Subject to ORS 657.480 and the conditions and exceptions contained in this chapter, the Director of the Employment Department shall, for each calendar year, determine the tax rates applicable to each employer on the basis of the actual experience of the employing enterprises of the employer with respect to benefits paid to unemployed individuals on account of wages for services performed in the employ of the employer during the base years of the unemployed individuals.
(Temporary provisions relating to determination of employer tax rates for calendar years 2022, 2023 and 2024)
(2) Notwithstanding ORS 657.435, if an employer’s tax rate was assigned under ORS 657.435 for calendar year 2020, the tax rate so assigned shall be the employer’s tax rate for calendar years 2022, 2023 and 2024.