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Employer Handbook - Oregon · 2014-11-07 · Employer Handbook Employer Services Employer Tax...

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  • EmployerHandbook

    Employer ServicesEmployer Tax Information

    UI Information Child Care Services

    Worksource Oregon Employment Department

    www.WorkingInOregon.orgwww.WorkSourceOregon.org

    ED PUB 117 (1008)

  • The MISSION ofThe Oregon Employment Department

    Support Business & Promote EmploymentHow we accomplish that mission:

    Support economic stability for Oregonians and com-munities during times of unemployment through the payment of unemployment benefits.

    Serve businesses by recruiting and referring the best qualified applicants to jobs, and provide resources to diverse job seekers in support of their employment needs.

    Develop and distribute quality workforce and economic information to promote informed decision making.

    Provide access to child care that is safe, high quality, and affordable.

  • CONTENTSOverview _______________________________3

    Employment Services ____________________5 Pre-paidrecruitmentservices______________5 iMatchSkills-jobmatchtool ______________5 OregonEmployerCouncil_________________6 WorkOpportunityTaxCredit(WOTC) &WelfaretoWork______________________7 ForeignLaborCertificationprogram_________8 Veteranservices_________________________9 WorkShareprogram ___________________ 11

    Tax Information _____________________ 12 FinancingtheUIprogram________________ 12 Employingunitsandsubjectemployers____ 13 Subjectemployerresponsibilities _________ 14 Employees____________________________ 15 Corporations__________________________ 15 Taxableemployeewages ________________ 16 Formsforfilingtaxreports_______________ 17 Reportingmethods:OTTER,SETRON_____ 18 ReportingNoPayroll__________________ 20 RequirementtofileQuarterlyReports_____ 21 Changesinbusinessstatus_______________ 22 Penaltiesandinterest___________________ 22 Taxrates______________________________ 23 Howchargesaredetermined ____________ 24 NoticeofClaimDetermination___________ 25 FederalUnemploymentTaxAct(FUTA)____ 26 Questions_____________________________ 27 BaseYearexplained____________________ 28Unemployment Insurance Benefits _____ 29 Qualifying____________________________ 29 Disqualificationsandpenalties___________ 30 Workingandreceivingbenefits __________ 31 Form220(NoticeofClaimFiled) _________ 32 Inquiriesfromotherstates_______________ 33 Reportingajobrefusal__________________ 33 Fraud ________________________________ 33Hearings ___________________________ 35Labor Market Information ____________ 37 Child Care Division __________________ 39 Servicesforemployers __________________ 39 ChildCare&DevelopmentFund(CCDF)__ 40 Childcareforhigh-riskpopulations_______ 40 Child-careadvocacyandinformation_____ 40Unemployment Insurance Centers/ Business & Emloyment Services ________ 41

  • OVERVIEW

    Weunderstandthatemployersfaceuniqueworkforceneeds.Asanac-tivepartnerinthedevelopmentofthestatesworkforce,weareinterestedinidentifyingyourworkforcegoalsandis-sues.Thatsthedrivingforcebehindthedepartmentsmissiontosupportbusinessandpromoteemployment.Wewanttoprovidecustomizedworkforcesolutionsthathelpemployersreachtheirgoalsandresolveworkforceissues.

    TheEmploymentDepartmentisanactivepartnerinWorkSourceOregon,anet-workofpublicandprivatepartnerswork-ingtogetherforbusinessesandworkers.WorkSourceOregonpartnersconnectbusinesseswiththelocalresourcestheyneedtogrowtheirbusinessesandtraintheirworkforce.

    TheWorkSourceOregonEmploymentDepartmentservesemployersbyprovid-ingqualifiedapplicantsforemployers;supplyingstatewideandlocallabormarketinformation;andprovidingunem-ploymentinsurancebenefitstoworkerstemporarilyunemployedthroughnofaultoftheirown.TheEmploymentDepart-mentsChildCareDivisionpromotesandregulateschildcare.Thedepartmentoffersanumberofservices.Itservesemployersthroughtimelyrecruitmentofaqualifiedworkforce,customizingstateandlocallabormarketinformationforuseasabusinessplanningtool,andbyofferingjob-matchingservicesbasedontheneedofeachemployer.

  • Theseservicescanreduceyourrecruit-mentcosts,saveyouvaluabletimeandmoney,stabilizelocaleconomiesdur-ingtimesofeconomicslowdown,andprovidequalityinformationforinformeddecisions.

    Thedepartmentrecognizesandappreci-atesthecontributionsemployersmaketothedevelopmentofOregonsworkforce.Theservicesoutlinedinthishandbookaremostlyfundedandsupportedbyem-ployerpayrolltaxes.

  • Recruitment Services at No Additional ChargeYoucanreduceyourpersonnelrecruit-mentcostsandgetgreatexposureforyourjoblistingsbyusingourBusiness&EmploymentServices.Ourbusinessresourcesincludeanaward-winningon-linerecruitingtool,recruitingassistance,Webadvertisingforyouropenings,useoffacilitiesforrecruitment,andfinancialincentivesthathelpyourbottomline.

    iMatchSkills Award Winning Online Matching ToolAssistanceinmatchingyourjobskill requirementstoqualifiedapplicantsSeveralrecruitingoptions;youchoose howapplicantsmakecontactLocal,statewide,national,or internationalexposureInternetexposureonourWebsiteAccesstoOregonslargestsinglesource ofapplicants,includingveteransFastanswerstoyourquestionsabout servicesandemploymentissuesPre-paidservices

    JointhousandsofotherOregonbusiness-esthatreducetheircostsandsavetimebylistingwiththeWorkSourceOregonEmploymentDepartment.Visitusonlineatwww.WorkingInOregon.orgorwearelistedinthegovernmentpagesofyourlocaltelephonedirectory.

    BUSINESS & EMPLOYMENT SERVICES

  • Oregon Employer CouncilTheOregonEmployerCouncil(OEC)isapartnershipbetweenOregonbusinessesandtheOregonEmploymentDepart-ment.Employersvolunteertogivefeed-backtotheEmploymentDepartmentonallservicesandprograms.OECadvisestheagencyonservicedelivery,labormarketinformation,workforceneeds,andothertopicsrelevanttobusiness.ThisallianceresultsinimprovedservicesandallowsbusinesstoprovidedirectionontheservicesthatFUTA(FederalUnem-ploymentTaxAct)taxesfund.

    ThelocalemployercouncilsinOregonofferhigh-quality,low-costbusinessseminarsonaregularbasis.Theseminarsaddresstopicssuchaslegalissuesintheworkplace,employeehandbookwrit-ing,drugandalcoholpolicies,conflictresolution,timemanagement,andtheunemploymentinsuranceprocess.LocalOECcouncilsalsoawardscholarshipsandveteransassistance.

    AfreelendinglibraryisavailabletoOECmembers.Thelibraryfeaturesmorethanathousandtitlesoneverythingfromre-cruitmenttohealthandfromcomputingtofinance.

    OEClocalcouncilsrepresentmorethan1,000businessesandthousandsofem-ployees.MembersrepresentlargeandsmallcompaniesfromeveryindustryinOregon.OECisapublic/privatecollabo-rationdesignedtoimprovecustomerser-viceandencouragefiscalresponsibility.

    Formoreinformation,contacttheOECcoordinatoratyourlocalEmploymentDepartmentofficeorcallthestatecoordi-nator,503947-1305.

  • Findadditionalinformationbyvisitingwww.WorkingInOregon.org/oec

    Work Opportunity Tax Credit (WOTC) & Welfare to WorkThepurposeoftheseprogramsistoencourageyoutohirecertaintarget-groupmembersbyofferingafederaltaxcredit.Themaximumcreditis$2,400forWOTC.Thisisbasedon40%ofthefirstyearswagesupto$6,000foreachcertifiedtargetgroupmemberhired.Toobtainthe40%rate,yournewhiremustworkaminimumof400hours.Ifyouremployeeworksatleast120butlessthan400hours,thetaxcreditis25%ofthewagespaiduptoamaximumof$6,000.Thesamepercentageratesandhoursworkedapplytoeligiblesummeryouth.However,thequalifiedwagesmustbepaidina90-dayperiodbetweenMay1andSeptember15andarelimitedtothefirst$3,000ofwages.Formoreinforma-tion,visitwww.OregonTaxCredit.org.YoucanreceiveaWelfare-to-WorkTaxCreditof35%inthefirstyear,and50%duringthesecondyearforthefirst$10,000ofqualifiedwagespaidtoeligiblenewem-ployeeswhoworkedatleast400hoursor180daysduringeachofthoseyears.Themaximumtaxcreditis$8,500foreacheligiblepersonhired.Formoreinforma-tion,visitwww.OregonTaxCredit.org.

    What are the target groups? 1.Qualifiedex-felons 2.TemporaryAssistanceforNeedy Families(TANF)recipients 3.Foodstamp(FS)recipients18to24 yearsofage 4.High-riskyouth18to24yearsofage (JosephineandMultnomahcounties)

  • 5.Summer-youthemployees16to18 yearsofage(Josephineand Multnomahcounties) 6.Veterans(recentTANF/FoodStamp recipients) 7.VocationalRehabilitationreferrals 8.SupplementalSocialSecurityincome recipients

    How can you participate?Priortobeingofferedajob,theapplicantfillsoutandsignsthefrontofanIRSForm8850.Ifyoubelievethattheapplicantiseligibleunderoneofthetargetgroups,youcompleteandsignthebackoftheForm8850.YoualsofilloutandsignaDepartmentofLaborFormETA-9061.SendthetwoformstotheOregonEmploymentDepartment,875UnionSt,NE,Salem,OR97311within21daysoftheapplicantstartingwork.Ifthenewemployeeiseligible,acertificationwillbeissuedtoyou.

    ContacttheOregonEmploymentDepart-mentat1-800-237-3710andaskfortheWOTCunitorcallyournearestEmploy-mentDepartmentofficetoobtaincopiesoftheIRSForm8850andtheDepartmentofLaborFormETA-9061.Youcanalsodownloadtheformsfromhttp://www.irs.gov/pub/irs-pdf/f8850.pdfandhttp://www.uses.doleta.gov/pdf/eta9061.pdf

    Foreign Labor Certification ProgramEmployerswhocannotfindsufficientable,willing,andqualifiedU.S.workerstofilltheirlaborneedscancontacttheOregonEmploymentDepartmentLaborCertificationUnitforassistance.Thispro-gramisoperatedinconjunctionwiththe

  • U.S.DepartmentofLabortocertifywork-ersfortemporaryandpermanentlaborneeds.Theprocessassuresthatadequaterecruitmenthasbeendonetofindquali-fiedU.S.workersandthatthehiringofforeign-nationalworkerswillnotadverse-lyaffectwagesandworkingconditionsofU.S.workers.PleasevisitourWebpageatwww.workinginoregon.org/aliencertforprogramdetailsandforms.Forstaffassistancecall1-800-237-3710andaskfortheForeignLaborCertificationUnit.

    Veteran Services for EmployersWhat does the Veterans Program offer me?Asveteransleavethearmedforces,thousandsofhighlytrainedandqualifiedworkersarecomingbackintothecivilianlaborpool.TheWorkSourceOregonEmploymentDepartmentsveteransrepresentativesworkwithemployerswhowanttohirethebesttrainedworkforceinthecountry.

    VeteransseekingworkapplyforserviceswiththeEmploymentDepartmentandtheirinformationisplacedintoiMatch-Skills,ouraward-winningonlinematchsystem.Theprogrammatchestheveter-ansskillswithjobrequirementsoflistedopenings.Veteransaregivenpriorityservicebylaw.Theyarethefirstconsid-eredforopeningsandthebestqualifiedveteranapplicantsarereferredtoemployers.

    Veteranrepresentativeshelpveteransfindemployerswhohaveopenings.Theymayalsocontactemployerstotalkaboutvet-eransgainingskillsthroughanon-the-jobtrainingprogram.

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    Veterans Administration Vocational Rehabilitation Programs

    YourbusinessmaybeeligibleforVeteransAdministrationVocationalRehabilitationapprovedon-the-job-trainingorappren-ticeshipprograms.Theon-the-job-trainingprogramreimbursesyouforwagespaidtoqualifiedveteranswhoareintraining.Wealsoofferrecruitingassistancetofederalcontractorstomeetveteran-relatedaffir-mative-actionplans.Formoreinformation,visitwww.vba.va.gov/orcontactyourlocalveteransrepresentative.

    Who can I contact to hire a veteran or list a job opening?

    TocontactyournearestWorkSourceOregonEmploymentDepartmentoffice,visitwww.WorkingInOregon.organdclickonOfficeLocationsorlookinthegovernmentsectionofyourphonedirectory.Asktospeaktoaveteransrepresentative.

    If I am a federal contractor, do I have any special requirements?

    Yes,federalcontractors(forprocurementofpersonalpropertyornon-personalser-vicesincludingconstruction)whohaveafederalcontractofatleast$100,000withthefederalgovernmentmusttakeaffirma-tiveactiontohireandpromotequalifiedspecialdisabledveteransandanyotherveteranswhoservedonactivedutyduringawarorinacampaignorexpeditionforwhichacampaignbadgehasbeenautho-rized.ThisrequirementiscoveredunderTitle38chapter42oftheUSCode.WecallthistheFederalContractorJobListing(FCJL)requirement.

  • Work Share ProgramTheWorkShareprogramoffersanalter-nativetolayingoffemployees.Undertheprogram,insteadofbeinglaidoff,employeesworkreducedhoursandre-ceivereducedunemploymentinsurancebenefits.Youmayrequesttoparticipateifyoureduceyourworkweekupto40%.WorkSharecanaffectyourtaxrates.Formoreinformationontheprogram,call1-800-237-3710ext.7-1649,orinSalem,(503)947-1649.

  • Financing the Unemployment Insurance Program ThemoneyusedtopayOregonunem-ploymentinsurancebenefitscomesfromOregonemployersstatepayrolltaxes.ThetaxescollectedaredepositedinatrustfundusedtopayunemploymentinsurancebenefitstounemployedOregonworkers.

    Private, for-profit employers(tax- payingemployers)payaquarterlytax directlytotheStateofOregon. State and federal agencies mustpay back(reimburse)thestateforbenefits paidtoformeremployees. Local governments, Indian tribes, and nonprofit employersexemptunder InternalRevenueCode501(c)(3)may chooseeithertopaythetaxorreim- bursethestateforbenefitspaid.

    Themoneytoadministertheunemploy-mentinsuranceprogramcomesfromafederaltax,createdbytheFederalUn-employmentTaxAct(FUTA).Thefederalunemploymenttaxisassessedonallfor-profitemployersandispaidtotheInter-nalRevenueService.Formoreinforma-tionconcerningFUTAseepage26.

    Tax Information

  • Employing Units and Subject EmployersAnemployingunitisanyindividualororganizationthathasorhadoneormoreindividualsperformingservicesforit.

    Asubjectemployerisanemployingunitrequiredtoprovideunemploymentinsur-ancecoverageforitsworkers.

    Employers (otherthanagriculturalordomesticemployers)that: Pay$1,000ormoretoemployeesin acalendarquarter(athree-month periodthatbeginsJanuary1,April1, July1orOctober1), or Haveoneormoreemployeesineach of18weeksduringacalendaryear.

    Employers that employ agricultural workers and: Pay$20,000ormorecashwagesina calendarquarter, or Have10ormoreemployeeson20 days,eachdaybeinginaseparate calendarweekduringacalendaryear.

    Employers that employ domestic workers in a private home, local college club or local chapter of a fraternity or sorority and: Pay$1,000ormoreincashwagesin acalendarquarter.

    NOTE:Noteveryonewhomeetstheabovecriteriaisasubjectemployer;certainexclusionsexist.PleasecontacttheEmploymentDepartmentifyouhaveanyquestionsregardingyourstatus.Call(503)947-1488,[email protected]

  • Subject Employer ResponsibilitiesEmployersareresponsibleforthefollowing:RegisteringwiththeEmploymentDepartmentbycompletingandsend-ingaCombinedEmployersRegistra-tionReport(Form150-211-055)totheOregonDepartmentofRevenue.ThisformisavailableatanyEmploymentDepartmentTaxoffice.OrontheInternetgotowww.oregon.gov/dor/bus/docs/211-055.pdf.Orcall(503)945-8091or800-356-4222.

    Postingthenoticeconcerningunem-ploymentinsurance(Form11)whereemployeescanreadit.TheEmploy-mentDepartmentmailsthisform(freeofcharge)toemployersthataresub-jecttoEmploymentDepartmentLaw.ThisnoticeisavailableinEnglishandSpanish.Orderonlinehttp://findit.emp.state.or.us/tax/forms.cfmandgotoOrderEmployerFormsorcall(503)947-1488,option3.

    Keepingadequatepayrollrecords whichinclude: - SocialSecuritynumbersforeach employee, - ProofofU.S.citizenshipor authorizationtoworkintheU.S. forallemployees,and - Payrollrecordsofwhenandhow mucheachemployeehasbeenpaid.

    Payingtaxesorreimbursementswhen due.

    Filingtherequiredquarterlyreports orannualtaxformsontimewith completeinformation.

    InformingtheEmploymentDepartmentandDepartmentofRevenueofanychangestotheorganizationorits

  • status.TheChangeinStatusformmaybedownloadedfromtheInternetwww.oregon.gov/dorthengotoTaxForms.OrfindtheforminthebackofOregonCombinedTaxReportpacketorcall(503)947-1488,option3.FormoreinformationonChangeinBusi-nessStatusseepage22.

    EmployeesEmploymentDepartmentlawdefinesanemployeeasanyperson,includingaliensandminors,employedforanycompen-sationunderanycontractofhirebyanemployersubjecttothelaw.

    Thelawdoesnotcoversometypesofservices,forexampleserviceperformedbymembersofalimitedliabilitycompany(LLC)orapartnershiporbyaninde-pendentcontractorasdefinedbyORS670.600.

    CorporationsGenerally,paymentsmadetocorporateof-ficersarecoveredwagesunlesstheserviceprovidedisexcludedinanothersectionofthelaw.However,officersofcloselyheldfamilycorporationsmayelecttoexcludefromunemploymentinsurancecorporateofficersthatmeetOAR471.031.0017.whoaredirectorsofthecorporation,whohaveasubstantialownershipinterestinthecorporationandwhoaremembersofthesamefamily.(a)Thetermsubstantialownership meanstotalfamilyownershipequalto orgreaterthanseventy-fivepercentofthecorporationwitheachfamilymemberwhoisacorporateofficeranddirectorhavingownershipinterest.

  • (b)Thetermfamilymeanstwoormore individualsrelatedasparents, stepparents,grandparents,spouses, sons-in-law,daughters-in-law,brothers sisters,children,stepchildren,adopted childrenorgrandchildren.(c)Theelectionnottoprovidecoverage shallbeinwritingandshallbe effectiveonthefirstdayofthe calendarquarterinwhichtheelection wasfiled,oralaterdatewhenso specifiedintheelection.

    Toqualifyforthefamilycorporateofficerexclusion,an election must be made in writingtotheEmploymentDepartment.TheFamilyCorporateOfficerExclusionRequest(FormS95)maybefoundinthebackofOregonCombinedTaxReportpacketordownloadedfromhttp://www.oregon.gov/EMPLOY/TAX/TaxDocs.shtml.Orcall(503)947-1488,option3.Thedepartmentwillnotifytheemployerinwritingwhethertheelectionisapprovedordenied.

    Taxable Employee Wages Thetaxablewagebaseisthemaximumamountofanemployeeswagessub-jecttotax.Thetaxablewagebasecanvaryfromoneyeartothenext.Formoreinfomationgotohttp://www.oregon.gov/Employ/Tax/.Amountspaidabovethetaxablewagebaseareexcesswages.Youmustreportallwagespaidtoeachemployeewhethertaxableornot.

    Wagesincludeallcashandnon-cashre-munerationforemployment.Foragricul-turalanddomesticemployment,reportonlycashwagespaid.

  • Forms for Filing Tax ReportsEmployersarerequiredtofileanOregonQuarterlyTaxReport(FormOQ)eachcalendarquarter.DomesticemployersmaychoosetofileannuallyusingOregonAnnualTaxReport(FromOA).

    Form OQ - TheOregonQuarterlyTaxReport(FormOQ)isusedtodeterminehowmuchtaxisdueeachquarterforstateUnemploymentandwithholding;theWorkersBenefitFund;andTriMetandLaneTransitexcisetaxes.

    Theinformationrequiredonthisreportincludesthetotalsubjectwages,excesswages,taxablewages,theUItaxrateandthecomputedamountoftax.Ifyouknowtheamounts,interestandpenaltiesmayalsobeadded.

    Oregon Schedule B - Usethisformonlyifstateincometaxwithholdingdepositsarerequiredtobesubmittedsemi-weeklyoronaone-bank-ingdaybasis.FileOregonScheduleBwithFormOQ.

    Form 132 - AnEmployeeDetailReport(Form132)isrequiredforeachquarteryouhaveOregonemployees.Usethisformtoreportthetotalgrosswagesofeachemployee.TheForm132isfiledalongwiththeOQ.

    Form OA - TheOregonAnnualTaxReport(FormOA)isusedtoreportdomesticemployees.TheyaremailedoutpriortoNovember15oftheyearandareduebyJanuary31ofthefollowingyear.Employersofdomes-ticemployeesmayalsochoosetoreportquarterly.Todoso,filequartelyreports

  • startingwiththefirstquarteroftheyear.Youmaynotswitchbacktoannualre-portinguntilthefollowingcalendaryear.Domesticemployersthatfilequarterlyarealsorequiredtopaythetaxquarterly.

    Form WR - TheOregonAnnualWithholding TaxReconciliationReport(FormWR)isusedtoreconcileyourstatewithholdingattheendofeachyear.

    Form OTC - TheOregonTaxCoupon(FormOTC)issubmittedwitheachpayment,evenifitaccompaniesanOQ.ThesecouponsaremailedinDecembertoemployerswhodonotuseelectronicfundstransfer.

    Forinformationaboutelectronicfundstransfer(EFT)ontheInternetgotohttp://www.oregon.gov/dor/bus,thengotothelinkMoreinformationaboutEFT.Formoreassistance,calltheEFThelpline503-947-2017.

    Form 013 - TheChangeinStatusReport(Form013)isusedtoreportchangesinyourbusiness,suchasentityoraddresschanges,ortocloseyourpayrollreportingaccount.Em-ployersarerequiredtonotifytheEmploy-mentDepartmentofanychangesintheirbusinessentity.

    Reporting MethodsOregonoffersthreemethodsofreport-ingpayrolltaxelectronically:OTTER,SETRONandIVR.ThesesystemsbenefitbothemployersandtheStatebysavingtimeandreducingmistakes.Reportsareprepared,sent,andreceivedelectroni-callyeliminatinglengthyprocessingtimeandrepetitivekeyingofdata.

  • OTTER TheOregonTaxEmployerReportingSystemisthesoftwareversionoftheOregonCombinedPayrollTaxReport.ItmaybedownloadedfromtheInternetgotohttp://www.oregon.gov/EM-PLOY/TAX/OTTERhome.shtml.Ifyouareunabletodownloadalargefile,youmayrequestthesoftwareonCDbyorderingitathttp://findit.emp.state.or.us/tax/forms.cfmorbycalling(503)947-1488,option3.

    Ifyouuseoneoftheelectronicreportingsystemsyouwillnotreceivepaperformsinthenextyear.

    Onceinstalled,OTTERleadsyouthroughtheprocessstep-by-step.Youcanimportdatafromyourcomputerfilesintothetaxreportsandcopywagedatafromonequartertothenext.Thesystemreducesworkloadandmistakesbyreducingrepetitiveentries,performingcalcula-tions,findingmistakes,anddisplayinginformationalwindowsthatallowyoutocorrectproblemsbeforethereportissent.Thereisnolimitonnumberofemployeesortotalpayroll.Allreportsareencryptedforsecurity.

    SETRON - Secure Employer Tax Report-ing Online-Youcancompleteyourquar-terlyreportontheWebsiteandsendittouselectronicallyregardlessofcomputerbrandoroperatingsystem.TheWebsiteforSETRON,withalinktotheinstruc-tions,is:http://www.oregon.gov/EMPLOY/TAX/setronmain.shtml.

    SETRONleadsyouthroughtheformsrequiredtofileyourquarterlypayrolltaxreport.Informationautomaticallypre-fillsintothereportasyouworkthroughtheforms.Theprogramcalculatestaxesdueforalltaxprograms.Whenthereportiscompleted,youmayprintpapercop-

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    iesforyourownfilesthensubmityourfinishedreportovertheInternet.YoucanstartreportingthroughSETRONatanytime,noregistrationorpre-approvalisnecessary.

    IVR Interactive Voice Response tele-phone reportingIfyouhaveaquarterwithnopayroll,youmayfilethereportbytelephoneanytimedayornight.HaveyourBusinessIdentificationNumberonhandandcall(503)378-3981usingatouchtonetelephone.

    Theautomatedvoicesystemleadsyouthroughtheprocessstep-by-stepandre-peatsyourresponsesoerrorsarevirtuallyeliminated.YoucanfileNoPayrollre-portsforthecurrentquarterorpastquar-ters.Thesystemallowsyoutoselectthequarterandtheyearthenverifieswhichquarterorquartersyouarereporting.

    Analternativemethodofsubmittingano-payrollreportusingOTTERorSETRONistoplacea0(zero)intheSubjectWagesboxofeachtaxprogram,andplacea0intheHoursWorkedboxoftheWorkersCompensationAssessment.

    NOTE: Weprovidetechnicalsupportforelectronicreportingmehtods.Callthehelpline503-947-1544,option6,[email protected]

    Oregon Combined Payroll Tax Report PaperpacketsaremailedeachyearinFebruary.Youwillnotreceiveapacketifyoufilereportsusingapayrollreport-ingservice,suchasADP,Paychex,orCeridian,orifyoureportusingoneoftheelectronicreportingmethods.

  • OregonCombinedPayrollTaxReportpacketscontainthefollowing: OregonQuarterlyTaxReport(Form OQ-oneforeachquarter) EmployeeDetailReport(Form132- oneforeachquarter).Employerswho havemorethan20employeesshould orderadditionalforms. OregonScheduleB(oneforeachquarter) OrderRequestForm ChangeInStatusReport(Form013) OregonAnnualWithholdingTax ReconciliationReport(FormWR).NOTE:Quarterlyreportsandpaymentsaredueeachquarter,evenifyouhavenotreceivedthereportpacketorcoupons.

    IfyouhavenotreceivedyourreportpacketbyMarch1,call(503)947-1488,[email protected]ate.or.us,orontheInternetgotohttp://findit.emp.state.or.us/tax/forms.cfm.

    Requirement to File Quarterly ReportsAllemployerssubjecttoOregonUn-employmentInsurancetaxarerequiredtofiletheOregonQuarterlyTaxReport(FormOQ)eachquarter,eveniftherewerenoemployees.Failuretofilewhenanaccountisactivecouldresultinpenal-ties.TheEmployeeDetailReport(Form132)isrequiredforeachquarterduringwhichyouhadOregonemployees.

    Ifyourbusinessehadbeeninactiveandthenhiredemployeesagain,call(503)947-1488,option5.

  • Changes in Business StatusYoumustnotifytheEmploymentDepart-mentandtheOregonDepartmentofRev-enuewhenchangesaremadeintheorgani-zationorthestatusofyourbusiness.TheChangeinStatus(Form013)isincludedinthepaperpacket,oritmaybedown-loadedfromtheInternetathttp://www.oregon.gov/EMPLOY/TAX/TaxDocs.shtml.

    ThefollowingareexamplesofchangesthatwouldbereportedontheChangeinStatusReport: Saleorleaseofbusiness; Dissolutionofapartnership; Formationofanewpartnership; Dissolutionofacorporation; Formationofanewcorporation; Deathofanownerorpartner; Closingofabusiness;or Anyotherchangesinthelegal standingofabusiness.

    Ifyouacquireallorpartofabusiness,youwillneedtocompleteanewCombinedEmployersRegistration(Form150-211-055).InthecaseofatransferofabusinesstheEmploymentDepartmentwillreviewtheregistrationtodetermineifthenewbusinesswillinheritthetaxrateandexperienceofthepreviousowner.TheCombinedEmployersRegistrationisavailablefromtheEmploymentDepart-mentorontheInternetathttp://www.oregon.gov/DOR/BUS/docs/211-055.pdf.Ifyouhavepurchasedallorpartofabusi-nessandhavequestions,pleasecallusat503-947-1488,option5.

    Penalties and InterestLatefilingpenaltiesareassessedwhenyourquarterlytaxreports(FormOQorOA)oryourEmployeeDetailReports

  • (Form132)arefiledaftertheduedate.ThelatefilingpenaltyfortheyearmaybefoundonourWebsitewww.oregon.gov/Employ/Tax,underEmployerLinksclickonEmployerResponsibilities.ThenclickonPayments,Reports,Penalties&Interest.Unemploymenttaxpaymentsaredueonthelastdayofthemonthfol-lowingtheendofthequarter.Reports,thatarenotinproperformatormissingdata,maybereturned.

    Interestat1.5%permonth(18%peryear)willbeassessedontaxesthatarepaidaftertheduedate.Inaddition,apenaltyof10%onthetaxduemayalsobeassessed.

    AccountswithdelinquentreportsorwithtaxesdueonSeptember1ofeachyearmaybeassessedanadditionalpenaltyof1%oftheprioryearstaxablepayroll.

    Tax RatesTaxratesarecomputedforeachbusinessindividually,basedonexperiencewithunemploymentinsurancebenefitchargesandtaxablepayroll.Theexperienceincludesthechargesforunemploymentbenefitspaidandtaxablepayrollofanybusinessyoutookover.Generally,taxratesareinheritedwhenonebusinesstakesoveranother.

    Newbusinessesareassignedthebasetaxornewemployerrate.Taxratesbasedonexperiencemaybehigherorlowerthanthebaserate.Theyareassignedafterthebusinessestablishesitsownhistoryforaminimumoftwocalendaryears.

  • Employerswithlowerunemploymentchargesincomparisontotaxablepayrollareassignedlowertaxrates.Conversely,employerswithhigherchargesincompari-sontotheirtaxablepayrollwillhavehighertaxrates.Theformulatocalculatethetaxrate,shownbelow,usesdatafromthelastthreeyears.ThefirststepistocomputetheBenefitRatio.Thecloserthebenefitratioisto0.000000,thelowerthetaxrate.

    TotalChargestoyourAccountTotalTaxablePayroll BenefitratiosarethencomparedtothecurrentyearsExperienceRatingSchedule(Pub.8)todeterminethetaxrate.

    TaxRateNoticesforthecurrentyeargoouttoeachemployerbyNovember15ofthepreviousyear.

    YourunemploymentinsurancetaxrateispreprintedontheOregonQuarterlyTaxReport(FormOQ)sentinFebruaryofeachyearifyourequestpaperforms.YoumayrequestaquarterlystatementofchargesfromtheEmploymentDepartmentbycalling(503)947-1488,option4.Amonthlylistingofformeremployeeswhobeganreceivingunemploymentinsurancebenefitsduringtheprecedingmonthisalsoavailablebycalling(503)947-1341.

    How Charges Are DeterminedEmployersaccountsarechargedforunemploymentbenefitspaidonwagesattributabletothemduringtheclaimantsbaseperiod.Ifaclaimantworkedformorethanoneemployerduringthatperiod,thechargesaredividedbetweentheemployersinproportiontothewagestheypaid.Asanexample,ifaclaimant

    =BenefitRatio(Carried to six digits)

  • waspaid$20,000duringhisbasepe-riod,andemployerApaidhim$15,000andEmployerBpaid$5,000,thenthreequartersoftheclaimantsunemploymentbenefitswouldbechargedtoEmployerA,andonequarterwouldbechargedtoEmployerB.

    Notice of Claim DeterminationWhenaformeremployeefilesanewclaimforbenefitsoranexistingclaimisre-determined,baseperiodemployersreceiveaNoticeofClaimDetermination(Form197).For more information on the base year see page 28.UseForm197tostatethereasontheformeremployeeisnolongeremployed.

    Form197showsthepotentialchargetoyouraccount,whichisnotanamountdue.Itisthemaximumamountthatcouldbechargedtoyouraccountiftheentireamountofbenefitstheclaimantiseligibleforispaid.Weuseonlyyourshareoftheactualbenefitsintheexperienceratingprocess.Some charges can be relievedYoumayrequestreliefofchargesbycheckingtheboxontheForm197andreturningittotheEmploymentDepart-ment.AForm197requestingreliefofchargesmustbepostmarked,faxedorpersonallydeliveredtotheEmploymentDepartmentnolaterthan30daysafterthedatetheformwasmailedtotheem-ployer.

    Sendinarequestforreliefofchargesifyoubelieveitiswarrantedandyouhavenotpreviouslyreceivedreliefofchargesontheclaim.SpecificinformationaboutreliefofchargesisprintedonthebackofForm197.Insomecases,youraccount

  • isrelievedofchargesautomaticallywith-outadvancenotice.

    NOTE:AlthoughOregonlawdoesnotprovideforreliefofchargesforreimburs-ingemployers,theEmploymentDepart-mentinvestigatesemployerresponsesthatquestiontheclaimantseligibilityforunemploymentinsurance.Ourinvesti-gationmayresultinadenialofbenefits,reducingchargestothereimbursingemployer.

    Federal Unemployment Tax Act (FUTA)InadditiontoOregonsunemploymenttax,youpayafederalunemploymenttax(FUTAtax)basedonpayroll.TheFUTAtaxiscollectedbytheInternalRevenueServicetofundtheadministrativecostsoftheemploymentserviceandunemploy-mentinsuranceprogramsthroughoutthecountry.

    Timely Oregon Unemployment Tax Payments Reduce FUTA TaxPayingallstateunemploymenttaxesandfilingallrequiredreportsbyJanuary31forthepreviouscalendaryearallowsacreditagainstFUTAtax.TheFUTAtaxrateis6.2%onthefirst$7000ofanem-ployeeswages.Themaximumallowablecreditis5.4%resultinginanetpayableFUTAtaxrateof.8%.

  • QuestionsIfyouhavequestionsorneedadditionalinformation,pleasecontactoneofthefollowing:CalltheEmploymentDepartmenttaxrepresentativeinyourareahttp://oregon.gov/EMPLOY/TAX/TaxOffices.shtml#Tax_Office_Locations;

    VisitourWebsiteathttp://www.oregon.gov/EMPLOY/TAX/OTTERhome.shtml;

    Call(503)947-1488,TDD/Nonvoiceusers711;or

    [email protected]

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  • UNEMPLOYMENTINSURANCE BENEFITS

    UnemploymentInsurancebenefitsre-placepartoftheincomelostwhenaper-sonbecomesunemployed.Thissoftenstheimpactjoblosseshaveoncommuni-ties.Workersmaintainpurchasingpowertosupportbusinessesintheareawheretheylive.

    QualifyingAclaimisbasedonaone-yearperiodknownasthebaseyear.Thebaseyearisthefirstfourofthelastfivecalendarquarterscompletedatthetimetheinitialclaimisfiled.Thechartonpage28illustratesthebaseyear.

    There are two ways to qualify:First: claimantsqualifyiftheyhave employmentandwagesofatleast $1,000inemploymentsubjectto unemploymentinsurancelawAND totalbaseyearwagesequaltoatleast oneandone-halftimesthewagesin thehighestquarterofthebaseyear.

    or, Second:ifanindividualdoesnot qualifythefirstway,apersonmay qualifyforbenefitsifheorshehas wagesandworkedatleast500hours duringthebaseyearofemployment subjecttounemploymentinsurance law.

    Benefitamountsaresetbylawasaper-centageofthewagesreceivedduringthebaseyear.Theweeklybenefitamountis

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    1.25%ofthetotalbaseyearwagesbutwithafixedlowerlimitof15%andanupperlimitof64%ofthestateaverageweeklywageincoveredemployment.Aclaimlastsfor52weeksthatmakeupthebenefityear.Thisisthe12-monthperiodbeginningwiththeweektheyfirstfileforbenefitstosetupaclaim.Claimantsmayreceiveupto26weeksofbenefitswithinthebenefityear.Minimumclaimsmayhavefewerthan26weeksavailable.Theycannotfileanewclaimuntilafterthe52weeks.

    Extendedbenefitsmaybepaidbeyondthe26weeksduringperiodsofhighun-employment.

    Disqualifications and PenaltiesReceiptofunemploymentinsuranceisbasedoneligibility,notneed.Aworkerwhoworkedenoughduringthebaseyearmayreceivebenefitsifoutofworkthroughnofaultoftheirown.Thepersonmustbeable,availableandactivelyseek-ingwork.

    Some reasons for disqualification, denial or reduction of benefits are:1.Voluntarilyleavingworkwithout goodcause,dischargeorsuspension formisconductconnectedwithwork, orfailingtoacceptajobofferor referraltoajobwithoutgoodcause.If disqualified,claimantsmustwork andearnatleastfourtimestheir weeklybenefitamount.Inaddition, thetotalbenefitsapersoncanreceive arereduced.Asageneralrule,the totalreductioniseighttimesthe personsweeklybenefitamountfor eachdisqualification.

  • 2.Dischargebecauseofafelonyortheft connectedwithwork.Ifdisqualified, allbenefitrightsbasedonthewages earnedbeforethedateofdischargeare canceled.3.Beinginvolvedinalabordispute.The claimantmaybedisqualifiedaslongas thelabordisputecontinues.4.Notbeingabletowork,notbeing availableforwork,and/ornotactively seekingwork.Thisisaweek-to-week denial.Thedisqualificationendswhen theclaimantisable,availableand activelyseekingwork.5.Receiptofretirementpayfromabase yearemployer.Retirementisdeducted dollarfordollarfromtheweekly benefitpayment.6.Schoolemployeesbetweentermsand schoolyears.Generally,school employeesdonotreceivebenefits basedonschoolwagesiftheyhave reasonableassuranceofreturningto workwhenschoolre-opens.7.Nothavingauthorizationtoworkin theUnitedStates.Benefitswillnotbe paidunlessapersonhasauthorization toworkinthiscountry.8.Fraudulentlyreceivingbenefits.Mis- representationinordertoreceive benefitsmayresultinadisqualification ofupto26weeksandcriminalpros- ecution.

    Working and Receiving BenefitsApersonisunemployedperunemploy-mentinsurancelawwhenworkinglessthanfull-timeandearninglessthantheirweeklybenefitamount.Apersonmayearnupto10timesOregonsminimumwageorone-thirdoftheweeklybenefitamount(whicheverisgreater)before

  • benefitsarededucteddollarfordollarfromtheweeklybenefitamount.Whenworkingfulltimeorearningmorethantheweeklybenefitamount,theindividualisnotunemployedandnoteligibleforbenefits.

    Notice of Claim Filed (Form 220)Whenapersonfilesorrestartsaclaim,themostrecentemployerreceivesaNoticeofClaimFiled.Ifaclaimantdidnotworkandearnfourtimestheweeklybenefitamountfromhisorherlastem-ployer,wewillalsomailaForm220tothenext-to-lastemployer.MailorfaxtheForm220totheEmploymentDepartmentwithintendaysafterthedatewemailedtheformtoprotectyourappealrights.

    EmploymentDepartmentadjudicatorsin-vestigateseparationandeligibilityissues.Werelyonyou,theemployer,formuchofourinformationaboutaclaimantseli-gibility.Yourtimelyresponsetothenoticeofclaimfiledform220entitlesyoutoadecisionyoucanappealifanissueexiststhatmayaffectthepersonseligibilityforbenefits.Ifaclaimantstoppedworkingforyouforanyreasonotherthanlackofwork,providedetailsoftheseparationinthespaceprovidedontheformandusethebackifnecessary.Pleasebesureyourinformationiscorrectandtrue.Willfulfalsestatementscanresultinadditionalchargesagainstyouraccount.

    Itisimportantthatyourespondtore-questsforseparationinformationonformeremployees.Thefactssurroundinganemployeesseparationcandirectlyaffectyourtaxratebecausewedecidetopayordenyclaimantsbased,inpart,on

  • thisinformation.Ifyoudonotprovideanyinformation,theEmploymentDe-partmentwillmakeadecisionbasedonavailableinformation.Decisionstoallowbenefitsaffectallbaseyearemployersastheiraccountsmaybesubjecttochargesforbenefitspaidasaresultofthepersonsmostrecentseparation.

    Inquiries from Other StatesAllstates,theDistrictofColumbia,PuertoRico,theVirginIslands,andCanadahaveunemploymentinsuranceprograms.Peoplewhoworkinonestateoftenfileforunemploymentinanotherstate.Ifyoureceiveformsfromanotherstateoragencyaboutaformeremployee,itistoyouradvantagetoreply.Itcanaffectchargestoyouraccountnomatterwheretheclaimantlivesorfileshisorherclaim.

    Reporting a Job RefusalAworkerwhorefusessuitableworkwithoutgoodcausewillbedisqualified.TheEmploymentDepartmenthasnowayofdiscoveringtheseissuesunlessyouortheworkertellus.Ifyouofferajobtosomeonewhoisclaimingbenefits,pleaseletyourlocalEmploymentDepartmentofficeknowatonceifthatpersonfailstoacceptthejoborbehavesinawaythatcausesyoutowithholdajoboffer.

    FraudWecomparequarterlywagereportstore-cordsofunemploymentbenefitpaymentstofindthosepeoplewhoworkwithoutreportingtheirearningsontheirclaims.Thisiscalledthecross-matchsystem.Wealsolookintoissuesbroughttoouratten-tionfromanyothersource.

  • Wepublicizeourcross-matchsystem,thepenaltiesforfraud,andindividualcourtconvictions.Thispublicinformationisanefforttodiscouragefraud.Wecredittheaccountsoftax-payingemployersforanybenefitspaidbecauseoffraud.WecreditreimbursingemployerswhentheEmploy-mentDepartmentrecoversthebenefitspaidbecauseoffraud.

    Whensomeoneisdeniedforfraud,theyaredisqualifiedforupto26weeks(peroccurrence)andarerequiredtorepaythemoney.Ifprosecutedandfoundguiltytheindividualcouldbefined,jailedorboth.

  • HEARINGS

    Purpose and ProcessEveryyeartheEmploymentDepart-mentissuesthousandsofadministrativedecisions.Thedecisionsmayconcernunemploymenttaxesorthepaymentofunemploymentinsurancebenefits.Ifyoureceiveadecisionandyoudisagreewithit,youmayrequestahearing.Filearequestwithinthe20-daytimelimit,orwithintendaysifyouareappealingaclaimdetermination,tohaveahearing.

    Wewillmailtoyounoticeofthedate,time,andplaceofthehearingalongwithapamphlettitledHowtoPrepareandPresentYourCase.

    Hearingsareheldbytelephoneconfer-encecall.TheOfficeofAdministrativeHearings(OAH)administrativelawjudgesconductthehearings.

    Thehearingprocessissimple.Individualscanrepresentthemselves.Duringahear-ing,bothsideshaveachancetopresenttheircasesandaskquestionsofanywit-nessesthatappear.Alltestimonyistakenunderoathoraffirmation.Thedecisionoftheadministrativelawjudgeisbasedsolelyonthefactspresentedatthehear-ing.Itisimportantyouparticipateinthehearingtomakecertainyoursideofthestoryistold.

    Ifyoucannotparticipateinthescheduledhearing,contacttheOAHimmediately.Ifyouaskforahearingbutthenfailtopar-

  • ticipate,yourappealwillbedismissed.Youwillreceiveawrittendecisionap-proximately14daysafterthehearing.

    Youmayalsoappealtheadministrativelawjudgesdecision.UnemploymentbenefitcasesareappealedtotheEm-ploymentAppealsBoard,athree-personpanelappointedbythegovernor.TaxcasesareappealedtotheOregonCourtofAppeals.Theseappealsareareviewoftheadministrativelawjudgesdecisionbasedontheevidencepresentedatthefirsthearing.Thisisanotherreasonitissoimportanttoattendahearingtorepresentyourcase.Ifyouhavequestionsregard-ingahearing,contacttheOAHat(503)947-1515or1-888-577-2422.

  • LABOR MARKET INFORMATION

    TheOregonEmploymentDepartmentsWorkforce&EconomicResearchDivisionsteamofeconomists,workforceanalysts,andresearcherscollectandanalyzestate-wideandregionallabormarketinforma-tionandhelpbusinessesapplyit.Throughcontactwithbusinessrepresentatives,analystsprovideconcise,up-to-dateinfor-mationaboutthelocalandstateecono-miesandtheireffectsontheworkforce.

    Researchstaffstudylaborforceandre-latedtopics,supplydataandanalysistonewandexpandingfirms,andanalyzeoccupationalsupplyanddemand.Besidesofferinggeneralinformation,staffisavail-abletoproducespecialreportsonrequest.

    Theresearchdivisionalsopublishesanddistributessuchinformation,whichisgatheredthroughsurveyssenttoemploy-ersthatspendvaluablebusinesstimetoprovidetheOregonEmploymentDepart-mentwithtimelyandaccuratedata.

    Businesses,inturn,usethislabormarketinformationtoidentifychallengesandopportunities.Economicdevelopmentplanners,educatorsandtrainingproviders,jobapplicants,legislators,andthenewsmediaalsoregularlyrelyonthisinforma-tiontolearnaboutworkforceissuesthataffectOregonians.

    Information on the InternetTheOregonEmploymentDepartmentmaintainsanationallyrecognizedWeb

  • sitewhereemployerscanfindlocal,regional,andstatewideinformationaboutemployment,unemploymentrates,theConsumerPriceIndex,workplaceskills,wages,industryandoccupationalprojectionsofemployment,andmuchmore.Researchstaffisonhandtoshowbusinesseshowtoretrievesuchdataandhowtoapplyitdirectlytotheirventure.VisittheOregonLaborMarketInformationSystem(OLMIS)siteatwww.QualityInfo.org.

    Labor Market Information PublicationsOregonEmploymentDepartmentstaffpreparesanddistributethousandsofpublicationstoschools,businesses,plan-ners,andthepublic.Acompletelistoflabormarketinformationpublicationsisavailableatwww.QualityInfo.org.

  • CHILD CARE DIVISION

    TheChildCareDivisionwascreatedwithintheEmploymentDepartment,withlegislationenactedin1993,toemphasizetheimportanceofchildcareasaworkforceissue.

    Services for EmployersThedivisionencouragesandassistsem-ployerstomeetthechildcareneedsoftheiremployees,andpromotestheuseofthestateEmployerDependentCareAs-sistancetaxcreditprogram.Call1-800-556-6616or(503)947-1400forinforma-tionandmaterialsaboutdependent-careoptions.

    Employerscanfindcosteffectivesolu-tionstothechildcareneedsoftheirworkforcethroughtheirlocalchildcareresourceandreferralagency.Commu-nitiesthroughoutthestateareservedthroughthechildcareresourceandreferralsystemwhichreceivesfinancialsupportfromtheChildCareDivision.Forinformationaboutyourlocalagency,calltheOregonChildCareResourceandReferralNetworkat1-800-342-6712orvisittheirwebsiteatwww.oregonchild-care.org.

    In addition, the division is responsible for:

    Child Care RegulationThedivisioncertifieschildcarecentersandcertifiedfamilychildcarehomesandregistersfamilychildcareproviders.Additionalservicesincludeconsultation,

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    technicalassistance,monitoring,com-plaintinvestigation,andinformationtoparentsandotherindividuals.Formoreinformation,call1-800-556-6616or(503)947-1400orvisitourwebsiteatwww.WorkingInOregon.org

    Administration of Child Care and Development Fund (CCDF)TheChildCareDivisionisdesignatedastheleadagencyforCCDF.Thesefundsareusedtoassistlowincomeworkingparentswiththecostofcare,increasethesupplyofchildcare,andenhancethequalityofcare.CCDFfundsarealsousedforregulationofchildcareproviders,resourceandreferralservices,andchild-caresubsidiestohigh-riskpopulations.

    Child Care for High-Risk PopulationsThedivisioncontractswithlocalorgani-zationsandschoolstoprovidechildcareservicestoteenparents,migrantandsea-sonalfarmworkers,parentsinsubstance-abusetreatmentprogramsandchildrenwithspecialneeds.Forspecificprograminformationcall(503)947-1421.

    Child Care Advocacy and InformationTheCommissionforChildCarewascreatedbythelegislaturetoaddresstheissues,problemsandalternativesolutionsthatarecriticaltothedevelopmentofaccessible,affordableandqualitychild-careservices.Thecommissionconsistsof15volunteercitizensandthreelegisla-tors,appointedbythegovernor,Senatepresident,andspeakeroftheHouseofRepresentatives.Formoreinformationcall(503)947-1891.

  • Business & Employment Services

    IfyouneedtocontactaWorkSourceOregonEmploymentDepartmentofficegoto:wwww.WorkingInOregon.organdClickonOfficeLocatons.Orcall(503)947-1436.

    OregonRelayService-non-voiceusers:711

    Metro / NW OregonPortland (503)451-2400 TollFree877-877-1781

    SW Oregon

    Eugene (541)686-7800 TollFree877-728-7970

    Eastern / Central OregonBend (541)388-6207 TollFree800-663-7914

    Unemployment Insurance Centers

    Hearings

    EugeneHearings 541686-7960

    SalemHearings503947-1515FAX503947-1531

  • Information

    TaxInformationOregon:503947-1488

    GeneralInformationOregon:1-800-237-3710OutsideOregon:503947-1394

    OregonRelayService-non-voiceusers:711

  • EmployerHandbook

    Employer ServicesEmployer Tax Information

    UI Information Child Care Services

    Worksource Oregon Employment Department

    www.WorkingInOregon.orgwww.WorkSourceOregon.org

    ED PUB 117 (1008)

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