ORS 657.925¹
Oregon JOBS Plus Unemployment Wage Fund

(1) There is established in the State Treasury, separate and distinct from the General Fund, the Oregon JOBS Plus Unemployment Wage Fund. The Oregon JOBS Plus Unemployment Wage Fund shall consist of moneys collected or received by the Employment Department pursuant to subsections (3) and (4) of this section.

(2) All income earned on moneys in the Oregon JOBS Plus Unemployment Wage Fund invested by the State Treasurer shall accrue to the fund. Any balance in the fund shall not lapse at any time. All moneys in the fund are appropriated continuously to the Employment Department for the payment of wages and wage-related and administrative expenses of participants in the JOBS Plus Program who are otherwise eligible to receive unemployment insurance benefits. Such payments shall be made in accordance with ORS 411.892 (Employer eligibility) (12).

(3)(a) Notwithstanding the tax schedules in Table A of ORS 657.462 (Computation of benefit ratio), for wages paid during the first and second calendar quarters of 2002 and the second calendar quarter of 2003, the tax rate assigned each employer subject to ORS 657.459 (Computation of Fund Adequacy Percentage Ratio) and 657.462 (Computation of benefit ratio) shall be determined in accordance with schedule I-I, II-I, III-I, IV-I, V-I, VI-I, VII-I or VIII-I, whichever schedule is applicable pursuant to provisions of law in effect for calendar years 2002 and 2003, respectively. The schedules are adopted as follows:

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Fund Adequacy Percentage Ratio I-I

200% and Over

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.43% 0.00% but less than 10.00%

0.53% 10.00% but less than 15.00%

0.63% 15.00% but less than 20.00%

0.73% 20.00% but less than 25.00%

0.83% 25.00% but less than 30.00%

0.93% 30.00% but less than 35.00%

1.03% 35.00% but less than 40.00%

1.13% 40.00% but less than 45.00%

1.23% 45.00% but less than 50.00%

1.33% 50.00% but less than 55.00%

1.43% 55.00% but less than 60.00%

1.53% 60.00% but less than 65.00%

1.63% 65.00% but less than 69.00%

1.73% 69.00% but less than 73.00%

1.83% 73.00% but less than 77.00%

1.93% 77.00% but less than 80.00%

2.03% 80.00% but less than 83.00%

2.13% 83.00% but less than 86.00%

2.23% 86.00% but less than 89.00%

2.33% 89.00% but less than 91.00%

2.43% 91.00% but less than 93.00%

2.53% 93.00% but less than 95.00%

2.63% 95.00% but less than 96.00%

2.73% 96.00% but less than 96.90%

2.83% 96.90% but less than 97.70%

2.93% 97.70% but less than 98.40%

3.03% 98.40% but less than 98.90%

3.13% 98.90% but less than 99.30%

3.33% 99.30% but less than 99.54%

3.53% 99.54% but less than 99.63%

3.73% 99.63% but less than 99.71%

3.93% 99.71% but less than 99.78%

4.13% 99.78% but less than 99.84%

4.33% 99.84% but less than 99.89%

4.53% 99.89% but less than 99.93%

4.73% 99.93% but less than 99.96%

4.93% 99.96% but less than 99.98%

5.13% 99.98% but less than 99.99%

5.40% 99.99% to 100.00%

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Fund Adequacy Percentage Ratio II-I

190.00% but less than 200%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.63% 0.00% but less than 10.00%

0.73% 10.00% but less than 15.00%

0.83% 15.00% but less than 20.00%

0.93% 20.00% but less than 25.00%

1.03% 25.00% but less than 30.00%

1.13% 30.00% but less than 35.00%

1.23% 35.00% but less than 40.00%

1.33% 40.00% but less than 44.00%

1.43% 44.00% but less than 48.00%

1.53% 48.00% but less than 52.00%

1.63% 52.00% but less than 56.00%

1.73% 56.00% but less than 60.00%

1.83% 60.00% but less than 64.00%

1.93% 64.00% but less than 68.00%

2.03% 68.00% but less than 72.00%

2.13% 72.00% but less than 76.00%

2.23% 76.00% but less than 79.00%

2.33% 79.00% but less than 82.00%

2.43% 82.00% but less than 85.00%

2.53% 85.00% but less than 88.00%

2.63% 88.00% but less than 90.00%

2.73% 90.00% but less than 92.00%

2.83% 92.00% but less than 93.50%

2.93% 93.50% but less than 94.90%

3.03% 94.90% but less than 96.20%

3.13% 96.20% but less than 97.40%

3.33% 97.40% but less than 98.54%

3.53% 98.54% but less than 99.54%

3.73% 99.54% but less than 99.63%

3.93% 99.63% but less than 99.71%

4.13% 99.71% but less than 99.78%

4.33% 99.78% but less than 99.84%

4.53% 99.84% but less than 99.89%

4.73% 99.89% but less than 99.93%

4.93% 99.93% but less than 99.96%

5.13% 99.96% but less than 99.98%

5.40% 99.98% to 100.00%

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Fund Adequacy Percentage Ratio III-I

170.00% but less than 190%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.83% 0.00% but less than 10.00%

0.93% 10.00% but less than 15.00%

1.03% 15.00% but less than 20.00%

1.13% 20.00% but less than 24.00%

1.23% 24.00% but less than 28.00%

1.33% 28.00% but less than 32.00%

1.43% 32.00% but less than 36.00%

1.53% 36.00% but less than 40.00%

1.63% 40.00% but less than 44.00%

1.73% 44.00% but less than 48.00%

1.83% 48.00% but less than 52.00%

1.93% 52.00% but less than 56.00%

2.03% 56.00% but less than 60.00%

2.13% 60.00% but less than 64.00%

2.23% 64.00% but less than 68.00%

2.33% 68.00% but less than 72.00%

2.43% 72.00% but less than 76.00%

2.53% 76.00% but less than 80.00%

2.63% 80.00% but less than 84.00%

2.73% 84.00% but less than 87.00%

2.83% 87.00% but less than 90.00%

2.93% 90.00% but less than 93.00%

3.03% 93.00% but less than 95.00%

3.13% 95.00% but less than 97.00%

3.33% 97.00% but less than 98.20%

3.53% 98.20% but less than 99.00%

3.73% 99.00% but less than 99.43%

3.93% 99.43% but less than 99.63%

4.13% 99.63% but less than 99.72%

4.33% 99.72% but less than 99.79%

4.53% 99.79% but less than 99.85%

4.73% 99.85% but less than 99.90%

4.93% 99.90% but less than 99.94%

5.13% 99.94% but less than 99.97%

5.40% 99.97% to 100.00%

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Fund Adequacy Percentage Ratio IV-I

145.00% but less than 170%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.13% 0.00% but less than 10.00%

1.23% 10.00% but less than 15.00%

1.33% 15.00% but less than 20.00%

1.43% 20.00% but less than 24.00%

1.53% 24.00% but less than 28.00%

1.63% 28.00% but less than 32.00%

1.73% 32.00% but less than 36.00%

1.83% 36.00% but less than 40.00%

1.93% 40.00% but less than 44.00%

2.03% 44.00% but less than 48.00%

2.13% 48.00% but less than 52.00%

2.23% 52.00% but less than 56.00%

2.33% 56.00% but less than 60.00%

2.43% 60.00% but less than 64.00%

2.53% 64.00% but less than 68.00%

2.63% 68.00% but less than 72.00%

2.73% 72.00% but less than 76.00%

2.83% 76.00% but less than 80.00%

2.93% 80.00% but less than 84.00%

3.03% 84.00% but less than 88.00%

3.13% 88.00% but less than 92.00%

3.23% 92.00% but less than 95.00%

3.33% 95.00% but less than 97.00%

3.53% 97.00% but less than 98.20%

3.73% 98.20% but less than 99.00%

3.93% 99.00% but less than 99.40%

4.13% 99.40% but less than 99.60%

4.33% 99.60% but less than 99.70%

4.53% 99.70% but less than 99.78%

4.73% 99.78% but less than 99.85%

4.93% 99.85% but less than 99.91%

5.13% 99.91% but less than 99.96%

5.40% 99.96% to 100.00%

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Fund Adequacy Percentage Ratio V-I

125.00% but less than 145%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.43% 0.00% but less than 10.00%

1.53% 10.00% but less than 15.00%

1.63% 15.00% but less than 20.00%

1.73% 20.00% but less than 25.00%

1.83% 25.00% but less than 29.00%

1.93% 29.00% but less than 33.00%

2.03% 33.00% but less than 37.00%

2.13% 37.00% but less than 41.00%

2.23% 41.00% but less than 45.00%

2.33% 45.00% but less than 49.00%

2.43% 49.00% but less than 53.00%

2.53% 53.00% but less than 57.00%

2.63% 57.00% but less than 61.00%

2.73% 61.00% but less than 65.00%

2.83% 65.00% but less than 69.00%

2.93% 69.00% but less than 73.00%

3.03% 73.00% but less than 77.00%

3.13% 77.00% but less than 81.00%

3.23% 81.00% but less than 85.00%

3.33% 85.00% but less than 89.00%

3.43% 89.00% but less than 92.00%

3.53% 92.00% but less than 95.00%

3.63% 95.00% but less than 97.00%

3.73% 97.00% but less than 98.20%

3.83% 98.20% but less than 99.00%

3.93% 99.00% but less than 99.50%

4.13% 99.50% but less than 99.65%

4.33% 99.65% but less than 99.74%

4.53% 99.74% but less than 99.82%

4.73% 99.82% but less than 99.89%

4.93% 99.89% but less than 99.95%

5.40% 99.95% to 100.00%

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Fund Adequacy Percentage Ratio VI-I

110.00% but less than 125%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.73% 0.00% but less than 10.00%

1.83% 10.00% but less than 15.00%

1.93% 15.00% but less than 20.00%

2.03% 20.00% but less than 25.00%

2.13% 25.00% but less than 30.00%

2.23% 30.00% but less than 35.00%

2.33% 35.00% but less than 40.00%

2.43% 40.00% but less than 44.00%

2.53% 44.00% but less than 48.00%

2.63% 48.00% but less than 52.00%

2.73% 52.00% but less than 56.00%

2.83% 56.00% but less than 60.00%

2.93% 60.00% but less than 64.00%

3.03% 64.00% but less than 68.00%

3.13% 68.00% but less than 72.00%

3.23% 72.00% but less than 76.00%

3.33% 76.00% but less than 80.00%

3.43% 80.00% but less than 84.00%

3.53% 84.00% but less than 88.00%

3.63% 88.00% but less than 92.00%

3.73% 92.00% but less than 95.00%

3.83% 95.00% but less than 97.00%

3.93% 97.00% but less than 98.20%

4.13% 98.20% but less than 99.00%

4.33% 99.00% but less than 99.50%

4.53% 99.50% but less than 99.70%

4.73% 99.70% but less than 99.79%

4.93% 99.79% but less than 99.87%

5.13% 99.87% but less than 99.94%

5.40% 99.94% to 100.00%

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Fund Adequacy Percentage Ratio VII-I

100.00% but less than 110%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.93% 0.00% but less than 10.00%

2.03% 10.00% but less than 15.00%

2.13% 15.00% but less than 20.00%

2.23% 20.00% but less than 25.00%

2.33% 25.00% but less than 30.00%

2.43% 30.00% but less than 35.00%

2.53% 35.00% but less than 40.00%

2.63% 40.00% but less than 45.00%

2.73% 45.00% but less than 50.00%

2.83% 50.00% but less than 55.00%

2.93% 55.00% but less than 60.00%

3.03% 60.00% but less than 64.00%

3.13% 64.00% but less than 68.00%

3.23% 68.00% but less than 72.00%

3.33% 72.00% but less than 76.00%

3.43% 76.00% but less than 80.00%

3.53% 80.00% but less than 84.00%

3.63% 84.00% but less than 88.00%

3.73% 88.00% but less than 92.00%

3.83% 92.00% but less than 95.00%

3.93% 95.00% but less than 97.00%

4.13% 97.00% but less than 98.20%

4.33% 98.20% but less than 99.00%

4.53% 99.00% but less than 99.50%

4.73% 99.50% but less than 99.70%

4.93% 99.70% but less than 99.84%

5.13% 99.84% but less than 99.93%

5.40% 99.93% to 100.00%

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Fund Adequacy Percentage Ratio VIII-I

Under 100%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

2.13% 0.00% but less than 10.00%

2.23% 10.00% but less than 15.00%

2.33% 15.00% but less than 20.00%

2.43% 20.00% but less than 25.00%

2.53% 25.00% but less than 30.00%

2.63% 30.00% but less than 35.00%

2.73% 35.00% but less than 40.00%

2.83% 40.00% but less than 45.00%

2.93% 45.00% but less than 50.00%

3.03% 50.00% but less than 55.00%

3.13% 55.00% but less than 60.00%

3.23% 60.00% but less than 65.00%

3.33% 65.00% but less than 70.00%

3.43% 70.00% but less than 75.00%

3.53% 75.00% but less than 80.00%

3.63% 80.00% but less than 84.00%

3.73% 84.00% but less than 88.00%

3.83% 88.00% but less than 92.00%

3.93% 92.00% but less than 95.00%

4.13% 95.00% but less than 97.00%

4.33% 97.00% but less than 98.20%

4.53% 98.20% but less than 99.00%

4.73% 99.00% but less than 99.50%

4.93% 99.50% but less than 99.80%

5.13% 99.80% but less than 99.92%

5.40% 99.92% to 100.00%

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(b) Notwithstanding any other provision of law except for subsection (4) of this section, each taxpaying employer subject to this chapter, other than employers whose assigned tax rate is 5.4 percent, shall pay to the Employment Department, for the first and second calendar quarters of 2002 and the second calendar quarter of 2003, an amount equal to seven one-hundredths of one percent of wages subject to taxation 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 Employment Department in collecting the amounts under this subsection, all such moneys shall be paid into the Oregon JOBS Plus Unemployment Wage Fund. Moneys due pursuant to this paragraph but not received by the Employment Department for payment to the Oregon JOBS Plus Unemployment Wage Fund by September 30, 2002, or September 30, 2003, respectively, shall be paid into the Unemployment Compensation Trust Fund.

(4)(a) Notwithstanding ORS 657.435 (Base rate for first year), 657.439 (Wage Security Program funding) and 657.462 (Computation of benefit ratio) and subsection (3) of this section, for wages paid during the first calendar quarter of 2003, the tax rate paid by each employer subject to those provisions of law shall be determined in accordance with schedule I-J, II-J, III-J, IV-J, V-J, VI-J, VII-J or VIII-J, 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 calendar year 2003. The schedules are adopted as follows:

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Fund Adequacy Percentage Ratio I-J

200% and Over

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.40% 0.00% but less than 10.00%

0.50% 10.00% but less than 15.00%

0.60% 15.00% but less than 20.00%

0.70% 20.00% but less than 25.00%

0.80% 25.00% but less than 30.00%

0.90% 30.00% but less than 35.00%

1.00% 35.00% but less than 40.00%

1.10% 40.00% but less than 45.00%

1.20% 45.00% but less than 50.00%

1.30% 50.00% but less than 55.00%

1.40% 55.00% but less than 60.00%

1.50% 60.00% but less than 65.00%

1.60% 65.00% but less than 69.00%

1.70% 69.00% but less than 73.00%

1.80% 73.00% but less than 77.00%

1.90% 77.00% but less than 80.00%

2.00% 80.00% but less than 83.00%

2.10% 83.00% but less than 86.00%

2.20% 86.00% but less than 89.00%

2.30% 89.00% but less than 91.00%

2.40% 91.00% but less than 93.00%

2.50% 93.00% but less than 95.00%

2.60% 95.00% but less than 96.00%

2.70% 96.00% but less than 96.90%

2.80% 96.90% but less than 97.70%

2.90% 97.70% but less than 98.40%

3.00% 98.40% but less than 98.90%

3.10% 98.90% but less than 99.30%

3.30% 99.30% but less than 99.54%

3.50% 99.54% but less than 99.63%

3.70% 99.63% but less than 99.71%

3.90% 99.71% but less than 99.78%

4.10% 99.78% but less than 99.84%

4.30% 99.84% but less than 99.89%

4.50% 99.89% but less than 99.93%

4.70% 99.93% but less than 99.96%

4.90% 99.96% but less than 99.98%

5.10% 99.98% but less than 99.99%

5.40% 99.99% to 100.00%

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Fund Adequacy Percentage Ratio II-J

190.00% but less than 200%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.60% 0.00% but less than 10.00%

0.70% 10.00% but less than 15.00%

0.80% 15.00% but less than 20.00%

0.90% 20.00% but less than 25.00%

1.00% 25.00% but less than 30.00%

1.10% 30.00% but less than 35.00%

1.20% 35.00% but less than 40.00%

1.30% 40.00% but less than 44.00%

1.40% 44.00% but less than 48.00%

1.50% 48.00% but less than 52.00%

1.60% 52.00% but less than 56.00%

1.70% 56.00% but less than 60.00%

1.80% 60.00% but less than 64.00%

1.90% 64.00% but less than 68.00%

2.00% 68.00% but less than 72.00%

2.10% 72.00% but less than 76.00%

2.20% 76.00% but less than 79.00%

2.30% 79.00% but less than 82.00%

2.40% 82.00% but less than 85.00%

2.50% 85.00% but less than 88.00%

2.60% 88.00% but less than 90.00%

2.70% 90.00% but less than 92.00%

2.80% 92.00% but less than 93.50%

2.90% 93.50% but less than 94.90%

3.00% 94.90% but less than 96.20%

3.10% 96.20% but less than 97.40%

3.30% 97.40% but less than 98.54%

3.50% 98.54% but less than 99.54%

3.70% 99.54% but less than 99.63%

3.90% 99.63% but less than 99.71%

4.10% 99.71% but less than 99.78%

4.30% 99.78% but less than 99.84%

4.50% 99.84% but less than 99.89%

4.70% 99.89% but less than 99.93%

4.90% 99.93% but less than 99.96%

5.10% 99.96% but less than 99.98%

5.40% 99.98% to 100.00%

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Fund Adequacy Percentage Ratio III-J

170.00% but less than 190%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.80% 0.00% but less than 10.00%

0.90% 10.00% but less than 15.00%

1.00% 15.00% but less than 20.00%

1.10% 20.00% but less than 24.00%

1.20% 24.00% but less than 28.00%

1.30% 28.00% but less than 32.00%

1.40% 32.00% but less than 36.00%

1.50% 36.00% but less than 40.00%

1.60% 40.00% but less than 44.00%

1.70% 44.00% but less than 48.00%

1.80% 48.00% but less than 52.00%

1.90% 52.00% but less than 56.00%

2.00% 56.00% but less than 60.00%

2.10% 60.00% but less than 64.00%

2.20% 64.00% but less than 68.00%

2.30% 68.00% but less than 72.00%

2.40% 72.00% but less than 76.00%

2.50% 76.00% but less than 80.00%

2.60% 80.00% but less than 84.00%

2.70% 84.00% but less than 87.00%

2.80% 87.00% but less than 90.00%

2.90% 90.00% but less than 93.00%

3.00% 93.00% but less than 95.00%

3.10% 95.00% but less than 97.00%

3.30% 97.00% but less than 98.20%

3.50% 98.20% but less than 99.00%

3.70% 99.00% but less than 99.43%

3.90% 99.43% but less than 99.63%

4.10% 99.63% but less than 99.72%

4.30% 99.72% but less than 99.79%

4.50% 99.79% but less than 99.85%

4.70% 99.85% but less than 99.90%

4.90% 99.90% but less than 99.94%

5.10% 99.94% but less than 99.97%

5.40% 99.97% to 100.00%

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Fund Adequacy Percentage Ratio IV-J

145.00% but less than 170%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.10% 0.00% but less than 10.00%

1.20% 10.00% but less than 15.00%

1.30% 15.00% but less than 20.00%

1.40% 20.00% but less than 24.00%

1.50% 24.00% but less than 28.00%

1.60% 28.00% but less than 32.00%

1.70% 32.00% but less than 36.00%

1.80% 36.00% but less than 40.00%

1.90% 40.00% but less than 44.00%

2.00% 44.00% but less than 48.00%

2.10% 48.00% but less than 52.00%

2.20% 52.00% but less than 56.00%

2.30% 56.00% but less than 60.00%

2.40% 60.00% but less than 64.00%

2.50% 64.00% but less than 68.00%

2.60% 68.00% but less than 72.00%

2.70% 72.00% but less than 76.00%

2.80% 76.00% but less than 80.00%

2.90% 80.00% but less than 84.00%

3.00% 84.00% but less than 88.00%

3.10% 88.00% but less than 92.00%

3.20% 92.00% but less than 95.00%

3.30% 95.00% but less than 97.00%

3.50% 97.00% but less than 98.20%

3.70% 98.20% but less than 99.00%

3.90% 99.00% but less than 99.40%

4.10% 99.40% but less than 99.60%

4.30% 99.60% but less than 99.70%

4.50% 99.70% but less than 99.78%

4.70% 99.78% but less than 99.85%

4.90% 99.85% but less than 99.91%

5.10% 99.91% but less than 99.96%

5.40% 99.96% to 100.00%

______________________________________________________________________________

______________________________________________________________________________

Fund Adequacy Percentage Ratio V-J

125.00% but less than 145%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.40% 0.00% but less than 10.00%

1.50% 10.00% but less than 15.00%

1.60% 15.00% but less than 20.00%

1.70% 20.00% but less than 25.00%

1.80% 25.00% but less than 29.00%

1.90% 29.00% but less than 33.00%

2.00% 33.00% but less than 37.00%

2.10% 37.00% but less than 41.00%

2.20% 41.00% but less than 45.00%

2.30% 45.00% but less than 49.00%

2.40% 49.00% but less than 53.00%

2.50% 53.00% but less than 57.00%

2.60% 57.00% but less than 61.00%

2.70% 61.00% but less than 65.00%

2.80% 65.00% but less than 69.00%

2.90% 69.00% but less than 73.00%

3.00% 73.00% but less than 77.00%

3.10% 77.00% but less than 81.00%

3.20% 81.00% but less than 85.00%

3.30% 85.00% but less than 89.00%

3.40% 89.00% but less than 92.00%

3.50% 92.00% but less than 95.00%

3.60% 95.00% but less than 97.00%

3.70% 97.00% but less than 98.20%

3.80% 98.20% but less than 99.00%

3.90% 99.00% but less than 99.50%

4.10% 99.50% but less than 99.65%

4.30% 99.65% but less than 99.74%

4.50% 99.74% but less than 99.82%

4.70% 99.82% but less than 99.89%

4.90% 99.89% but less than 99.95%

5.40% 99.95% to 100.00%

______________________________________________________________________________

______________________________________________________________________________

Fund Adequacy Percentage Ratio VI-J

110.00% but less than 125%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.70% 0.00% but less than 10.00%

1.80% 10.00% but less than 15.00%

1.90% 15.00% but less than 20.00%

2.00% 20.00% but less than 25.00%

2.10% 25.00% but less than 30.00%

2.20% 30.00% but less than 35.00%

2.30% 35.00% but less than 40.00%

2.40% 40.00% but less than 44.00%

2.50% 44.00% but less than 48.00%

2.60% 48.00% but less than 52.00%

2.70% 52.00% but less than 56.00%

2.80% 56.00% but less than 60.00%

2.90% 60.00% but less than 64.00%

3.00% 64.00% but less than 68.00%

3.10% 68.00% but less than 72.00%

3.20% 72.00% but less than 76.00%

3.30% 76.00% but less than 80.00%

3.40% 80.00% but less than 84.00%

3.50% 84.00% but less than 88.00%

3.60% 88.00% but less than 92.00%

3.70% 92.00% but less than 95.00%

3.80% 95.00% but less than 97.00%

3.90% 97.00% but less than 98.20%

4.10% 98.20% but less than 99.00%

4.30% 99.00% but less than 99.50%

4.50% 99.50% but less than 99.70%

4.70% 99.70% but less than 99.79%

4.90% 99.79% but less than 99.87%

5.10% 99.87% but less than 99.94%

5.40% 99.94% to 100.00%

______________________________________________________________________________

______________________________________________________________________________

Fund Adequacy Percentage Ratio VII-J

100.00% but less than 110%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.90% 0.00% but less than 10.00%

2.00% 10.00% but less than 15.00%

2.10% 15.00% but less than 20.00%

2.20% 20.00% but less than 25.00%

2.30% 25.00% but less than 30.00%

2.40% 30.00% but less than 35.00%

2.50% 35.00% but less than 40.00%

2.60% 40.00% but less than 45.00%

2.70% 45.00% but less than 50.00%

2.80% 50.00% but less than 55.00%

2.90% 55.00% but less than 60.00%

3.00% 60.00% but less than 64.00%

3.10% 64.00% but less than 68.00%

3.20% 68.00% but less than 72.00%

3.30% 72.00% but less than 76.00%

3.40% 76.00% but less than 80.00%

3.50% 80.00% but less than 84.00%

3.60% 84.00% but less than 88.00%

3.70% 88.00% but less than 92.00%

3.80% 92.00% but less than 95.00%

3.90% 95.00% but less than 97.00%

4.10% 97.00% but less than 98.20%

4.30% 98.20% but less than 99.00%

4.50% 99.00% but less than 99.50%

4.70% 99.50% but less than 99.70%

4.90% 99.70% but less than 99.84%

5.10% 99.84% but less than 99.93%

5.40% 99.93% to 100.00%

______________________________________________________________________________

______________________________________________________________________________

Fund Adequacy Percentage Ratio VIII-J

Under 100%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

2.10% 0.00% but less than 10.00%

2.20% 10.00% but less than 15.00%

2.30% 15.00% but less than 20.00%

2.40% 20.00% but less than 25.00%

2.50% 25.00% but less than 30.00%

2.60% 30.00% but less than 35.00%

2.70% 35.00% but less than 40.00%

2.80% 40.00% but less than 45.00%

2.90% 45.00% but less than 50.00%

3.00% 50.00% but less than 55.00%

3.10% 55.00% but less than 60.00%

3.20% 60.00% but less than 65.00%

3.30% 65.00% but less than 70.00%

3.40% 70.00% but less than 75.00%

3.50% 75.00% but less than 80.00%

3.60% 80.00% but less than 84.00%

3.70% 84.00% but less than 88.00%

3.80% 88.00% but less than 92.00%

3.90% 92.00% but less than 95.00%

4.10% 95.00% but less than 97.00%

4.30% 97.00% but less than 98.20%

4.50% 98.20% but less than 99.00%

4.70% 99.00% but less than 99.50%

4.90% 99.50% but less than 99.80%

5.10% 99.80% but less than 99.92%

5.40% 99.92% to 100.00%

______________________________________________________________________________

(b) Notwithstanding any other provision of law, each taxpaying employer subject to this chapter, other than employers whose assigned tax rate is 5.4 percent, shall pay to the Employment Department, for the first calendar quarter of 2003:

(A) An amount equal to three one-hundredths of one percent of wages subject to taxation 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 Employment Department in collecting the amounts under this subparagraph, all such moneys shall be paid into the Wage Security Fund. Moneys due pursuant to this subparagraph but not received by the Employment Department for payment to the Wage Security Fund by June 30, 2003, shall be paid into the Unemployment Compensation Trust Fund; and

(B) An amount equal to seven one-hundredths of one percent of wages subject to tax

Chapter 657

Notes of Decisions

An individual who performs services for remunera­tion is an employee, and per­son or organiza­tion for whom services are performed is an employer under terms of Employ­ment Division Law even if remunera­tion is paid indirectly rather than directly unless employer shows that some statutory exclusion applies. Lectro Lift, Inc. v. Morgan, 14 Or App 316, 513 P2d 526 (1973)

Mere act of incorporating as professional corpora­tion does not, by itself, create employer-employee rela­tionship for purposes of this chapter. Peterson v. Employ­ment Division, 82 Or App 371, 728 P2d 95 (1986)

Atty. Gen. Opinions

Determining employer of musicians' group, (1972) Vol 35, p 1306

1 Legislative Counsel Committee, CHAPTER 657—Unemployment Insurance, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors657.­pdf (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 657, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­657ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information