Or. Admin. Code § 123-674-4000

Current through Register Vol. 63, No. 12, December 1, 2024

Section 123-674-4000 - Computation of Average Employment

(1) Annual Employment or Existing Employment is calculated such that:

(a) The actual employment of the firm at the end of each period (for example, pay periods or calendar months) that concludes during any exemption year or the entire 12 months before Application shall be summed and then divided by the total number of periods.

(b) Periods shall not be longer than a quarter of a year, and such quarters shall begin on January 1, April 1, July 1 and October 1.

(c) Results are rounded mathematically to a natural number that is not less than one.

(2) For purposes of determining Existing Employment relative to the submission of the Application:

(a) The time when applicable physical work began shall be used instead of the submission date, as necessary for situations when timely submission has been waived.

(b) If such physical work has not yet begun, an authorized business firm may submit a replacement Application to establish a lower level of Existing Employment; otherwise, the number from the original submission date stands.

(c) The Firm/applicant may correct for a miscalculation by amending the Application under ORS 285C.140(3) consistent with OAR 123-674-3200, including but not limited to erroneously counting of part-time, temporary, seasonal or ineligible employees.

(d) After the first (January-1) assessment date for exemption under ORS 285C.175, Existing Employment may be altered only to correct for a fundamental mistake, subject to a formal finding of good cause by the Department.

Or. Admin. Code § 123-674-4000

OBDD 27-2010, f. & cert. ef. 6-14-10; OBDD 14-2016, f. & cert. ef. 9/16/2016

Stat. Auth.: ORS 285A.075, 285C.060(1) & 285C.140(12)

Stats. Implemented: ORS 285C.140, 285C.200 & 285C.210