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Page 1: Employer Handbook - Oregon · 2014-11-07 · Employer Handbook Employer Services Employer Tax Information UI Information Child Care Services Worksource Oregon Employment Department

EmployerHandbook

Employer ServicesEmployer Tax Information

UI Information Child Care Services

Worksource Oregon Employment Department

www.WorkingInOregon.orgwww.WorkSourceOregon.org

ED PUB 117 (1008)

Page 2: Employer Handbook - Oregon · 2014-11-07 · Employer Handbook Employer Services Employer Tax Information UI Information Child Care Services Worksource Oregon Employment Department

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.

Page 3: Employer Handbook - Oregon · 2014-11-07 · Employer Handbook Employer Services Employer Tax Information UI Information Child Care Services Worksource Oregon Employment Department

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 Reporting“NoPayroll”__________________ 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

Page 4: Employer Handbook - Oregon · 2014-11-07 · Employer Handbook Employer Services Employer Tax Information UI Information Child Care Services Worksource Oregon Employment Department

OVERVIEW

Weunderstandthatemployersfaceuniqueworkforceneeds.Asanac-tivepartnerinthedevelopmentofthestate’sworkforce,weareinterestedinidentifyingyourworkforcegoalsandis-sues.That’sthedrivingforcebehindthedepartment’smissiontosupportbusinessandpromoteemployment.Wewanttoprovidecustomizedworkforcesolutionsthathelpemployersreachtheirgoalsandresolveworkforceissues.

TheEmploymentDepartmentisanactivepartnerinWorkSourceOregon,anet-workofpublicandprivatepartnerswork-ingtogetherforbusinessesandworkers.WorkSourceOregonpartnersconnectbusinesseswiththelocalresourcestheyneedtogrowtheirbusinessesandtraintheirworkforce.

TheWorkSourceOregonEmploymentDepartmentservesemployersbyprovid-ingqualifiedapplicantsforemployers;supplyingstatewideandlocallabormarketinformation;andprovidingunem-ploymentinsurancebenefitstoworkerstemporarilyunemployedthroughnofaultoftheirown.TheEmploymentDepart-ment’sChildCareDivisionpromotesandregulateschildcare.Thedepartmentoffersanumberofservices.Itservesemployersthroughtimelyrecruitmentofaqualifiedworkforce,customizingstateandlocallabormarketinformationforuseasabusinessplanningtool,andbyofferingjob-matchingservicesbasedontheneedofeachemployer.

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

Thedepartmentrecognizesandappreci-atesthecontributionsemployersmaketothedevelopmentofOregon’sworkforce.Theservicesoutlinedinthishandbookaremostlyfundedandsupportedbyem-ployerpayrolltaxes.

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

iMatchSkills – Award Winning Online Matching Tool•Assistanceinmatchingyourjobskill requirementstoqualifiedapplicants•Severalrecruitingoptions;youchoose howapplicantsmakecontact•Local,statewide,national,or internationalexposure•InternetexposureonourWebsite•AccesstoOregon’slargestsinglesource ofapplicants,includingveterans•Fastanswerstoyourquestionsabout servicesandemploymentissues•Pre-paidservices

JointhousandsofotherOregonbusiness-esthatreducetheircostsandsavetimebylistingwiththeWorkSourceOregonEmploymentDepartment.Visitusonlineatwww.WorkingInOregon.orgorwearelistedinthegovernmentpagesofyourlocaltelephonedirectory.

BUSINESS & EMPLOYMENT SERVICES

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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.LocalOECcouncilsalsoawardscholarshipsandveterans’assistance.

AfreelendinglibraryisavailabletoOECmembers.Thelibraryfeaturesmorethanathousandtitlesoneverythingfromre-cruitmenttohealthandfromcomputingtofinance.

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

Formoreinformation,contacttheOECcoordinatoratyourlocalEmploymentDepartmentofficeorcallthestatecoordi-nator,503947-1305.

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Findadditionalinformationbyvisitingwww.WorkingInOregon.org/oec

Work Opportunity Tax Credit (WOTC) & Welfare to WorkThepurposeoftheseprogramsistoencourageyoutohirecertaintarget-groupmembersbyofferingafederaltaxcredit.Themaximumcreditis$2,400forWOTC.Thisisbasedon40%ofthefirstyear’swagesupto$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)

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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

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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.TheWorkSourceOregonEmploymentDepartment’sveterans´representativesworkwithemployerswhowanttohirethebesttrainedworkforceinthecountry.

VeteransseekingworkapplyforserviceswiththeEmploymentDepartmentandtheirinformationisplacedintoiMatch-Skills,ouraward-winningonlinematchsystem.Theprogrammatchestheveter-an’sskillswithjobrequirementsoflistedopenings.Veteransaregivenpriorityservicebylaw.Theyarethefirstconsid-eredforopeningsandthebestqualifiedveteranapplicantsarereferredtoemployers.

Veteranrepresentativeshelpveteransfindemployerswhohaveopenings.Theymayalsocontactemployerstotalkaboutvet-eransgainingskillsthroughanon-the-jobtrainingprogram.

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Veteran’s Administration Vocational Rehabilitation Programs

YourbusinessmaybeeligibleforVeteran’sAdministrationVocationalRehabilitationapprovedon-the-job-trainingorappren-ticeshipprograms.Theon-the-job-trainingprogramreimbursesyouforwagespaidtoqualifiedveteranswhoareintraining.Wealsoofferrecruitingassistancetofederalcontractorstomeetveteran-relatedaffir-mative-actionplans.Formoreinformation,visitwww.vba.va.gov/orcontactyourlocalveterans’representative.

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

TocontactyournearestWorkSourceOregonEmploymentDepartmentoffice,visitwww.WorkingInOregon.organdclickon“OfficeLocations”orlookinthegovernmentsectionofyourphonedirectory.Asktospeaktoaveterans’representative.

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.

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

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Financing the Unemployment Insurance Program ThemoneyusedtopayOregonunem-ploymentinsurancebenefitscomesfromOregonemployers’statepayrolltaxes.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

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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].

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Subject Employer ResponsibilitiesEmployersareresponsibleforthefollowing:•RegisteringwiththeEmploymentDepartmentbycompletingandsend-ingaCombinedEmployer’sRegistra-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

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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)Theterm‘substantialownership’ meanstotalfamilyownershipequalto orgreaterthanseventy-fivepercentofthecorporationwitheachfamilymemberwhoisacorporateofficeranddirectorhavingownershipinterest.

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(b)Theterm‘family’meanstwoormore 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 Thetaxablewagebaseisthemaximumamountofanemployee’swagessub-jecttotax.Thetaxablewagebasecanvaryfromoneyeartothenext.Formoreinfomationgotohttp://www.oregon.gov/Employ/Tax/.Amountspaidabovethetaxablewagebaseare“excesswages.”Youmustreportallwagespaidtoeachemployeewhethertaxableornot.

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

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

Form OQ - TheOregonQuarterlyTaxReport(FormOQ)isusedtodeterminehowmuchtaxisdueeachquarterforstateUnemploymentandwithholding;theWorkers’BenefitFund;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

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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.

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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 reporting–Ifyouhaveaquarterwithnopayroll,youmayfilethereportbytelephoneanytimedayornight.HaveyourBusinessIdentificationNumberonhandandcall(503)378-3981usingatouchtonetelephone.

Theautomatedvoicesystemleadsyouthroughtheprocessstep-by-stepandre-peatsyourresponsesoerrorsarevirtuallyeliminated.Youcanfile“NoPayroll”re-portsforthecurrentquarterorpastquar-ters.Thesystemallowsyoutoselectthequarterandtheyearthenverifieswhichquarterorquartersyouarereporting.

Analternativemethodofsubmittingano-payrollreportusingOTTERorSETRONistoplacea“0”(zero)inthe“SubjectWages”boxofeachtaxprogram,andplacea“0”inthe“HoursWorked”boxoftheWorkersCompensationAssessment.

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

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

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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,option3toorder.Youmayalsorequestapacketbye-mailattaxforms@emp.state.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.

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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,youwillneedtocompleteanewCombinedEmployer’sRegistration(Form150-211-055).InthecaseofatransferofabusinesstheEmploymentDepartmentwillreviewtheregistrationtodetermineifthenewbusinesswillinheritthetaxrateandexperienceofthepreviousowner.TheCombinedEmployer’sRegistrationisavailablefromtheEmploymentDepart-mentorontheInternetathttp://www.oregon.gov/DOR/BUS/docs/211-055.pdf.Ifyouhavepurchasedallorpartofabusi-nessandhavequestions,pleasecallusat503-947-1488,option5.

Penalties and InterestLatefilingpenaltiesareassessedwhenyourquarterlytaxreports(FormOQorOA)oryourEmployeeDetailReports

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(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%oftheprioryear’staxablepayroll.

Tax RatesTaxratesarecomputedforeachbusinessindividually,basedonexperiencewithunemploymentinsurancebenefitchargesandtaxablepayroll.Theexperienceincludesthechargesforunemploymentbenefitspaidandtaxablepayrollofanybusinessyoutookover.Generally,taxratesareinheritedwhenonebusinesstakesoveranother.

Newbusinessesareassignedthebasetaxor“newemployer”rate.Taxratesbasedon“experience”maybehigherorlowerthanthebaserate.Theyareassignedafterthebusinessestablishesitsownhistoryforaminimumoftwocalendaryears.

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Employerswithlowerunemploymentchargesincomparisontotaxablepayrollareassignedlowertaxrates.Conversely,employerswithhigherchargesincompari-sontotheirtaxablepayrollwillhavehighertaxrates.Theformulatocalculatethetaxrate,shownbelow,usesdatafromthelastthreeyears.Thefirststepistocomputethe“BenefitRatio.”Thecloserthebenefitratioisto0.000000,thelowerthetaxrate.

TotalChargestoyourAccountTotalTaxablePayroll Benefitratiosarethencomparedtothecurrentyear’sExperienceRatingSchedule(Pub.8)todeterminethetaxrate.

TaxRateNoticesforthecurrentyeargoouttoeachemployerbyNovember15ofthepreviousyear.

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

How Charges Are DeterminedEmployers’accountsarechargedforunemploymentbenefitspaidonwagesattributabletothemduringtheclaimant’sbaseperiod.Ifaclaimantworkedformorethanoneemployerduringthatperiod,thechargesaredividedbetweentheemployersinproportiontothewagestheypaid.Asanexample,ifaclaimant

=BenefitRatio(Carried to six digits)

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waspaid$20,000duringhisbasepe-riod,andemployerApaidhim$15,000andEmployerBpaid$5,000,thenthreequartersoftheclaimant’sunemploymentbenefitswouldbechargedtoEmployerA,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

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isrelievedofchargesautomaticallywith-outadvancenotice.

NOTE:AlthoughOregonlawdoesnotprovideforreliefofchargesforreimburs-ingemployers,theEmploymentDepart-mentinvestigatesemployerresponsesthatquestiontheclaimant’seligibilityforunemploymentinsurance.Ourinvesti-gationmayresultinadenialofbenefits,reducingchargestothereimbursingemployer.

Federal Unemployment Tax Act (FUTA)InadditiontoOregon’sunemploymenttax,youpayafederalunemploymenttax(FUTAtax)basedonpayroll.TheFUTAtaxiscollectedbytheInternalRevenueServicetofundtheadministrativecostsoftheemploymentserviceandunemploy-mentinsuranceprogramsthroughoutthecountry.

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

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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 person’sweeklybenefitamountfor eachdisqualification.

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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 BenefitsApersonis“unemployed”perunemploy-mentinsurancelawwhenworkinglessthanfull-timeandearninglessthantheirweeklybenefitamount.Apersonmayearnupto10timesOregon’sminimumwageorone-thirdoftheweeklybenefitamount(whicheverisgreater)before

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benefitsarededucteddollarfordollarfromtheweeklybenefitamount.Whenworkingfulltimeorearningmorethantheweeklybenefitamount,theindividualisnot“unemployed”andnoteligibleforbenefits.

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

EmploymentDepartmentadjudicatorsin-vestigateseparationandeligibilityissues.Werelyonyou,theemployer,formuchofourinformationaboutaclaimant’seli-gibility.Yourtimelyresponsetothenoticeofclaimfiledform220entitlesyoutoadecisionyoucanappealifanissueexiststhatmayaffecttheperson’seligibilityforbenefits.Ifaclaimantstoppedworkingforyouforanyreasonotherthanlackofwork,providedetailsoftheseparationinthespaceprovidedontheformandusethebackifnecessary.Pleasebesureyourinformationiscorrectandtrue.Willfulfalsestatementscanresultinadditionalchargesagainstyouraccount.

Itisimportantthatyourespondtore-questsforseparationinformationonformeremployees.Thefactssurroundinganemployee’sseparationcandirectlyaffectyourtaxratebecausewedecidetopayordenyclaimantsbased,inpart,on

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thisinformation.Ifyoudonotprovideanyinformation,theEmploymentDe-partmentwillmakeadecisionbasedonavailableinformation.Decisionstoallowbenefitsaffectallbaseyearemployersastheiraccountsmaybesubjecttochargesforbenefitspaidasaresultoftheperson’smostrecentseparation.

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.

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

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

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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-

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ticipate,yourappealwillbedismissed.Youwillreceiveawrittendecisionap-proximately14daysafterthehearing.

Youmayalsoappealtheadministrativelawjudge’sdecision.UnemploymentbenefitcasesareappealedtotheEm-ploymentAppealsBoard,athree-personpanelappointedbythegovernor.TaxcasesareappealedtotheOregonCourtofAppeals.Theseappealsareareviewoftheadministrativelawjudge’sdecisionbasedontheevidencepresentedatthefirsthearing.Thisisanotherreasonitissoimportanttoattendahearingtorepresentyourcase.Ifyouhavequestionsregard-ingahearing,contacttheOAHat(503)947-1515or1-888-577-2422.

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LABOR MARKET INFORMATION

TheOregonEmploymentDepartment’sWorkforce&EconomicResearchDivision’steamofeconomists,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

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sitewhereemployerscanfindlocal,regional,andstatewideinformationaboutemployment,unemploymentrates,theConsumerPriceIndex,workplaceskills,wages,industryandoccupationalprojectionsofemployment,andmuchmore.Researchstaffisonhandtoshowbusinesseshowtoretrievesuchdata–andhowtoapplyitdirectlytotheirventure.VisittheOregonLaborMarketInformationSystem(OLMIS)siteatwww.QualityInfo.org.

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

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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.

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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

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Information

TaxInformationOregon:503947-1488

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

OregonRelayService-non-voiceusers:711

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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)


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