ORS 657.390
Redline — January 1, 2013 → current.View current text →
Current — January 1, 2015
As of January 1, 2013
(1) An employer who participates in an approved shared work plan after December 31, 1993, shall pay into the Unemployment Compensation Trust Fund an amount equivalent to all shared work benefits paid to employees of the employer under the plan during any rating period for which the employer’s benefit ratio, expressed as a percentage rounded to the nearest 0.1 percent, is in excess of the employer’s tax rate for the rating period.
(2) All reimbursement obligations arising under this section are in addition to and separate from any other obligation imposed under this chapter.
(3)(a) At the end of each calendar quarter, the Director of the Employment Department shall determine the amount of reimbursement due to the fund from each employer participant in a shared work plan and shall bill each employer for the amount determined.
(1) A shared work employer shall be charged for shared work benefits in the manner provided in this chapter for charging employers for regular benefits or extended benefits.
(2) Notwithstanding subsection (1) of this section or any other provision of law to the contrary, a shared work employer may not be charged for any portion of shared work benefits paid with respect to which federal law: (a) Permits the noncharging of benefits paid; and (b) Provides for the funding of shared work benefits.
(c) The reimbursement shall be subject to the same interest, penalty and collection provisions as any other reimbursement of unemployment insurance contributions provided for under this chapter.
(4) Notwithstanding ORS 657.471 or any other provision to the contrary, no benefit charges that are reimbursable under this section may be included in an employer’s benefit charges for any purpose in any rating period.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.