Chapter 885 Oregon Laws 2001
AN ACT
SB 397
Relating to unemployment
insurance tax rate schedules; creating new provisions; and amending ORS 657.439
and 657.462.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
ORS 657.439 is amended to read:
657.439. (1) Notwithstanding ORS 657.435 and 657.462, for
wages paid during the first calendar quarter of each odd-numbered year, the tax
rate paid by each employer subject to those provisions of law shall be
determined in accordance with schedule I H, II H, III H, IV H, V H, VI H, VII H
or VIII H, whichever schedule is determined pursuant to ORS 657.459 and 657.462
to be in effect for the year. The schedules are adopted as follows:
______________________________________________________________________________
Fund Adequacy Percentage Ratio I H
200% and Over
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
0.47% 0.00% but less than 10.00%
0.57% 10.00% but less than 15.00%
0.67% 15.00% but less than 20.00%
0.77% 20.00% but less than 25.00%
0.87% 25.00% but less than 30.00%
0.97% 30.00% but less than 35.00%
1.07% 35.00% but less than 40.00%
1.17% 40.00% but less than 45.00%
1.27% 45.00% but less than 50.00%
1.37% 50.00% but less than 55.00%
1.47% 55.00% but less than 60.00%
1.57% 60.00% but less than 65.00%
1.67% 65.00% but less than 69.00%
1.77% 69.00% but less than 73.00%
1.87% 73.00% but less than 77.00%
1.97% 77.00% but less than 80.00%
2.07% 80.00% but less than 83.00%
2.17% 83.00% but less than 86.00%
2.27% 86.00% but less than 89.00%
2.37% 89.00% but less than 91.00%
2.47% 91.00% but less than 93.00%
2.57% 93.00% but less than 95.00%
2.67% 95.00% but less than 96.00%
2.77% 96.00% but less than 96.90%
2.87% 96.90% but less than 97.70%
2.97% 97.70% but less than 98.40%
3.07% 98.40% but less than 98.90%
3.17% 98.90% but less than 99.30%
3.37% 99.30% but less than 99.54%
3.57% 99.54% but less than 99.63%
3.77% 99.63% but less than 99.71%
3.97% 99.71% but less than 99.78%
4.17% 99.78% but less than 99.84%
4.37% 99.84% but less than 99.89%
4.57% 99.89% but less than 99.93%
4.77% 99.93% but less than 99.96%
4.97% 99.96% but less than 99.98%
5.17% 99.98% but less than 99.99%
5.40% 99.99% to 100%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio II H
190.00% but less than 200%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
0.67% 0.00% but less than 10.00%
0.77% 10.00% but less than 15.00%
0.87% 15.00% but less than 20.00%
0.97% 20.00% but less than 25.00%
1.07% 25.00% but less than 30.00%
1.17% 30.00% but less than 35.00%
1.27% 35.00% but less than 40.00%
1.37% 40.00% but less than 44.00%
1.47% 44.00% but less than 48.00%
1.57% 48.00% but less than 52.00%
1.67% 52.00% but less than 56.00%
1.77% 56.00% but less than 60.00%
1.87% 60.00% but less than 64.00%
1.97% 64.00% but less than 68.00%
2.07% 68.00% but less than 72.00%
2.17% 72.00% but less than 76.00%
2.27% 76.00% but less than 79.00%
2.37% 79.00% but less than 82.00%
2.47% 82.00% but less than 85.00%
2.57% 85.00% but less than 88.00%
2.67% 88.00% but less than 90.00%
2.77% 90.00% but less than 92.00%
2.87% 92.00% but less than 93.50%
2.97% 93.50% but less than 94.90%
3.07% 94.90% but less than 96.20%
3.17% 96.20% but less than 97.40%
3.37% 97.40% but less than 98.54%
3.57% 98.54% but less than 99.54%
3.77% 99.54% but less than 99.63%
3.97% 99.63% but less than 99.71%
4.17% 99.71% but less than 99.78%
4.37% 99.78% but less than 99.84%
4.57% 99.84% but less than 99.89%
4.77% 99.89% but less than 99.93%
4.97% 99.93% but less than 99.96%
5.17% 99.96% but less than 99.98%
5.40% 99.98% to 100%
______________________________________________________________________________
[_____________________________________________________________________________]
[Fund Adequacy
Percentage Ratio III H
170.00% but
less than 190%
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of
Total Taxable Payroll)
0.97% 0.00% but less than
10.00%
1.07% 10.00% but less than
15.00%
1.17% 15.00% but less than
20.00%
1.27% 20.00% but less than
24.00%
1.37% 24.00% but less than
28.00%
1.47% 28.00% but less than
32.00%
1.57% 32.00% but less than
36.00%
1.67% 36.00% but less than
40.00%
1.77% 40.00% but less than
44.00%
1.87% 44.00% but less than
48.00%
1.97% 48.00% but less than
52.00%
2.07% 52.00% but less than
56.00%
2.17% 56.00% but less than
60.00%
2.27% 60.00% but less than
64.00%
2.37% 64.00% but less than
68.00%
2.47% 68.00% but less than
72.00%
2.57% 72.00% but less than
76.00%
2.67% 76.00% but less than
80.00%
2.77% 80.00% but less than
84.00%
2.87% 84.00% but less than
87.00%
2.97% 87.00% but less than
90.00%
3.07% 90.00% but less than
93.00%
3.17% 93.00% but less than
95.00%
3.27% 95.00% but less than
97.00%
3.37% 97.00% but less than
98.20%
3.57% 98.20% but less than
99.00%
3.77% 99.00% but less than
99.43%
3.97% 99.43% but less than
99.63%
4.17% 99.63% but less than
99.72%
4.37% 99.72% but less than
99.79%
4.57% 99.79% but less than
99.85%
4.77% 99.85% but less than
99.90%
4.97% 99.90% but less than
99.94%
5.17% 99.94% but less than
99.97%
5.40% 99.97%
to 100%]
[____________________________________________________________________________]
[____________________________________________________________________________]
[Fund Adequacy
Percentage Ratio IV H
145.00% but
less than 170%
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of
Total Taxable Payroll)
1.47% 0.00% but less than
10.00%
1.57% 10.00% but less than
15.00%
1.67% 15.00% but less than
20.00%
1.77% 20.00% but less than
24.00%
1.87% 24.00% but less than
28.00%
1.97% 28.00% but less than
32.00%
2.07% 32.00% but less than
36.00%
2.17% 36.00% but less than
40.00%
2.27% 40.00% but less than
44.00%
2.37% 44.00% but less than
48.00%
2.47% 48.00% but less than
52.00%
2.57% 52.00% but less than
56.00%
2.67% 56.00% but less than
60.00%
2.77% 60.00% but less than
64.00%
2.87% 64.00% but less than
68.00%
2.97% 68.00% but less than
72.00%
3.07% 72.00% but less than
76.00%
3.17% 76.00% but less than
80.00%
3.27% 80.00% but less than
84.00%
3.37% 84.00% but less than
88.00%
3.47% 88.00% but less than
92.00%
3.57% 92.00% but less than
95.00%
3.67% 95.00% but less than
97.00%
3.77% 97.00% but less than
98.20%
3.87% 98.20% but less than
99.00%
3.97% 99.00% but less than
99.40%
4.17% 99.40% but less than
99.60%
4.37% 99.60% but less than
99.70%
4.57% 99.70% but less than
99.78%
4.77% 99.78% but less than
99.85%
4.97% 99.85% but less than
99.91%
5.17% 99.91% but less than
99.96%
5.40% 99.96%
to 100.00%]
[____________________________________________________________________________]
[____________________________________________________________________________]
[Fund Adequacy
Percentage Ratio V H
125.00% but
less than 145%
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of
Total Taxable Payroll)
1.57% 0.00% but less than
10.00%
1.67% 10.00% but less than
15.00%
1.77% 15.00% but less than
20.00%
1.87% 20.00% but less than
25.00%
1.97% 25.00% but less than
29.00%
2.07% 29.00% but less than
33.00%
2.17% 33.00% but less than
37.00%
2.27% 37.00% but less than
41.00%
2.37% 41.00% but less than
45.00%
2.47% 45.00% but less than
49.00%
2.57% 49.00% but less than
53.00%
2.67% 53.00% but less than
57.00%
2.77% 57.00% but less than
61.00%
2.87% 61.00% but less than
65.00%
2.97% 65.00% but less than
69.00%
3.07% 69.00% but less than
73.00%
3.17% 73.00% but less than
77.00%
3.27% 77.00% but less than
81.00%
3.37% 81.00% but less than
85.00%
3.47% 85.00% but less than
89.00%
3.57% 89.00% but less than
92.00%
3.67% 92.00% but less than
95.00%
3.77% 95.00% but less than
97.00%
3.87% 97.00% but less than
98.20%
3.97% 98.20% but less than
99.00%
4.17% 99.00% but less than
99.50%
4.37% 99.50% but less than
99.65%
4.57% 99.65% but less than
99.74%
4.77% 99.74% but less than
99.82%
4.97% 99.82% but less than
99.89%
5.17% 99.89% but less than
99.95%
5.40% 99.95%
to 100.00%]
[____________________________________________________________________________]
____________________________________________________________________________
Fund Adequacy
Percentage Ratio III H
170.00% but
less than 190%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable
Payroll)
0.87% 0.00% but less than
10.00%
0.97% 10.00% but less than
15.00%
1.07% 15.00% but less than
20.00%
1.17% 20.00% but less than
24.00%
1.27% 24.00% but less than
28.00%
1.37% 28.00% but less than
32.00%
1.47% 32.00% but less than
36.00%
1.57% 36.00% but less than
40.00%
1.67% 40.00% but less than
44.00%
1.77% 44.00% but less than
48.00%
1.87% 48.00% but less than
52.00%
1.97% 52.00% but less than
56.00%
2.07% 56.00% but less than
60.00%
2.17% 60.00% but less than
64.00%
2.27% 64.00% but less than
68.00%
2.37% 68.00% but less than
72.00%
2.47% 72.00% but less than
76.00%
2.57% 76.00% but less than
80.00%
2.67% 80.00% but less than
84.00%
2.77% 84.00% but less than
87.00%
2.87% 87.00% but less than
90.00%
2.97% 90.00% but less than
93.00%
3.07% 93.00% but less than
95.00%
3.17% 95.00% but less than
97.00%
3.37% 97.00% but less than
98.20%
3.57% 98.20% but less than
99.00%
3.77% 99.00% but less than
99.43%
3.97% 99.43% but less than
99.63%
4.17% 99.63% but less than
99.72%
4.37% 99.72% but less than
99.79%
4.57% 99.79% but less than
99.85%
4.77% 99.85% but less than
99.90%
4.97% 99.90% but less than
99.94%
5.17% 99.94% but less than
99.97%
5.40% 99.97%
to 100%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy
Percentage Ratio IV H
145.00% but
less than 170%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable
Payroll)
1.17% 0.00% but less than
10.00%
1.27% 10.00% but less than
15.00%
1.37% 15.00% but less than
20.00%
1.47% 20.00% but less than
24.00%
1.57% 24.00% but less than
28.00%
1.67% 28.00% but less than
32.00%
1.77% 32.00% but less than
36.00%
1.87% 36.00% but less than
40.00%
1.97% 40.00% but less than
44.00%
2.07% 44.00% but less than
48.00%
2.17% 48.00% but less than
52.00%
2.27% 52.00% but less than
56.00%
2.37% 56.00% but less than
60.00%
2.47% 60.00% but less than
64.00%
2.57% 64.00% but less than
68.00%
2.67% 68.00% but less than
72.00%
2.77% 72.00% but less than
76.00%
2.87% 76.00% but less than
80.00%
2.97% 80.00% but less than
84.00%
3.07% 84.00% but less than
88.00%
3.17% 88.00% but less than
92.00%
3.27% 92.00% but less than
95.00%
3.37% 95.00% but less than
97.00%
3.57% 97.00% but less than
98.20%
3.77% 98.20% but less than
99.00%
3.97% 99.00% but less than
99.40%
4.17% 99.40% but less than
99.60%
4.37% 99.60% but less than
99.70%
4.57% 99.70% but less than
99.78%
4.77% 99.78% but less than
99.85%
4.97% 99.85% but less than
99.91%
5.17% 99.91% but less than
99.96%
5.40% 99.96% to
100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy
Percentage Ratio V H
125.00% but
less than 145%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable
Payroll)
1.47% 0.00% but less than
10.00%
1.57% 10.00% but less than
15.00%
1.67% 15.00% but less than
20.00%
1.77% 20.00% but less than
24.00%
1.87% 24.00% but less than
28.00%
1.97% 28.00% but less than
32.00%
2.07% 32.00% but less than
36.00%
2.17% 36.00% but less than
40.00%
2.27% 40.00% but less than
44.00%
2.37% 44.00% but less than
48.00%
2.47% 48.00% but less than
52.00%
2.57% 52.00% but less than
56.00%
2.67% 56.00% but less than
60.00%
2.77% 60.00% but less than
64.00%
2.87% 64.00% but less than
68.00%
2.97% 68.00% but less than
72.00%
3.07% 72.00% but less than
76.00%
3.17% 76.00% but less than
80.00%
3.27% 80.00% but less than
84.00%
3.37% 84.00% but less than
88.00%
3.47% 88.00% but less than
92.00%
3.57% 92.00% but less than
95.00%
3.67% 95.00% but less than
97.00%
3.77% 97.00% but less than
98.20%
3.87% 98.20% but less than
99.00%
3.97% 99.00% but less than
99.40%
4.17% 99.40% but less than
99.60%
4.37% 99.60% but less than
99.70%
4.57% 99.70% but less than
99.78%
4.77% 99.78% but less than
99.85%
4.97% 99.85% but less than
99.91%
5.17% 99.91% but less than
99.96%
5.40% 99.96% to
100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio VI H
110.00% but less than 125%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
1.77% 0.00% but less than 10.00%
1.87% 10.00% but less than 15.00%
1.97% 15.00% but less than 20.00%
2.07% 20.00% but less than 25.00%
2.17% 25.00% but less than 30.00%
2.27% 30.00% but less than 35.00%
2.37% 35.00% but less than 40.00%
2.47% 40.00% but less than 44.00%
2.57% 44.00% but less than 48.00%
2.67% 48.00% but less than 52.00%
2.77% 52.00% but less than 56.00%
2.87% 56.00% but less than 60.00%
2.97% 60.00% but less than 64.00%
3.07% 64.00% but less than 68.00%
3.17% 68.00% but less than 72.00%
3.27% 72.00% but less than 76.00%
3.37% 76.00% but less than 80.00%
3.47% 80.00% but less than 84.00%
3.57% 84.00% but less than 88.00%
3.67% 88.00% but less than 92.00%
3.77% 92.00% but less than 95.00%
3.87% 95.00% but less than 97.00%
3.97% 97.00% but less than 98.20%
4.17% 98.20% but less than 99.00%
4.37% 99.00% but less than 99.50%
4.57% 99.50% but less than 99.70%
4.77% 99.70% but less than 99.79%
4.97% 99.79% but less than 99.87%
5.17% 99.87% but less than 99.94%
5.40% 99.94% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio VII H
100.00% but less than 110%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
1.97% 0.00% but less than 10.00%
2.07% 10.00% but less than 15.00%
2.17% 15.00% but less than 20.00%
2.27% 20.00% but less than 25.00%
2.37% 25.00% but less than 30.00%
2.47% 30.00% but less than 35.00%
2.57% 35.00% but less than 40.00%
2.67% 40.00% but less than 45.00%
2.77% 45.00% but less than 50.00%
2.87% 50.00% but less than 55.00%
2.97% 55.00% but less than 60.00%
3.07% 60.00% but less than 64.00%
3.17% 64.00% but less than 68.00%
3.27% 68.00% but less than 72.00%
3.37% 72.00% but less than 76.00%
3.47% 76.00% but less than 80.00%
3.57% 80.00% but less than 84.00%
3.67% 84.00% but less than 88.00%
3.77% 88.00% but less than 92.00%
3.87% 92.00% but less than 95.00%
3.97% 95.00% but less than 97.00%
4.17% 97.00% but less than 98.20%
4.37% 98.20% but less than 99.00%
4.57% 99.00% but less than 99.50%
4.77% 99.50% but less than 99.70%
4.97% 99.70% but less than 99.84%
5.17% 99.84% but less than 99.93%
5.40% 99.93% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio VIII H
Under 100%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
2.17% 0.00% but less than 10.00%
2.27% 10.00% but less than 15.00%
2.37% 15.00% but less than 20.00%
2.47% 20.00% but less than 25.00%
2.57% 25.00% but less than 30.00%
2.67% 30.00% but less than 35.00%
2.77% 35.00% but less than 40.00%
2.87% 40.00% but less than 45.00%
2.97% 45.00% but less than 50.00%
3.07% 50.00% but less than 55.00%
3.17% 55.00% but less than 60.00%
3.27% 60.00% but less than 65.00%
3.37% 65.00% but less than 70.00%
3.47% 70.00% but less than 75.00%
3.57% 75.00% but less than 80.00%
3.67% 80.00% but less than 84.00%
3.77% 84.00% but less than 88.00%
3.87% 88.00% but less than 92.00%
3.97% 92.00% but less than 95.00%
4.17% 95.00% but less than 97.00%
4.37% 97.00% but less than 98.20%
4.57% 98.20% but less than 99.00%
4.77% 99.00% but less than 99.50%
4.97% 99.50% but less than 99.80%
5.17% 99.80% but less than 99.92%
5.40% 99.92% to 100.00%
______________________________________________________________________________
(2) Notwithstanding any other provision of law, each
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 each odd-numbered year, an amount equal to three one-hundredths of a
percent of wages subject to tax 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
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 Wage Security
Fund. Moneys due pursuant to this section but not received by the department
for payment to the Wage Security Fund by June 30 of each odd-numbered year
shall be paid into the Unemployment Compensation Trust Fund.
SECTION 2.
ORS 657.462 is amended to read:
657.462. (1) Notwithstanding the provisions of ORS 657.430,
the Director of the Employment Department or the director’s authorized
representative shall, for each calendar year, compute a benefit ratio for each
employer who meets the requirements of this section. For an employer whose
record has been chargeable with benefits throughout the 12 preceding calendar
quarters ending on the computation date, the benefit ratio shall be a quotient
obtained by dividing the total benefit charges to the employer’s record in such
12 calendar quarters by the total of the employer’s taxable payrolls for the
same 12 calendar quarters. For an employer whose record has been chargeable
with benefits for at least four or more consecutive calendar quarters but less
than 12 consecutive calendar quarters and ending on the computation date, the
benefit ratio shall be the quotient obtained by dividing the total benefits
charged to the employer’s record for such consecutive calendar quarters by the
total of the employer’s taxable payrolls for the same period. Benefit ratios
shall be carried out to the sixth decimal place.
(2) A listing shall be prepared of all employers meeting
the requirements of this section and whose account is open according to
Employment Department records as of August 31 following the computation date.
This listing shall start with the employer having the lowest benefit ratio and
progress through the employer having the highest benefit ratio. The listing
shall show for each employer (a) the benefit ratio, (b) taxable payroll for the
four calendar quarters immediately preceding the computation date, and (c) a
cumulative total consisting of the sum of such employer’s taxable payroll and
the taxable payroll of all other preceding employers on the list.
(3) The department shall group all employers in accordance
with the cumulative taxable payroll percentage limits for the schedule in
effect under Table A. All employers who fall within the same group will be
assigned the tax rate for that group. However, if this grouping results in the
taxable payroll of an employer falling in two groups, such employer and any
other employer with the same benefit ratio shall be assigned the lower of the
two applicable rates. Fractions of a cent will be dropped in computing taxable
payroll limits used in Table A. The schedule in effect shall be in accordance
with the Fund Adequacy Percentage Ratios set forth in Table A.
______________________________________________________________________________
TABLE A
(Taxable Payroll referred to is the total for all the
eligible firms for the four calendar quarters preceding and ending on the
computation date)
______________________________________________________________________________
Fund Adequacy Percentage Ratio I
200% and Over
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
0.5% 0.00% but less than 10.00%
0.6% 10.00% but less than 15.00%
0.7% 15.00% but less than 20.00%
0.8% 20.00% but less than 25.00%
0.9% 25.00% but less than 30.00%
1.0% 30.00% but less than 35.00%
1.1% 35.00% but less than 40.00%
1.2% 40.00% but less than 45.00%
1.3% 45.00% but less than 50.00%
1.4% 50.00% but less than 55.00%
1.5% 55.00% but less than 60.00%
1.6% 60.00% but less than 65.00%
1.7% 65.00% but less than 69.00%
1.8% 69.00% but less than 73.00%
1.9% 73.00% but less than 77.00%
2.0% 77.00% but less than 80.00%
2.1% 80.00% but less than 83.00%
2.2% 83.00% but less than 86.00%
2.3% 86.00% but less than 89.00%
2.4% 89.00% but less than 91.00%
2.5% 91.00% but less than 93.00%
2.6% 93.00% but less than 95.00%
2.7% 95.00% but less than 96.00%
2.8% 96.00% but less than 96.90%
2.9% 96.90% but less than 97.70%
3.0% 97.70% but less than 98.40%
3.1% 98.40% but less than 98.90%
3.2% 98.90% but less than 99.30%
3.4% 99.30% but less than 99.54%
3.6% 99.54% but less than 99.63%
3.8% 99.63% but less than 99.71%
4.0% 99.71% but less than 99.78%
4.2% 99.78% but less than 99.84%
4.4% 99.84% but less than 99.89%
4.6% 99.89% but less than 99.93%
4.8% 99.93% but less than 99.96%
5.0% 99.96% but less than 99.98%
5.2% 99.98% but less than 99.99%
5.4% 99.99% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio II
190.00% but less than 200%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
0.7% 0.00% but less than 10.00%
0.8% 10.00% but less than 15.00%
0.9% 15.00% but less than 20.00%
1.0% 20.00% but less than 25.00%
1.1% 25.00% but less than 30.00%
1.2% 30.00% but less than 35.00%
1.3% 35.00% but less than 40.00%
1.4% 40.00% but less than 44.00%
1.5% 44.00% but less than 48.00%
1.6% 48.00% but less than 52.00%
1.7% 52.00% but less than 56.00%
1.8% 56.00% but less than 60.00%
1.9% 60.00% but less than 64.00%
2.0% 64.00% but less than 68.00%
2.1% 68.00% but less than 72.00%
2.2% 72.00% but less than 76.00%
2.3% 76.00% but less than 79.00%
2.4% 79.00% but less than 82.00%
2.5% 82.00% but less than 85.00%
2.6% 85.00% but less than 88.00%
2.7% 88.00% but less than 90.00%
2.8% 90.00% but less than 92.00%
2.9% 92.00% but less than 93.50%
3.0% 93.50% but less than 94.90%
3.1% 94.90% but less than 96.20%
3.2% 96.20% but less than 97.40%
3.4% 97.40% but less than 98.54%
3.6% 98.54% but less than 99.54%
3.8% 99.54% but less than 99.63%
4.0% 99.63% but less than 99.71%
4.2% 99.71% but less than 99.78%
4.4% 99.78% but less than 99.84%
4.6% 99.84% but less than 99.89%
4.8% 99.89% but less than 99.93%
5.0% 99.93% but less than 99.96%
5.2% 99.96% but less than 99.98%
5.4% 99.98% to 100.00%
______________________________________________________________________________
[_____________________________________________________________________________]
[Fund Adequacy Percentage Ratio III
170.00% but
less than 190%
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of
Total Taxable Payroll)
1.0% 0.00% but less than
10.00%
1.1% 10.00% but less than
15.00%
1.2% 15.00% but less than
20.00%
1.3% 20.00% but less than
24.00%
1.4% 24.00% but less than
28.00%
1.5% 28.00% but less than
32.00%
1.6% 32.00% but less than
36.00%
1.7% 36.00% but less than
40.00%
1.8% 40.00% but less than
44.00%
1.9% 44.00% but less than
48.00%
2.0% 48.00% but less than
52.00%
2.1% 52.00% but less than
56.00%
2.2% 56.00% but less than
60.00%
2.3% 60.00% but less than
64.00%
2.4% 64.00% but less than
68.00%
2.5% 68.00% but less than
72.00%
2.6% 72.00% but less than
76.00%
2.7% 76.00% but less than
80.00%
2.8% 80.00% but less than
84.00%
2.9% 84.00% but less than
87.00%
3.0% 87.00% but less than
90.00%
3.1% 90.00% but less than
93.00%
3.2% 93.00% but less than
95.00%
3.3% 95.00% but less than
97.00%
3.4% 97.00% but less than
98.20%
3.6% 98.20% but less than
99.00%
3.8% 99.00% but less than
99.43%
4.0% 99.43% but less than
99.63%
4.2% 99.63% but less than
99.72%
4.4% 99.72% but less than
99.79%
4.6% 99.79% but less than
99.85%
4.8% 99.85% but less than
99.90%
5.0% 99.90% but less than
99.94%
5.2% 99.94% but less than
99.97%
5.4% 99.97%
to 100.00%]
[____________________________________________________________________________]
[____________________________________________________________________________]
[Fund Adequacy Percentage Ratio IV
145.00% but
less than 170%
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of
Total Taxable Payroll)
1.5% 0.00% but less than
10.00%
1.6% 10.00% but less than
15.00%
1.7% 15.00% but less than
20.00%
1.8% 20.00% but less than
24.00%
1.9% 24.00% but less than
28.00%
2.0% 28.00% but less than
32.00%
2.1% 32.00% but less than
36.00%
2.2% 36.00% but less than
40.00%
2.3% 40.00% but less than
44.00%
2.4% 44.00% but less than
48.00%
2.5% 48.00% but less than
52.00%
2.6% 52.00% but less than
56.00%
2.7% 56.00% but less than
60.00%
2.8% 60.00% but less than
64.00%
2.9% 64.00% but less than
68.00%
3.0% 68.00% but less than
72.00%
3.1% 72.00% but less than
76.00%
3.2% 76.00% but less than
80.00%
3.3% 80.00% but less than
84.00%
3.4% 84.00% but less than
88.00%
3.5% 88.00% but less than
92.00%
3.6% 92.00% but less than
95.00%
3.7% 95.00% but less than
97.00%
3.8% 97.00% but less than
98.20%
3.9% 98.20% but less than
99.00%
4.0% 99.00% but less than
99.40%
4.2% 99.40% but less than
99.60%
4.4% 99.60% but less than
99.70%
4.6% 99.70% but less than
99.78%
4.8% 99.78% but less than
99.85%
5.0% 99.85% but less than
99.91%
5.2% 99.91% but less than
99.96%
5.4% 99.96%
to 100.00%]
[____________________________________________________________________________]
[____________________________________________________________________________]
[Fund Adequacy
Percentage Ratio V
125.00% but
less than 145%
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of
Total Taxable Payroll)
1.6% 0.00% but less than
10.00%
1.7% 10.00% but less than
15.00%
1.8% 15.00% but less than
20.00%
1.9% 20.00% but less than
25.00%
2.0% 25.00% but less than
29.00%
2.1% 29.00% but less than
33.00%
2.2% 33.00% but less than
37.00%
2.3% 37.00% but less than
41.00%
2.4% 41.00% but less than
45.00%
2.5% 45.00% but less than
49.00%
2.6% 49.00% but less than
53.00%
2.7% 53.00% but less than
57.00%
2.8% 57.00% but less than
61.00%
2.9% 61.00% but less than
65.00%
3.0% 65.00% but less than
69.00%
3.1% 69.00% but less than
73.00%
3.2% 73.00% but less than
77.00%
3.3% 77.00% but less than
81.00%
3.4% 81.00% but less than
85.00%
3.5% 85.00% but less than
89.00%
3.6% 89.00% but less than
92.00%
3.7% 92.00% but less than
95.00%
3.8% 95.00% but less than
97.00%
3.9% 97.00% but less than
98.20%
4.0% 98.20% but less than
99.00%
4.2% 99.00% but less than
99.50%
4.4% 99.50% but less than
99.65%
4.6% 99.65% but less than
99.74%
4.8% 99.74% but less than
99.82%
5.0% 99.82% but less than
99.89%
5.2% 99.89% but less than
99.95%
5.4% 99.95%
to 100.00%]
[____________________________________________________________________________]
____________________________________________________________________________
Fund Adequacy
Percentage Ratio III
170.00% but
less than 190%
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of
Total Taxable Payroll)
0.9% 0.00% but less than
10.00%
1.0% 10.00% but less than
15.00%
1.1% 15.00% but less than
20.00%
1.2% 20.00% but less than
24.00%
1.3% 24.00% but less than
28.00%
1.4% 28.00% but less than
32.00%
1.5% 32.00% but less than
36.00%
1.6% 36.00% but less than
40.00%
1.7% 40.00% but less than
44.00%
1.8% 44.00% but less than
48.00%
1.9% 48.00% but less than
52.00%
2.0% 52.00% but less than
56.00%
2.1% 56.00% but less than
60.00%
2.2% 60.00% but less than
64.00%
2.3% 64.00% but less than
68.00%
2.4% 68.00% but less than
72.00%
2.5% 72.00% but less than
76.00%
2.6% 76.00% but less than
80.00%
2.7% 80.00% but less than
84.00%
2.8% 84.00% but less than
87.00%
2.9% 87.00% but less than
90.00%
3.0% 90.00% but less than
93.00%
3.1% 93.00% but less than
95.00%
3.2% 95.00% but less than
97.00%
3.4% 97.00% but less than
98.20%
3.6% 98.20% but less than
99.00%
3.8% 99.00% but less than
99.43%
4.0% 99.43% but less than
99.63%
4.2% 99.63% but less than
99.72%
4.4% 99.72% but less than
99.79%
4.6% 99.79% but less than
99.85%
4.8% 99.85% but less than
99.90%
5.0% 99.90% but less than
99.94%
5.2% 99.94% but less than
99.97%
5.4% 99.97%
to 100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy
Percentage Ratio IV
145.00% but
less than 170%
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of
Total Taxable Payroll)
1.2% 0.00% but less than
10.00%
1.3% 10.00% but less than
15.00%
1.4% 15.00% but less than
20.00%
1.5% 20.00% but less than
24.00%
1.6% 24.00% but less than
28.00%
1.7% 28.00% but less than
32.00%
1.8% 32.00% but less than
36.00%
1.9% 36.00% but less than
40.00%
2.0% 40.00% but less than
44.00%
2.1% 44.00% but less than
48.00%
2.2% 48.00% but less than
52.00%
2.3% 52.00% but less than
56.00%
2.4% 56.00% but less than
60.00%
2.5% 60.00% but less than
64.00%
2.6% 64.00% but less than
68.00%
2.7% 68.00% but less than
72.00%
2.8% 72.00% but less than
76.00%
2.9% 76.00% but less than
80.00%
3.0% 80.00% but less than
84.00%
3.1% 84.00% but less than
88.00%
3.2% 88.00% but less than
92.00%
3.3% 92.00% but less than
95.00%
3.4% 95.00% but less than
97.00%
3.6% 97.00% but less than
98.20%
3.8% 98.20% but less than
99.00%
4.0% 99.00% but less than
99.40%
4.2% 99.40% but less than
99.60%
4.4% 99.60% but less than
99.70%
4.6% 99.70% but less than
99.78%
4.8% 99.78% but less than
99.85%
5.0% 99.85% but less than
99.91%
5.2% 99.91% but less than
99.96%
5.4% 99.96%
to 100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund Adequacy
Percentage Ratio V
125.00% but
less than 145%
Tax Rate Cumulative Taxable
Payroll Limits
(Percentage of
Total Taxable Payroll)
1.5% 0.00% but less than
10.00%
1.6% 10.00% but less than
15.00%
1.7% 15.00% but less than
20.00%
1.8% 20.00% but less than
24.00%
1.9% 24.00% but less than
28.00%
2.0% 28.00% but less than
32.00%
2.1% 32.00% but less than
36.00%
2.2% 36.00% but less than
40.00%
2.3% 40.00% but less than
44.00%
2.4% 44.00% but less than
48.00%
2.5% 48.00% but less than
52.00%
2.6% 52.00% but less than
56.00%
2.7% 56.00% but less than
60.00%
2.8% 60.00% but less than
64.00%
2.9% 64.00% but less than
68.00%
3.0% 68.00% but less than
72.00%
3.1% 72.00% but less than
76.00%
3.2% 76.00% but less than
80.00%
3.3% 80.00% but less than
84.00%
3.4% 84.00% but less than
88.00%
3.5% 88.00% but less than
92.00%
3.6% 92.00% but less than
95.00%
3.7% 95.00% but less than
97.00%
3.8% 97.00% but less than
98.20%
3.9% 98.20% but less than
99.00%
4.0% 99.00% but less than
99.40%
4.2% 99.40% but less than
99.60%
4.4% 99.60% but less than
99.70%
4.6% 99.70% but less than
99.78%
4.8% 99.78% but less than
99.85%
5.0% 99.85% but less than
99.91%
5.2% 99.91% but less than
99.96%
5.4% 99.96%
to 100.00%
____________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio VI
110.00% but less than 125%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
1.8% 0.00% but less than 10.00%
1.9% 10.00% but less than 15.00%
2.0% 15.00% but less than 20.00%
2.1% 20.00% but less than 25.00%
2.2% 25.00% but less than 30.00%
2.3% 30.00% but less than 35.00%
2.4% 35.00% but less than 40.00%
2.5% 40.00% but less than 44.00%
2.6% 44.00% but less than 48.00%
2.7% 48.00% but less than 52.00%
2.8% 52.00% but less than 56.00%
2.9% 56.00% but less than 60.00%
3.0% 60.00% but less than 64.00%
3.1% 64.00% but less than 68.00%
3.2% 68.00% but less than 72.00%
3.3% 72.00% but less than 76.00%
3.4% 76.00% but less than 80.00%
3.5% 80.00% but less than 84.00%
3.6% 84.00% but less than 88.00%
3.7% 88.00% but less than 92.00%
3.8% 92.00% but less than 95.00%
3.9% 95.00% but less than 97.00%
4.0% 97.00% but less than 98.20%
4.2% 98.20% but less than 99.00%
4.4% 99.00% but less than 99.50%
4.6% 99.50% but less than 99.70%
4.8% 99.70% but less than 99.79%
5.0% 99.79% but less than 99.87%
5.2% 99.87% but less than 99.94%
5.4% 99.94% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio VII
100.00% but less than 110%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
2.0% 0.00% but less than 10.00%
2.1% 10.00% but less than 15.00%
2.2% 15.00% but less than 20.00%
2.3% 20.00% but less than 25.00%
2.4% 25.00% but less than 30.00%
2.5% 30.00% but less than 35.00%
2.6% 35.00% but less than 40.00%
2.7% 40.00% but less than 45.00%
2.8% 45.00% but less than 50.00%
2.9% 50.00% but less than 55.00%
3.0% 55.00% but less than 60.00%
3.1% 60.00% but less than 64.00%
3.2% 64.00% but less than 68.00%
3.3% 68.00% but less than 72.00%
3.4% 72.00% but less than 76.00%
3.5% 76.00% but less than 80.00%
3.6% 80.00% but less than 84.00%
3.7% 84.00% but less than 88.00%
3.8% 88.00% but less than 92.00%
3.9% 92.00% but less than 95.00%
4.0% 95.00% but less than 97.00%
4.2% 97.00% but less than 98.20%
4.4% 98.20% but less than 99.00%
4.6% 99.00% but less than 99.50%
4.8% 99.50% but less than 99.70%
5.0% 99.70% but less than 99.84%
5.2% 99.84% but less than 99.93%
5.4% 99.93% to 100.00%
______________________________________________________________________________
______________________________________________________________________________
Fund Adequacy Percentage Ratio VIII
Under 100%
Tax Rate Cumulative Taxable Payroll Limits
(Percentage of Total Taxable Payroll)
2.2% 0.00% but less than 10.00%
2.3% 10.00% but less than 15.00%
2.4% 15.00% but less than 20.00%
2.5% 20.00% but less than 25.00%
2.6% 25.00% but less than 30.00%
2.7% 30.00% but less than 35.00%
2.8% 35.00% but less than 40.00%
2.9% 40.00% but less than 45.00%
3.0% 45.00% but less than 50.00%
3.1% 50.00% but less than 55.00%
3.2% 55.00% but less than 60.00%
3.3% 60.00% but less than 65.00%
3.4% 65.00% but less than 70.00%
3.5% 70.00% but less than 75.00%
3.6% 75.00% but less than 80.00%
3.7% 80.00% but less than 84.00%
3.8% 84.00% but less than 88.00%
3.9% 88.00% but less than 92.00%
4.0% 92.00% but less than 95.00%
4.2% 95.00% but less than 97.00%
4.4% 97.00% but less than 98.20%
4.6% 98.20% but less than 99.00%
4.8% 99.00% but less than 99.50%
5.0% 99.50% but less than 99.80%
5.2% 99.80% but less than 99.92%
5.4% 99.92% to 100.00%
______________________________________________________________________________
SECTION 3.
The amendments to ORS 657.439 and
657.462 by sections 1 and 2 of this 2001 Act apply to unemployment insurance
tax reporting periods beginning on or after January 1, 2002.
Approved by the Governor
July 31, 2001
Filed in the office of
Secretary of State July 31, 2001
Effective date January 1,
2002
__________