2015 ORS 657.462¹
Computation of benefit ratio
  • grouping employers within cumulative taxable payroll percentage limits
  • assignment of rates

(1) The Director of the Employment Department or the director’s authorized representative shall, for each calendar year, compute a benefit ratio for each employer who meets the requirements of this section. For an employer whose record has been chargeable with benefits throughout the 12 preceding calendar quarters ending on the computation date, the benefit ratio shall be a quotient obtained by dividing the total benefit charges to the employer’s record in the 12 calendar quarters by the total of the employer’s taxable payrolls for the same 12 calendar quarters. For an employer whose record has been chargeable with benefits for at least four or more consecutive calendar quarters but less than 12 consecutive calendar quarters and ending on the computation date, the benefit ratio shall be the quotient obtained by dividing the total benefits charged to the employer’s record for the consecutive calendar quarters by the total of the employer’s taxable payrolls for the same period. Benefit ratios shall be carried out to the sixth decimal place.

(2) A listing shall be prepared of all employers meeting the requirements of this section and whose account is open according to Employment Department records as of August 31 following the computation date. This listing shall start with the employer having the lowest benefit ratio and progress through the employer having the highest benefit ratio. The listing shall show for each employer:

(a) The benefit ratio;

(b) The taxable payroll for the four calendar quarters immediately preceding the computation date; and

(c) A cumulative total consisting of the sum of the employer’s taxable payroll and the taxable payroll of all other preceding employers on the list.

(3) The department shall group all employers in accordance with the cumulative taxable payroll percentage limits for the schedule in effect under Table A. All employers who fall within the same group will be assigned the tax rate for that group. However, if the grouping results in the taxable payroll of an employer falling in two groups, the employer and any other employer with the same benefit ratio shall be assigned the lower of the two applicable rates. Fractions of a cent will be dropped in computing taxable payroll limits used in Table A. The schedule in effect shall be in accordance with the Fund Adequacy Percentage Ratios set forth in Table A.

______________________________________________________________________________

(Taxable Payroll referred to is the total for all the eligible firms for the four calendar quarters preceding and ending on the computation date)

______________________________________________________________________________

Fund Adequacy Percentage Ratio I

200% and Over

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.5% 0.00% but less than 10.00%

0.6% 10.00% but less than 15.00%

0.7% 15.00% but less than 20.00%

0.8% 20.00% but less than 25.00%

0.9% 25.00% but less than 30.00%

1.0% 30.00% but less than 35.00%

1.1% 35.00% but less than 40.00%

1.2% 40.00% but less than 45.00%

1.3% 45.00% but less than 50.00%

1.4% 50.00% but less than 55.00%

1.5% 55.00% but less than 60.00%

1.6% 60.00% but less than 65.00%

1.7% 65.00% but less than 69.00%

1.8% 69.00% but less than 73.00%

1.9% 73.00% but less than 77.00%

2.0% 77.00% but less than 80.00%

2.1% 80.00% but less than 83.00%

2.2% 83.00% but less than 86.00%

2.3% 86.00% but less than 89.00%

2.4% 89.00% but less than 91.00%

2.5% 91.00% but less than 93.00%

2.6% 93.00% but less than 95.00%

2.7% 95.00% but less than 96.00%

2.8% 96.00% but less than 96.90%

2.9% 96.90% but less than 97.70%

3.0% 97.70% but less than 98.40%

3.1% 98.40% but less than 98.90%

3.2% 98.90% but less than 99.30%

3.4% 99.30% but less than 99.54%

3.6% 99.54% but less than 99.63%

3.8% 99.63% but less than 99.71%

4.0% 99.71% but less than 99.78%

4.2% 99.78% but less than 99.84%

4.4% 99.84% but less than 99.89%

4.6% 99.89% but less than 99.93%

4.8% 99.93% but less than 99.96%

5.0% 99.96% but less than 99.98%

5.2% 99.98% but less than 99.99%

5.4% 99.99% to 100.00%

______________________________________________________________________________

______________________________________________________________________________

Fund Adequacy Percentage Ratio II

190.00% but less than 200%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.7% 0.00% but less than 10.00%

0.8% 10.00% but less than 15.00%

0.9% 15.00% but less than 20.00%

1.0% 20.00% but less than 25.00%

1.1% 25.00% but less than 30.00%

1.2% 30.00% but less than 35.00%

1.3% 35.00% but less than 40.00%

1.4% 40.00% but less than 44.00%

1.5% 44.00% but less than 48.00%

1.6% 48.00% but less than 52.00%

1.7% 52.00% but less than 56.00%

1.8% 56.00% but less than 60.00%

1.9% 60.00% but less than 64.00%

2.0% 64.00% but less than 68.00%

2.1% 68.00% but less than 72.00%

2.2% 72.00% but less than 76.00%

2.3% 76.00% but less than 79.00%

2.4% 79.00% but less than 82.00%

2.5% 82.00% but less than 85.00%

2.6% 85.00% but less than 88.00%

2.7% 88.00% but less than 90.00%

2.8% 90.00% but less than 92.00%

2.9% 92.00% but less than 93.50%

3.0% 93.50% but less than 94.90%

3.1% 94.90% but less than 96.20%

3.2% 96.20% but less than 97.40%

3.4% 97.40% but less than 98.54%

3.6% 98.54% but less than 99.54%

3.8% 99.54% but less than 99.63%

4.0% 99.63% but less than 99.71%

4.2% 99.71% but less than 99.78%

4.4% 99.78% but less than 99.84%

4.6% 99.84% but less than 99.89%

4.8% 99.89% but less than 99.93%

5.0% 99.93% but less than 99.96%

5.2% 99.96% but less than 99.98%

5.4% 99.98% to 100.00%

______________________________________________________________________________

______________________________________________________________________________

Fund Adequacy Percentage Ratio III

170.00% but less than 190%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

0.9% 0.00% but less than 10.00%

1.0% 10.00% but less than 15.00%

1.1% 15.00% but less than 20.00%

1.2% 20.00% but less than 24.00%

1.3% 24.00% but less than 28.00%

1.4% 28.00% but less than 32.00%

1.5% 32.00% but less than 36.00%

1.6% 36.00% but less than 40.00%

1.7% 40.00% but less than 44.00%

1.8% 44.00% but less than 48.00%

1.9% 48.00% but less than 52.00%

2.0% 52.00% but less than 56.00%

2.1% 56.00% but less than 60.00%

2.2% 60.00% but less than 64.00%

2.3% 64.00% but less than 68.00%

2.4% 68.00% but less than 72.00%

2.5% 72.00% but less than 76.00%

2.6% 76.00% but less than 80.00%

2.7% 80.00% but less than 84.00%

2.8% 84.00% but less than 87.00%

2.9% 87.00% but less than 90.00%

3.0% 90.00% but less than 93.00%

3.1% 93.00% but less than 95.00%

3.2% 95.00% but less than 97.00%

3.4% 97.00% but less than 98.20%

3.6% 98.20% but less than 99.00%

3.8% 99.00% but less than 99.43%

4.0% 99.43% but less than 99.63%

4.2% 99.63% but less than 99.72%

4.4% 99.72% but less than 99.79%

4.6% 99.79% but less than 99.85%

4.8% 99.85% but less than 99.90%

5.0% 99.90% but less than 99.94%

5.2% 99.94% but less than 99.97%

5.4% 99.97% to 100.00%

______________________________________________________________________________

______________________________________________________________________________

Fund Adequacy Percentage Ratio IV

145.00% but less than 170%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.2% 0.00% but less than 10.00%

1.3% 10.00% but less than 15.00%

1.4% 15.00% but less than 20.00%

1.5% 20.00% but less than 24.00%

1.6% 24.00% but less than 28.00%

1.7% 28.00% but less than 32.00%

1.8% 32.00% but less than 36.00%

1.9% 36.00% but less than 40.00%

2.0% 40.00% but less than 44.00%

2.1% 44.00% but less than 48.00%

2.2% 48.00% but less than 52.00%

2.3% 52.00% but less than 56.00%

2.4% 56.00% but less than 60.00%

2.5% 60.00% but less than 64.00%

2.6% 64.00% but less than 68.00%

2.7% 68.00% but less than 72.00%

2.8% 72.00% but less than 76.00%

2.9% 76.00% but less than 80.00%

3.0% 80.00% but less than 84.00%

3.1% 84.00% but less than 88.00%

3.2% 88.00% but less than 92.00%

3.3% 92.00% but less than 95.00%

3.4% 95.00% but less than 97.00%

3.6% 97.00% but less than 98.20%

3.8% 98.20% but less than 99.00%

4.0% 99.00% but less than 99.40%

4.2% 99.40% but less than 99.60%

4.4% 99.60% but less than 99.70%

4.6% 99.70% but less than 99.78%

4.8% 99.78% but less than 99.85%

5.0% 99.85% but less than 99.91%

5.2% 99.91% but less than 99.96%

5.4% 99.96% to 100.00%

______________________________________________________________________________

______________________________________________________________________________

Fund Adequacy Percentage Ratio V

125.00% but less than 145%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.5% 0.00% but less than 10.00%

1.6% 10.00% but less than 15.00%

1.7% 15.00% but less than 20.00%

1.8% 20.00% but less than 24.00%

1.9% 24.00% but less than 28.00%

2.0% 28.00% but less than 32.00%

2.1% 32.00% but less than 36.00%

2.2% 36.00% but less than 40.00%

2.3% 40.00% but less than 44.00%

2.4% 44.00% but less than 48.00%

2.5% 48.00% but less than 52.00%

2.6% 52.00% but less than 56.00%

2.7% 56.00% but less than 60.00%

2.8% 60.00% but less than 64.00%

2.9% 64.00% but less than 68.00%

3.0% 68.00% but less than 72.00%

3.1% 72.00% but less than 76.00%

3.2% 76.00% but less than 80.00%

3.3% 80.00% but less than 84.00%

3.4% 84.00% but less than 88.00%

3.5% 88.00% but less than 92.00%

3.6% 92.00% but less than 95.00%

3.7% 95.00% but less than 97.00%

3.8% 97.00% but less than 98.20%

3.9% 98.20% but less than 99.00%

4.0% 99.00% but less than 99.40%

4.2% 99.40% but less than 99.60%

4.4% 99.60% but less than 99.70%

4.6% 99.70% but less than 99.78%

4.8% 99.78% but less than 99.85%

5.0% 99.85% but less than 99.91%

5.2% 99.91% but less than 99.96%

5.4% 99.96% to 100.00%

______________________________________________________________________________

______________________________________________________________________________

Fund Adequacy Percentage Ratio VI

110.00% but less than 125%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

1.8% 0.00% but less than 10.00%

1.9% 10.00% but less than 15.00%

2.0% 15.00% but less than 20.00%

2.1% 20.00% but less than 25.00%

2.2% 25.00% but less than 30.00%

2.3% 30.00% but less than 35.00%

2.4% 35.00% but less than 40.00%

2.5% 40.00% but less than 44.00%

2.6% 44.00% but less than 48.00%

2.7% 48.00% but less than 52.00%

2.8% 52.00% but less than 56.00%

2.9% 56.00% but less than 60.00%

3.0% 60.00% but less than 64.00%

3.1% 64.00% but less than 68.00%

3.2% 68.00% but less than 72.00%

3.3% 72.00% but less than 76.00%

3.4% 76.00% but less than 80.00%

3.5% 80.00% but less than 84.00%

3.6% 84.00% but less than 88.00%

3.7% 88.00% but less than 92.00%

3.8% 92.00% but less than 95.00%

3.9% 95.00% but less than 97.00%

4.0% 97.00% but less than 98.20%

4.2% 98.20% but less than 99.00%

4.4% 99.00% but less than 99.50%

4.6% 99.50% but less than 99.70%

4.8% 99.70% but less than 99.79%

5.0% 99.79% but less than 99.87%

5.2% 99.87% but less than 99.94%

5.4% 99.94% to 100.00%

______________________________________________________________________________

______________________________________________________________________________

Fund Adequacy Percentage Ratio VII

100.00% but less than 110%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

2.0% 0.00% but less than 10.00%

2.1% 10.00% but less than 15.00%

2.2% 15.00% but less than 20.00%

2.3% 20.00% but less than 25.00%

2.4% 25.00% but less than 30.00%

2.5% 30.00% but less than 35.00%

2.6% 35.00% but less than 40.00%

2.7% 40.00% but less than 45.00%

2.8% 45.00% but less than 50.00%

2.9% 50.00% but less than 55.00%

3.0% 55.00% but less than 60.00%

3.1% 60.00% but less than 64.00%

3.2% 64.00% but less than 68.00%

3.3% 68.00% but less than 72.00%

3.4% 72.00% but less than 76.00%

3.5% 76.00% but less than 80.00%

3.6% 80.00% but less than 84.00%

3.7% 84.00% but less than 88.00%

3.8% 88.00% but less than 92.00%

3.9% 92.00% but less than 95.00%

4.0% 95.00% but less than 97.00%

4.2% 97.00% but less than 98.20%

4.4% 98.20% but less than 99.00%

4.6% 99.00% but less than 99.50%

4.8% 99.50% but less than 99.70%

5.0% 99.70% but less than 99.84%

5.2% 99.84% but less than 99.93%

5.4% 99.93% to 100.00%

______________________________________________________________________________

______________________________________________________________________________

Fund Adequacy Percentage Ratio VIII

Under 100%

Tax Rate Cumulative Taxable Payroll Limits

(Percentage of Total Taxable Payroll)

2.2% 0.00% but less than 10.00%

2.3% 10.00% but less than 15.00%

2.4% 15.00% but less than 20.00%

2.5% 20.00% but less than 25.00%

2.6% 25.00% but less than 30.00%

2.7% 30.00% but less than 35.00%

2.8% 35.00% but less than 40.00%

2.9% 40.00% but less than 45.00%

3.0% 45.00% but less than 50.00%

3.1% 50.00% but less than 55.00%

3.2% 55.00% but less than 60.00%

3.3% 60.00% but less than 65.00%

3.4% 65.00% but less than 70.00%

3.5% 70.00% but less than 75.00%

3.6% 75.00% but less than 80.00%

3.7% 80.00% but less than 84.00%

3.8% 84.00% but less than 88.00%

3.9% 88.00% but less than 92.00%

4.0% 92.00% but less than 95.00%

4.2% 95.00% but less than 97.00%

4.4% 97.00% but less than 98.20%

4.6% 98.20% but less than 99.00%

4.8% 99.00% but less than 99.50%

5.0% 99.50% but less than 99.80%

5.2% 99.80% but less than 99.92%

5.4% 99.92% to 100.00%

______________________________________________________________________________ [1963 c.302 §2; 1967 c.434 §3; 1973 c.810 §2; 1975 c.354 §3; 1981 c.751 §4; 1983 c.818 §1; 1995 c.173 §1; 2001 c.885 §2; 2005 c.183 §8]

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.