Or. Admin. Code § 471-070-3030

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

Section 471-070-3030 - Contributions: Wage Reporting and Contribution Payments

(1) Employers must file quarterly on the Oregon Quarterly Tax Report detailing the Paid Family and Medical Leave Insurance (PFMLI) portion all PFMLI subject wages, the employee count, and employee and employer PFMLI contributions due, except those employers listed in section (2) of this rule and in OAR 471-070-2030. The Oregon Quarterly Tax Report is due on or before the last day of the month following the close of the calendar quarter.

(2) In addition to the Oregon Quarterly Tax Report as provided in section (1) and the contribution payments in section (4) of this rule, each employer shall file an Oregon Employee Detail Report that includes PFMLI subject wages and other reports as may be required by the department and ORS 316.168.

(3) Domestic employers may file an Oregon Annual Report detailing the PFMLI subject wages and employee PFMLI contributions due if they have on average less than 25 employees as calculated under OAR 471-070-3150. The Oregon Annual Report is due on or before the last day of January of the following year.

(4) An employer may, with the director's approval, substitute Electronic Data Processing (EDP) medium for the reports required in section (1) through (3) of this rule. The employer's quarterly report of employees' PFMLI wages and other reports as may be required must be attached to or filed with the substitute EDP medium. All reports must be legible and complete as to the information required by this rule and the instructions associated with the report forms. Any report may be returned to the employer if improperly prepared, incomplete, or illegible and such employer shall be deemed to have failed to file reports for PFMLI as required by this rule and shall be subject to the penalties in ORS 657B.910 and OAR 471-070-8520.

(5) If an employer fails to file the reports required in sections (1) through (3) of this rule, the director will estimate the PFMLI subject wages and contributions due based on all information available to the department, including but not limited to, the wage information reported for Unemployment Insurance.

(6) Contribution payments are due quarterly and payable for each calendar quarter with respect to PFMLI wages paid within that calendar quarter unless specified otherwise under section (7) of this rule. Quarterly contributions are due and payable on or before the last day of the month following the close of the calendar quarter.

(7) Contribution payments, from domestic employers who file annually, are payable for each calendar year with respect to wages paid within that calendar year. Annual contributions shall be due and payable on or before the last day of January of the following year.

(8) When the due date falls on a Saturday, Sunday or a legal holiday, the report and payment is due on the next business day following the due date.

(9) If an employer ceases to exist; discontinues operations or business; or sells out, exchanges or otherwise disposes of the business or substantially all of its assets, any contribution payable under this section is immediately due and payable, and the employer shall pay the contributions due within 10 calendar days.

(10) An employer who fails to pay timely contributions as required by sections (6) or (7) of this rule is delinquent. If a delinquency continues following the issuance of a notice of delinquency to the employer's last known address or electronically when permitted, if the employer has opted for electronic notification, as shown in the department's records the department may require the employer to report and pay contributions on a monthly basis until all delinquent contributions have been paid in full, along with any currently due contributions, and the employer receives approval to begin making quarterly reports and pay contributions as provided in this rule.

(11) If an employer is required to pay contributions monthly, the monthly contributions are due on or before the last day of the month following the month for which the contributions are payable. If the contributions are not paid by the due date, the employer is delinquent.

(12) Any employer that is delinquent in the payment of contributions as provided in this rule is subject to the penalties as specified in ORS 657B.320, and further may be assessed an additional penalty as provided in ORS 657B.910.

(13) Employers are responsible for the payment of penalties for delinquent contributions. Employers are prohibited from withholding funds from employees for the purposes of paying penalties or applying employee contributions toward the payment of penalties.

(14) The date of receipt of contributions or reports transmitted through the mail or private express carrier shall be determined as provided in ORS 293.660. The date of receipt shall be used in the calculation of interest charges, delinquencies, penalties, or other sanctions provided by law.

Or. Admin. Code § 471-070-3030

ED 4-2022, adopt filed 01/31/2022, effective 1/31/2022

Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.150 & 293.660