2015 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%

0.48% 10.00% but less than 15.00%

0.58% 15.00% but less than 20.00%

0.68% 20.00% but less than 25.00%

0.78% 25.00% but less than 30.00%

0.88% 30.00% but less than 35.00%

0.98% 35.00% but less than 40.00%

1.08% 40.00% but less than 45.00%

1.18% 45.00% but less than 50.00%

1.28% 50.00% but less than 55.00%

1.38% 55.00% but less than 60.00%

1.48% 60.00% but less than 65.00%

1.58% 65.00% but less than 69.00%

1.68% 69.00% but less than 73.00%

1.78% 73.00% but less than 77.00%

1.88% 77.00% but less than 80.00%

1.98% 80.00% but less than 83.00%

2.08% 83.00% but less than 86.00%

2.18% 86.00% but less than 89.00%

2.28% 89.00% but less than 91.00%

2.38% 91.00% but less than 93.00%

2.48% 93.00% but less than 95.00%

2.58% 95.00% but less than 96.00%

2.68% 96.00% but less than 96.90%

2.78% 96.90% but less than 97.70%

2.88% 97.70% but less than 98.40%

2.98% 98.40% but less than 98.90%

3.08% 98.90% but less than 99.30%

3.28% 99.30% but less than 99.54%

3.48% 99.54% but less than 99.63%

3.68% 99.63% but less than 99.71%

3.88% 99.71% but less than 99.78%

4.08% 99.78% but less than 99.84%

4.28% 99.84% but less than 99.89%

4.48% 99.89% but less than 99.93%

4.68% 99.93% but less than 99.96%

4.88% 99.96% but less than 99.98%

5.08% 99.98% but less than 99.99%

5.40% 99.99% to 100%

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Fund Adequacy Percentage Ratio II C

190.00% but less than 200%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.58% 0.00% but less than 10.00%

0.68% 10.00% but less than 15.00%

0.78% 15.00% but less than 20.00%

0.88% 20.00% but less than 25.00%

0.98% 25.00% but less than 30.00%

1.08% 30.00% but less than 35.00%

1.18% 35.00% but less than 40.00%

1.28% 40.00% but less than 44.00%

1.38% 44.00% but less than 48.00%

1.48% 48.00% but less than 52.00%

1.58% 52.00% but less than 56.00%

1.68% 56.00% but less than 60.00%

1.78% 60.00% but less than 64.00%

1.88% 64.00% but less than 68.00%

1.98% 68.00% but less than 72.00%

2.08% 72.00% but less than 76.00%

2.18% 76.00% but less than 79.00%

2.28% 79.00% but less than 82.00%

2.38% 82.00% but less than 85.00%

2.48% 85.00% but less than 88.00%

2.58% 88.00% but less than 90.00%

2.68% 90.00% but less than 92.00%

2.78% 92.00% but less than 93.50%

2.88% 93.50% but less than 94.90%

2.98% 94.90% but less than 96.20%

3.08% 96.20% but less than 97.40%

3.28% 97.40% but less than 98.54%

3.48% 98.54% but less than 99.54%

3.68% 99.54% but less than 99.63%

3.88% 99.63% but less than 99.71%

4.08% 99.71% but less than 99.78%

4.28% 99.78% but less than 99.84%

4.48% 99.84% but less than 99.89%

4.68% 99.89% but less than 99.93%

4.88% 99.93% but less than 99.96%

5.08% 99.96% but less than 99.98%

5.40% 99.98% to 100%

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Fund Adequacy Percentage Ratio III C

170.00% but less than 190%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.78% 0.00% but less than 10.00%

0.88% 10.00% but less than 15.00%

0.98% 15.00% but less than 20.00%

1.08% 20.00% but less than 24.00%

1.18% 24.00% but less than 28.00%

1.28% 28.00% but less than 32.00%

1.38% 32.00% but less than 36.00%

1.48% 36.00% but less than 40.00%

1.58% 40.00% but less than 44.00%

1.68% 44.00% but less than 48.00%

1.78% 48.00% but less than 52.00%

1.88% 52.00% but less than 56.00%

1.98% 56.00% but less than 60.00%

2.08% 60.00% but less than 64.00%

2.18% 64.00% but less than 68.00%

2.28% 68.00% but less than 72.00%

2.38% 72.00% but less than 76.00%

2.48% 76.00% but less than 80.00%

2.58% 80.00% but less than 84.00%

2.68% 84.00% but less than 87.00%

2.78% 87.00% but less than 90.00%

2.88% 90.00% but less than 93.00%

2.98% 93.00% but less than 95.00%

3.08% 95.00% but less than 97.00%

3.28% 97.00% but less than 98.20%

3.48% 98.20% but less than 99.00%

3.68% 99.00% but less than 99.43%

3.88% 99.43% but less than 99.63%

4.08% 99.63% but less than 99.72%

4.28% 99.72% but less than 99.79%

4.48% 99.79% but less than 99.85%

4.68% 99.85% but less than 99.90%

4.88% 99.90% but less than 99.94%

5.08% 99.94% but less than 99.97%

5.40% 99.97% to 100%

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Fund Adequacy Percentage Ratio IV C

145.00% but less than 170%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.08% 0.00% but less than 10.00%

1.18% 10.00% but less than 15.00%

1.28% 15.00% but less than 20.00%

1.38% 20.00% but less than 24.00%

1.48% 24.00% but less than 28.00%

1.58% 28.00% but less than 32.00%

1.68% 32.00% but less than 36.00%

1.78% 36.00% but less than 40.00%

1.88% 40.00% but less than 44.00%

1.98% 44.00% but less than 48.00%

2.08% 48.00% but less than 52.00%

2.18% 52.00% but less than 56.00%

2.28% 56.00% but less than 60.00%

2.38% 60.00% but less than 64.00%

2.48% 64.00% but less than 68.00%

2.58% 68.00% but less than 72.00%

2.68% 72.00% but less than 76.00%

2.78% 76.00% but less than 80.00%

2.88% 80.00% but less than 84.00%

2.98% 84.00% but less than 88.00%

3.08% 88.00% but less than 92.00%

3.18% 92.00% but less than 95.00%

3.28% 95.00% but less than 97.00%

3.48% 97.00% but less than 98.20%

3.68% 98.20% but less than 99.00%

3.88% 99.00% but less than 99.40%

4.08% 99.40% but less than 99.60%

4.28% 99.60% but less than 99.70%

4.48% 99.70% but less than 99.78%

4.68% 99.78% but less than 99.85%

4.88% 99.85% but less than 99.91%

5.08% 99.91% but less than 99.96%

5.40% 99.96% to 100.00%

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Fund Adequacy Percentage Ratio V C

125.00% but less than 145%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.38% 0.00% but less than 10.00%

1.48% 10.00% but less than 15.00%

1.58% 15.00% but less than 20.00%

1.68% 20.00% but less than 24.00%

1.78% 24.00% but less than 28.00%

1.88% 28.00% but less than 32.00%

1.98% 32.00% but less than 36.00%

2.08% 36.00% but less than 40.00%

2.18% 40.00% but less than 44.00%

2.28% 44.00% but less than 48.00%

2.38% 48.00% but less than 52.00%

2.48% 52.00% but less than 56.00%

2.58% 56.00% but less than 60.00%

2.68% 60.00% but less than 64.00%

2.78% 64.00% but less than 68.00%

2.88% 68.00% but less than 72.00%

2.98% 72.00% but less than 76.00%

3.08% 76.00% but less than 80.00%

3.18% 80.00% but less than 84.00%

3.28% 84.00% but less than 88.00%

3.38% 88.00% but less than 92.00%

3.48% 92.00% but less than 95.00%

3.58% 95.00% but less than 97.00%

3.68% 97.00% but less than 98.20%

3.78% 98.20% but less than 99.00%

3.88% 99.00% but less than 99.40%

4.08% 99.40% but less than 99.60%

4.28% 99.60% but less than 99.70%

4.48% 99.70% but less than 99.78%

4.68% 99.78% but less than 99.85%

4.88% 99.85% but less than 99.91%

5.08% 99.91% but less than 99.96%

5.40% 99.96% to 100.00%

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Fund Adequacy Percentage Ratio VI C

110.00% but less than 125%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.68% 0.00% but less than 10.00%

1.78% 10.00% but less than 15.00%

1.88% 15.00% but less than 20.00%

1.98% 20.00% but less than 25.00%

2.08% 25.00% but less than 30.00%

2.18% 30.00% but less than 35.00%

2.28% 35.00% but less than 40.00%

2.38% 40.00% but less than 44.00%

2.48% 44.00% but less than 48.00%

2.58% 48.00% but less than 52.00%

2.68% 52.00% but less than 56.00%

2.78% 56.00% but less than 60.00%

2.88% 60.00% but less than 64.00%

2.98% 64.00% but less than 68.00%

3.08% 68.00% but less than 72.00%

3.18% 72.00% but less than 76.00%

3.28% 76.00% but less than 80.00%

3.38% 80.00% but less than 84.00%

3.48% 84.00% but less than 88.00%

3.58% 88.00% but less than 92.00%

3.68% 92.00% but less than 95.00%

3.78% 95.00% but less than 97.00%

3.88% 97.00% but less than 98.20%

4.08% 98.20% but less than 99.00%

4.28% 99.00% but less than 99.50%

4.48% 99.50% but less than 99.70%

4.68% 99.70% but less than 99.79%

4.88% 99.79% but less than 99.87%

5.08% 99.87% but less than 99.94%

5.40% 99.94% to 100.00%

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Fund Adequacy Percentage Ratio VII C

100.00% but less than 110%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.88% 0.00% but less than 10.00%

1.98% 10.00% but less than 15.00%

2.08% 15.00% but less than 20.00%

2.18% 20.00% but less than 25.00%

2.28% 25.00% but less than 30.00%

2.38% 30.00% but less than 35.00%

2.48% 35.00% but less than 40.00%

2.58% 40.00% but less than 45.00%

2.68% 45.00% but less than 50.00%

2.78% 50.00% but less than 55.00%

2.88% 55.00% but less than 60.00%

2.98% 60.00% but less than 64.00%

3.08% 64.00% but less than 68.00%

3.18% 68.00% but less than 72.00%

3.28% 72.00% but less than 76.00%

3.38% 76.00% but less than 80.00%

3.48% 80.00% but less than 84.00%

3.58% 84.00% but less than 88.00%

3.68% 88.00% but less than 92.00%

3.78% 92.00% but less than 95.00%

3.88% 95.00% but less than 97.00%

4.08% 97.00% but less than 98.20%

4.28% 98.20% but less than 99.00%

4.48% 99.00% but less than 99.50%

4.68% 99.50% but less than 99.70%

4.88% 99.70% but less than 99.84%

5.08% 99.84% but less than 99.93%

5.40% 99.93% to 100.00%

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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% 0.00% but less than 10.00%

2.18% 10.00% but less than 15.00%

2.28% 15.00% but less than 20.00%

2.38% 20.00% but less than 25.00%

2.48% 25.00% but less than 30.00%

2.58% 30.00% but less than 35.00%

2.68% 35.00% but less than 40.00%

2.78% 40.00% but less than 45.00%

2.88% 45.00% but less than 50.00%

2.98% 50.00% but less than 55.00%

3.08% 55.00% but less than 60.00%

3.18% 60.00% but less than 65.00%

3.28% 65.00% but less than 70.00%

3.38% 70.00% but less than 75.00%

3.48% 75.00% but less than 80.00%

3.58% 80.00% but less than 84.00%

3.68% 84.00% but less than 88.00%

3.78% 88.00% but less than 92.00%

3.88% 92.00% but less than 95.00%

4.08% 95.00% but less than 97.00%

4.28% 97.00% but less than 98.20%

4.48% 98.20% but less than 99.00%

4.68% 99.00% but less than 99.50%

4.88% 99.50% but less than 99.80%

5.08% 99.80% but less than 99.92%

5.40% 99.92% to 100.00%

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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 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.

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)

Determina­tion of whether claimant is qualified for benefits is made by reference to ORS 657.150 (Amount of benefits) and 657.155 (Benefit eligibility conditions), which require determina­tion of amount of work that claimant performed in "employ­ment" as defined in ORS chapter 657, which, in turn means that exclusions from "employ­ment" set out in ORS 657.040 (Employment) through 657.094 (Employment) must be considered. May Trucking Co. v. Employ­ment Dept., 251 Or App 555, 284 P3d 553 (2012)

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/­ors/­ors657.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 657, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano657.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.