657.435 Base
rate for first year.
For each calendar year, an employer’s tax rate shall be that rate assigned in
this section to the applicable schedule I through VIII of Table A, ORS 657.462
in effect for such calendar year unless and until there have been 12
consecutive months immediately preceding the computation date, except as
otherwise provided, throughout which the employer’s account has been chargeable
with benefits.
______________________________________________________________________________
Schedule of Table A, Tax
Rate
ORS 657.462 Assigned
I 2.0%
II 2.1%
III
2.4%
IV
2.6%
V 2.9%
VI 3.1%
VII 3.2%
VIII
3.3%
______________________________________________________________________________
[Amended by 1955 c.655 §5; 1973 c.300 §11; 1977 c.538 §1a; 1989 c.609 §2; 2005
c.183 §5]
Note: See note under 657.430.
657.439 [1985 c.409 §2; 1989 c.554 §1;
1995 c.213 §1; 2001 c.885 §1; 2005 c.183 §6; 2021 c.638 §6; repealed by 2024
c.76 §4]
657.440 [Repealed by 1957 c.699 §12]
657.445 [Repealed by 1957 c.699 §12]
657.450 [Repealed by 1957 c.699 §12]
657.451 [1955 c.655 §20; 1957 c.699 §6;
1959 c.606 §2; repealed by 1967 c.434 §2]
657.455 [Amended by 1955 c.655 §21; 1959
c.606 §3; repealed by 1963 c.302 §4]
Notes of Decisions
In Re Cottage Grove Hosp., 265 B.R. 241 (Bankr. D. Or. 2001).
“430; ORS 657.435; and ORS 657.462. In lieu of the percentage payments, nonprofit employers may elect to reimburse the Fund by making reimbursement payments as described in ORS 657.”
All PEO, Inc. v. Emp. Dep't, 111 P.3d 798 (Or. Ct. App. 2005).
· cites it 7× “First, ORS 657.435 provides that an employer whose account has been chargeable with benefits for less than one year is to be assessed at a “base rate”: “For each calendar year beginning after December 31, 1977, an employer’s tax rate shall be that rate assigned in this section…”
M/V Dake II Co. v. Emp. Div., 552 P.2d 846 (Or. Ct. App. 1976).
“ORS 657.435. In this proceeding, however, petitioner is contesting not the rate, but the determination that he is an employer subject to the Law as well as the assessments for contributions under the Law.”
Jefferson Street Holding Co. v. Emp. Div., 600 P.2d 928 (Or. Ct. App. 1979).
“However, no employing unit to which the organization, trade or business of an employer has been transferred is entitled to a tax rate of less than the rate assigned an employer in accordance with ORS 657.435 unless and until such employing unit, based upon its experience and the…”
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