Or. Admin. Code § 471-070-3130

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

Section 471-070-3130 - Contributions: Successor in Interest Unpaid Contribution Liability

(1) If an employer fails to pay the Paid Family and Medical Leave Insurance (PFMLI) payroll contribution due within 10 calendar days of ending operations, as described in ORS 657B.150(14)(a), any person who becomes a successor in interest to the business is liable for the full amount of the unpaid PFMLI payroll contribution.

(2) For purposes of ORS 657B.150 and this rule, an employer is a total successor in interest when all or substantially all of the components parts of the business are transferred to or otherwise acquired by the successor in interest, including the employees necessary to carry on day-to-day operations and essential business functions in the same manner and for the same purposes as carried on prior to the acquisition or transfer.

(3) For purposes of ORS 657B.150 and this rule, an employer is a partial successor in interest when a distinct and severable portion of the business is transferred to or otherwise acquired by the successor in interest, including the employees of that portion of the business necessary to carry on day-to-day operations and essential business functions in the same manner and for the same purposes as carried on prior to the acquisition or transfer.

(4) Liability for unpaid contributions under this section shall be assessed as follows:

(a) When an employer acquires the trade or business as a total successor in interest that has an unpaid contribution balance due, the successor in interest is liable for the full amount of the unpaid PFMLI payroll contribution.

(b) When an employer acquires the trade or business as a partial successor in interest that has an unpaid contribution balance due, the predecessor is liable for the total unpaid PFMLI payroll contribution.

(5) Unpaid contributions assessed to the successor in interest shall be due immediately upon assessment.

Or. Admin. Code § 471-070-3130

ED 12-2022, adopt filed 10/06/2022, effective 10/6/2022

Statutory/Other Authority: ORS 657B.150

Statutes/Other Implemented: ORS 657B.150