Hibou Odoo Suite: State of Oregon: Unemployment & Workers' Compensation Insurance and Workers' Benefit Fund Reporting & Payments

Purpose

The purpose of this documentation is to outline the processes and requirements associated with Unemployment & Workers' Compensation Insurance and Workers' Benefit Fund Reporting & Payments to the proper authorities in the state of Oregon.

Unemployment Insurance Tax Reporting & Payments (Part of Combined Payroll Tax)

In addition to the Oregon Combined Payroll Tax report, employers subject to the Unemployment Insurance tax must report employee wage detail information. Reports are due by the last day of the month following the end of each calendar quarter.

Specific due dates:

QuarterMonths in QuarterDue Date
1st QuarterJanuary - MarchApril 30th
2nd QuarterApril - JuneJuly 31st
3rd QuarterJuly - SeptemberOctober 31st
4th QuarterOctober - DecemberJanuary 31st

You can report and remit payments using the Oregon Payroll Reporting System (OPRS)

A report must be submitted even if the employer has no employees for a quarter.  

If you have no payroll or subject hours to report for all payroll tax programs, you can file a “no payroll/no hours worked” report by telephone, 24 hours a day, 7-days-a-week. Call 503-378-3981. The system does not issue a confirmation number and only accepts your report after you complete the entire call.

For more details, see the Oregon Employer's Guide. 

Good To Know!

The 2019 taxable wage base for Oregon is $40,800.  The 2019 new employer tax rate is 2.4%.


Good to Know!

The state of Oregon no longer provides either Otter or Setron as reporting options. 

Workers' Compensation Insurance

Employers doing business in Oregon, with very few exceptions, are subject to the Oregon Workers’ Compensation Law. Employers must obtain workers’ compensation insurance before they employ them. Failing to provide workers’ compensation coverage will subject employers to penalties and liability for all claims costs if an employee is injured on the job.

For general questions regarding workers’ compensation insurance contact: Department of Consumer and Business Services Workers’ Compensation Division, Employer Compliance Unit PO Box 14480 Salem, OR 97309-0405. 503-947-7815

Email: [email protected]

Internet site: https://wcd.oregon.gov/Pages/index.aspx

In Oregon there are two methods to get workers’ compensation insurance coverage:

  • through an insurance company, or

  • by self-insurance.

Once you purchase workers’ compensation insurance, is there anything else you need to do? Yes, Oregon law requires that the employer take a second step after buying the insurance. The employer must be sure the insurance company files proof of coverage with the Workers’ Compensation Division.

When proof of coverage has been filed, the Workers’ Compensation Division mails the employer a Notice of Compliance certificate. The employer must post this notice where employees will see it. If an employer does not properly post this notice, the employer can be fined.

If you pay for your insurance and do not receive a Notice of Compliance within 30 days, check to be sure your insurance company has filed your workers’ compensation insurance proof of coverage. If you have questions about your proof-of-coverage filing or the Notice of Compliance, call 503-947-7814.

All employers who are required by law or elect to carry workers’ compensation insurance are required to report and pay the Workers’ Benefit Fund assessment (see below). 

Workers' Benefit Fund (WBF) Assessment

The WBF assessment paid jointly by workers and employers, funds the Workers’ Benefit Fund. Employers contribute half of the WBF assessment and deduct half from their workers’ wages.

Employers report and pay the WBF assessment with Oregon withholding tax, unemployment insurance tax, and/or TriMet or Lane Transit District (LTC) taxes using the Oregon Payroll Reporting System (OPRS).

If you report and pay quarterly any of the other payroll taxes to which you are subject, you also report and pay the WBF assessment quarterly. If the only other payroll tax to which you are subject is reported and paid annually, you report and pay the WBF assessment annually.

For more information about the WBF assessment, contact: Department of Consumer and Business Services, Central Services Division, WC Assessments Unit, in Salem at 503-378-2372, by email at [email protected], or visit the website. The website includes information about programs funded by the Workers’ Benefit Fund, how to update or close your WBF assessment account, and detailed answers to the most frequently asked questions about how to calculate, report, and pay the WBF assessment.

Good to Know!

Because of the link between workers’ compensation insurance and the WBF assessment, paying the WBF assessment does not provide an employer with workers’ compensation insurance coverage.