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%

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______________________________________________________________________________

 

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%

 

Tax Rate             Cumulative Taxable Payroll Limits

                         (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%

 

Tax Rate             Cumulative Taxable Payroll Limits

                         (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%

 

Tax Rate             Cumulative Taxable Payroll Limits

                          (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%

 

Tax Rate             Cumulative Taxable Payroll Limits

                         (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%

 

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)

 

0.80%      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

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