ORS 657.471
Manner of charging benefits to employer

  • request for relief from charges

(1)

Except as otherwise provided in this section, benefits paid to an eligible individual shall be charged to each of the individual’s employers during the base year in the same proportion that the wages paid by each employer to the individual during the base year bear to the wages paid by all employers to that individual during that year.

(2)

The account of an employer, other than a political subdivision electing to pay taxes under ORS 657.509 (Taxes from political subdivisions and people’s utility districts), may not be charged with benefits paid an unemployed individual in excess of one-third of the base year wages paid that individual while in the employ of the employer.

(3)

Benefits paid to an individual for unemployment immediately after the expiration of a period of disqualification for having left the employment of an employer voluntarily without good cause may not be charged to the employer.

(4)

Benefits paid to an individual for unemployment immediately after the expiration of a period of disqualification for having been discharged by an employer for misconduct may not be charged to the employer.

(5)

Benefits paid without any disqualification to an individual may not be charged to an employer of the individual for the immediate period of unemployment if:

(a)

The individual left the employment of the employer voluntarily for good cause not attributable to the employer; or

(b)

The employer discharged the individual because the individual was unable to satisfy a job prerequisite required by law or administrative rule.

(6)

If it is determined under the provisions of subsection (3), (4) or (5) of this section that benefits paid to an individual may not be charged to an employer, the employer’s account may not be charged for any benefits paid for any subsequent period or periods of unemployment during the individual’s affected benefit year or during any benefit year beginning within 52 weeks subsequent to the affected benefit year.

(7)

Intentionally left blank —Ed.

(a)

A base-year employer that is not otherwise eligible for relief of charges for benefits under this section and that receives notification of an initial valid determination of a claim may request relief of charges if the claim is made by an individual who:

(A)

Left the employment of the employer voluntarily and not for reasons attributable to the employer;

(B)

Was disqualified for the individual’s most recent separation from the employer by a determination of the Director of the Employment Department that the individual has been discharged for misconduct connected with the employment for the employer; or

(C)

Was discharged for reasons that would be disqualifying under ORS 657.176 (Grounds and procedure for disqualification) (2)(a), (b), (f), (g) or (h).

(b)

Intentionally left blank —Ed.

(A)

A request under paragraph (a)(A) of this subsection:
(i)
Must advise the director in writing of the date on which the individual left employment, state that the individual left voluntarily and not for reasons attributable to the employer and give the reason for which the individual left employment.
(ii)
May not be granted if the individual was reemployed by the employer prior to the filing of the initial valid claim.

(B)

A request under paragraph (a)(C) of this subsection must specify the date of the discharge and the reasons why the employer believes the discharge was for reasons that would be disqualifying under ORS 657.176 (Grounds and procedure for disqualification) (2)(a), (b), (f), (g) or (h).

(c)

A request for relief under this subsection must be sent to the department within 30 days after the date on which the notice provided for under ORS 657.266 (Initial determination of eligibility and amount of benefits) is mailed or delivered to the employer.

(d)

Upon receipt of the request from the employer, the director shall review the information provided by the employer and determine whether the employer is entitled to relief of charges for benefits paid to the individual during the benefit year. If the director determines that the employer is entitled to relief of charges, the director shall grant the relief.

(e)

Intentionally left blank —Ed.

(A)

The determination of the director under paragraph (a)(A) and (C) of this subsection is final in all cases unless an application for hearing is filed within 20 days after delivery of the determination, or, if mailed, within 20 days after the determination was mailed to the employer’s last-known address.

(B)

When a request for hearing has been timely filed, an administrative law judge shall be assigned to conduct a hearing.

(C)

After the administrative law judge has afforded all parties an opportunity for a fair hearing, the administrative law judge shall affirm or reverse the determination and promptly notify all parties entitled to notice of the decision and the reasons for the decision.

(D)

Decisions of the administrative law judge under this subsection are final and may be judicially reviewed as provided in ORS 657.684 (Judicial review of decisions under ORS 657.683) to the extent applicable.

(8)

Intentionally left blank —Ed.

(a)

If the director finds that an employer or the employer’s agent, in submitting facts under subsection (7) of this section, willfully makes a false statement or representation or willfully fails to report a material fact concerning the termination of an individual’s employment, the director shall make a determination charging the employer’s reserve account not less than two nor more than 10 times the weekly benefit amount of the claimant or claimants.

(b)

The director shall give notice to the employer of the determination under this subsection and the determination of the director is final unless an application for hearing is filed in the manner provided for in subsection (7)(e) of this section.

(9)

Benefits paid to an individual may not be charged to a base-year employer if:

(a)

The employer furnished part-time work to the individual during the base year;

(b)

The individual has become eligible for benefits because of loss of employment with one or more other employers;

(c)

The employer has continued to furnish part-time work to the individual in substantially the same amount as during the individual’s base year; and

(d)

The employer requests relief of charges within 30 days of the date the notice provided for in ORS 657.266 (Initial determination of eligibility and amount of benefits) is mailed or delivered to the employer.

(10)

Notwithstanding any other provision of this section, benefits paid to an individual shall be charged to an employer’s account if:

(a)

The employer or the employer’s agent fails to respond timely or adequately to a request from the Employment Department for information relating to the claim for benefits;

(b)

The failure to respond causes an overpayment of benefits to the claimant; and

(c)

The employer or the employer’s agent has a pattern of failing to respond timely or adequately to requests from the department for information relating to claims for benefits. [Formerly 657.466; 1967 c.435 §5; 1973 c.300 §12; 1975 c.257 §10; 1977 c.294 §6; 1983 c.518 §1; 1993 c.778 §22; 1995 c.79 §332; 1995 c.683 §1; 1997 c.59 §2; 1999 c.416 §1; 1999 c.849 §130; 1999 c.970 §1; 2003 c.75 §102; 2003 c.792 §3; 2013 c.704 §1]
Note: The amendments to 657.471 (Manner of charging benefits to employer) by section 55, chapter 700, Oregon Laws 2019, become operative January 1, 2023. See section 63, chapter 700, Oregon Laws 2019, as amended by section 1, chapter 30, Oregon Laws 2021, and section 6a, chapter 639, Oregon Laws 2021. The text that is operative on and after January 1, 2023, is set forth for the user’s convenience.
657.471 (Manner of charging benefits to employer). (1) Except as otherwise provided in this section, benefits paid to an eligible individual shall be charged to each of the individual’s employers during the base year in the same proportion that the wages paid by each employer to the individual during the base year bear to the wages paid by all employers to that individual during that year.

(2)

The account of an employer, other than a political subdivision electing to pay taxes under ORS 657.509 (Taxes from political subdivisions and people’s utility districts), may not be charged with benefits paid an unemployed individual in excess of one-third of the base year wages paid that individual while in the employ of the employer.

(3)

Benefits paid to an individual for unemployment immediately after the expiration of a period of disqualification for having left the employment of an employer voluntarily without good cause may not be charged to the employer.

(4)

Benefits paid to an individual for unemployment immediately after the expiration of a period of disqualification for having been discharged by an employer for misconduct may not be charged to the employer.

(5)

Benefits paid without any disqualification to an individual may not be charged to an employer of the individual for the immediate period of unemployment if:

(a)

The individual left the employment of the employer voluntarily for good cause not attributable to the employer; or

(b)

The employer discharged the individual because the individual was unable to satisfy a job prerequisite required by law or administrative rule.

(6)

If it is determined under the provisions of subsection (3), (4) or (5) of this section that benefits paid to an individual may not be charged to an employer, the employer’s account may not be charged for any benefits paid for any subsequent period or periods of unemployment during the individual’s affected benefit year or during any benefit year beginning within 52 weeks subsequent to the affected benefit year.

(7)

Intentionally left blank —Ed.

(a)

A base-year employer that is not otherwise eligible for relief of charges for benefits under this section and that receives notification of an initial valid determination of a claim may request relief of charges if the claim is made by an individual who:

(A)

Left the employment of the employer voluntarily and not for reasons attributable to the employer;

(B)

Was disqualified for the individual’s most recent separation from the employer by a determination of the Director of the Employment Department that the individual has been discharged for misconduct connected with the employment for the employer; or

(C)

Was discharged for reasons that would be disqualifying under ORS 657.176 (Grounds and procedure for disqualification) (2)(a), (b), (f), (g) or (h).

(b)

Intentionally left blank —Ed.

(A)

A request under paragraph (a)(A) of this subsection:
(i)
Must advise the director in writing of the date on which the individual left employment, state that the individual left voluntarily and not for reasons attributable to the employer and give the reason for which the individual left employment.
(ii)
May not be granted if the individual was reemployed by the employer prior to the filing of the initial valid claim.

(B)

A request under paragraph (a)(C) of this subsection must specify the date of the discharge and the reasons why the employer believes the discharge was for reasons that would be disqualifying under ORS 657.176 (Grounds and procedure for disqualification) (2)(a), (b), (f), (g) or (h).

(c)

A request for relief under this subsection must be sent to the department within 30 days after the date on which the notice provided for under ORS 657.266 (Initial determination of eligibility and amount of benefits) is mailed or delivered to the employer.

(d)

Upon receipt of the request from the employer, the director shall review the information provided by the employer and determine whether the employer is entitled to relief of charges for benefits paid to the individual during the benefit year. If the director determines that the employer is entitled to relief of charges, the director shall grant the relief.

(e)

Intentionally left blank —Ed.

(A)

The determination of the director under paragraph (a)(A) and (C) of this subsection is final in all cases unless an application for hearing is filed within 20 days after delivery of the determination, or, if mailed, within 20 days after the determination was mailed to the employer’s last-known address.

(B)

When a request for hearing has been timely filed, an administrative law judge shall be assigned to conduct a hearing.

(C)

After the administrative law judge has afforded all parties an opportunity for a fair hearing, the administrative law judge shall affirm or reverse the determination and promptly notify all parties entitled to notice of the decision and the reasons for the decision.

(D)

Decisions of the administrative law judge under this subsection are final and may be judicially reviewed as provided in ORS 657.684 (Judicial review of decisions under ORS 657.683) to the extent applicable.

(8)

Intentionally left blank —Ed.

(a)

If the director finds that an employer or the employer’s agent, in submitting facts under subsection (7) of this section, willfully makes a false statement or representation or willfully fails to report a material fact concerning the termination of an individual’s employment, the director shall make a determination charging the employer’s reserve account not less than two nor more than 10 times the weekly benefit amount of the claimant or claimants.

(b)

The director shall give notice to the employer of the determination under this subsection and the determination of the director is final unless an application for hearing is filed in the manner provided for in subsection (7)(e) of this section.

(9)

Benefits paid to an individual may not be charged to a base-year employer if:

(a)

The employer furnished part-time work to the individual during the base year;

(b)

The individual has become eligible for benefits because of loss of employment with one or more other employers;

(c)

The employer has continued to furnish part-time work to the individual in substantially the same amount as during the individual’s base year; and

(d)

The employer requests relief of charges within 30 days of the date the notice provided for in ORS 657.266 (Initial determination of eligibility and amount of benefits) is mailed or delivered to the employer.

(10)

Benefits paid to an individual for unemployment due to the return of a covered individual, as defined in ORS 657B.010 (Definitions), who was temporarily replaced by the individual for a period of family leave, medical leave or safe leave under ORS chapter 657B may not be charged to the employer of the covered individual.

(11)

Notwithstanding any other provision of this section, benefits paid to an individual shall be charged to an employer’s account if:

(a)

The employer or the employer’s agent fails to respond timely or adequately to a request from the Employment Department for information relating to the claim for benefits;

(b)

The failure to respond causes an overpayment of benefits to the claimant; and

(c)

The employer or the employer’s agent has a pattern of failing to respond timely or adequately to requests from the department for information relating to claims for benefits.

Source: Section 657.471 — Manner of charging benefits to employer; request for relief from charges, https://www.­oregonlegislature.­gov/bills_laws/ors/ors657.­html.

Notes of Decisions

Relief is available to base year employer only if employee left voluntarily for reasons not attributable to employer. Johnson v. Employment Division, 124 Or App 77, 861 P2d 1032 (1993)

“Job prerequisite required by law or administrative rule” refers to requirement that is preliminary to performing particular job and with which compliance is readily ascertainable. VavRosky MacColl Olson Busch & Pfeifer PC v. Employment Department, 212 Or App 174, 157 P3d 312 (2007)

Adherence to rules of professional conduct for attorneys is not “job prerequisite required by law or administrative rule.” VavRosky MacColl Olson Busch & Pfeifer PC v. Employment Department, 212 Or App 174, 157 P3d 312 (2007)

Where former employee lost part-time employment and filed in same month for unemployment benefits, then began part-time employment with employer-petitioner six months later, employee’s second-year benefits may not be charged to petitioner. Hooton, Wold & Okrent, LLP v. Employment Department, 283 Or App 776, 391 P3d 858 (2017)

657.005
Short title
657.007
Conflict with state law
657.010
Definitions
657.015
Employee
657.020
Employing unit
657.025
Employer
657.030
Employment generally
657.035
Employment
657.040
Employment
657.043
Employment
657.044
Employment
657.045
Employment
657.046
Employment
657.047
Employment
657.050
Employment
657.053
Employment
657.056
Employment
657.060
Employment
657.065
Employment
657.067
Employment
657.072
Employment
657.075
Employment
657.078
Employment
657.080
Employment
657.085
Employment
657.087
Employment
657.088
Employment
657.090
Employment
657.091
Employment
657.092
Employment
657.093
Employment
657.094
Employment
657.095
Payroll
657.097
Political subdivision
657.100
Unemployment
657.105
Wages
657.115
Wages
657.117
Wages
657.120
Wages
657.125
Wages
657.130
Wages
657.135
Wages
657.140
Wages
657.142
Inclusion of split week in calendar quarter
657.144
Notice to individual of effect of filing claim for benefits
657.146
Withholding from benefits for tax purposes
657.148
Compliance with federal requirements for collection and payment of federal taxes
657.150
Amount of benefits
657.152
Adjusting benefits to even dollar amounts
657.153
Back pay not to be reduced by benefits received
657.155
Benefit eligibility conditions
657.156
Reemployment service assistance
657.158
Self-employment assistance
657.159
Claimants required to submit job qualifications to Oregon State Employment Service
657.165
Waiting period eligibility, condition, limitation
657.167
Amount and time period for payment of benefits to educational institution employees
657.170
Extending base year
657.173
Alternate base year
657.176
Grounds and procedure for disqualification
657.179
Eligibility of individuals participating in certain federally approved training
657.184
Benefits payable for service by aliens
657.186
Benefits payable for service by athletes
657.190
Suitable work
657.195
Suitable work
657.200
Labor dispute disqualification
657.202
Temporary lockout benefits
657.205
Deduction of retirement pay
657.210
Disqualification in other jurisdictions
657.213
Ineligibility for benefits upon conviction of fraud in obtaining benefits
657.215
Disqualification for misrepresentation
657.221
Ineligibility for benefits of certain educational institution employees
657.255
Method of payment of benefits
657.260
Filing claims for benefits
657.262
Information provided by public employer to employees
657.265
Notice of claim filing to employing unit or agent of employing unit
657.266
Initial determination of eligibility and amount of benefits
657.267
Allowing or denying claim
657.268
Filing information on issues not previously decided
657.269
Decision final unless hearing requested
657.270
Hearing upon decision
657.273
Restriction on use of findings, orders and judgments in other proceedings
657.275
Review by Employment Appeals Board
657.280
General procedure and records concerning disputed claims
657.282
Judicial review of decisions under ORS 657.275
657.290
Continuous jurisdiction of director
657.295
Witness fees
657.300
False statements or failure to report material fact by employer
657.306
Combining decision on claim for benefits with decision on recovery of benefits
657.310
Repayment or deduction of benefits paid due to misrepresentation by recipient
657.312
Offset of moneys owed to debtor by federal and state governments against certain benefit overpayments
657.315
Deduction of benefits paid in error not due to recipient fault
657.317
Waiver of recovery of overpaid benefits
657.320
Cancellation of unrecoverable benefits
657.321
Definitions for ORS 657.321 to 657.329
657.323
ORS 657.321 to 657.329 supersede inconsistent provisions of this chapter
657.325
Extended benefits
657.326
Adjustment of extended benefits to be received when benefit year ends within extended benefit period
657.327
Notice of effectiveness of extended benefits
657.328
Eligibility period adopted by rule
657.329
Applicability of ORS 657.321 to 657.329
657.331
“Additional benefits” and “additional benefit period” defined
657.332
Eligibility for benefits
657.333
Charging employer’s account for benefits
657.334
Limitation on period for which benefits paid
657.335
Definitions for ORS 657.335 to 657.360
657.340
Eligibility for benefits
657.345
Approval of programs by director
657.350
Rules for administering training program
657.355
Denial of benefits to trainees subject to review
657.357
Apprenticeship program participants eligible for benefits
657.360
When employer charged for benefits
657.370
Definitions for ORS 657.370 to 657.390
657.375
Plan applications
657.380
Eligibility of employees
657.385
Method of paying benefits
657.390
Employer charged for benefits in same manner as for regular or extended benefits
657.392
Benefits subject to recovery as lien on real or personal property
657.394
Filing of lien statement or warrant
657.396
Alternative remedies for collection of amounts liable to be repaid
657.398
Release, compromise or satisfaction of lien
657.400
Employment Department Special Fraud Control Fund
657.405
“Computation date” defined for ORS 657.430 to 657.463 and 657.471 to 657.485
657.410
Minimum wage for employee without fixed wage
657.415
When employer ceases to be subject to this chapter
657.425
Election of coverage for services that do not constitute employment as defined in this chapter
657.430
Tax rates based on experience
657.435
Base rate for first year
657.439
Wage Security Program funding
657.457
Penalty when employer fails to file contribution reports and pay contributions when due
657.458
Definitions for employer tax rate computations
657.459
Computation of Fund Adequacy Percentage Ratio
657.462
Computation of benefit ratio
657.463
Tax rate schedules
657.467
Amounts included in fund adequacy percentage ratio computations
657.471
Manner of charging benefits to employer
657.473
Statement of benefits charged to employer’s account
657.475
Where a number of the same workers are normally employed by several employers
657.477
Related corporations as common paymaster
657.480
Effect of transfer of trade or business
657.485
Notice of rate
657.487
Judicial review of decisions under ORS 657.485
657.490
Employer or employee has no prior right to employer’s contributions
657.495
Fraud in lowering contributions
657.504
Applicability of noncharging provisions
657.505
Payment of and liability for taxes
657.507
Employer’s security for payment of contributions
657.508
Failure to comply with ORS 657.507
657.509
Taxes from political subdivisions and people’s utility districts
657.510
Refunds
657.513
Political subdivision contribution payments from Local Government Employer Benefit Trust Fund
657.515
Delinquent taxes
657.516
Liability of certain officers, members, partners and employees for amounts in default
657.517
Authority of director to compromise or adjust debts or overpayments
657.520
Claims for contribution preferred
657.525
Lien on subjects and products of labor for which contributions are due
657.530
Lien on property used in connection with employment on which contributions are due
657.535
Liens under ORS 657.525 or 657.530
657.540
Lien on property of defaulting employer
657.542
Filing liens and warrants with Secretary of State
657.545
Release of ORS 657.540 lien by filing security
657.552
Limitations on notices of assessment and on actions to collect contributions, interest and penalties
657.555
Authority to release, compromise or satisfy liens
657.557
Remedies for collection of contributions not exclusive
657.560
Joining director in actions involving title of property subject to director’s lien
657.565
Unlawful practices of employer
657.571
Quarterly or annual tax report
657.575
Repayment of default by nonprofit employing unit
657.601
Employment Department
657.608
Director
657.610
Director
657.615
Investigations and recommendations to legislature
657.620
Determination of adequate fund reserve
657.625
Publication of rules, reports and information on Employment Department law
657.630
Quasi-judicial powers in administrative hearings
657.635
Circuit court to enforce obedience to subpoenas
657.640
Attorney General to represent director
657.642
Alternative remedies for collection of taxes, interest and penalties
657.646
Use of warrant to collect amount of judgment
657.652
Certificate as evidence in proceeding
657.655
Certified copies of records as evidence
657.657
Acquisition of land and offices
657.660
Records and reports of employing units
657.663
Penalty for failure by employer to file reports
657.665
Confidentiality of information
657.673
Disclosure of wage information to consumer reporting agency
657.676
Reconsideration of determinations
657.679
Determination that employing unit or employment is subject to this chapter
657.681
Computation and assessment of employer contributions and interest
657.682
Assessments against reorganized business entity
657.683
Hearings on actions under ORS 657.480, 657.679, 657.681 and 657.682
657.684
Judicial review of decisions under ORS 657.683
657.685
Employment Appeals Board
657.690
Employment Appeals Board powers
657.695
Employment Department Advisory Council
657.700
Special councils for program development
657.702
Department to encourage volunteering
657.705
Oregon State Employment Service
657.710
Free public employment offices
657.715
Wagner-Peyser Act accepted
657.720
Cooperation with federal agencies, political subdivisions or private organizations in maintaining public employment service
657.725
Employment districts
657.730
Workforce and labor market information system
657.734
Performance Reporting Information System
657.747
Department to inform employer and United States Department of Labor of employer’s noncompliance with certain federal requirements regarding federal forest maintenance activity
657.749
Department actions when certain forest maintenance activity jobs listed
657.755
Cooperation with federal agencies administering unemployment insurance laws
657.757
Cooperation with federal agencies administering training or retraining programs and other assistance
657.760
Reciprocal agreements on coverage and collection of contributions
657.765
Reciprocal agreements concerning payroll taxes for out-of-state work
657.770
Reciprocal agreements concerning wages used as basis for benefits
657.775
Cooperation with other states on reciprocal basis for collection of contributions
657.780
Agreements with governmental agencies to withhold benefits for child support obligations
657.783
Supplemental Employment Department Administration Fund
657.785
Agreement for Interstate Reciprocal Overpayment Recovery Arrangement
657.805
Unemployment Compensation Trust Fund
657.807
Advances, under title XII of Social Security Act, to Unemployment Compensation Trust Fund
657.810
Deposit and use of fund
657.812
Use of moneys credited to Unemployment Trust Fund by Secretary of the Treasury
657.813
Use of moneys made available under Social Security Act for administrative expenses
657.815
Unemployment Compensation Benefit Fund
657.820
Unemployment Compensation Administration Fund
657.822
Employment Department Special Administrative Fund
657.823
Employment Tax Guarantee Fund
657.825
Expenditure of federal funds
657.830
State Treasurer as custodian of funds
657.840
Federal Advance Interest Repayment Fund
657.855
Benefits not assignable
657.860
Agreement of employee to pay contributions void
657.865
No vested rights
657.870
When operation of this chapter ceases
657.875
Extending period for appeal in certain claim and contribution matters
657.880
Health care coverage for unemployed individuals
657.885
“Health care coverage” defined
657.895
Unemployment compensation programs under federal authority
657.990
Penalties
Green check means up to date. Up to date