Unemployment Insurance Tax (FUTA/SUTA); Workers' Compensation Payroll Assessment: Oregon
Federal law and guidance on this subject should be reviewed together with this section.
Author: Alice Gilman
- Oregon uses its own test to determine who is an employee for state unemployment insurance (SUI) tax purposes. See Test for Employee Status.
- The law defines wages for SUI purposes as all compensation for personal services, including salaries, commissions, bonuses and the cash value of all compensation paid in any medium other than cash. The annual total SUI tax rate is based on a range of rates. See SUI Taxable Wages; Contribution Rates.
- The Oregon anti-SUTA dumping law mirrors the federal SUTA Dumping Prevention Act. Under state law, employers that knowingly attempt to manipulate businesses to get a lower tax rate are liable for serious penalties. See SUTA Dumping.
- The state does not permit employers to make voluntary contributions to lower their SUI tax rates. See Voluntary Contributions.
- An employer that is required to make unemployment insurance contributions must file quarterly reports. In addition, employers that operate more than one establishment in Oregon must submit Multiple Worksite Reports. See Quarterly Reporting Requirements; Multiple Worksite Reporting.
- An employer's account will not be relieved of charges for benefit overpayments under certain circumstances. See Benefit Overpayments.
- All employers in Oregon must maintain records for each employee for seven years and keep them available for inspection by the state Department of Labor. See Recordkeeping Requirements.
- All employers that are required to obtain workers' compensation insurance must also pay a workers' compensation payroll assessment. Employees also pay the assessment through withholding. See Workers' Compensation Payroll Assessment.