Oregon Revised Statutes

Or. Rev. Stat. § 657.405 (2026)

“Computation date” defined for ORS 657.430 to 657.462 and 657.471 to 657.485

✓ current as of May 2026

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657.405 “Computation date” defined for ORS 657.430 to 657.462 and 657.471 to 657.485. As used in ORS 657.430 to 657.462 and 657.471 to 657.485, “computation date” means the June 30 preceding the calendar year for which tax rates are to be effective. [Amended by 1955 c.655 §17; 1957 c.699 §5; 1961 c.252 §2; 1973 c.300 §9; 1975 c.257 §9]

Notes of Decisions

Cited in 3 cases, 1989–2005 · leading case: German Auto Parts, Inc. v. Bureau of Labor & Indus., 826 P.2d 1026 (Or. Ct. App. 1992).

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German Auto Parts, Inc. v. Bureau of Labor & Indus., 826 P.2d 1026 (Or. Ct. App. 1992). · cites it 4× “ORS 657.405 to ORS 65[7].595. Although the amount of the contribution does not correlate directly with the amount of benefits paid, we believe that the increased rates and direct contributions that can result after an employe's claim are a significant disincentive to employers…”

Filter v. City of Vernonia, 770 P.2d 83 (Or. Ct. App. 1989). “ORS 657.405 to ORS 656.505. Although the amount of the contribution does not correlate directly with the amount of benefits paid, we believe that the increased rates and direct contributions that can result after an employe’s claim are a significant disincentive to employers…”

All PEO, Inc. v. Emp. Dep't, 111 P.3d 798 (Or. Ct. App. 2005). “ORS 657.405. There are essentially three different ways to calculate the tax rate.”

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