bad link]%

3.88 [bad link]% 95.00 [bad link]% but less than 97.00 [bad link]%

4.08 [bad link]% 97.00 [bad link]% but less than 98.20 [bad link]%

4.28 [bad link]% 98.20 [bad link]% but less than 99.00 [bad link]%

4.48 [bad link]% 99.00 [bad link]% but less than 99.50 [bad link]%

4.68 [bad link]% 99.50 [bad link]% but less than 99.70 [bad link]%

4.88 [bad link]% 99.70 [bad link]% but less than 99.84 [bad link]%

5.08 [bad link]% 99.84 [bad link]% but less than 99.93 [bad link]%

5.40 [bad link]% 99.93 [bad link]% to 100.00 [bad link]%

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Fund Adequacy Percentage Ratio VIII C

Under 100%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

2.08 [bad link]% 0.00% but less than 10.00 [bad link]%

2.18 [bad link]% 10.00 [bad link]% but less than 15.00 [bad link]%

2.28 [bad link]% 15.00 [bad link]% but less than 20.00 [bad link]%

2.38 [bad link]% 20.00 [bad link]% but less than 25.00 [bad link]%

2.48 [bad link]% 25.00 [bad link]% but less than 30.00 [bad link]%

2.58 [bad link]% 30.00 [bad link]% but less than 35.00 [bad link]%

2.68 [bad link]% 35.00 [bad link]% but less than 40.00 [bad link]%

2.78 [bad link]% 40.00 [bad link]% but less than 45.00 [bad link]%

2.88 [bad link]% 45.00 [bad link]% but less than 50.00 [bad link]%

2.98 [bad link]% 50.00 [bad link]% but less than 55.00 [bad link]%

3.08 [bad link]% 55.00 [bad link]% but less than 60.00 [bad link]%

3.18 [bad link]% 60.00 [bad link]% but less than 65.00 [bad link]%

3.28 [bad link]% 65.00 [bad link]% but less than 70.00 [bad link]%

3.38 [bad link]% 70.00 [bad link]% but less than 75.00 [bad link]%

3.48 [bad link]% 75.00 [bad link]% but less than 80.00 [bad link]%

3.58 [bad link]% 80.00 [bad link]% but less than 84.00 [bad link]%

3.68 [bad link]% 84.00 [bad link]% but less than 88.00 [bad link]%

3.78 [bad link]% 88.00 [bad link]% but less than 92.00 [bad link]%

3.88 [bad link]% 92.00 [bad link]% but less than 95.00 [bad link]%

4.08 [bad link]% 95.00 [bad link]% but less than 97.00 [bad link]%

4.28 [bad link]% 97.00 [bad link]% but less than 98.20 [bad link]%

4.48 [bad link]% 98.20 [bad link]% but less than 99.00 [bad link]%

4.68 [bad link]% 99.00 [bad link]% but less than 99.50 [bad link]%

4.88 [bad link]% 99.50 [bad link]% but less than 99.80 [bad link]%

5.08 [bad link]% 99.80 [bad link]% but less than 99.92 [bad link]%

5.40 [bad link]% 99.92 [bad link]% to 100.00 [bad link]%

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(2) Notwithstanding the tax rate imposed by ORS 657.462 (Computation of benefit ratio), each employer subject to this chapter, other than employers whose assigned tax rate is 5.4 [bad link] percent, shall pay to the Employment Department, for the first calendar quarter of each odd-numbered year, an amount equal to:

(a) Three one-hundredths of a percent of wages subject to tax under this chapter for that calendar quarter. All such moneys shall be paid and collected in the same manner and at the same time as unemployment compensation taxes under this chapter, unless the Director of the Employment Department prescribes otherwise. After deduction of the actual shared costs of the department in collecting the amounts under this paragraph, all such moneys shall be paid into the Wage Security Fund. Except as provided in paragraph (b) of this subsection, moneys due pursuant to this section but not received by the department for payment to the Wage Security Fund by June 30 of each odd-numbered year shall be paid into the Unemployment Compensation Trust Fund; and

(b) Nine one-hundredths of a percent of wages subject to tax under this chapter for that calendar quarter. All such moneys shall be paid and collected in the same manner and at the same time as unemployment compensation taxes under this chapter, unless the director prescribes otherwise. After deduction of the actual shared costs of the department in collecting the amounts under this paragraph, all such moneys shall be paid into the Supplemental Employment Department Administration Fund. [1985 c.409 §2; 1989 c.554 §1; 1995 c.213 §1; 2001 c.885 §1; 2005 c.183 §6]

Note: 657.439 (Wage Security Program funding) was added to and made a part of ORS chapter 657 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.