Chapter 183 Oregon Laws 2005
AN ACT
HB 2127
Relating to amounts collected for unemployment insurance tax; creating new provisions; amending ORS 652.409, 657.095, 657.435, 657.439, 657.459, 657.462, 657.783, 657.822 and 657.845; and repealing ORS 657.845.
Be It Enacted by the People of the State of
Oregon:
SECTION 1. Section 2 of this 2005 Act is added to and made a part of ORS 657.430 to 657.462.
SECTION 2. (1) Notwithstanding the tax rate imposed by ORS 657.462 and subject to the tax rate imposed by ORS 657.439, for wages paid during a calendar quarter, the tax rate paid by each employer subject to ORS 657.435 and 657.462 shall be determined in accordance with schedule I B, II B, III B, IV B, V B, VI B, VII B or VIII B, 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 B
200%
and Over
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
0.41% 0.00%
but less than 10.00%
0.51% 10.00%
but less than 15.00%
0.61% 15.00%
but less than 20.00%
0.71% 20.00%
but less than 25.00%
0.81% 25.00%
but less than 30.00%
0.91% 30.00%
but less than 35.00%
1.01% 35.00%
but less than 40.00%
1.11% 40.00%
but less than 45.00%
1.21% 45.00%
but less than 50.00%
1.31% 50.00%
but less than 55.00%
1.41% 55.00%
but less than 60.00%
1.51% 60.00%
but less than 65.00%
1.61% 65.00%
but less than 69.00%
1.71% 69.00%
but less than 73.00%
1.81% 73.00%
but less than 77.00%
1.91% 77.00%
but less than 80.00%
2.01% 80.00%
but less than 83.00%
2.11% 83.00%
but less than 86.00%
2.21% 86.00%
but less than 89.00%
2.31% 89.00%
but less than 91.00%
2.41% 91.00%
but less than 93.00%
2.51% 93.00%
but less than 95.00%
2.61% 95.00%
but less than 96.00%
2.71% 96.00%
but less than 96.90%
2.81% 96.90%
but less than 97.70%
2.91% 97.70%
but less than 98.40%
3.01% 98.40%
but less than 98.90%
3.11% 98.90%
but less than 99.30%
3.31% 99.30%
but less than 99.54%
3.51% 99.54%
but less than 99.63%
3.71% 99.63%
but less than 99.71%
3.91% 99.71%
but less than 99.78%
4.11% 99.78%
but less than 99.84%
4.31% 99.84%
but less than 99.89%
4.51% 99.89%
but less than 99.93%
4.71% 99.93%
but less than 99.96%
4.91% 99.96%
but less than 99.98%
5.11% 99.98%
but less than 99.99%
5.40% 99.99%
to 100%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio II B
190.00%
but less than 200%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
0.61% 0.00%
but less than 10.00%
0.71% 10.00%
but less than 15.00%
0.81% 15.00%
but less than 20.00%
0.91% 20.00%
but less than 25.00%
1.01% 25.00%
but less than 30.00%
1.11% 30.00%
but less than 35.00%
1.21% 35.00%
but less than 40.00%
1.31% 40.00%
but less than 44.00%
1.41% 44.00%
but less than 48.00%
1.51% 48.00%
but less than 52.00%
1.61% 52.00%
but less than 56.00%
1.71% 56.00%
but less than 60.00%
1.81% 60.00%
but less than 64.00%
1.91% 64.00%
but less than 68.00%
2.01% 68.00%
but less than 72.00%
2.11% 72.00%
but less than 76.00%
2.21% 76.00%
but less than 79.00%
2.31% 79.00%
but less than 82.00%
2.41% 82.00%
but less than 85.00%
2.51% 85.00%
but less than 88.00%
2.61% 88.00%
but less than 90.00%
2.71% 90.00%
but less than 92.00%
2.81% 92.00%
but less than 93.50%
2.91% 93.50%
but less than 94.90%
3.01% 94.90%
but less than 96.20%
3.11% 96.20%
but less than 97.40%
3.31% 97.40%
but less than 98.54%
3.51% 98.54%
but less than 99.54%
3.71% 99.54%
but less than 99.63%
3.91% 99.63%
but less than 99.71%
4.11% 99.71%
but less than 99.78%
4.31% 99.78%
but less than 99.84%
4.51% 99.84%
but less than 99.89%
4.71% 99.89%
but less than 99.93%
4.91% 99.93%
but less than 99.96%
5.11% 99.96%
but less than 99.98%
5.40% 99.98%
to 100%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio III B
170.00%
but less than 190%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
0.81% 0.00%
but less than 10.00%
0.91% 10.00%
but less than 15.00%
1.01% 15.00%
but less than 20.00%
1.11% 20.00%
but less than 24.00%
1.21% 24.00%
but less than 28.00%
1.31% 28.00%
but less than 32.00%
1.41% 32.00%
but less than 36.00%
1.51% 36.00%
but less than 40.00%
1.61% 40.00%
but less than 44.00%
1.71% 44.00%
but less than 48.00%
1.81% 48.00%
but less than 52.00%
1.91% 52.00%
but less than 56.00%
2.01% 56.00%
but less than 60.00%
2.11% 60.00%
but less than 64.00%
2.21% 64.00%
but less than 68.00%
2.31% 68.00%
but less than 72.00%
2.41% 72.00%
but less than 76.00%
2.51% 76.00%
but less than 80.00%
2.61% 80.00%
but less than 84.00%
2.71% 84.00%
but less than 87.00%
2.81% 87.00%
but less than 90.00%
2.91% 90.00%
but less than 93.00%
3.01% 93.00%
but less than 95.00%
3.11% 95.00%
but less than 97.00%
3.31% 97.00%
but less than 98.20%
3.51% 98.20%
but less than 99.00%
3.71% 99.00%
but less than 99.43%
3.91% 99.43%
but less than 99.63%
4.11% 99.63%
but less than 99.72%
4.31% 99.72%
but less than 99.79%
4.51% 99.79%
but less than 99.85%
4.71% 99.85%
but less than 99.90%
4.91% 99.90%
but less than 99.94%
5.11% 99.94%
but less than 99.97%
5.40% 99.97%
to 100%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio IV B
145.00%
but less than 170%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
1.11% 0.00%
but less than 10.00%
1.21% 10.00%
but less than 15.00%
1.31% 15.00%
but less than 20.00%
1.41% 20.00%
but less than 24.00%
1.51% 24.00%
but less than 28.00%
1.61% 28.00%
but less than 32.00%
1.71% 32.00%
but less than 36.00%
1.81% 36.00%
but less than 40.00%
1.91% 40.00%
but less than 44.00%
2.01% 44.00%
but less than 48.00%
2.11% 48.00%
but less than 52.00%
2.21% 52.00%
but less than 56.00%
2.31% 56.00%
but less than 60.00%
2.41% 60.00%
but less than 64.00%
2.51% 64.00%
but less than 68.00%
2.61% 68.00%
but less than 72.00%
2.71% 72.00%
but less than 76.00%
2.81% 76.00%
but less than 80.00%
2.91% 80.00%
but less than 84.00%
3.01% 84.00%
but less than 88.00%
3.11% 88.00%
but less than 92.00%
3.21% 92.00%
but less than 95.00%
3.31% 95.00%
but less than 97.00%
3.51% 97.00%
but less than 98.20%
3.71% 98.20%
but less than 99.00%
3.91% 99.00%
but less than 99.40%
4.11% 99.40%
but less than 99.60%
4.31% 99.60%
but less than 99.70%
4.51% 99.70%
but less than 99.78%
4.71% 99.78%
but less than 99.85%
4.91% 99.85%
but less than 99.91%
5.11% 99.91%
but less than 99.96%
5.40% 99.96%
to 100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio V B
125.00%
but less than 145%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
1.41% 0.00%
but less than 10.00%
1.51% 10.00%
but less than 15.00%
1.61% 15.00%
but less than 20.00%
1.71% 20.00%
but less than 24.00%
1.81% 24.00%
but less than 28.00%
1.91% 28.00%
but less than 32.00%
2.01% 32.00%
but less than 36.00%
2.11% 36.00%
but less than 40.00%
2.21% 40.00%
but less than 44.00%
2.31% 44.00%
but less than 48.00%
2.41% 48.00%
but less than 52.00%
2.51% 52.00%
but less than 56.00%
2.61% 56.00%
but less than 60.00%
2.71% 60.00%
but less than 64.00%
2.81% 64.00%
but less than 68.00%
2.91% 68.00%
but less than 72.00%
3.01% 72.00%
but less than 76.00%
3.11% 76.00%
but less than 80.00%
3.21% 80.00%
but less than 84.00%
3.31% 84.00%
but less than 88.00%
3.41% 88.00%
but less than 92.00%
3.51% 92.00%
but less than 95.00%
3.61% 95.00%
but less than 97.00%
3.71% 97.00%
but less than 98.20%
3.81% 98.20%
but less than 99.00%
3.91% 99.00%
but less than 99.40%
4.11% 99.40%
but less than 99.60%
4.31% 99.60%
but less than 99.70%
4.51% 99.70%
but less than 99.78%
4.71% 99.78%
but less than 99.85%
4.91% 99.85%
but less than 99.91%
5.11% 99.91%
but less than 99.96%
5.40% 99.96%
to 100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio VI B
110.00%
but less than 125%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
1.71% 0.00%
but less than 10.00%
1.81% 10.00%
but less than 15.00%
1.91% 15.00%
but less than 20.00%
2.01% 20.00%
but less than 25.00%
2.11% 25.00%
but less than 30.00%
2.21% 30.00%
but less than 35.00%
2.31% 35.00%
but less than 40.00%
2.41% 40.00%
but less than 44.00%
2.51% 44.00%
but less than 48.00%
2.61% 48.00%
but less than 52.00%
2.71% 52.00%
but less than 56.00%
2.81% 56.00%
but less than 60.00%
2.91% 60.00%
but less than 64.00%
3.01% 64.00%
but less than 68.00%
3.11% 68.00%
but less than 72.00%
3.21% 72.00%
but less than 76.00%
3.31% 76.00%
but less than 80.00%
3.41% 80.00%
but less than 84.00%
3.51% 84.00%
but less than 88.00%
3.61% 88.00%
but less than 92.00%
3.71% 92.00%
but less than 95.00%
3.81% 95.00%
but less than 97.00%
3.91% 97.00%
but less than 98.20%
4.11% 98.20%
but less than 99.00%
4.31% 99.00%
but less than 99.50%
4.51% 99.50%
but less than 99.70%
4.71% 99.70%
but less than 99.79%
4.91% 99.79%
but less than 99.87%
5.11% 99.87%
but less than 99.94%
5.40% 99.94%
to 100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio VII B
100.00%
but less than 110%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
1.91% 0.00%
but less than 10.00%
2.01% 10.00%
but less than 15.00%
2.11% 15.00%
but less than 20.00%
2.21% 20.00%
but less than 25.00%
2.31% 25.00%
but less than 30.00%
2.41% 30.00%
but less than 35.00%
2.51% 35.00%
but less than 40.00%
2.61% 40.00%
but less than 45.00%
2.71% 45.00%
but less than 50.00%
2.81% 50.00%
but less than 55.00%
2.91% 55.00%
but less than 60.00%
3.01% 60.00%
but less than 64.00%
3.11% 64.00%
but less than 68.00%
3.21% 68.00%
but less than 72.00%
3.31% 72.00%
but less than 76.00%
3.41% 76.00%
but less than 80.00%
3.51% 80.00%
but less than 84.00%
3.61% 84.00%
but less than 88.00%
3.71% 88.00%
but less than 92.00%
3.81% 92.00%
but less than 95.00%
3.91% 95.00%
but less than 97.00%
4.11% 97.00%
but less than 98.20%
4.31% 98.20%
but less than 99.00%
4.51% 99.00%
but less than 99.50%
4.71% 99.50%
but less than 99.70%
4.91% 99.70%
but less than 99.84%
5.11% 99.84%
but less than 99.93%
5.40% 99.93%
to 100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio VIII B
Under
100%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
2.11% 0.00%
but less than 10.00%
2.21% 10.00%
but less than 15.00%
2.31% 15.00%
but less than 20.00%
2.41% 20.00%
but less than 25.00%
2.51% 25.00%
but less than 30.00%
2.61% 30.00%
but less than 35.00%
2.71% 35.00%
but less than 40.00%
2.81% 40.00%
but less than 45.00%
2.91% 45.00%
but less than 50.00%
3.01% 50.00%
but less than 55.00%
3.11% 55.00%
but less than 60.00%
3.21% 60.00%
but less than 65.00%
3.31% 65.00%
but less than 70.00%
3.41% 70.00%
but less than 75.00%
3.51% 75.00%
but less than 80.00%
3.61% 80.00%
but less than 84.00%
3.71% 84.00%
but less than 88.00%
3.81% 88.00%
but less than 92.00%
3.91% 92.00%
but less than 95.00%
4.11% 95.00%
but less than 97.00%
4.31% 97.00%
but less than 98.20%
4.51% 98.20%
but less than 99.00%
4.71% 99.00%
but less than 99.50%
4.91% 99.50%
but less than 99.80%
5.11% 99.80%
but less than 99.92%
5.40% 99.92%
to 100.00%
____________________________________________________________________________
(2) Notwithstanding the tax rate imposed by ORS 657.462, each 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 an amount equal to nine 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 Supplemental Employment Department Administration Fund.
SECTION 3. ORS 657.783 is amended to read:
657.783. (1) There is established in the State Treasury, separate and distinct from the General Fund, the Supplemental Employment Department Administration Fund. [Such] The Supplemental Employment Department Administration Fund shall consist of moneys collected or received by the Employment Department pursuant to section 3, chapter 449, Oregon Laws 1987, and ORS 657.439 and section 2 of this 2005 Act.
(2) All income earned on moneys in the Supplemental Employment Department Administration Fund invested by the State Treasurer shall accrue to the fund. Any balance in [this] the fund shall not lapse at any time. All moneys in the fund are appropriated continuously to the [Employment] department for the payment of expenses of administration of this chapter for which federal funding has been reduced, eliminated or otherwise is not available, and which has been authorized in the legislatively approved budget of the [Employment] department.
SECTION 4. ORS 657.095 is amended to read:
657.095. (1) As used in this chapter, unless the context requires otherwise, “payroll” means [and includes] all wages paid to employees in any employment subject to this chapter. However, for payroll tax purposes pursuant to this chapter, “wages” excludes remuneration received by an employee from each employer in any calendar year [after December 31, 1975, which] that is in excess of an amount obtained by multiplying the average annual wage for the second preceding calendar year by 0.80 and rounding the result to the nearest multiple of [$1,000] $100. The average annual wage shall be determined by dividing the total wages paid by subject employers during the year by the average monthly employment reported by subject employers for the year. However, [“payroll” as used in this section shall] a payroll, as calculated pursuant to this section, may not in any year be less than the amount in effect during the preceding calendar year.
(2) The remuneration paid by an employer located in this state for work performed in other states by an employee who works part of the time in a calendar year in this and other states shall be included in [“payroll,” as defined in subsection (1) of this section,] payroll when the work in [said] the other states is covered by unemployment insurance laws. [Proof of the payment of payroll taxes on the wages of the employee while working in such other states shall be in such manner as the Director of the Employment Department shall prescribe.] The Director of the Employment Department shall prescribe the manner of providing proof of the payment of payroll taxes on the wages of an employee earned while working in other states.
SECTION 5. ORS 657.435 is amended to read:
657.435. For each calendar year [beginning after December 31, 1977], an employer’s tax rate shall be that rate assigned in this section to the applicable schedule I through VIII of Table A, ORS 657.462 in effect for such calendar year unless and until there have been 12 consecutive months immediately preceding the computation date, except as otherwise provided, throughout which the employer’s account has been chargeable with benefits.
______________________________________________________________________________
Schedule of Table A, Tax Rate
ORS 657.462 Assigned
I [2.7%] 2.0%
II [2.8%] 2.1%
III [3.0%] 2.4%
IV [3.1%] 2.6%
V [3.2%] 2.9%
VI [3.3%] 3.1%
VII [3.4%] 3.2%
VIII [3.5%] 3.3%
______________________________________________________________________________
SECTION 6. ORS 657.439 is amended to read:
657.439. (1) [Notwithstanding ORS 657.435 and 657.462] Notwithstanding the tax rate imposed by ORS 657.462 and notwithstanding section 2 of this 2005 Act, 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] I C, II C, III C, IV C, V C, VI C, VII C or VIII C, 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)
0.87% 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%
[____________________________________________________________________________]
____________________________________________________________________________
Fund
Adequacy Percentage Ratio I C
200%
and Over
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
0.38% 0.00%
but less than 10.00%
0.48% 10.00%
but less than 15.00%
0.58% 15.00%
but less than 20.00%
0.68% 20.00%
but less than 25.00%
0.78% 25.00%
but less than 30.00%
0.88% 30.00%
but less than 35.00%
0.98% 35.00%
but less than 40.00%
1.08% 40.00%
but less than 45.00%
1.18% 45.00%
but less than 50.00%
1.28% 50.00%
but less than 55.00%
1.38% 55.00%
but less than 60.00%
1.48% 60.00%
but less than 65.00%
1.58% 65.00%
but less than 69.00%
1.68% 69.00%
but less than 73.00%
1.78% 73.00%
but less than 77.00%
1.88% 77.00%
but less than 80.00%
1.98% 80.00%
but less than 83.00%
2.08% 83.00%
but less than 86.00%
2.18% 86.00%
but less than 89.00%
2.28% 89.00%
but less than 91.00%
2.38% 91.00%
but less than 93.00%
2.48% 93.00%
but less than 95.00%
2.58% 95.00%
but less than 96.00%
2.68% 96.00%
but less than 96.90%
2.78% 96.90%
but less than 97.70%
2.88% 97.70%
but less than 98.40%
2.98% 98.40%
but less than 98.90%
3.08% 98.90%
but less than 99.30%
3.28% 99.30%
but less than 99.54%
3.48% 99.54%
but less than 99.63%
3.68% 99.63%
but less than 99.71%
3.88% 99.71%
but less than 99.78%
4.08% 99.78%
but less than 99.84%
4.28% 99.84%
but less than 99.89%
4.48% 99.89%
but less than 99.93%
4.68% 99.93%
but less than 99.96%
4.88% 99.96%
but less than 99.98%
5.08% 99.98%
but less than 99.99%
5.40% 99.99%
to 100%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio II C
190.00%
but less than 200%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
0.58% 0.00%
but less than 10.00%
0.68% 10.00%
but less than 15.00%
0.78% 15.00%
but less than 20.00%
0.88% 20.00%
but less than 25.00%
0.98% 25.00%
but less than 30.00%
1.08% 30.00%
but less than 35.00%
1.18% 35.00%
but less than 40.00%
1.28% 40.00%
but less than 44.00%
1.38% 44.00%
but less than 48.00%
1.48% 48.00%
but less than 52.00%
1.58% 52.00%
but less than 56.00%
1.68% 56.00%
but less than 60.00%
1.78% 60.00%
but less than 64.00%
1.88% 64.00%
but less than 68.00%
1.98% 68.00%
but less than 72.00%
2.08% 72.00%
but less than 76.00%
2.18% 76.00%
but less than 79.00%
2.28% 79.00%
but less than 82.00%
2.38% 82.00%
but less than 85.00%
2.48% 85.00%
but less than 88.00%
2.58% 88.00%
but less than 90.00%
2.68% 90.00%
but less than 92.00%
2.78% 92.00%
but less than 93.50%
2.88% 93.50%
but less than 94.90%
2.98% 94.90%
but less than 96.20%
3.08% 96.20%
but less than 97.40%
3.28% 97.40%
but less than 98.54%
3.48% 98.54%
but less than 99.54%
3.68% 99.54%
but less than 99.63%
3.88% 99.63%
but less than 99.71%
4.08% 99.71%
but less than 99.78%
4.28% 99.78%
but less than 99.84%
4.48% 99.84%
but less than 99.89%
4.68% 99.89%
but less than 99.93%
4.88% 99.93%
but less than 99.96%
5.08% 99.96%
but less than 99.98%
5.40% 99.98%
to 100%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio III C
170.00%
but less than 190%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
0.78% 0.00%
but less than 10.00%
0.88% 10.00%
but less than 15.00%
0.98% 15.00%
but less than 20.00%
1.08% 20.00%
but less than 24.00%
1.18% 24.00%
but less than 28.00%
1.28% 28.00%
but less than 32.00%
1.38% 32.00%
but less than 36.00%
1.48% 36.00%
but less than 40.00%
1.58% 40.00%
but less than 44.00%
1.68% 44.00%
but less than 48.00%
1.78% 48.00%
but less than 52.00%
1.88% 52.00%
but less than 56.00%
1.98% 56.00%
but less than 60.00%
2.08% 60.00%
but less than 64.00%
2.18% 64.00%
but less than 68.00%
2.28% 68.00%
but less than 72.00%
2.38% 72.00%
but less than 76.00%
2.48% 76.00%
but less than 80.00%
2.58% 80.00%
but less than 84.00%
2.68% 84.00%
but less than 87.00%
2.78% 87.00%
but less than 90.00%
2.88% 90.00%
but less than 93.00%
2.98% 93.00%
but less than 95.00%
3.08% 95.00%
but less than 97.00%
3.28% 97.00%
but less than 98.20%
3.48% 98.20%
but less than 99.00%
3.68% 99.00%
but less than 99.43%
3.88% 99.43%
but less than 99.63%
4.08% 99.63%
but less than 99.72%
4.28% 99.72%
but less than 99.79%
4.48% 99.79%
but less than 99.85%
4.68% 99.85%
but less than 99.90%
4.88% 99.90%
but less than 99.94%
5.08% 99.94%
but less than 99.97%
5.40% 99.97%
to 100%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio IV C
145.00%
but less than 170%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
1.08% 0.00%
but less than 10.00%
1.18% 10.00%
but less than 15.00%
1.28% 15.00%
but less than 20.00%
1.38% 20.00%
but less than 24.00%
1.48% 24.00%
but less than 28.00%
1.58% 28.00%
but less than 32.00%
1.68% 32.00%
but less than 36.00%
1.78% 36.00%
but less than 40.00%
1.88% 40.00%
but less than 44.00%
1.98% 44.00%
but less than 48.00%
2.08% 48.00%
but less than 52.00%
2.18% 52.00%
but less than 56.00%
2.28% 56.00%
but less than 60.00%
2.38% 60.00%
but less than 64.00%
2.48% 64.00%
but less than 68.00%
2.58% 68.00%
but less than 72.00%
2.68% 72.00%
but less than 76.00%
2.78% 76.00%
but less than 80.00%
2.88% 80.00%
but less than 84.00%
2.98% 84.00%
but less than 88.00%
3.08% 88.00%
but less than 92.00%
3.18% 92.00%
but less than 95.00%
3.28% 95.00%
but less than 97.00%
3.48% 97.00%
but less than 98.20%
3.68% 98.20%
but less than 99.00%
3.88% 99.00%
but less than 99.40%
4.08% 99.40%
but less than 99.60%
4.28% 99.60%
but less than 99.70%
4.48% 99.70%
but less than 99.78%
4.68% 99.78%
but less than 99.85%
4.88% 99.85%
but less than 99.91%
5.08% 99.91%
but less than 99.96%
5.40% 99.96%
to 100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio V C
125.00%
but less than 145%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
1.38% 0.00%
but less than 10.00%
1.48% 10.00%
but less than 15.00%
1.58% 15.00%
but less than 20.00%
1.68% 20.00%
but less than 24.00%
1.78% 24.00%
but less than 28.00%
1.88% 28.00%
but less than 32.00%
1.98% 32.00%
but less than 36.00%
2.08% 36.00%
but less than 40.00%
2.18% 40.00%
but less than 44.00%
2.28% 44.00%
but less than 48.00%
2.38% 48.00%
but less than 52.00%
2.48% 52.00%
but less than 56.00%
2.58% 56.00%
but less than 60.00%
2.68% 60.00%
but less than 64.00%
2.78% 64.00%
but less than 68.00%
2.88% 68.00%
but less than 72.00%
2.98% 72.00%
but less than 76.00%
3.08% 76.00%
but less than 80.00%
3.18% 80.00%
but less than 84.00%
3.28% 84.00%
but less than 88.00%
3.38% 88.00%
but less than 92.00%
3.48% 92.00%
but less than 95.00%
3.58% 95.00%
but less than 97.00%
3.68% 97.00%
but less than 98.20%
3.78% 98.20%
but less than 99.00%
3.88% 99.00%
but less than 99.40%
4.08% 99.40%
but less than 99.60%
4.28% 99.60%
but less than 99.70%
4.48% 99.70%
but less than 99.78%
4.68% 99.78%
but less than 99.85%
4.88% 99.85%
but less than 99.91%
5.08% 99.91%
but less than 99.96%
5.40% 99.96%
to 100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio VI C
110.00%
but less than 125%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
1.68% 0.00%
but less than 10.00%
1.78% 10.00%
but less than 15.00%
1.88% 15.00%
but less than 20.00%
1.98% 20.00%
but less than 25.00%
2.08% 25.00%
but less than 30.00%
2.18% 30.00%
but less than 35.00%
2.28% 35.00%
but less than 40.00%
2.38% 40.00%
but less than 44.00%
2.48% 44.00%
but less than 48.00%
2.58% 48.00%
but less than 52.00%
2.68% 52.00%
but less than 56.00%
2.78% 56.00%
but less than 60.00%
2.88% 60.00%
but less than 64.00%
2.98% 64.00%
but less than 68.00%
3.08% 68.00%
but less than 72.00%
3.18% 72.00%
but less than 76.00%
3.28% 76.00%
but less than 80.00%
3.38% 80.00%
but less than 84.00%
3.48% 84.00%
but less than 88.00%
3.58% 88.00%
but less than 92.00%
3.68% 92.00%
but less than 95.00%
3.78% 95.00%
but less than 97.00%
3.88% 97.00%
but less than 98.20%
4.08% 98.20%
but less than 99.00%
4.28% 99.00%
but less than 99.50%
4.48% 99.50%
but less than 99.70%
4.68% 99.70%
but less than 99.79%
4.88% 99.79%
but less than 99.87%
5.08% 99.87%
but less than 99.94%
5.40% 99.94%
to 100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio VII C
100.00%
but less than 110%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
1.88% 0.00%
but less than 10.00%
1.98% 10.00%
but less than 15.00%
2.08% 15.00%
but less than 20.00%
2.18% 20.00%
but less than 25.00%
2.28% 25.00%
but less than 30.00%
2.38% 30.00%
but less than 35.00%
2.48% 35.00%
but less than 40.00%
2.58% 40.00%
but less than 45.00%
2.68% 45.00%
but less than 50.00%
2.78% 50.00%
but less than 55.00%
2.88% 55.00%
but less than 60.00%
2.98% 60.00%
but less than 64.00%
3.08% 64.00%
but less than 68.00%
3.18% 68.00%
but less than 72.00%
3.28% 72.00%
but less than 76.00%
3.38% 76.00%
but less than 80.00%
3.48% 80.00%
but less than 84.00%
3.58% 84.00%
but less than 88.00%
3.68% 88.00%
but less than 92.00%
3.78% 92.00%
but less than 95.00%
3.88% 95.00%
but less than 97.00%
4.08% 97.00%
but less than 98.20%
4.28% 98.20%
but less than 99.00%
4.48% 99.00%
but less than 99.50%
4.68% 99.50%
but less than 99.70%
4.88% 99.70%
but less than 99.84%
5.08% 99.84%
but less than 99.93%
5.40% 99.93%
to 100.00%
____________________________________________________________________________
____________________________________________________________________________
Fund
Adequacy Percentage Ratio VIII C
Under
100%
Tax Rate Cumulative
Taxable Payroll Limits
(Percentage
of Total Taxable Payroll)
2.08% 0.00%
but less than 10.00%
2.18% 10.00%
but less than 15.00%
2.28% 15.00%
but less than 20.00%
2.38% 20.00%
but less than 25.00%
2.48% 25.00%
but less than 30.00%
2.58% 30.00%
but less than 35.00%
2.68% 35.00%
but less than 40.00%
2.78% 40.00%
but less than 45.00%
2.88% 45.00%
but less than 50.00%
2.98% 50.00%
but less than 55.00%
3.08% 55.00%
but less than 60.00%
3.18% 60.00%
but less than 65.00%
3.28% 65.00%
but less than 70.00%
3.38% 70.00%
but less than 75.00%
3.48% 75.00%
but less than 80.00%
3.58% 80.00%
but less than 84.00%
3.68% 84.00%
but less than 88.00%
3.78% 88.00%
but less than 92.00%
3.88% 92.00%
but less than 95.00%
4.08% 95.00%
but less than 97.00%
4.28% 97.00%
but less than 98.20%
4.48% 98.20%
but less than 99.00%
4.68% 99.00%
but less than 99.50%
4.88% 99.50%
but less than 99.80%
5.08% 99.80%
but less than 99.92%
5.40% 99.92%
to 100.00%
____________________________________________________________________________
(2) Notwithstanding [any other provision of law] the tax rate imposed by ORS 657.462,
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:
(a)
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] paragraph, all such moneys shall be paid into the Wage Security
Fund. Except as provided in paragraph
(b) of this subsection, 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; and
(b) Nine 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 prescribes otherwise. After deduction of the actual shared costs of the department in collecting the amounts under this paragraph, all such moneys shall be paid into the Supplemental Employment Department Administration Fund.
SECTION 7. ORS 657.459 is amended to read:
657.459. (1) For the purpose of computing employer tax rates,[for calendar year 1978 and each year thereafter] the Director of the Employment Department, or the director’s authorized representative, shall compute a “Fund Adequacy Percentage Ratio.” This computation shall be made in September of each year and shall be the ratio of the amount in the Unemployment Compensation Trust Fund, as of August 31 preceding the computation, to a calculated amount of benefits [which] that would be paid during the following calendar year if high unemployment were to occur. The calculated amount of benefits shall be determined as follows:
(a) Average monthly employment in the calendar year preceding the calculation shall be divided by the average monthly employment in the high benefit cost period with the resulting quotient carried to the fourth decimal [point] place.
(b) The adjusted average weekly check amount for the calendar year preceding the calculation shall be divided by the average weekly check amount in the high benefit cost period with the resulting quotient carried to the fourth decimal [point] place.
(c) The amount of benefits paid during the high benefit cost period and attributable to employers subject to the tax shall be multiplied by the quotient determined in paragraph (a) of this subsection. The resulting product shall be multiplied by the quotient determined in paragraph (b) of this subsection. All benefits paid from the Unemployment Compensation Trust Fund attributable to employers subject to the tax, including but not limited to the Oregon share of extended benefits and any special state additional benefits, shall be included in the amount of benefits under this subsection.
(2) The amount in the Unemployment Compensation Trust Fund, as of August 31 preceding the computation, shall be divided by the final product determined in subsection (1)(c) of this section. The quotient obtained shall be expressed as a percentage and is the “Fund Adequacy Percentage Ratio” used to determine the applicable schedule of Table A of ORS 657.462 to be in effect for the succeeding calendar year.
(3) Notwithstanding the provisions of subsection (2) of this section, if the product obtained by multiplying [3.3] 3.0 times the average monthly employment in the calendar year preceding the calculation times the adjusted average weekly check amount for the calendar year preceding the computation exceeds the amount determined in subsection (1)(c) of this section, such product shall be used in lieu of the amount determined in subsection (1)(c) of this section in the Trust Fund Adequacy Ratio calculation in subsection (2) of this section.
(4) Products obtained in subsections (1) and (3) of this section shall be rounded to the nearest dollar.
SECTION 8. 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] the 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] the 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) The taxable payroll for the four calendar quarters immediately preceding the computation date[,]; and
(c) A cumulative total consisting of the sum of [such] the 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] the grouping results in the taxable payroll of an employer falling in two groups, [such] the 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)
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 9. ORS 652.409 is amended to read:
652.409. (1) The Wage Security Fund is established separate and distinct from the General Fund. After deduction of the amounts provided in ORS 657.439 (2)(a), all moneys received by the Employment Department pursuant to ORS 657.439 (2)(a) shall be paid into the State Treasury and credited to the Wage Security Fund. All income earned on moneys in the Wage Security Fund invested by the State Treasurer shall accrue to the fund.
(2) All income earned on moneys in the Wage Security Fund, and all other moneys in the fund, are appropriated continuously to the Commissioner of the Bureau of Labor and Industries to carry out the provisions of ORS 652.414.
SECTION 10. Section 2 of this 2005 Act and the amendments to ORS 652.409, 657.095, 657.435, 657.439, 657.459, 657.462 and 657.783 by sections 3 to 9 of this 2005 Act apply to unemployment insurance tax reporting periods beginning on or after January 1, 2007.
SECTION 11. ORS 657.845 is amended to read:
657.845. (1) There is established in the State Treasury, separate and distinct from the General Fund, the State Unemployment Compensation Benefit Reserve Fund which is declared to be a trust fund. Such fund shall consist of moneys collected or received by the Employment Department pursuant to section 3, chapter 685, Oregon Laws 1991.
(2) Any balance in the fund shall not lapse at any time.
(3) All moneys in the fund are appropriated continuously to the Employment Department and shall be used solely to pay unemployment compensation benefits [when the Unemployment Compensation Trust Fund balance lapses] that would otherwise be paid from the Unemployment Compensation Trust Fund. Workers of this state who are eligible for unemployment compensation benefits are absolutely and irrevocably vested with the beneficial ownership of all moneys lawfully credited to the State Unemployment Compensation Benefit Reserve Fund for the purpose of implementing the trust. The balance in the State Unemployment Compensation Benefit Reserve Fund shall be included with the balance in the Unemployment Compensation Trust Fund in any computation of a fund adequacy percentage ratio under [ORS chapter 657] this chapter.
(4) All income earned on moneys in the State Unemployment Compensation Benefit Reserve Fund invested by the State Treasurer shall accrue to the Supplemental Employment Department Administration Fund created by ORS 657.783.
SECTION 12. The amendments to ORS 657.845 by section 11 of this 2005 Act become operative on April 1, 2007.
SECTION 13. ORS 657.845 is repealed.
SECTION 14. The repeal of ORS 657.845 by section 13 of this 2005 Act becomes operative on June 30, 2008.
SECTION 15. Any balance in the State Unemployment Compensation Benefit Reserve Fund that is unexpended and unobligated on June 30, 2008, shall be transferred to and deposited in the Unemployment Compensation Trust Fund solely for the payment of unemployment compensation benefits.
SECTION 16. ORS 657.822 is amended to read:
657.822. (1) There is established in the State Treasury, separate and distinct from the General Fund, the Employment Department Special Administrative Fund. [Such] The Employment Department Special Administrative Fund shall consist of moneys collected or received by the Employment Department [subsequent to July 1, 1965,] as follows:
(a) All interest collected under ORS 657.515.
(b) All fines and penalties collected pursuant to this chapter.
(c) All gifts to or interest on or profits earned by the [said] Employment Department Special Administrative Fund.
(2) The moneys in the Employment Department Special Administrative Fund are continuously appropriated only to the [Employment] department, and may not be transferred or otherwise made available to any other state agency, to pay the expenses of the Secretary of State incurred in performing the audit of the [Employment] department and such other expenses as may be included in the biennial budget of the [Employment] department and approved by the Legislative Assembly for payment from the [Employment Department Special Administrative] fund. On July 1 of every odd-numbered year, any amounts in the [fund which] Employment Department Special Administrative Fund that have not been appropriated in the biennial budget of the [Employment] department approved by the Legislative Assembly shall be transferred to the [State Unemployment Compensation Benefit Reserve Fund created by ORS 657.845] Unemployment Compensation Trust Fund.
SECTION 17. The amendments to ORS 657.822 by section 16 of this 2005 Act become operative on June 30, 2008.
SECTION 18. ORS 657.783, as amended by section 3 of this 2005 Act, is amended to read:
657.783. (1) There is established in the State Treasury, separate and distinct from the General Fund, the Supplemental Employment Department Administration Fund. The Supplemental Employment Department Administration Fund shall consist of moneys collected or received by the Employment Department pursuant to section 3, chapter 449, Oregon Laws 1987, and ORS 657.439 and section 2 of this 2005 Act.
(2) Except as provided in subsection (3) of this section, all income earned on moneys in the Supplemental Employment Department Administration 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 department for the payment of expenses of administration of this chapter for which federal funding has been reduced, eliminated or otherwise is not available, and which has been authorized in the legislatively approved budget of the department.
(3) As determined on June 30 of each odd-numbered year, moneys in the Supplemental Employment Department Administration Fund that are in excess of 150 percent of the amount collected pursuant to section 2 (2) of this 2005 Act for the first quarter of the previous even-numbered year shall be transferred to the Unemployment Compensation Trust Fund. The transfer required by this subsection shall be made by December 31 of the odd-numbered year.
SECTION 19. The amendments to ORS 657.783 by section 18 of this 2005 Act that require transfers from the Supplemental Employment Department Administration Fund to the Unemployment Compensation Trust Fund first apply to calendar years beginning on or after January 1, 2009.
Approved by the Governor June 8, 2005
Filed in the office of Secretary of State June 9, 2005
Effective date January 1, 2006
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