657.430 Tax
rates based on experience.
Subject to ORS 657.480 and the conditions and exceptions contained in this
chapter, the Director of the Employment Department shall, for each calendar
year, determine the tax rates applicable to each employer on the basis of the
actual experience of the employing enterprises of the employer with respect to
benefits paid to unemployed individuals on account of wages for services
performed in the employ of the employer during the base years of the unemployed
individuals. [Amended by 1973 c.300 §10; 2005 c.35 §1]
(Temporary provisions
relating to determination of employer tax rates for calendar years 2022, 2023
and 2024)
Note: Sections 2, 3 and 5, chapter 638,
Oregon Laws 2021, provide:
Sec. 2. Sections 3 and 4 of this 2021 Act
are added to and made a part of ORS chapter 657. [2021 c.638 §2]
Sec. 3. (1) Notwithstanding ORS 657.430,
the actual experience of the employing enterprises of an employer used to
determine the tax rates applicable to the employer for calendar year 2020 shall
be used to determine the tax rates applicable to the employer for calendar
years 2022, 2023 and 2024.
(2)
Notwithstanding ORS 657.435, if an employer’s tax rate was assigned under ORS
657.435 for calendar year 2020, the tax rate so assigned shall be the employer’s
tax rate for calendar years 2022, 2023 and 2024. [2021 c.638 §3]
Sec. 5. Sections 3 and 4 of this 2021 Act
are repealed on January 2, 2032. [2021 c.638 §5]
Notes of Decisions
Salem Coll. & Academy, Inc. v. Emp. Div., 659 P.2d 415 (Or. Ct. App. 1983).
“26 USC § 3301 (a)(c); ORS 657.430 to 657.471. Nonprofit organizations, however, are permitted to elect the reimbursement method for determining tax liability, ORS 657.”
Shiloh Youth Revival Ctr., Inc. v. Emp. Div., 605 P.2d 704 (Or. Ct. App. 1980).
“Shiloh claims prejudice results from the interest payments and the lack of opportunity to develop an experience rating leading to a lower tax rate (ORS 657.430) or to elect direct reimbursement of the Unemployment Compensation Fund for benefits, paid.”
All PEO, Inc. v. Emp. Dep't, 111 P.3d 798 (Or. Ct. App. 2005).
· cites it 6× “) Second, ORS 657.430 provides that, after there have been 12 consecutive months of operations chargeable with benefits, the employer’s tax rate is to be determined based on “the actual experience of the employer with respect to benefits paid to unemployed individuals on account…”
RSMJ, Inc. v. Emp. Div., 596 P.2d 909 (Or. 1979).
“020 prior to such acquisition, the employing unit to which the transfer is made shall assume the position of such employer with respect to such employer’s experience, payrolls and otherwise the same as if there had been no change in ownership and shall be required to assume and…”
M/V Dake II Co. v. Emp. Div., 552 P.2d 846 (Or. Ct. App. 1976).
“ORS 657.430. A standard rate is provided for employers covered for less than one year.”
RSMJ, Inc. v. Emp. Div., 580 P.2d 1055 (Or. Ct. App. 1978).
“020 prior to such acquisition, the employing unit to which the transfer is made shall assume the position of such employer with respect to such employer’s experience, payrolls and otherwise the same as if there had been no change in ownership and shall be required to assume and…”
West Bearing & Parts, Inc. v. Peet, 456 P.2d 993 (Or. 1969).
“if there had been no change in ownership and shall be required to assume and continue the'experience of such employer ■ pursuant to ORS 657.430 to'657.457.and-657.471-'to 657.”
Joseph, Babener & Carpenter v. Emp. Div., 737 P.2d 628 (Or. Ct. App. 1987).
“020 prior to such acquisition, the employing unit to which the transfer is made shall assume the position of such employer with respect to such employer’s experience, payrolls and otherwise the same as if there had been no change in ownership and shall be required to assume and…”
Jefferson Street Holding Co. v. Emp. Div., 600 P.2d 928 (Or. Ct. App. 1979).
“020 prior to such acquisition, the employing unit to which the transfer is made shall *430 assume the position of such employer with respect to such employer’s experience, payrolls and otherwise the same as if there had been no change in ownership and shall be required to assume…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.