Or. Admin. Code § 471-070-8530

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

Section 471-070-8530 - Good Cause for Failure to File Reports or Pay Contributions

(1) As used in ORS 657B.910 and 657B.920 and OAR 471-070-8520, good cause for failure to file all required reports or to pay all contributions due will be found when the employer establishes, by satisfactory evidence, that factors or circumstances beyond the employer's reasonable control caused the delay in filing the required report or paying the contribution due.

(2) In determining good cause under section (1) of this rule, the director may consider all circumstances, but shall require at a minimum, that the employer:

(a) Prior to the date the report or contributions were due, gave notice to the department, when reasonably possible, of the factors or circumstances which ultimately caused the delay;

(b) Filed the required report or paid the contributions due no later than seven calendar days after the date determined by the director to be the date the factors or circumstances causing the delay ceased to exist;

(c) Made a diligent effort to remove the cause of the delay and to prevent its recurrence;

(d) Provided an official police report, or other documentation acceptable to the director or an authorized representative, that was made within 20 calendar days of a criminal act, or discovery of the act, if the delay was due to a criminal act by any party; and

(e) Provided copies of timely filed reports and proof of all related payments to another jurisdiction, if the delay was due to making contributions to the incorrect jurisdiction. Good cause will be considered if, within 30 calendar days of the date the department or employer determines the contributions are due to the Paid Family and Medical Leave Insurance Trust Fund instead of another jurisdiction, the employer filed the required report and paid the contributions due.

(3) In applying sections (1) and (2) of this rule, a lack of funds on the part of the employer shall not constitute good cause.

(4) In applying sections (1) and (2) of this rule, failure to notify the department of an updated mailing address shall not constitute good cause.

Or. Admin. Code § 471-070-8530

ED 4-2022, adopt filed 01/31/2022, effective 1/31/2022; ED 4-2023, amend filed 07/31/2023, effective 8/1/2023

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.910 & ORS 657B.920