Chapter 781 Oregon Laws 2001
AN ACT
HB 3441
Relating to Oregon JOBS Plus
Unemployment Wage Fund; amending ORS 657.925; and prescribing an effective
date.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
ORS 657.925 is amended to read:
657.925. (1) There is established in the State Treasury,
separate and distinct from the General Fund, the Oregon JOBS Plus Unemployment
Wage Fund. The Oregon JOBS Plus Unemployment Wage Fund shall consist of moneys
collected or received by the Employment Department pursuant to [subsection] subsections (3) and (4)
of this section.
(2) All income earned on moneys in the Oregon JOBS Plus
Unemployment Wage Fund invested by the State Treasurer shall accrue to the
fund. Any balance in the fund shall not lapse at any time. All moneys in the
fund are appropriated continuously to the Employment Department for the payment
of wages and wage-related and administrative expenses of participants in the
JOBS Plus Program who are otherwise eligible to receive unemployment insurance
benefits. Such payments shall be made in the form of a reimbursement to the
Department of Human Services, which shall be the central disbursement point for
all employer-related financial transactions under the provisions of chapters
561 and 816, Oregon Laws 1995.
(3)(a) Notwithstanding the tax schedules in Table A of ORS
657.462, for wages paid during [calendar
year 1996] the first and second
calendar quarters of 2002 and the second calendar quarter of 2003, the tax
rate assigned each employer subject to ORS 657.459 and 657.462 shall be
determined in accordance with schedule [I-H,
II-H, III-H, IV-H, V-H, VI-H, VII-H or VIII-H] I-I, II-I, III-I, IV-I, V-I, VI-I, VII-I or VIII-I, whichever
schedule is applicable pursuant to provisions of law in effect for calendar [year 1996] years 2002 and 2003, respectively. The schedules are adopted as
follows:
______________________________________________________________________________
Fund Adequacy Percentage Ratio [I-H]
I-I
200% and Over
Tax Rate
Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
[0.25%] 0.43% 0.00%
but less than 10.00%
[0.35%] 0.53% 10.00% but less than 15.00%
[0.45%] 0.63% 15.00% but less than 20.00%
[0.55%] 0.73% 20.00% but less than 25.00%
[0.65%] 0.83% 25.00% but less than 30.00%
[0.75%] 0.93% 30.00% but less than 35.00%
[0.85%] 1.03% 35.00% but less than 40.00%
[0.95%] 1.13% 40.00% but less than 45.00%
[1.05%] 1.23% 45.00% but less than 50.00%
[1.15%] 1.33% 50.00% but less than 55.00%
[1.25%] 1.43% 55.00% but less than 60.00%
[1.35%] 1.53% 60.00% but less than 65.00%
[1.45%] 1.63% 65.00% but less than 69.00%
[1.55%] 1.73% 69.00% but less than 73.00%
[1.65%] 1.83% 73.00% but less than 77.00%
[1.75%] 1.93% 77.00% but less than 80.00%
[1.85%] 2.03% 80.00% but less than 83.00%
[1.95%] 2.13% 83.00% but less than 86.00%
[2.05%] 2.23% 86.00% but less than 89.00%
[2.15%] 2.33% 89.00% but less than 91.00%
[2.25%] 2.43% 91.00% but less than 93.00%
[2.35%] 2.53% 93.00% but less than 95.00%
[2.45%] 2.63% 95.00% but less than 96.00%
[2.55%] 2.73% 96.00% but less than 96.90%
[2.65%] 2.83% 96.90% but less than 97.70%
[2.75%] 2.93% 97.70% but less than 98.40%
[2.85%] 3.03% 98.40% but less than 98.90%
[2.95%] 3.13% 98.90% but less than 99.30%
[3.15%] 3.33% 99.30% but less than 99.54%
[3.35%] 3.53% 99.54% but less than 99.63%
[3.55%] 3.73% 99.63% but less than 99.71%
[3.75%] 3.93% 99.71% but less than 99.78%
[3.95%] 4.13% 99.78% but less than 99.84%
[4.15%] 4.33% 99.84% but less than 99.89%
[4.35%] 4.53% 99.89% but less than 99.93%
[4.55%] 4.73% 99.93% but less than 99.96%
[4.75%] 4.93% 99.96% but less than 99.98%
[4.95%] 5.13% 99.98% but less than 99.99%
[5.40%] 5.40% 99.99% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [II-H]
II-I
190.00% but less than 200%
Tax Rate
Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
[0.45%] 0.63% 0.00%
but less than 10.00%
[0.55%] 0.73% 10.00% but less than 15.00%
[0.65%] 0.83% 15.00% but less than 20.00%
[0.75%] 0.93% 20.00% but less than 25.00%
[0.85%] 1.03% 25.00% but less than 30.00%
[0.95%] 1.13% 30.00% but less than 35.00%
[1.05%] 1.23% 35.00% but less than 40.00%
[1.15%] 1.33% 40.00% but less than 44.00%
[1.25%] 1.43% 44.00% but less than 48.00%
[1.35%] 1.53% 48.00% but less than 52.00%
[1.45%] 1.63% 52.00% but less than 56.00%
[1.55%] 1.73% 56.00% but less than 60.00%
[1.65%] 1.83% 60.00% but less than 64.00%
[1.75%] 1.93% 64.00% but less than 68.00%
[1.85%] 2.03% 68.00% but less than 72.00%
[1.95%] 2.13% 72.00% but less than 76.00%
[2.05%] 2.23% 76.00% but less than 79.00%
[2.15%] 2.33% 79.00% but less than 82.00%
[2.25%] 2.43% 82.00% but less than 85.00%
[2.35%] 2.53% 85.00% but less than 88.00%
[2.45%] 2.63% 88.00% but less than 90.00%
[2.55%] 2.73% 90.00% but less than 92.00%
[2.65%] 2.83% 92.00% but less than 93.50%
[2.75%] 2.93% 93.50% but less than 94.90%
[2.85%] 3.03% 94.90% but less than 96.20%
[2.95%] 3.13% 96.20% but less than 97.40%
[3.15%] 3.33% 97.40% but less than 98.54%
[3.35%] 3.53% 98.54% but less than 99.54%
[3.55%] 3.73% 99.54% but less than 99.63%
[3.75%] 3.93% 99.63% but less than 99.71%
[3.95%] 4.13% 99.71% but less than 99.78%
[4.15%] 4.33% 99.78% but less than 99.84%
[4.35%] 4.53% 99.84% but less than 99.89%
[4.55%] 4.73% 99.89% but less than 99.93%
[4.75%] 4.93% 99.93% but less than 99.96%
[4.95%] 5.13% 99.96% but less than 99.98%
[5.40%] 5.40% 99.98% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [III-H]
III-I
170.00% but less than 190%
(Percentage of Total Taxable Payroll)
[0.75%] 0.93% 0.00%
but less than 10.00%
[0.85%] 1.03% 10.00% but less than 15.00%
[0.95%] 1.13% 15.00% but less than 20.00%
[1.05%] 1.23% 20.00% but less than 24.00%
[1.15%] 1.33% 24.00% but less than 28.00%
[1.25%] 1.43% 28.00% but less than 32.00%
[1.35%] 1.53% 32.00% but less than 36.00%
[1.45%] 1.63% 36.00% but less than 40.00%
[1.55%] 1.73% 40.00% but less than 44.00%
[1.65%] 1.83% 44.00% but less than 48.00%
[1.75%] 1.93% 48.00% but less than 52.00%
[1.85%] 2.03% 52.00% but less than 56.00%
[1.95%] 2.13% 56.00% but less than 60.00%
[2.05%] 2.23% 60.00% but less than 64.00%
[2.15%] 2.33% 64.00% but less than 68.00%
[2.25%] 2.43% 68.00% but less than 72.00%
[2.35%] 2.53% 72.00% but less than 76.00%
[2.45%] 2.63% 76.00% but less than 80.00%
[2.55%] 2.73% 80.00% but less than 84.00%
[2.65%] 2.83% 84.00% but less than 87.00%
[2.75%] 2.93% 87.00% but less than 90.00%
[2.85%] 3.03% 90.00% but less than 93.00%
[2.95%] 3.13% 93.00% but less than 95.00%
[3.05%] 3.23% 95.00% but less than 97.00%
[3.15%] 3.33% 97.00% but less than 98.20%
[3.35%] 3.53% 98.20% but less than 99.00%
[3.55%] 3.73% 99.00% but less than 99.43%
[3.75%] 3.93% 99.43% but less than 99.63%
[3.95%] 4.13% 99.63% but less than 99.72%
[4.15%] 4.33% 99.72% but less than 99.79%
[4.35%] 4.53% 99.79% but less than 99.85%
[4.55%] 4.73% 99.85% but less than 99.90%
[4.75%] 4.93% 99.90% but less than 99.94%
[4.95%] 5.13% 99.94% but less than 99.97%
[5.40%] 5.40% 99.97% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [IV-H]
IV-I
145.00% but less than 170%
Tax Rate
Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
[1.25%] 1.43% 0.00%
but less than 10.00%
[1.35%] 1.53% 10.00% but less than 15.00%
[1.45%] 1.63% 15.00% but less than 20.00%
[1.55%] 1.73% 20.00% but less than 24.00%
[1.65%] 1.83% 24.00% but less than 28.00%
[1.75%] 1.93% 28.00% but less than 32.00%
[1.85%] 2.03% 32.00% but less than 36.00%
[1.95%] 2.13% 36.00% but less than 40.00%
[2.05%] 2.23% 40.00% but less than 44.00%
[2.15%] 2.33% 44.00% but less than 48.00%
[2.25%] 2.43% 48.00% but less than 52.00%
[2.35%] 2.53% 52.00% but less than 56.00%
[2.45%] 2.63% 56.00% but less than 60.00%
[2.55%] 2.73% 60.00% but less than 64.00%
[2.65%] 2.83% 64.00% but less than 68.00%
[2.75%] 2.93% 68.00% but less than 72.00%
[2.85%] 3.03% 72.00% but less than 76.00%
[2.95%] 3.13% 76.00% but less than 80.00%
[3.05%] 3.23% 80.00% but less than 84.00%
[3.15%] 3.33% 84.00% but less than 88.00%
[3.25%] 3.43% 88.00% but less than 92.00%
[3.35%] 3.53% 92.00% but less than 95.00%
[3.45%] 3.63% 95.00% but less than 97.00%
[3.55%] 3.73% 97.00% but less than 98.20%
[3.65%] 3.83% 98.20% but less than 99.00%
[3.75%] 3.93% 99.00% but less than 99.40%
[3.95%] 4.13% 99.40% but less than 99.60%
[4.15%] 4.33% 99.60% but less than 99.70%
[4.35%] 4.53% 99.70% but less than 99.78%
[4.55%] 4.73% 99.78% but less than 99.85%
[4.75%] 4.93% 99.85% but less than 99.91%
[4.95%] 5.13% 99.91% but less than 99.96%
[5.40%] 5.40% 99.96% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [V-H]
V-I
125.00% but less than 145%
Tax Rate
Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
[1.35%] 1.53% 0.00%
but less than 10.00%
[1.45%] 1.63% 10.00% but less than 15.00%
[1.55%] 1.73% 15.00% but less than 20.00%
[1.65%] 1.83% 20.00% but less than 25.00%
[1.75%] 1.93% 25.00% but less than 29.00%
[1.85%] 2.03% 29.00% but less than 33.00%
[1.95%] 2.13% 33.00% but less than 37.00%
[2.05%] 2.23% 37.00% but less than 41.00%
[2.15%] 2.33% 41.00% but less than 45.00%
[2.25%] 2.43% 45.00% but less than 49.00%
[2.35%] 2.53% 49.00% but less than 53.00%
[2.45%] 2.63% 53.00% but less than 57.00%
[2.55%] 2.73% 57.00% but less than 61.00%
[2.65%] 2.83% 61.00% but less than 65.00%
[2.75%] 2.93% 65.00% but less than 69.00%
[2.85%] 3.03% 69.00% but less than 73.00%
[2.95%] 3.13% 73.00% but less than 77.00%
[3.05%] 3.23% 77.00% but less than 81.00%
[3.15%] 3.33% 81.00% but less than 85.00%
[3.25%] 3.43% 85.00% but less than 89.00%
[3.35%] 3.53% 89.00% but less than 92.00%
[3.45%] 3.63% 92.00% but less than 95.00%
[3.55%] 3.73% 95.00% but less than 97.00%
[3.65%] 3.83% 97.00% but less than 98.20%
[3.75%] 3.93% 98.20% but less than 99.00%
[3.95%] 4.13% 99.00% but less than 99.50%
[4.15%] 4.33% 99.50% but less than 99.65%
[4.35%] 4.53% 99.65% but less than 99.74%
[4.55%] 4.73% 99.74% but less than 99.82%
[4.75%] 4.93% 99.82% but less than 99.89%
[4.95%] 5.13% 99.89% but less than 99.95%
[5.40%] 5.40% 99.95% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [VI-H]
VI-I
110.00% but less than 125%
Tax Rate
Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
[1.55%] 1.73% 0.00%
but less than 10.00%
[1.65%] 1.83% 10.00% but less than 15.00%
[1.75%] 1.93% 15.00% but less than 20.00%
[1.85%] 2.03% 20.00% but less than 25.00%
[1.95%] 2.13% 25.00% but less than 30.00%
[2.05%] 2.23% 30.00% but less than 35.00%
[2.15%] 2.33% 35.00% but less than 40.00%
[2.25%] 2.43% 40.00% but less than 44.00%
[2.35%] 2.53% 44.00% but less than 48.00%
[2.45%] 2.63% 48.00% but less than 52.00%
[2.55%] 2.73% 52.00% but less than 56.00%
[2.65%] 2.83% 56.00% but less than 60.00%
[2.75%] 2.93% 60.00% but less than 64.00%
[2.85%] 3.03% 64.00% but less than 68.00%
[2.95%] 3.13% 68.00% but less than 72.00%
[3.05%] 3.23% 72.00% but less than 76.00%
[3.15%] 3.33% 76.00% but less than 80.00%
[3.25%] 3.43% 80.00% but less than 84.00%
[3.35%] 3.53% 84.00% but less than 88.00%
[3.45%] 3.63% 88.00% but less than 92.00%
[3.55%] 3.73% 92.00% but less than 95.00%
[3.65%] 3.83% 95.00% but less than 97.00%
[3.75%] 3.93% 97.00% but less than 98.20%
[3.95%] 4.13% 98.20% but less than 99.00%
[4.15%] 4.33% 99.00% but less than 99.50%
[4.35%] 4.53% 99.50% but less than 99.70%
[4.55%] 4.73% 99.70% but less than 99.79%
[4.75%] 4.93% 99.79% but less than 99.87%
[4.95%] 5.13% 99.87% but less than 99.94%
[5.40%] 5.40% 99.94% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [VII-H]
VII-I
100.00% but less than 110%
Tax Rate
Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
[1.75%] 1.93% 0.00%
but less than 10.00%
[1.85%] 2.03% 10.00% but less than 15.00%
[1.95%] 2.13% 15.00% but less than 20.00%
[2.05%] 2.23% 20.00% but less than 25.00%
[2.15%] 2.33% 25.00% but less than 30.00%
[2.25%] 2.43% 30.00% but less than 35.00%
[2.35%] 2.53% 35.00% but less than 40.00%
[2.45%] 2.63% 40.00% but less than 45.00%
[2.55%] 2.73% 45.00% but less than 50.00%
[2.65%] 2.83% 50.00% but less than 55.00%
[2.75%] 2.93% 55.00% but less than 60.00%
[2.85%] 3.03% 60.00% but less than 64.00%
[2.95%] 3.13% 64.00% but less than 68.00%
[3.05%] 3.23% 68.00% but less than 72.00%
[3.15%] 3.33% 72.00% but less than 76.00%
[3.25%] 3.43% 76.00% but less than 80.00%
[3.35%] 3.53% 80.00% but less than 84.00%
[3.45%] 3.63% 84.00% but less than 88.00%
[3.55%] 3.73% 88.00% but less than 92.00%
[3.65%] 3.83% 92.00% but less than 95.00%
[3.75%] 3.93% 95.00% but less than 97.00%
[3.95%] 4.13% 97.00% but less than 98.20%
[4.15%] 4.33% 98.20% but less than 99.00%
[4.35%] 4.53% 99.00% but less than 99.50%
[4.55%] 4.73% 99.50% but less than 99.70%
[4.75%] 4.93% 99.70% but less than 99.84%
[4.95%] 5.13% 99.84% but less than 99.93%
[5.40%] 5.40% 99.93% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [VIII-H]
VIII-I
Under 100%
Tax Rate
Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
[1.95%] 2.13% 0.00%
but less than 10.00%
[2.05%] 2.23% 10.00% but less than 15.00%
[2.15%] 2.33% 15.00% but less than 20.00%
[2.25%] 2.43% 20.00% but less than 25.00%
[2.35%] 2.53% 25.00% but less than 30.00%
[2.45%] 2.63% 30.00% but less than 35.00%
[2.55%] 2.73% 35.00% but less than 40.00%
[2.65%] 2.83% 40.00% but less than 45.00%
[2.75%] 2.93% 45.00% but less than 50.00%
[2.85%] 3.03% 50.00% but less than 55.00%
[2.95%] 3.13% 55.00% but less than 60.00%
[3.05%] 3.23% 60.00% but less than 65.00%
[3.15%] 3.33% 65.00% but less than 70.00%
[3.25%] 3.43% 70.00% but less than 75.00%
[3.35%] 3.53% 75.00% but less than 80.00%
[3.45%] 3.63% 80.00% but less than 84.00%
[3.55%] 3.73% 84.00% but less than 88.00%
[3.65%] 3.83% 88.00% but less than 92.00%
[3.75%] 3.93% 92.00% but less than 95.00%
[3.95%] 4.13% 95.00% but less than 97.00%
[4.15%] 4.33% 97.00% but less than 98.20%
[4.35%] 4.53% 98.20% but less than 99.00%
[4.55%] 4.73% 99.00% but less than 99.50%
[4.75%] 4.93% 99.50% but less than 99.80%
[4.95%] 5.13% 99.80% but less than 99.92%
[5.40%] 5.40% 99.92% to 100.00%
______________________________________________________________________________
(b) Notwithstanding any other provision of law except for subsection (4) of this section,
each taxpaying employer subject to this chapter, other than employers whose
assigned tax rate is 5.4 percent, shall pay to the Employment Department, for [each calendar quarter during 1996] the first and second calendar quarters of 2002 and the second calendar
quarter of 2003, an amount equal to [one-quarter]
seven one-hundredths of one percent
of wages subject to taxation under this chapter for that calendar quarter.
[(c)] All such
moneys shall be paid and collected in the same manner and at the same time as
unemployment compensation taxes under this chapter, unless the Director of the
Employment Department prescribes otherwise. After deduction of the actual
shared costs of the Employment Department in collecting the amounts under this
subsection, all such moneys shall be paid into the Oregon JOBS Plus Unemployment Wage Fund. Moneys due pursuant to this paragraph but not received by the
Employment Department for payment to the Oregon JOBS Plus Unemployment Wage
Fund by September 30, 2002, or September 30, 2003, respectively, shall be paid
into the Unemployment Compensation Trust Fund.
[(4) Any unexpended
and unobligated moneys remaining in the JOBS Plus Unemployment Wage Fund
following the end of the program are appropriated and transferred to the
Unemployment Compensation Trust Fund on that date.]
(4)(a)
Notwithstanding ORS 657.435, 657.439 and 657.462 and subsection (3) of this
section, for wages paid during the first calendar quarter of 2003, the tax rate
paid by each employer subject to those provisions of law shall be determined in
accordance with schedule I-J, II-J, III-J, IV-J, V-J, VI-J, VII-J or VIII-J,
whichever schedule is determined pursuant to ORS 657.459 and 657.462 to be in
effect for calendar year 2003. The schedules are adopted as follows:
____________________________________________________________________________
Fund Adequacy Percentage Ratio I-J
200% and Over
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of Total
Taxable Payroll)
0.40% 0.00% but less than
10.00%
0.50% 10.00% but less than
15.00%
0.60% 15.00% but less than
20.00%
0.70% 20.00% but less than
25.00%
0.80% 25.00% but less than
30.00%
0.90% 30.00% but less than
35.00%
1.00% 35.00% but less than
40.00%
1.10% 40.00% but less than
45.00%
1.20% 45.00% but less than
50.00%
1.30% 50.00% but less than 55.00%
1.40% 55.00% but less than
60.00%
1.50% 60.00% but less than
65.00%
1.60% 65.00% but less than
69.00%
1.70% 69.00% but less than
73.00%
1.80% 73.00% but less than
77.00%
1.90% 77.00% but less than
80.00%
2.00% 80.00% but less than
83.00%
2.10% 83.00% but less than
86.00%
2.20% 86.00% but less than
89.00%
2.30% 89.00% but less than
91.00%
2.40% 91.00% but less than
93.00%
2.50% 93.00% but less than
95.00%
2.60% 95.00% but less than
96.00%
2.70% 96.00% but less than
96.90%
2.80% 96.90% but less than
97.70%
2.90% 97.70% but less than
98.40%
3.00% 98.40% but less than
98.90%
3.10% 98.90% but less than
99.30%
3.30% 99.30% but less than
99.54%
3.50% 99.54% but less than
99.63%
3.70% 99.63% but less than
99.71%
3.90% 99.71% but less than
99.78%
4.10% 99.78% but less than
99.84%
4.30% 99.84% but less than
99.89%
4.50% 99.89% but less than
99.93%
4.70% 99.93% but less than
99.96%
4.90% 99.96% but less than
99.98%
5.10% 99.98% but less than
99.99%
5.40% 99.99% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio II-J
190.00% but less than 200%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
0.60% 0.00% but less than
10.00%
0.70% 10.00% but less than
15.00%
0.80% 15.00% but less than
20.00%
0.90% 20.00% but less than
25.00%
1.00% 25.00% but less than
30.00%
1.10% 30.00% but less than
35.00%
1.20% 35.00% but less than
40.00%
1.30% 40.00% but less than
44.00%
1.40% 44.00% but less than
48.00%
1.50% 48.00% but less than
52.00%
1.60% 52.00% but less than
56.00%
1.70% 56.00% but less than
60.00%
1.80% 60.00% but less than
64.00%
1.90% 64.00% but less than
68.00%
2.00% 68.00% but less than
72.00%
2.10% 72.00% but less than
76.00%
2.20% 76.00% but less than
79.00%
2.30% 79.00% but less than
82.00%
2.40% 82.00% but less than
85.00%
2.50% 85.00% but less than
88.00%
2.60% 88.00% but less than
90.00%
2.70% 90.00% but less than
92.00%
2.80% 92.00% but less than
93.50%
2.90% 93.50% but less than
94.90%
3.00% 94.90% but less than
96.20%
3.10% 96.20% but less than
97.40%
3.30% 97.40% but less than
98.54%
3.50% 98.54% but less than
99.54%
3.70% 99.54% but less than
99.63%
3.90% 99.63% but less than
99.71%
4.10% 99.71% but less than
99.78%
4.30% 99.78% but less than
99.84%
4.50% 99.84% but less than
99.89%
4.70% 99.89% but less than
99.93%
4.90% 99.93% but less than
99.96%
5.10% 99.96% but less than
99.98%
5.40% 99.98% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio III-J
170.00% but less than 190%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
0.90% 0.00% but less than
10.00%
1.00% 10.00% but less than
15.00%
1.10% 15.00% but less than
20.00%
1.20% 20.00% but less than
24.00%
1.30% 24.00% but less than
28.00%
1.40% 28.00% but less than
32.00%
1.50% 32.00% but less than
36.00%
1.60% 36.00% but less than
40.00%
1.70% 40.00% but less than
44.00%
1.80% 44.00% but less than
48.00%
1.90% 48.00% but less than
52.00%
2.00% 52.00% but less than
56.00%
2.10% 56.00% but less than
60.00%
2.20% 60.00% but less than
64.00%
2.30% 64.00% but less than
68.00%
2.40% 68.00% but less than
72.00%
2.50% 72.00% but less than
76.00%
2.60% 76.00% but less than
80.00%
2.70% 80.00% but less than
84.00%
2.80% 84.00% but less than
87.00%
2.90% 87.00% but less than
90.00%
3.00% 90.00% but less than
93.00%
3.10% 93.00% but less than
95.00%
3.20% 95.00% but less than
97.00%
3.30% 97.00% but less than
98.20%
3.50% 98.20% but less than
99.00%
3.70% 99.00% but less than
99.43%
3.90% 99.43% but less than
99.63%
4.10% 99.63% but less than
99.72%
4.30% 99.72% but less than
99.79%
4.50% 99.79% but less than
99.85%
4.70% 99.85% but less than
99.90%
4.90% 99.90% but less than
99.94%
5.10% 99.94% but less than
99.97%
5.40% 99.97% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio IV-J
145.00% but less than 170%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
1.40% 0.00% but less than
10.00%
1.50% 10.00% but less than
15.00%
1.60% 15.00% but less than
20.00%
1.70% 20.00% but less than
24.00%
1.80% 24.00% but less than
28.00%
1.90% 28.00% but less than
32.00%
2.00% 32.00% but less than
36.00%
2.10% 36.00% but less than
40.00%
2.20% 40.00% but less than
44.00%
2.30% 44.00% but less than
48.00%
2.40% 48.00% but less than
52.00%
2.50% 52.00% but less than
56.00%
2.60% 56.00% but less than
60.00%
2.70% 60.00% but less than
64.00%
2.80% 64.00% but less than
68.00%
2.90% 68.00% but less than
72.00%
3.00% 72.00% but less than
76.00%
3.10% 76.00% but less than
80.00%
3.20% 80.00% but less than
84.00%
3.30% 84.00% but less than
88.00%
3.40% 88.00% but less than
92.00%
3.50% 92.00% but less than
95.00%
3.60% 95.00% but less than 97.00%
3.70% 97.00% but less than
98.20%
3.80% 98.20% but less than
99.00%
3.90% 99.00% but less than
99.40%
4.10% 99.40% but less than
99.60%
4.30% 99.60% but less than
99.70%
4.50% 99.70% but less than
99.78%
4.70% 99.78% but less than
99.85%
4.90% 99.85% but less than
99.91%
5.10% 99.91% but less than
99.96%
5.40% 99.96% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio V-J
125.00% but less than 145%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
1.50% 0.00% but less than
10.00%
1.60% 10.00% but less than
15.00%
1.70% 15.00% but less than
20.00%
1.80% 20.00% but less than
25.00%
1.90% 25.00% but less than
29.00%
2.00% 29.00% but less than
33.00%
2.10% 33.00% but less than
37.00%
2.20% 37.00% but less than
41.00%
2.30% 41.00% but less than
45.00%
2.40% 45.00% but less than
49.00%
2.50% 49.00% but less than
53.00%
2.60% 53.00% but less than
57.00%
2.70% 57.00% but less than
61.00%
2.80% 61.00% but less than
65.00%
2.90% 65.00% but less than
69.00%
3.00% 69.00% but less than
73.00%
3.10% 73.00% but less than
77.00%
3.20% 77.00% but less than
81.00%
3.30% 81.00% but less than
85.00%
3.40% 85.00% but less than
89.00%
3.50% 89.00% but less than
92.00%
3.60% 92.00% but less than
95.00%
3.70% 95.00% but less than
97.00%
3.80% 97.00% but less than
98.20%
3.90% 98.20% but less than
99.00%
4.10% 99.00% but less than
99.50%
4.30% 99.50% but less than
99.65%
4.50% 99.65% but less than
99.74%
4.70% 99.74% but less than
99.82%
4.90% 99.82% but less than
99.89%
5.10% 99.89% but less than
99.95%
5.40% 99.95% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio VI-J
110.00% but less than 125%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
1.70% 0.00% but less than
10.00%
1.80% 10.00% but less than
15.00%
1.90% 15.00% but less than
20.00%
2.00% 20.00% but less than
25.00%
2.10% 25.00% but less than
30.00%
2.20% 30.00% but less than
35.00%
2.30% 35.00% but less than
40.00%
2.40% 40.00% but less than
44.00%
2.50% 44.00% but less than
48.00%
2.60% 48.00% but less than
52.00%
2.70% 52.00% but less than
56.00%
2.80% 56.00% but less than
60.00%
2.90% 60.00% but less than
64.00%
3.00% 64.00% but less than
68.00%
3.10% 68.00% but less than
72.00%
3.20% 72.00% but less than
76.00%
3.30% 76.00% but less than
80.00%
3.40% 80.00% but less than
84.00%
3.50% 84.00% but less than
88.00%
3.60% 88.00% but less than
92.00%
3.70% 92.00% but less than
95.00%
3.80% 95.00% but less than
97.00%
3.90% 97.00% but less than
98.20%
4.10% 98.20% but less than
99.00%
4.30% 99.00% but less than
99.50%
4.50% 99.50% but less than
99.70%
4.70% 99.70% but less than
99.79%
4.90% 99.79% but less than
99.87%
5.10% 99.87% but less than
99.94%
5.40% 99.94% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio VII-J
100.00% but less than 110%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
1.90% 0.00% but less than
10.00%
2.00% 10.00% but less than
15.00%
2.10% 15.00% but less than
20.00%
2.20% 20.00% but less than
25.00%
2.30% 25.00% but less than
30.00%
2.40% 30.00% but less than
35.00%
2.50% 35.00% but less than
40.00%
2.60% 40.00% but less than
45.00%
2.70% 45.00% but less than
50.00%
2.80% 50.00% but less than
55.00%
2.90% 55.00% but less than
60.00%
3.00% 60.00% but less than
64.00%
3.10% 64.00% but less than
68.00%
3.20% 68.00% but less than
72.00%
3.30% 72.00% but less than
76.00%
3.40% 76.00% but less than
80.00%
3.50% 80.00% but less than
84.00%
3.60% 84.00% but less than
88.00%
3.70% 88.00% but less than
92.00%
3.80% 92.00% but less than
95.00%
3.90% 95.00% but less than
97.00%
4.10% 97.00% but less than
98.20%
4.30% 98.20% but less than
99.00%
4.50% 99.00% but less than
99.50%
4.70% 99.50% but less than
99.70%
4.90% 99.70% but less than
99.84%
5.10% 99.84% but less than
99.93%
5.40% 99.93% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio VIII-J
Under 100%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
2.10% 0.00% but less than
10.00%
2.20% 10.00% but less than
15.00%
2.30% 15.00% but less than
20.00%
2.40% 20.00% but less than
25.00%
2.50% 25.00% but less than
30.00%
2.60% 30.00% but less than
35.00%
2.70% 35.00% but less than
40.00%
2.80% 40.00% but less than
45.00%
2.90% 45.00% but less than
50.00%
3.00% 50.00% but less than
55.00%
3.10% 55.00% but less than
60.00%
3.20% 60.00% but less than
65.00%
3.30% 65.00% but less than
70.00%
3.40% 70.00% but less than
75.00%
3.50% 75.00% but less than
80.00%
3.60% 80.00% but less than
84.00%
3.70% 84.00% but less than
88.00%
3.80% 88.00% but less than
92.00%
3.90% 92.00% but less than
95.00%
4.10% 95.00% but less than
97.00%
4.30% 97.00% but less than
98.20%
4.50% 98.20% but less than
99.00%
4.70% 99.00% but less than
99.50%
4.90% 99.50% but less than
99.80%
5.10% 99.80% but less than
99.92%
5.40% 99.92% to
100.00%
____________________________________________________________________________
(b) Notwithstanding
any other provision of law, each taxpaying employer subject to this chapter,
other than employers whose assigned tax rate is 5.4 percent, shall pay to the
Employment Department, for the first calendar quarter of 2003:
(A) An amount equal to
three one-hundredths of one percent of wages subject to taxation under this
chapter for that calendar quarter. All such moneys shall be paid and collected
in the same manner and at the same time as unemployment compensation taxes under
this chapter, unless the director prescribes otherwise. After deduction of the
actual shared costs of the Employment Department in collecting the amounts
under this subparagraph, all such moneys shall be paid into the Wage Security
Fund. Moneys due pursuant to this subparagraph but not received by the
Employment Department for payment to the Wage Security Fund by June 30, 2003,
shall be paid into the Unemployment Compensation Trust Fund; and
(B) An amount equal to
seven one-hundredths of one percent of wages subject to taxation under this
chapter for that calendar quarter. All such moneys shall be paid and collected
in the same manner and at the same time as unemployment compensation taxes
under this chapter, unless the director prescribes otherwise. After deduction
of the actual shared costs of the Employment Department in collecting the
amounts under this subparagraph, all such moneys shall be paid into the Oregon
JOBS Plus Unemployment Wage Fund. Moneys due pursuant to this subparagraph but
not received by the Employment Department for payment to the Oregon JOBS Plus
Unemployment Wage Fund by June 30, 2003, shall be paid into the Unemployment
Compensation Trust Fund.
(5) Unemployment compensation recipients shall be referred
to available work through the JOBS Plus Program in accordance with the job
referral process used to refer applicants to available work. In addition, job
referral services shall be provided by the Employment Department or the
Department of Human Services, as appropriate. When a program job is offered to
an unemployment insurance recipient and the job is refused, the Employment
Department shall investigate the refusal and identify and decide all issues
arising therefrom, including suspension of benefits, in accordance with the
provisions of this chapter.
(6) An unemployment insurance recipient shall be referred
to the JOBS Plus Program if the recipient is eligible for benefits under ORS
657.155.
(7) To the extent that additional moneys may be obtained
for the program from sources other than state tax revenues, the additional
moneys shall be appropriated to the Oregon
JOBS Plus Unemployment Wage Fund.
SECTION 1a.
If Senate Bill 397 becomes law, section
1 of this 2001 Act (amending ORS 657.925) is repealed and ORS 657.925 is
amended to read:
657.925. (1) There is established in the State Treasury,
separate and distinct from the General Fund, the Oregon JOBS Plus Unemployment
Wage Fund. The Oregon JOBS Plus Unemployment Wage Fund shall consist of moneys
collected or received by the Employment Department pursuant to [subsection] subsections (3) and (4)
of this section.
(2) All income earned on moneys in the Oregon JOBS Plus
Unemployment Wage Fund invested by the State Treasurer shall accrue to the
fund. Any balance in the fund shall not lapse at any time. All moneys in the
fund are appropriated continuously to the Employment Department for the payment
of wages and wage-related and administrative expenses of participants in the
JOBS Plus Program who are otherwise eligible to receive unemployment insurance
benefits. Such payments shall be made in the form of a reimbursement to the
Department of Human Services, which shall be the central disbursement point for
all employer-related financial transactions under the provisions of chapters
561 and 816, Oregon Laws 1995.
(3)(a) Notwithstanding the tax schedules in Table A of ORS
657.462, for wages paid during [calendar
year 1996] the first and second
calendar quarters of 2002 and the second calendar quarter of 2003, the tax
rate assigned each employer subject to ORS 657.459 and 657.462 shall be
determined in accordance with schedule [I-H,
II-H, III-H, IV-H, V-H, VI-H, VII-H or VIII-H] I-I, II-I, III-I, IV-I, V-I, VI-I, VII-I or VIII-I, whichever
schedule is applicable pursuant to provisions of law in effect for calendar [year 1996] years 2002 and 2003, respectively. The schedules are adopted as
follows:
______________________________________________________________________________
Fund Adequacy Percentage Ratio [I-H]
I-I
200% and Over
Tax Rate
Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
[0.25%] 0.43% 0.00%
but less than 10.00%
[0.35%] 0.53% 10.00% but less than 15.00%
[0.45%] 0.63% 15.00% but less than 20.00%
[0.55%] 0.73% 20.00% but less than 25.00%
[0.65%] 0.83% 25.00% but less than 30.00%
[0.75%] 0.93% 30.00% but less than 35.00%
[0.85%] 1.03% 35.00% but less than 40.00%
[0.95%] 1.13% 40.00% but less than 45.00%
[1.05%] 1.23% 45.00% but less than 50.00%
[1.15%] 1.33% 50.00% but less than 55.00%
[1.25%] 1.43% 55.00% but less than 60.00%
[1.35%] 1.53% 60.00% but less than 65.00%
[1.45%] 1.63% 65.00% but less than 69.00%
[1.55%] 1.73% 69.00% but less than 73.00%
[1.65%] 1.83% 73.00% but less than 77.00%
[1.75%] 1.93% 77.00% but less than 80.00%
[1.85%] 2.03% 80.00% but less than 83.00%
[1.95%] 2.13% 83.00% but less than 86.00%
[2.05%] 2.23% 86.00% but less than 89.00%
[2.15%] 2.33% 89.00% but less than 91.00%
[2.25%] 2.43% 91.00% but less than 93.00%
[2.35%] 2.53% 93.00% but less than 95.00%
[2.45%] 2.63% 95.00% but less than 96.00%
[2.55%] 2.73% 96.00% but less than 96.90%
[2.65%] 2.83% 96.90% but less than 97.70%
[2.75%] 2.93% 97.70% but less than 98.40%
[2.85%] 3.03% 98.40% but less than 98.90%
[2.95%] 3.13% 98.90% but less than 99.30%
[3.15%] 3.33% 99.30% but less than 99.54%
[3.35%] 3.53% 99.54% but less than 99.63%
[3.55%] 3.73% 99.63% but less than 99.71%
[3.75%] 3.93% 99.71% but less than 99.78%
[3.95%] 4.13% 99.78% but less than 99.84%
[4.15%] 4.33% 99.84% but less than 99.89%
[4.35%] 4.53% 99.89% but less than 99.93%
[4.55%] 4.73% 99.93% but less than 99.96%
[4.75%] 4.93% 99.96% but less than 99.98%
[4.95%] 5.13% 99.98% but less than 99.99%
[5.40%] 5.40% 99.99% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [II-H]
II-I
190.00% but less than 200%
Tax Rate
Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
[0.45%] 0.63% 0.00% but less than 10.00%
[0.55%] 0.73% 10.00% but less than 15.00%
[0.65%] 0.83% 15.00% but less than 20.00%
[0.75%] 0.93% 20.00% but less than 25.00%
[0.85%] 1.03% 25.00% but less than 30.00%
[0.95%] 1.13% 30.00% but less than 35.00%
[1.05%] 1.23% 35.00% but less than 40.00%
[1.15%] 1.33% 40.00% but less than 44.00%
[1.25%] 1.43% 44.00% but less than 48.00%
[1.35%] 1.53% 48.00% but less than 52.00%
[1.45%] 1.63% 52.00% but less than 56.00%
[1.55%] 1.73% 56.00% but less than 60.00%
[1.65%] 1.83% 60.00% but less than 64.00%
[1.75%] 1.93% 64.00% but less than 68.00%
[1.85%] 2.03% 68.00% but less than 72.00%
[1.95%] 2.13% 72.00% but less than 76.00%
[2.05%] 2.23% 76.00% but less than 79.00%
[2.15%] 2.33% 79.00% but less than 82.00%
[2.25%] 2.43% 82.00% but less than 85.00%
[2.35%] 2.53% 85.00% but less than 88.00%
[2.45%] 2.63% 88.00% but less than 90.00%
[2.55%] 2.73% 90.00% but less than 92.00%
[2.65%] 2.83% 92.00% but less than 93.50%
[2.75%] 2.93% 93.50% but less than 94.90%
[2.85%] 3.03% 94.90% but less than 96.20%
[2.95%] 3.13% 96.20% but less than 97.40%
[3.15%] 3.33% 97.40% but less than 98.54%
[3.35%] 3.53% 98.54% but less than 99.54%
[3.55%] 3.73% 99.54% but less than 99.63%
[3.75%] 3.93% 99.63% but less than 99.71%
[3.95%] 4.13% 99.71% but less than 99.78%
[4.15%] 4.33% 99.78% but less than 99.84%
[4.35%] 4.53% 99.84% but less than 99.89%
[4.55%] 4.73% 99.89% but less than 99.93%
[4.75%] 4.93% 99.93% but less than 99.96%
[4.95%] 5.13% 99.96% but less than 99.98%
[5.40%] 5.40% 99.98% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [III-H]
III-I
170.00% but less than 190%
(Percentage of Total Taxable Payroll)
[0.75%] 0.83% 0.00%
but less than 10.00%
[0.85%] 0.93% 10.00% but less than 15.00%
[0.95%] 1.03% 15.00% but less than 20.00%
[1.05%] 1.13% 20.00% but less than 24.00%
[1.15%] 1.23% 24.00% but less than 28.00%
[1.25%] 1.33% 28.00% but less than 32.00%
[1.35%] 1.43% 32.00% but less than 36.00%
[1.45%] 1.53% 36.00% but less than 40.00%
[1.55%] 1.63% 40.00% but less than 44.00%
[1.65%] 1.73% 44.00% but less than 48.00%
[1.75%] 1.83% 48.00% but less than 52.00%
[1.85%] 1.93% 52.00% but less than 56.00%
[1.95%] 2.03% 56.00% but less than 60.00%
[2.05%] 2.13% 60.00% but less than 64.00%
[2.15%] 2.23% 64.00% but less than 68.00%
[2.25%] 2.33% 68.00% but less than 72.00%
[2.35%] 2.43% 72.00% but less than 76.00%
[2.45%] 2.53% 76.00% but less than 80.00%
[2.55%] 2.63% 80.00% but less than 84.00%
[2.65%] 2.73% 84.00% but less than 87.00%
[2.75%] 2.83% 87.00% but less than 90.00%
[2.85%] 2.93% 90.00% but less than 93.00%
[2.95%] 3.03% 93.00% but less than 95.00%
[3.05%] 3.13% 95.00% but less than 97.00%
[3.15%] 3.33% 97.00% but less than 98.20%
[3.35%] 3.53% 98.20% but less than 99.00%
[3.55%] 3.73% 99.00% but less than 99.43%
[3.75%] 3.93% 99.43% but less than 99.63%
[3.95%] 4.13% 99.63% but less than 99.72%
[4.15%] 4.33% 99.72% but less than 99.79%
[4.35%] 4.53% 99.79% but less than 99.85%
[4.55%] 4.73% 99.85% but less than 99.90%
[4.75%] 4.93% 99.90% but less than 99.94%
[4.95%] 5.13% 99.94% but less than 99.97%
[5.40%] 5.40% 99.97% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [IV-H]
IV-I
145.00% but less than 170%
(Percentage of Total Taxable Payroll)
[1.25%] 1.13% 0.00%
but less than 10.00%
[1.35%] 1.23% 10.00% but less than 15.00%
[1.45%] 1.33% 15.00% but less than 20.00%
[1.55%] 1.43% 20.00% but less than 24.00%
[1.65%] 1.53% 24.00% but less than 28.00%
[1.75%] 1.63% 28.00% but less than 32.00%
[1.85%] 1.73% 32.00% but less than 36.00%
[1.95%] 1.83% 36.00% but less than 40.00%
[2.05%] 1.93% 40.00% but less than 44.00%
[2.15%] 2.03% 44.00% but less than 48.00%
[2.25%] 2.13% 48.00% but less than 52.00%
[2.35%] 2.23% 52.00% but less than 56.00%
[2.45%] 2.33% 56.00% but less than 60.00%
[2.55%] 2.43% 60.00% but less than 64.00%
[2.65%] 2.53% 64.00% but less than 68.00%
[2.75%] 2.63% 68.00% but less than 72.00%
[2.85%] 2.73% 72.00% but less than 76.00%
[2.95%] 2.83% 76.00% but less than 80.00%
[3.05%] 2.93% 80.00% but less than 84.00%
[3.15%] 3.03% 84.00% but less than 88.00%
[3.25%] 3.13% 88.00% but less than 92.00%
[3.35%] 3.23% 92.00% but less than 95.00%
[3.45%] 3.33% 95.00% but less than 97.00%
[3.55%] 3.53% 97.00% but less than 98.20%
[3.65%] 3.73% 98.20% but less than 99.00%
[3.75%] 3.93% 99.00% but less than 99.40%
[3.95%] 4.13% 99.40% but less than 99.60%
[4.15%] 4.33% 99.60% but less than 99.70%
[4.35%] 4.53% 99.70% but less than 99.78%
[4.55%] 4.73% 99.78% but less than 99.85%
[4.75%] 4.93% 99.85% but less than 99.91%
[4.95%] 5.13% 99.91% but less than 99.96%
[5.40%] 5.40% 99.96% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [V-H]
V-I
125.00% but less than 145%
(Percentage of Total Taxable Payroll)
[1.35%] 1.43% 0.00%
but less than 10.00%
[1.45%] 1.53% 10.00% but less than 15.00%
[1.55%] 1.63% 15.00% but less than 20.00%
[1.65%] 1.73% 20.00% but less than 25.00%
[1.75%] 1.83% 25.00% but less than 29.00%
[1.85%] 1.93% 29.00% but less than 33.00%
[1.95%] 2.03% 33.00% but less than 37.00%
[2.05%] 2.13% 37.00% but less than 41.00%
[2.15%] 2.23% 41.00% but less than 45.00%
[2.25%] 2.33% 45.00% but less than 49.00%
[2.35%] 2.43% 49.00% but less than 53.00%
[2.45%] 2.53% 53.00% but less than 57.00%
[2.55%] 2.63% 57.00% but less than 61.00%
[2.65%] 2.73% 61.00% but less than 65.00%
[2.75%] 2.83% 65.00% but less than 69.00%
[2.85%] 2.93% 69.00% but less than 73.00%
[2.95%] 3.03% 73.00% but less than 77.00%
[3.05%] 3.13% 77.00% but less than 81.00%
[3.15%] 3.23% 81.00% but less than 85.00%
[3.25%] 3.33% 85.00% but less than 89.00%
[3.35%] 3.43% 89.00% but less than 92.00%
[3.45%] 3.53% 92.00% but less than 95.00%
[3.55%] 3.63% 95.00% but less than 97.00%
[3.65%] 3.73% 97.00% but less than 98.20%
[3.75%] 3.83% 98.20% but less than 99.00%
[3.95%] 3.93% 99.00% but less than 99.50%
[4.15%] 4.13% 99.50% but less than 99.65%
[4.35%] 4.33% 99.65% but less than 99.74%
[4.55%] 4.53% 99.74% but less than 99.82%
[4.75%] 4.73% 99.82% but less than 99.89%
[4.95%] 4.93% 99.89% but less than 99.95%
[5.40%] 5.40% 99.95% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [VI-H]
VI-I
110.00% but less than 125%
(Percentage of Total Taxable Payroll)
[1.55%] 1.73% 0.00%
but less than 10.00%
[1.65%] 1.83% 10.00% but less than 15.00%
[1.75%] 1.93% 15.00% but less than 20.00%
[1.85%] 2.03% 20.00% but less than 25.00%
[1.95%] 2.13% 25.00% but less than 30.00%
[2.05%] 2.23% 30.00% but less than 35.00%
[2.15%] 2.33% 35.00% but less than 40.00%
[2.25%] 2.43% 40.00% but less than 44.00%
[2.35%] 2.53% 44.00% but less than 48.00%
[2.45%] 2.63% 48.00% but less than 52.00%
[2.55%] 2.73% 52.00% but less than 56.00%
[2.65%] 2.83% 56.00% but less than 60.00%
[2.75%] 2.93% 60.00% but less than 64.00%
[2.85%] 3.03% 64.00% but less than 68.00%
[2.95%] 3.13% 68.00% but less than 72.00%
[3.05%] 3.23% 72.00% but less than 76.00%
[3.15%] 3.33% 76.00% but less than 80.00%
[3.25%] 3.43% 80.00% but less than 84.00%
[3.35%] 3.53% 84.00% but less than 88.00%
[3.45%] 3.63% 88.00% but less than 92.00%
[3.55%] 3.73% 92.00% but less than 95.00%
[3.65%] 3.83% 95.00% but less than 97.00%
[3.75%] 3.93% 97.00% but less than 98.20%
[3.95%] 4.13% 98.20% but less than 99.00%
[4.15%] 4.33% 99.00% but less than 99.50%
[4.35%] 4.53% 99.50% but less than 99.70%
[4.55%] 4.73% 99.70% but less than 99.79%
[4.75%] 4.93% 99.79% but less than 99.87%
[4.95%] 5.13% 99.87% but less than 99.94%
[5.40%] 5.40% 99.94% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [VII-H]
VII-I
100.00% but less than 110%
(Percentage of Total Taxable Payroll)
[1.75%] 1.93% 0.00%
but less than 10.00%
[1.85%] 2.03% 10.00% but less than 15.00%
[1.95%] 2.13% 15.00% but less than 20.00%
[2.05%] 2.23% 20.00% but less than 25.00%
[2.15%] 2.33% 25.00% but less than 30.00%
[2.25%] 2.43% 30.00% but less than 35.00%
[2.35%] 2.53% 35.00% but less than 40.00%
[2.45%] 2.63% 40.00% but less than 45.00%
[2.55%] 2.73% 45.00% but less than 50.00%
[2.65%] 2.83% 50.00% but less than 55.00%
[2.75%] 2.93% 55.00% but less than 60.00%
[2.85%] 3.03% 60.00% but less than 64.00%
[2.95%] 3.13% 64.00% but less than 68.00%
[3.05%] 3.23% 68.00% but less than 72.00%
[3.15%] 3.33% 72.00% but less than 76.00%
[3.25%] 3.43% 76.00% but less than 80.00%
[3.35%] 3.53% 80.00% but less than 84.00%
[3.45%] 3.63% 84.00% but less than 88.00%
[3.55%] 3.73% 88.00% but less than 92.00%
[3.65%] 3.83% 92.00% but less than 95.00%
[3.75%] 3.93% 95.00% but less than 97.00%
[3.95%] 4.13% 97.00% but less than 98.20%
[4.15%] 4.33% 98.20% but less than 99.00%
[4.35%] 4.53% 99.00% but less than 99.50%
[4.55%] 4.73% 99.50% but less than 99.70%
[4.75%] 4.93% 99.70% but less than 99.84%
[4.95%] 5.13% 99.84% but less than 99.93%
[5.40%] 5.40% 99.93% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio [VIII-H]
VIII-I
Under 100%
Tax Rate
Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
[1.95%] 2.13% 0.00%
but less than 10.00%
[2.05%] 2.23% 10.00% but less than 15.00%
[2.15%] 2.33% 15.00% but less than 20.00%
[2.25%] 2.43% 20.00% but less than 25.00%
[2.35%] 2.53% 25.00% but less than 30.00%
[2.45%] 2.63% 30.00% but less than 35.00%
[2.55%] 2.73% 35.00% but less than 40.00%
[2.65%] 2.83% 40.00% but less than 45.00%
[2.75%] 2.93% 45.00% but less than 50.00%
[2.85%] 3.03% 50.00% but less than 55.00%
[2.95%] 3.13% 55.00% but less than 60.00%
[3.05%] 3.23% 60.00% but less than 65.00%
[3.15%] 3.33% 65.00% but less than 70.00%
[3.25%] 3.43% 70.00% but less than 75.00%
[3.35%] 3.53% 75.00% but less than 80.00%
[3.45%] 3.63% 80.00% but less than 84.00%
[3.55%] 3.73% 84.00% but less than 88.00%
[3.65%] 3.83% 88.00% but less than 92.00%
[3.75%] 3.93% 92.00% but less than 95.00%
[3.95%] 4.13% 95.00% but less than 97.00%
[4.15%] 4.33% 97.00% but less than 98.20%
[4.35%] 4.53% 98.20% but less than 99.00%
[4.55%] 4.73% 99.00% but less than 99.50%
[4.75%] 4.93% 99.50% but less than 99.80%
[4.95%] 5.13% 99.80% but less than 99.92%
[5.40%] 5.40% 99.92% to 100.00%
______________________________________________________________________________
(b) Notwithstanding any other provision of law except for subsection (4) of this section,
each taxpaying employer subject to this chapter, other than employers whose
assigned tax rate is 5.4 percent, shall pay to the Employment Department, for [each calendar quarter during 1996] the first and second calendar quarters of 2002 and the second calendar
quarter of 2003, an amount equal to [one-quarter]
seven one-hundredths of one percent
of wages subject to taxation under this chapter for that calendar quarter.
[(c)] All such
moneys shall be paid and collected in the same manner and at the same time as
unemployment compensation taxes under this chapter, unless the Director of the
Employment Department prescribes otherwise. After deduction of the actual
shared costs of the Employment Department in collecting the amounts under this
subsection, all such moneys shall be paid into the Oregon JOBS Plus Unemployment Wage Fund. Moneys due pursuant to this paragraph but not received by the
Employment Department for payment to the Oregon JOBS Plus Unemployment Wage
Fund by September 30, 2002, or September 30, 2003, respectively, shall be paid
into the Unemployment Compensation Trust Fund.
[(4) Any unexpended
and unobligated moneys remaining in the JOBS Plus Unemployment Wage Fund
following the end of the program are appropriated and transferred to the
Unemployment Compensation Trust Fund on that date.]
(4)(a)
Notwithstanding ORS 657.435, 657.439 and 657.462 and subsection (3) of this
section, for wages paid during the first calendar quarter of 2003, the tax rate
paid by each employer subject to those provisions of law shall be determined in
accordance with schedule I-J, II-J, III-J, IV-J, V-J, VI-J, VII-J or VIII-J,
whichever schedule is determined pursuant to ORS 657.459 and 657.462 to be in
effect for calendar year 2003. The schedules are adopted as follows:
____________________________________________________________________________
Fund Adequacy Percentage Ratio I-J
200% and Over
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of Total
Taxable Payroll)
0.40% 0.00% but less than
10.00%
0.50% 10.00% but less than
15.00%
0.60% 15.00% but less than
20.00%
0.70% 20.00% but less than
25.00%
0.80% 25.00% but less than
30.00%
0.90% 30.00% but less than
35.00%
1.00% 35.00% but less than
40.00%
1.10% 40.00% but less than
45.00%
1.20% 45.00% but less than
50.00%
1.30% 50.00% but less than
55.00%
1.40% 55.00% but less than
60.00%
1.50% 60.00% but less than
65.00%
1.60% 65.00% but less than
69.00%
1.70% 69.00% but less than
73.00%
1.80% 73.00% but less than
77.00%
1.90% 77.00% but less than
80.00%
2.00% 80.00% but less than
83.00%
2.10% 83.00% but less than
86.00%
2.20% 86.00% but less than
89.00%
2.30% 89.00% but less than
91.00%
2.40% 91.00% but less than
93.00%
2.50% 93.00% but less than
95.00%
2.60% 95.00% but less than
96.00%
2.70% 96.00% but less than
96.90%
2.80% 96.90% but less than
97.70%
2.90% 97.70% but less than
98.40%
3.00% 98.40% but less than
98.90%
3.10% 98.90% but less than
99.30%
3.30% 99.30% but less than
99.54%
3.50% 99.54% but less than
99.63%
3.70% 99.63% but less than
99.71%
3.90% 99.71% but less than
99.78%
4.10% 99.78% but less than
99.84%
4.30% 99.84% but less than
99.89%
4.50% 99.89% but less than
99.93%
4.70% 99.93% but less than
99.96%
4.90% 99.96% but less than
99.98%
5.10% 99.98% but less than
99.99%
5.40% 99.99% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio II-J
190.00% but less than 200%
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of Total Taxable Payroll)
0.60% 0.00% but less than
10.00%
0.70% 10.00% but less than
15.00%
0.80% 15.00% but less than
20.00%
0.90% 20.00% but less than
25.00%
1.00% 25.00% but less than
30.00%
1.10% 30.00% but less than
35.00%
1.20% 35.00% but less than
40.00%
1.30% 40.00% but less than
44.00%
1.40% 44.00% but less than
48.00%
1.50% 48.00% but less than
52.00%
1.60% 52.00% but less than
56.00%
1.70% 56.00% but less than
60.00%
1.80% 60.00% but less than
64.00%
1.90% 64.00% but less than
68.00%
2.00% 68.00% but less than
72.00%
2.10% 72.00% but less than
76.00%
2.20% 76.00% but less than
79.00%
2.30% 79.00% but less than
82.00%
2.40% 82.00% but less than
85.00%
2.50% 85.00% but less than
88.00%
2.60% 88.00% but less than
90.00%
2.70% 90.00% but less than
92.00%
2.80% 92.00% but less than
93.50%
2.90% 93.50% but less than
94.90%
3.00% 94.90% but less than
96.20%
3.10% 96.20% but less than
97.40%
3.30% 97.40% but less than
98.54%
3.50% 98.54% but less than
99.54%
3.70% 99.54% but less than
99.63%
3.90% 99.63% but less than
99.71%
4.10% 99.71% but less than
99.78%
4.30% 99.78% but less than
99.84%
4.50% 99.84% but less than
99.89%
4.70% 99.89% but less than
99.93%
4.90% 99.93% but less than
99.96%
5.10% 99.96% but less than
99.98%
5.40% 99.98% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio III-J
170.00% but less than 190%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
0.80% 0.00% but less than
10.00%
0.90% 10.00% but less than
15.00%
1.00% 15.00% but less than
20.00%
1.10% 20.00% but less than
24.00%
1.20% 24.00% but less than
28.00%
1.30% 28.00% but less than
32.00%
1.40% 32.00% but less than
36.00%
1.50% 36.00% but less than
40.00%
1.60% 40.00% but less than
44.00%
1.70% 44.00% but less than
48.00%
1.80% 48.00% but less than
52.00%
1.90% 52.00% but less than
56.00%
2.00% 56.00% but less than
60.00%
2.10% 60.00% but less than
64.00%
2.20% 64.00% but less than
68.00%
2.30% 68.00% but less than
72.00%
2.40% 72.00% but less than
76.00%
2.50% 76.00% but less than
80.00%
2.60% 80.00% but less than
84.00%
2.70% 84.00% but less than
87.00%
2.80% 87.00% but less than
90.00%
2.90% 90.00% but less than
93.00%
3.00% 93.00% but less than
95.00%
3.10% 95.00% but less than
97.00%
3.30% 97.00% but less than
98.20%
3.50% 98.20% but less than
99.00%
3.70% 99.00% but less than
99.43%
3.90% 99.43% but less than
99.63%
4.10% 99.63% but less than
99.72%
4.30% 99.72% but less than
99.79%
4.50% 99.79% but less than
99.85%
4.70% 99.85% but less than
99.90%
4.90% 99.90% but less than
99.94%
5.10% 99.94% but less than
99.97%
5.40% 99.97% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio IV-J
145.00% but less than 170%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
1.10% 0.00% but less than
10.00%
1.20% 10.00% but less than
15.00%
1.30% 15.00% but less than
20.00%
1.40% 20.00% but less than
24.00%
1.50% 24.00% but less than
28.00%
1.60% 28.00% but less than
32.00%
1.70% 32.00% but less than
36.00%
1.80% 36.00% but less than
40.00%
1.90% 40.00% but less than
44.00%
2.00% 44.00% but less than
48.00%
2.10% 48.00% but less than
52.00%
2.20% 52.00% but less than
56.00%
2.30% 56.00% but less than
60.00%
2.40% 60.00% but less than
64.00%
2.50% 64.00% but less than
68.00%
2.60% 68.00% but less than
72.00%
2.70% 72.00% but less than
76.00%
2.80% 76.00% but less than
80.00%
2.90% 80.00% but less than
84.00%
3.00% 84.00% but less than
88.00%
3.10% 88.00% but less than
92.00%
3.20% 92.00% but less than
95.00%
3.30% 95.00% but less than
97.00%
3.50% 97.00% but less than
98.20%
3.70% 98.20% but less than
99.00%
3.90% 99.00% but less than
99.40%
4.10% 99.40% but less than
99.60%
4.30% 99.60% but less than
99.70%
4.50% 99.70% but less than
99.78%
4.70% 99.78% but less than
99.85%
4.90% 99.85% but less than
99.91%
5.10% 99.91% but less than
99.96%
5.40% 99.96% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio V-J
125.00% but less than 145%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
1.40% 0.00% but less than
10.00%
1.50% 10.00% but less than
15.00%
1.60% 15.00% but less than
20.00%
1.70% 20.00% but less than
25.00%
1.80% 25.00% but less than
29.00%
1.90% 29.00% but less than
33.00%
2.00% 33.00% but less than
37.00%
2.10% 37.00% but less than
41.00%
2.20% 41.00% but less than
45.00%
2.30% 45.00% but less than
49.00%
2.40% 49.00% but less than
53.00%
2.50% 53.00% but less than
57.00%
2.60% 57.00% but less than
61.00%
2.70% 61.00% but less than
65.00%
2.80% 65.00% but less than
69.00%
2.90% 69.00% but less than
73.00%
3.00% 73.00% but less than
77.00%
3.10% 77.00% but less than
81.00%
3.20% 81.00% but less than
85.00%
3.30% 85.00% but less than
89.00%
3.40% 89.00% but less than
92.00%
3.50% 92.00% but less than
95.00%
3.60% 95.00% but less than
97.00%
3.70% 97.00% but less than
98.20%
3.80% 98.20% but less than
99.00%
3.90% 99.00% but less than
99.50%
4.10% 99.50% but less than
99.65%
4.30% 99.65% but less than
99.74%
4.50% 99.74% but less than
99.82%
4.70% 99.82% but less than
99.89%
4.90% 99.89% but less than
99.95%
5.40% 99.95% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio VI-J
110.00% but less than 125%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
1.70% 0.00% but less than
10.00%
1.80% 10.00% but less than
15.00%
1.90% 15.00% but less than
20.00%
2.00% 20.00% but less than
25.00%
2.10% 25.00% but less than
30.00%
2.20% 30.00% but less than
35.00%
2.30% 35.00% but less than
40.00%
2.40% 40.00% but less than
44.00%
2.50% 44.00% but less than
48.00%
2.60% 48.00% but less than
52.00%
2.70% 52.00% but less than
56.00%
2.80% 56.00% but less than
60.00%
2.90% 60.00% but less than
64.00%
3.00% 64.00% but less than
68.00%
3.10% 68.00% but less than
72.00%
3.20% 72.00% but less than
76.00%
3.30% 76.00% but less than
80.00%
3.40% 80.00% but less than
84.00%
3.50% 84.00% but less than
88.00%
3.60% 88.00% but less than
92.00%
3.70% 92.00% but less than
95.00%
3.80% 95.00% but less than
97.00%
3.90% 97.00% but less than
98.20%
4.10% 98.20% but less than
99.00%
4.30% 99.00% but less than
99.50%
4.50% 99.50% but less than
99.70%
4.70% 99.70% but less than
99.79%
4.90% 99.79% but less than
99.87%
5.10% 99.87% but less than
99.94%
5.40% 99.94% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio VII-J
100.00% but less than 110%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
1.90% 0.00% but less than
10.00%
2.00% 10.00% but less than
15.00%
2.10% 15.00% but less than
20.00%
2.20% 20.00% but less than
25.00%
2.30% 25.00% but less than
30.00%
2.40% 30.00% but less than
35.00%
2.50% 35.00% but less than
40.00%
2.60% 40.00% but less than
45.00%
2.70% 45.00% but less than
50.00%
2.80% 50.00% but less than
55.00%
2.90% 55.00% but less than
60.00%
3.00% 60.00% but less than
64.00%
3.10% 64.00% but less than
68.00%
3.20% 68.00% but less than
72.00%
3.30% 72.00% but less than
76.00%
3.40% 76.00% but less than
80.00%
3.50% 80.00% but less than
84.00%
3.60% 84.00% but less than
88.00%
3.70% 88.00% but less than
92.00%
3.80% 92.00% but less than
95.00%
3.90% 95.00% but less than
97.00%
4.10% 97.00% but less than
98.20%
4.30% 98.20% but less than
99.00%
4.50% 99.00% but less than
99.50%
4.70% 99.50% but less than
99.70%
4.90% 99.70% but less than
99.84%
5.10% 99.84% but less than
99.93%
5.40% 99.93% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy Percentage
Ratio VIII-J
Under 100%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
2.10% 0.00% but less than
10.00%
2.20% 10.00% but less than
15.00%
2.30% 15.00% but less than
20.00%
2.40% 20.00% but less than
25.00%
2.50% 25.00% but less than
30.00%
2.60% 30.00% but less than
35.00%
2.70% 35.00% but less than
40.00%
2.80% 40.00% but less than
45.00%
2.90% 45.00% but less than
50.00%
3.00% 50.00% but less than
55.00%
3.10% 55.00% but less than
60.00%
3.20% 60.00% but less than
65.00%
3.30% 65.00% but less than
70.00%
3.40% 70.00% but less than
75.00%
3.50% 75.00% but less than
80.00%
3.60% 80.00% but less than
84.00%
3.70% 84.00% but less than
88.00%
3.80% 88.00% but less than
92.00%
3.90% 92.00% but less than
95.00%
4.10% 95.00% but less than
97.00%
4.30% 97.00% but less than
98.20%
4.50% 98.20% but less than
99.00%
4.70% 99.00% but less than
99.50%
4.90% 99.50% but less than
99.80%
5.10% 99.80% but less than
99.92%
5.40% 99.92% to
100.00%
____________________________________________________________________________
(b) Notwithstanding
any other provision of law, each taxpaying employer subject to this chapter,
other than employers whose assigned tax rate is 5.4 percent, shall pay to the
Employment Department, for the first calendar quarter of 2003:
(A) An amount equal to
three one-hundredths of one percent of wages subject to taxation under this
chapter for that calendar quarter. All such moneys shall be paid and collected
in the same manner and at the same time as unemployment compensation taxes
under this chapter, unless the director prescribes otherwise. After deduction
of the actual shared costs of the Employment Department in collecting the
amounts under this subparagraph, all such moneys shall be paid into the Wage
Security Fund. Moneys due pursuant to this subparagraph but not received by the
Employment Department for payment to the Wage Security Fund by June 30, 2003,
shall be paid into the Unemployment Compensation Trust Fund; and
(B) An amount equal to
seven one-hundredths of one percent of wages subject to taxation under this
chapter for that calendar quarter. All such moneys shall be paid and collected
in the same manner and at the same time as unemployment compensation taxes under
this chapter, unless the director prescribes otherwise. After deduction of the
actual shared costs of the Employment Department in collecting the amounts
under this subparagraph, all such moneys shall be paid into the Oregon JOBS Plus
Unemployment Wage Fund. Moneys due pursuant to this subparagraph but not
received by the Employment Department for payment to the Oregon JOBS Plus
Unemployment Wage Fund by June 30, 2003, shall be paid into the Unemployment
Compensation Trust Fund.
(5) Unemployment compensation recipients shall be referred
to available work through the JOBS Plus Program in accordance with the job
referral process used to refer applicants to available work. In addition, job
referral services shall be provided by the Employment Department or the
Department of Human Services, as appropriate. When a program job is offered to
an unemployment insurance recipient and the job is refused, the Employment
Department shall investigate the refusal and identify and decide all issues
arising therefrom, including suspension of benefits, in accordance with the
provisions of this chapter.
(6) An unemployment insurance recipient shall be referred
to the JOBS Plus Program if the recipient is eligible for benefits under ORS
657.155.
(7) To the extent that additional moneys may be obtained
for the program from sources other than state tax revenues, the additional
moneys shall be appropriated to the Oregon
JOBS Plus Unemployment Wage Fund.
SECTION 2.
This 2001 Act takes effect on the 91st
day after the date on which the regular session of the Seventy-first
Legislative Assembly adjourns sine die.
Approved by the Governor
July 17, 2001
Filed in the office of
Secretary of State July 18, 2001
Effective date October 6,
2001
__________