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Employer Handbook

Employer Services Employer Tax Information UI Information Child Care Services

Support Business & Promote Employment

· Support economic stability for Oregonians and communities during times of unemployment through the payment of unemployment benefits. · Serve businesses by recruiting and referring the best qualified applicants to jobs, and provide resources to diverse job seekers in support of their employment needs. · Develop and distribute quality workforce and economic information to promote informed decision making. · Provide access to child care that is safe, high quality, and affordable. How we accomplish that mission:

The MISSION of The Oregon Employment Department

CONTENTS

Overview _______________________________3 Employment Services ____________________5

Pre-paidrecruitmentservices______________5 iMatchSkills-jobmatchtool ______________5 OregonEmployerCouncil_________________6 WorkOpportunityTaxCredit(WOTC) &WelfaretoWork______________________7 ForeignLaborCertificationprogram_________8 Veteranservices _________________________9 WorkShareprogram ___________________ 11 FinancingtheUIprogram________________ Employingunitsandsubjectemployers____ Subjectemployerresponsibilities _________ Employees____________________________ Corporations__________________________ Taxableemployeewages ________________ Formsforfilingtaxreports_______________ Reportingmethods:OTTER,SETRON_____ Reporting"NoPayroll"__________________ RequirementtofileQuarterlyReports_____ Changesinbusinessstatus_______________ Penaltiesandinterest___________________ Taxrates ______________________________ Howchargesaredetermined ____________ NoticeofClaimDetermination___________ FederalUnemploymentTaxAct(FUTA) ____ Questions_____________________________ BaseYearexplained____________________ Qualifying____________________________ Disqualificationsandpenalties ___________ Workingandreceivingbenefits __________ Form220(NoticeofClaimFiled) _________ Inquiriesfromotherstates_______________ Reportingajobrefusal __________________ Fraud ________________________________ 12 13 14 15 15 16 17 18 20 21 22 22 23 24 25 26 27 28 29 30 31 32 33 33 33

Tax Information _____________________ 12

Unemployment Insurance Benefits _____ 29

Hearings ___________________________ 35 Labor Market Information ____________ 37 Child Care Division __________________ 39

Servicesforemployers __________________ ChildCare&DevelopmentFund(CCDF)__ Childcareforhigh-riskpopulations _______ Child-careadvocacyandinformation_____

39 40 40 40

Unemployment Insurance Centers/ Business & Emloyment Services ________ 41

OVERVIEW

Weunderstandthatemployersface uniqueworkforceneeds.Asanactivepartnerinthedevelopmentofthe state'sworkforce,weareinterestedin identifyingyourworkforcegoalsandissues.That'sthedrivingforcebehindthe department'smissiontosupportbusiness andpromoteemployment.Wewantto providecustomizedworkforcesolutions thathelpemployersreachtheirgoalsand resolveworkforceissues. TheEmploymentDepartmentisanactive partnerinWorkSourceOregon,anetworkofpublicandprivatepartnersworkingtogetherforbusinessesandworkers. WorkSourceOregonpartnersconnect businesseswiththelocalresourcesthey needtogrowtheirbusinessesandtrain theirworkforce. TheWorkSourceOregonEmployment Departmentservesemployersbyprovidingqualifiedapplicantsforemployers; supplyingstatewideandlocallabor marketinformation;andprovidingunemploymentinsurancebenefitstoworkers temporarilyunemployedthroughnofault oftheirown.TheEmploymentDepartment'sChildCareDivisionpromotes andregulateschildcare.Thedepartment offersanumberofservices.Itserves employersthroughtimelyrecruitmentof aqualifiedworkforce,customizingstate andlocallabormarketinformationfor useasabusinessplanningtool,andby offeringjob-matchingservicesbasedon theneedofeachemployer.

Theseservicescanreduceyourrecruitmentcosts,saveyouvaluabletimeand money,stabilizelocaleconomiesduringtimesofeconomicslowdown,and providequalityinformationforinformed decisions. Thedepartmentrecognizesandappreciatesthecontributionsemployersmaketo thedevelopmentofOregon'sworkforce. Theservicesoutlinedinthishandbook aremostlyfundedandsupportedbyemployerpayrolltaxes.

BUSINESS & EMPLOYMENT SERVICES

Recruitment Services at No Additional Charge

Youcanreduceyourpersonnelrecruitmentcostsandgetgreatexposurefor yourjoblistingsbyusingourBusiness &EmploymentServices.Ourbusiness resourcesincludeanaward-winningonlinerecruitingtool,recruitingassistance, Webadvertisingforyouropenings,use offacilitiesforrecruitment,andfinancial incentivesthathelpyourbottomline.

iMatchSkills ­ Award Winning Online Matching Tool

·Assistanceinmatchingyourjobskill requirementstoqualifiedapplicants ·Severalrecruitingoptions;youchoose howapplicantsmakecontact ·Local,statewide,national,or internationalexposure ·InternetexposureonourWebsite ·AccesstoOregon'slargestsinglesource ofapplicants,includingveterans ·Fastanswerstoyourquestionsabout servicesandemploymentissues ·Pre-paidservices JointhousandsofotherOregonbusinessesthatreducetheircostsandsavetime bylistingwiththeWorkSourceOregon EmploymentDepartment.Visitusonline atwww.WorkingInOregon.orgorweare listedinthegovernmentpagesofyour localtelephonedirectory.

Oregon Employer Council

TheOregonEmployerCouncil(OEC)isa partnershipbetweenOregonbusinesses andtheOregonEmploymentDepartment.EmployersvolunteertogivefeedbacktotheEmploymentDepartmenton allservicesandprograms.OECadvises theagencyonservicedelivery,labor marketinformation,workforceneeds, andothertopicsrelevanttobusiness.This allianceresultsinimprovedservicesand allowsbusinesstoprovidedirectionon theservicesthatFUTA(FederalUnemploymentTaxAct)taxesfund. ThelocalemployercouncilsinOregon offerhigh-quality,low-costbusiness seminarsonaregularbasis.Theseminars addresstopicssuchaslegalissuesinthe workplace,employeehandbookwriting,drugandalcoholpolicies,conflict resolution,timemanagement,andthe unemploymentinsuranceprocess.Local OECcouncilsalsoawardscholarships andveterans'assistance. AfreelendinglibraryisavailabletoOEC members.Thelibraryfeaturesmorethan athousandtitlesoneverythingfromrecruitmenttohealthandfromcomputing tofinance. OEClocalcouncilsrepresentmorethan 1,000businessesandthousandsofemployees.Membersrepresentlargeand smallcompaniesfromeveryindustryin Oregon.OECisapublic/privatecollaborationdesignedtoimprovecustomerserviceandencouragefiscalresponsibility. Formoreinformation,contacttheOEC coordinatoratyourlocalEmployment Departmentofficeorcallthestatecoordinator,503947-1305.

Findadditionalinformationbyvisiting www.WorkingInOregon.org/oec

Work Opportunity Tax Credit (WOTC) & Welfare to Work

Thepurposeoftheseprogramsisto encourageyoutohirecertaintargetgroupmembersbyofferingafederaltax credit.Themaximumcreditis$2,400 forWOTC.Thisisbasedon40%ofthe firstyear'swagesupto$6,000foreach certifiedtargetgroupmemberhired.To obtainthe40%rate,yournewhiremust workaminimumof400hours.Ifyour employeeworksatleast120butlessthan 400hours,thetaxcreditis25%ofthe wagespaiduptoamaximumof$6,000. Thesamepercentageratesandhours workedapplytoeligiblesummeryouth. However,thequalifiedwagesmustbe paidina90-dayperiodbetweenMay1 andSeptember15andarelimitedtothe first$3,000ofwages.Formoreinformation,visitwww.OregonTaxCredit.org.You canreceiveaWelfare-to-WorkTaxCredit of35%inthefirstyear,and50%during thesecondyearforthefirst$10,000of qualifiedwagespaidtoeligiblenewemployeeswhoworkedatleast400hoursor 180daysduringeachofthoseyears.The maximumtaxcreditis$8,500foreach eligiblepersonhired.Formoreinformation,visitwww.OregonTaxCredit.org.

What are the target groups?

1.Qualifiedex-felons 2.TemporaryAssistanceforNeedy Families(TANF)recipients 3.Foodstamp(FS)recipients18to24 yearsofage 4.High-riskyouth18to24yearsofage (JosephineandMultnomahcounties)

5.Summer-youthemployees16to18 yearsofage(Josephineand Multnomahcounties) 6.Veterans(recentTANF/FoodStamp recipients) 7.VocationalRehabilitationreferrals 8.SupplementalSocialSecurityincome recipients

Priortobeingofferedajob,theapplicant fillsoutandsignsthefrontofanIRSForm 8850.Ifyoubelievethattheapplicantis eligibleunderoneofthetargetgroups, youcompleteandsignthebackofthe Form8850.Youalsofilloutandsigna DepartmentofLaborFormETA-9061. SendthetwoformstotheOregon EmploymentDepartment,875UnionSt, NE,Salem,OR97311within21days oftheapplicantstartingwork.Ifthenew employeeiseligible,acertificationwill beissuedtoyou. ContacttheOregonEmploymentDepartmentat1-800-237-3710andaskforthe WOTCunitorcallyournearestEmploymentDepartmentofficetoobtaincopies oftheIRSForm8850andtheDepartment ofLaborFormETA-9061.Youcanalso downloadtheformsfromhttp://www. irs.gov/pub/irs-pdf/f8850.pdfandhttp:// www.uses.doleta.gov/pdf/eta9061.pdf

How can you participate?

Employerswhocannotfindsufficient able,willing,andqualifiedU.S.workers tofilltheirlaborneedscancontactthe OregonEmploymentDepartmentLabor CertificationUnitforassistance.Thisprogramisoperatedinconjunctionwiththe

Foreign Labor Certification Program

U.S.DepartmentofLabortocertifyworkersfortemporaryandpermanentlabor needs.Theprocessassuresthatadequate recruitmenthasbeendonetofindqualifiedU.S.workersandthatthehiringof foreign-nationalworkerswillnotadverselyaffectwagesandworkingconditionsof U.S.workers.PleasevisitourWebpage atwww.workinginoregon.org/aliencert forprogramdetailsandforms.Forstaff assistancecall1-800-237-3710andask fortheForeignLaborCertificationUnit.

Veteran Services for Employers

Asveteransleavethearmedforces, thousandsofhighlytrainedandqualified workersarecomingbackintothecivilian laborpool.TheWorkSourceOregon EmploymentDepartment'sveterans´ representativesworkwithemployerswho wanttohirethebesttrainedworkforcein thecountry. Veteransseekingworkapplyforservices withtheEmploymentDepartmentand theirinformationisplacedintoiMatch- Skills,ouraward-winningonlinematch system.Theprogrammatchestheveteran'sskillswithjobrequirementsoflisted openings.Veteransaregivenpriority servicebylaw.Theyarethefirstconsideredforopeningsandthebestqualified veteranapplicantsarereferredto employers. Veteranrepresentativeshelpveteransfind employerswhohaveopenings.Theymay alsocontactemployerstotalkaboutveteransgainingskillsthroughanon-the-job trainingprogram.

What does the Veterans´ Program offer me?

Veteran's Administration Vocational Rehabilitation Programs

YourbusinessmaybeeligibleforVeteran's AdministrationVocationalRehabilitation approvedon-the-job-trainingorapprenticeshipprograms.Theon-the-job-training programreimbursesyouforwagespaidto qualifiedveteranswhoareintraining.We alsoofferrecruitingassistancetofederal contractorstomeetveteran-relatedaffirmative-actionplans.Formoreinformation, visitwww.vba.va.gov/orcontactyour localveterans'representative.

Who can I contact to hire a veteran or list a job opening?

TocontactyournearestWorkSource OregonEmploymentDepartmentoffice, visitwww.WorkingInOregon.organd clickon"OfficeLocations"orlookinthe governmentsectionofyourphone directory.Asktospeaktoaveterans' representative.

If I am a federal contractor, do I have any special requirements?

Yes,federalcontractors(forprocurement ofpersonalpropertyornon-personalservicesincludingconstruction)whohavea federalcontractofatleast$100,000with thefederalgovernmentmusttakeaffirmativeactiontohireandpromotequalified specialdisabledveteransandanyother veteranswhoservedonactivedutyduring awarorinacampaignorexpeditionfor whichacampaignbadgehasbeenauthorized.Thisrequirementiscoveredunder Title38chapter42oftheUSCode.We callthistheFederalContractorJobListing (FCJL)requirement.

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Work Share Program

TheWorkShareprogramoffersanalternativetolayingoffemployees.Under theprogram,insteadofbeinglaidoff, employeesworkreducedhoursandreceivereducedunemploymentinsurance benefits.Youmayrequesttoparticipateif youreduceyourworkweekupto40%. WorkSharecanaffectyourtaxrates. Formoreinformationontheprogram, call1-800-237-3710ext.7-1649,orin Salem,(503)947-1649.

Tax Information

Financing the Unemployment Insurance Program

ThemoneyusedtopayOregonunemploymentinsurancebenefitscomesfrom Oregonemployers'statepayrolltaxes. Thetaxescollectedaredepositedinatrust fundusedtopayunemploymentinsurance benefitstounemployedOregonworkers. · Private, for-profit employers(tax payingemployers)payaquarterlytax directlytotheStateofOregon. · State and federal agencies mustpay back(reimburse)thestateforbenefits paidtoformeremployees. · Local governments, Indian tribes, and nonprofit employersexemptunder InternalRevenueCode501(c)(3)may chooseeithertopaythetaxorreim- bursethestateforbenefitspaid. Themoneytoadministertheunemploymentinsuranceprogramcomesfroma federaltax,createdbytheFederalUnemploymentTaxAct(FUTA).Thefederal unemploymenttaxisassessedonallforprofitemployersandispaidtotheInternalRevenueService.FormoreinformationconcerningFUTAseepage26.

Employing Units and Subject Employers

Anemployingunitisanyindividualor organizationthathasorhadoneormore individualsperformingservicesforit. Asubjectemployerisanemployingunit requiredtoprovideunemploymentinsurancecoverageforitsworkers. Employers (otherthanagriculturalor domesticemployers)that: ·Pay$1,000ormoretoemployeesin acalendarquarter(athree-month periodthatbeginsJanuary1,April1, July1orOctober1), or ·Haveoneormoreemployeesineach of18weeksduringacalendaryear. Employers that employ agricultural workers and: ·Pay$20,000ormorecashwagesina calendarquarter, or ·Have10ormoreemployeeson20 days,eachdaybeinginaseparate calendarweekduringacalendaryear. Employers that employ domestic workers in a private home, local college club or local chapter of a fraternity or sorority and: ·Pay$1,000ormoreincashwagesin acalendarquarter. NOTE:Noteveryonewhomeetsthe abovecriteriaisasubjectemployer; certainexclusionsexist.Pleasecontact theEmploymentDepartmentifyouhave anyquestionsregardingyourstatus.Call (503)947-1488,[email protected]

Subject Employer Responsibilities

Employersareresponsibleforthe following: ·RegisteringwiththeEmployment DepartmentbycompletingandsendingaCombinedEmployer'sRegistrationReport(Form150-211-055)tothe OregonDepartmentofRevenue.This formisavailableatanyEmployment DepartmentTaxoffice.Oronthe Internetgotowww.oregon.gov/dor/ bus/docs/211-055.pdf.Orcall (503)945-8091or800-356-4222. ·Postingthenoticeconcerningunemploymentinsurance(Form11)where employeescanreadit.TheEmploymentDepartmentmailsthisform(free ofcharge)toemployersthataresubjecttoEmploymentDepartmentLaw. ThisnoticeisavailableinEnglishand Spanish.Orderonlinehttp://findit. emp.state.or.us/tax/forms.cfmandgo toOrderEmployerFormsorcall (503)947-1488,option3. · Keepingadequatepayrollrecords whichinclude: - SocialSecuritynumbersforeach employee, - ProofofU.S.citizenshipor authorizationtoworkintheU.S. forallemployees,and - Payrollrecordsofwhenandhow mucheachemployeehasbeenpaid. · Payingtaxesorreimbursementswhen due. ·Filingtherequiredquarterlyreports orannualtaxformsontimewith completeinformation. ·InformingtheEmploymentDepartment andDepartmentofRevenueofany changestotheorganizationorits

status.TheChangeinStatusform maybedownloadedfromtheInternet www.oregon.gov/dorthengotoTax Forms.Orfindtheforminthebackof OregonCombinedTaxReportpacket orcall(503)947-1488,option3.For moreinformationonChangeinBusinessStatusseepage22.

Employees

EmploymentDepartmentlawdefinesan employeeasanyperson,includingaliens andminors,employedforanycompensationunderanycontractofhirebyan employersubjecttothelaw. Thelawdoesnotcoversometypesof services,forexampleserviceperformed bymembersofalimitedliabilitycompany (LLC)orapartnershiporbyanindependentcontractorasdefinedbyORS 670.600.

Corporations

Generally,paymentsmadetocorporateofficersarecoveredwagesunlesstheservice providedisexcludedinanothersectionof thelaw.However,officersofcloselyheld familycorporationsmayelecttoexclude fromunemploymentinsurancecorporate officersthatmeetOAR471.031.0017. "...whoaredirectorsofthecorporation, whohaveasubstantialownershipinterest inthecorporationandwhoaremembers ofthesamefamily. (a)Theterm`substantialownership' meanstotalfamilyownershipequalto orgreaterthanseventy-fivepercentof thecorporationwitheachfamily memberwhoisacorporateofficerand directorhavingownershipinterest.

(b)Theterm`family'meanstwoormore individualsrelatedasparents, stepparents,grandparents,spouses, sons-in-law,daughters-in-law,brothers sisters,children,stepchildren,adopted childrenorgrandchildren. (c)Theelectionnottoprovidecoverage shallbeinwritingandshallbe effectiveonthefirstdayofthe calendarquarterinwhichtheelection wasfiled,oralaterdatewhenso specifiedintheelection." Toqualifyforthefamilycorporateofficer exclusion,an election must be made in writingtotheEmploymentDepartment. TheFamilyCorporateOfficerExclusion Request(FormS95)maybefoundinthe backofOregonCombinedTaxReport packetordownloadedfromhttp://www. oregon.gov/EMPLOY/TAX/TaxDocs.shtml. Orcall(503)947-1488,option3.The departmentwillnotifytheemployerin writingwhethertheelectionisapproved ordenied.

Taxable Employee Wages

Thetaxablewagebaseisthemaximum amountofanemployee'swagessubjecttotax.Thetaxablewagebasecan varyfromoneyeartothenext.Formore infomationgotohttp://www.oregon.gov/ Employ/Tax/.Amountspaidabovethe taxablewagebaseare"excesswages." Youmustreportallwagespaidtoeach employeewhethertaxableornot. Wagesincludeallcashandnon-cashremunerationforemployment.Foragriculturalanddomesticemployment,report onlycashwagespaid.

Forms for Filing Tax Reports

EmployersarerequiredtofileanOregon QuarterlyTaxReport(FormOQ)each calendarquarter.Domesticemployers maychoosetofileannuallyusingOregon AnnualTaxReport(FromOA). Form OQ TheOregonQuarterlyTaxReport(Form OQ)isusedtodeterminehowmuchtaxis dueeachquarterforstateUnemployment andwithholding;theWorkers'Benefit Fund;andTriMetandLaneTransitexcise taxes. Theinformationrequiredonthisreport includesthetotalsubjectwages,excess wages,taxablewages,theUItaxrateand thecomputedamountoftax.Ifyouknow theamounts,interestandpenaltiesmay alsobeadded. Oregon Schedule B Usethisformonlyifstateincometax withholdingdepositsarerequiredtobe submittedsemi-weeklyoronaone-bankingdaybasis.FileOregonScheduleB withFormOQ. Form 132 AnEmployeeDetailReport(Form132)is requiredforeachquarteryouhaveOregon employees.Usethisformtoreportthetotal grosswagesofeachemployee.TheForm 132isfiledalongwiththeOQ. Form OA TheOregonAnnualTaxReport(FormOA) isusedtoreportdomesticemployees. TheyaremailedoutpriortoNovember15 oftheyearandareduebyJanuary31of thefollowingyear.Employersofdomesticemployeesmayalsochoosetoreport quarterly.Todoso,filequartelyreports

startingwiththefirstquarteroftheyear. Youmaynotswitchbacktoannualreportinguntilthefollowingcalendaryear. Domesticemployersthatfilequarterly arealsorequiredtopaythetaxquarterly. Form WR TheOregonAnnualWithholding Tax ReconciliationReport(FormWR)isused toreconcileyourstatewithholdingatthe endofeachyear. Form OTC TheOregonTaxCoupon(FormOTC)is submittedwitheachpayment,evenifit accompaniesanOQ.Thesecouponsare mailedinDecembertoemployerswho donotuseelectronicfundstransfer. Forinformationaboutelectronicfunds transfer(EFT)ontheInternetgotohttp:// www.oregon.gov/dor/bus,thengotothe linkMoreinformationaboutEFT.For moreassistance,calltheEFThelpline 503-947-2017. Form 013 TheChangeinStatusReport(Form013)is usedtoreportchangesinyourbusiness, suchasentityoraddresschanges,orto closeyourpayrollreportingaccount.EmployersarerequiredtonotifytheEmploymentDepartmentofanychangesintheir businessentity.

Reporting Methods

Oregonoffersthreemethodsofreportingpayrolltaxelectronically:OTTER, SETRONandIVR.Thesesystemsbenefit bothemployersandtheStatebysaving timeandreducingmistakes.Reportsare prepared,sent,andreceivedelectronicallyeliminatinglengthyprocessingtime andrepetitivekeyingofdata.

OTTER ­ TheOregonTaxEmployer ReportingSystemisthesoftwareversion oftheOregonCombinedPayrollTax Report.Itmaybedownloadedfromthe Internetgotohttp://www.oregon.gov/EMPLOY/TAX/OTTERhome.shtml.Ifyouare unabletodownloadalargefile,youmay requestthesoftwareonCDbyorderingit athttp://findit.emp.state.or.us/tax/forms.cfm orbycalling(503)947-1488,option3. Ifyouuseoneoftheelectronicreporting systemsyouwillnotreceivepaperforms inthenextyear. Onceinstalled,OTTERleadsyouthrough theprocessstep-by-step.Youcanimport datafromyourcomputerfilesintothe taxreportsandcopywagedatafromone quartertothenext.Thesystemreduces workloadandmistakesbyreducing repetitiveentries,performingcalculations,findingmistakes,anddisplaying informationalwindowsthatallowyouto correctproblemsbeforethereportissent. Thereisnolimitonnumberofemployees ortotalpayroll.Allreportsareencrypted forsecurity. SETRON - Secure Employer Tax Reporting Online-YoucancompleteyourquarterlyreportontheWebsiteandsenditto uselectronicallyregardlessofcomputer brandoroperatingsystem.TheWebsite forSETRON,withalinktotheinstructions,is:http://www.oregon.gov/ EMPLOY/TAX/setronmain.shtml. SETRONleadsyouthroughtheforms requiredtofileyourquarterlypayrolltax report.Informationautomaticallypre-fills intothereportasyouworkthroughthe forms.Theprogramcalculatestaxesdue foralltaxprograms.Whenthereportis completed,youmayprintpapercop

iesforyourownfilesthensubmityour finishedreportovertheInternet.Youcan startreportingthroughSETRONatany time,noregistrationorpre-approvalis necessary. IVR ­ Interactive Voice Response telephone reporting­Ifyouhaveaquarter withnopayroll,youmayfilethereport bytelephoneanytimedayornight.Have yourBusinessIdentificationNumberon handandcall(503)378-3981usinga touchtonetelephone. Theautomatedvoicesystemleadsyou throughtheprocessstep-by-stepandrepeatsyourresponsesoerrorsarevirtually eliminated.Youcanfile"NoPayroll"reportsforthecurrentquarterorpastquarters.Thesystemallowsyoutoselectthe quarterandtheyearthenverifieswhich quarterorquartersyouarereporting. AnalternativemethodofsubmittinganopayrollreportusingOTTERorSETRON istoplacea"0"(zero)inthe"Subject Wages"boxofeachtaxprogram,and placea"0"inthe"HoursWorked"boxof theWorkersCompensationAssessment. NOTE: Weprovidetechnicalsupportfor electronicreportingmehtods. Callthehelpline503-947-1544,option 6,oryoumaye-mailyourquestionto [email protected]

Paperpacketsaremailedeachyearin February.Youwillnotreceiveapacket ifyoufilereportsusingapayrollreportingservice,suchasADP,Paychex,or Ceridian,orifyoureportusingoneofthe electronicreportingmethods.

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Oregon Combined Payroll Tax Report

OregonCombinedPayrollTaxReport packetscontainthefollowing: · OregonQuarterlyTaxReport(Form OQ-oneforeachquarter) · EmployeeDetailReport(Form132- oneforeachquarter).Employerswho havemorethan20employeesshould orderadditionalforms. · OregonScheduleB(oneforeach quarter) · OrderRequestForm · ChangeInStatusReport(Form013) · OregonAnnualWithholdingTax ReconciliationReport(FormWR). NOTE:Quarterlyreportsandpayments aredueeachquarter,evenifyouhavenot receivedthereportpacketorcoupons. Ifyouhavenotreceivedyourreport packetbyMarch1,call(503)947-1488, option3toorder.Youmayalsorequesta [email protected] or.us,orontheInternetgoto http://findit.emp.state.or.us/tax/forms.cfm.

Requirement to File Quarterly Reports

AllemployerssubjecttoOregonUnemploymentInsurancetaxarerequired tofiletheOregonQuarterlyTaxReport (FormOQ)eachquarter,evenifthere werenoemployees.Failuretofilewhen anaccountisactivecouldresultinpenalties.TheEmployeeDetailReport(Form 132)isrequiredforeachquarterduring whichyouhadOregonemployees. Ifyourbusinessehadbeeninactiveand thenhiredemployeesagain,call(503) 947-1488,option5.

Changes in Business Status

YoumustnotifytheEmploymentDepartmentandtheOregonDepartmentofRevenuewhenchangesaremadeintheorganizationorthestatusofyourbusiness.The ChangeinStatus(Form013)isincludedin thepaperpacket,oritmaybedown- loadedfromtheInternetathttp://www. oregon.gov/EMPLOY/TAX/TaxDocs.shtml. Thefollowingareexamplesofchanges thatwouldbereportedontheChangein StatusReport: · Saleorleaseofbusiness; · Dissolutionofapartnership; · Formationofanewpartnership; · Dissolutionofacorporation; · Formationofanewcorporation; · Deathofanownerorpartner; · Closingofabusiness;or · Anyotherchangesinthelegal standingofabusiness. Ifyouacquireallorpartofabusiness, youwillneedtocompleteanew CombinedEmployer'sRegistration(Form 150-211-055).Inthecaseofatransferof abusinesstheEmploymentDepartment willreviewtheregistrationtodetermineif thenewbusinesswillinheritthetaxrate andexperienceofthepreviousowner. TheCombinedEmployer'sRegistrationis availablefromtheEmploymentDepartmentorontheInternetathttp://www. oregon.gov/DOR/BUS/docs/211-055.pdf. Ifyouhavepurchasedallorpartofabusinessandhavequestions,pleasecallusat 503-947-1488,option5.

Penalties and Interest

Latefilingpenaltiesareassessedwhen yourquarterlytaxreports(FormOQor OA)oryourEmployeeDetailReports

(Form132)arefiledaftertheduedate. Thelatefilingpenaltyfortheyearmay befoundonourWebsitewww.oregon. gov/Employ/Tax,underEmployerLinks clickonEmployerResponsibilities.Then clickonPayments,Reports,Penalties& Interest.Unemploymenttaxpayments aredueonthelastdayofthemonthfollowingtheendofthequarter.Reports, thatarenotinproperformatormissing data,maybereturned. Interestat1.5%permonth(18%per year)willbeassessedontaxesthatare paidaftertheduedate.Inaddition,a penaltyof10%onthetaxduemayalso beassessed. Accountswithdelinquentreportsorwith taxesdueonSeptember1ofeachyear maybeassessedanadditionalpenaltyof 1%oftheprioryear'staxablepayroll.

Tax Rates

Taxratesarecomputedforeachbusiness individually,basedonexperiencewith unemploymentinsurancebenefitcharges andtaxablepayroll.Theexperience includesthechargesforunemployment benefitspaidandtaxablepayrollofany businessyoutookover.Generally,tax ratesareinheritedwhenonebusiness takesoveranother. Newbusinessesareassignedthebasetax or"newemployer"rate.Taxratesbased on"experience"maybehigherorlower thanthebaserate.Theyareassigned afterthebusinessestablishesitsown historyforaminimumoftwocalendar years.

Employerswithlowerunemployment chargesincomparisontotaxablepayroll areassignedlowertaxrates.Conversely, employerswithhigherchargesincomparisontotheirtaxablepayrollwillhavehigher taxrates.Theformulatocalculatethetax rate,shownbelow,usesdatafromthelast threeyears.Thefirststepistocomputethe "BenefitRatio."Thecloserthebenefitratio isto0.000000,thelowerthetaxrate.

TotalChargestoyourAccount TotalTaxablePayroll =BenefitRatio

(Carried to six digits) Benefitratiosarethencomparedtothe currentyear'sExperienceRatingSchedule (Pub.8)todeterminethetaxrate.

TaxRateNoticesforthecurrentyeargo outtoeachemployerbyNovember15of thepreviousyear. Yourunemploymentinsurancetaxrate ispreprintedontheOregonQuarterly TaxReport(FormOQ)sentinFebruary ofeachyearifyourequestpaperforms. Youmayrequestaquarterlystatementof chargesfromtheEmploymentDepartment bycalling(503)947-1488,option4.A monthlylistingofformeremployeeswho beganreceivingunemploymentinsurance benefitsduringtheprecedingmonthis alsoavailablebycalling(503)947-1341.

How Charges Are Determined

Employers'accountsarechargedfor unemploymentbenefitspaidonwages attributabletothemduringtheclaimant's baseperiod.Ifaclaimantworkedfor morethanoneemployerduringthat period,thechargesaredividedbetween theemployersinproportiontothewages theypaid.Asanexample,ifaclaimant

waspaid$20,000duringhisbaseperiod,andemployerApaidhim$15,000 andEmployerBpaid$5,000,thenthree quartersoftheclaimant'sunemployment benefitswouldbechargedtoEmployer A,andonequarterwouldbechargedto EmployerB.

Notice of Claim Determination

Whenaformeremployeefilesanew claimforbenefitsoranexistingclaimis re-determined,baseperiodemployers receiveaNoticeofClaimDetermination (Form197).For more information on the base year see page 28.UseForm197to statethereasontheformeremployeeis nolongeremployed. Form197showsthepotentialchargeto youraccount,whichisnotanamount due.Itisthemaximumamountthat couldbechargedtoyouraccountifthe entireamountofbenefitstheclaimant iseligibleforispaid.Weuseonlyyour shareoftheactualbenefitsinthe experienceratingprocess. Youmayrequestreliefofchargesby checkingtheboxontheForm197and returningittotheEmploymentDepartment.AForm197requestingreliefof chargesmustbepostmarked,faxedor personallydeliveredtotheEmployment Departmentnolaterthan30daysafter thedatetheformwasmailedtotheemployer. Sendinarequestforreliefofchargesif youbelieveitiswarrantedandyouhave notpreviouslyreceivedreliefofcharges ontheclaim.Specificinformationabout reliefofchargesisprintedonthebackof Form197.Insomecases,youraccount

Some charges can be relieved

isrelievedofchargesautomaticallywithoutadvancenotice. NOTE:AlthoughOregonlawdoesnot provideforreliefofchargesforreimbursingemployers,theEmploymentDepartmentinvestigatesemployerresponses thatquestiontheclaimant'seligibilityfor unemploymentinsurance.Ourinvestigationmayresultinadenialofbenefits, reducingchargestothereimbursing employer.

Federal Unemployment Tax Act (FUTA)

InadditiontoOregon'sunemployment tax,youpayafederalunemploymenttax (FUTAtax)basedonpayroll.TheFUTA taxiscollectedbytheInternalRevenue Servicetofundtheadministrativecostsof theemploymentserviceandunemploymentinsuranceprogramsthroughoutthe country.

Timely Oregon Unemployment Tax Payments Reduce FUTA Tax

Payingallstateunemploymenttaxesand filingallrequiredreportsbyJanuary31 forthepreviouscalendaryearallowsa creditagainstFUTAtax.TheFUTAtax rateis6.2%onthefirst$7000ofanemployee'swages.Themaximumallowable creditis5.4%resultinginanetpayable FUTAtaxrateof.8%.

Questions

Ifyouhavequestionsorneedadditional information,pleasecontactoneofthe following: ·CalltheEmploymentDepartmenttax representativeinyourarea http://oregon.gov/EMPLOY/TAX/ TaxOffices.shtml#Tax_Office_ Locations; ·VisitourWebsiteathttp://www. oregon.gov/EMPLOY/TAX/OTTER home.shtml; ·Call(503)947-1488,TDD/Nonvoice users711;or ·[email protected]

Base period shown by shaded months

UNEMPLOYMENT INSURANCE BENEFITS

UnemploymentInsurancebenefitsreplacepartoftheincomelostwhenapersonbecomesunemployed.Thissoftens theimpactjoblosseshaveoncommunities.Workersmaintainpurchasingpower tosupportbusinessesintheareawhere theylive.

Aclaimisbasedonaone-yearperiod knownasthebaseyear.Thebaseyear isthefirstfourofthelastfivecalendar quarterscompletedatthetimetheinitial claimisfiled.Thechartonpage28 illustratesthebaseyear. There are two ways to qualify: ·First: claimantsqualifyiftheyhave employmentandwagesofatleast $1,000inemploymentsubjectto unemploymentinsurancelawAND totalbaseyearwagesequaltoatleast oneandone-halftimesthewagesin thehighestquarterofthebaseyear. or, · Second:ifanindividualdoesnot qualifythefirstway,apersonmay qualifyforbenefitsifheorshehas wagesandworkedatleast500hours duringthebaseyearofemployment subjecttounemploymentinsurance law. Benefitamountsaresetbylawasapercentageofthewagesreceivedduringthe baseyear.Theweeklybenefitamountis

Qualifying

1.25%ofthetotalbaseyearwagesbut withafixedlowerlimitof15%andan upperlimitof64%ofthestateaverage weeklywageincoveredemployment. Aclaimlastsfor52weeksthatmakeup thebenefityear.Thisisthe12-month periodbeginningwiththeweekthey firstfileforbenefitstosetupaclaim. Claimantsmayreceiveupto26weeksof benefitswithinthebenefityear.Minimum claimsmayhavefewerthan26weeks available.Theycannotfileanewclaim untilafterthe52weeks. Extendedbenefitsmaybepaidbeyond the26weeksduringperiodsofhighunemployment.

Disqualifications and Penalties

Receiptofunemploymentinsuranceis basedoneligibility,notneed.Aworker whoworkedenoughduringthebase yearmayreceivebenefitsifoutofwork throughnofaultoftheirown.Theperson mustbeable,availableandactivelyseekingwork. Some reasons for disqualification, denial or reduction of benefits are: 1.Voluntarilyleavingworkwithout goodcause,dischargeorsuspension formisconductconnectedwithwork, orfailingtoacceptajobofferor referraltoajobwithoutgoodcause.If disqualified,claimantsmustwork and earnatleastfourtimestheir weeklybenefitamount.Inaddition, thetotalbenefitsapersoncanreceive arereduced.Asageneralrule,the totalreductioniseighttimesthe person'sweeklybenefitamountfor eachdisqualification.

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2.Dischargebecauseofafelonyortheft connectedwithwork.Ifdisqualified, allbenefitrightsbasedonthewages earnedbeforethedateofdischargeare canceled. 3.Beinginvolvedinalabordispute.The claimantmaybedisqualifiedaslongas thelabordisputecontinues. 4.Notbeingabletowork,notbeing availableforwork,and/ornotactively seekingwork.Thisisaweek-to-week denial.Thedisqualificationendswhen theclaimantisable,availableand activelyseekingwork. 5.Receiptofretirementpayfromabase yearemployer.Retirementisdeducted dollarfordollarfromtheweekly benefitpayment. 6.Schoolemployeesbetweentermsand schoolyears.Generally,school employeesdonotreceivebenefits basedonschoolwagesiftheyhave reasonableassuranceofreturningto workwhenschoolre-opens. 7.Nothavingauthorizationtoworkin theUnitedStates.Benefitswillnotbe paidunlessapersonhasauthorization toworkinthiscountry. 8.Fraudulentlyreceivingbenefits.Mis- representationinordertoreceive benefitsmayresultinadisqualification ofupto26weeksandcriminalpros- ecution.

Working and Receiving Benefits

Apersonis"unemployed"perunemploymentinsurancelawwhenworkingless thanfull-timeandearninglessthantheir weeklybenefitamount.Apersonmay earnupto10timesOregon'sminimum wageorone-thirdoftheweeklybenefit amount(whicheverisgreater)before

benefitsarededucteddollarfordollar fromtheweeklybenefitamount.When workingfulltimeorearningmorethan theweeklybenefitamount,theindividual isnot"unemployed"andnoteligiblefor benefits.

Notice of Claim Filed (Form 220)

Whenapersonfilesorrestartsaclaim, themostrecentemployerreceivesa NoticeofClaimFiled.Ifaclaimantdid notworkandearnfourtimestheweekly benefitamountfromhisorherlastemployer,wewillalsomailaForm220to thenext-to-lastemployer.Mailorfaxthe Form220totheEmploymentDepartment withintendaysafterthedatewemailed theformtoprotectyourappealrights. EmploymentDepartmentadjudicatorsinvestigateseparationandeligibilityissues. Werelyonyou,theemployer,formuch ofourinformationaboutaclaimant'seligibility.Yourtimelyresponsetothenotice ofclaimfiledform220entitlesyoutoa decisionyoucanappealifanissueexists thatmayaffecttheperson'seligibilityfor benefits.Ifaclaimantstoppedworking foryouforanyreasonotherthanlackof work,providedetailsoftheseparationin thespaceprovidedontheformanduse thebackifnecessary.Pleasebesureyour informationiscorrectandtrue.Willful falsestatementscanresultinadditional chargesagainstyouraccount. Itisimportantthatyourespondtorequestsforseparationinformationon formeremployees.Thefactssurrounding anemployee'sseparationcandirectly affectyourtaxratebecausewedecideto payordenyclaimantsbased,inpart,on

thisinformation.Ifyoudonotprovide anyinformation,theEmploymentDepartmentwillmakeadecisionbasedon availableinformation.Decisionstoallow benefitsaffectallbaseyearemployersas theiraccountsmaybesubjecttocharges forbenefitspaidasaresultoftheperson's mostrecentseparation.

Allstates,theDistrictofColumbia, PuertoRico,theVirginIslands,and Canadahaveunemploymentinsurance programs.Peoplewhoworkinonestate oftenfileforunemploymentinanother state.Ifyoureceiveformsfromanother stateoragencyaboutaformeremployee, itistoyouradvantagetoreply.Itcan affectchargestoyouraccountnomatter wheretheclaimantlivesorfileshisorher claim.

Inquiries from Other States

Reporting a Job Refusal

Aworkerwhorefusessuitablework withoutgoodcausewillbedisqualified. TheEmploymentDepartmenthasnoway ofdiscoveringtheseissuesunlessyouor theworkertellus.Ifyouofferajobto someonewhoisclaimingbenefits,please letyourlocalEmploymentDepartment officeknowatonceifthatpersonfailsto acceptthejoborbehavesinawaythat causesyoutowithholdajoboffer.

Wecomparequarterlywagereportstorecordsofunemploymentbenefitpayments tofindthosepeoplewhoworkwithout reportingtheirearningsontheirclaims. Thisiscalledthecross-matchsystem.We alsolookintoissuesbroughttoourattentionfromanyothersource.

Fraud

Wepublicizeourcross-matchsystem,the penaltiesforfraud,andindividualcourt convictions.Thispublicinformationisan efforttodiscouragefraud.Wecreditthe accountsoftax-payingemployersforany benefitspaidbecauseoffraud.Wecredit reimbursingemployerswhentheEmploymentDepartmentrecoversthebenefits paidbecauseoffraud. Whensomeoneisdeniedforfraud,they aredisqualifiedforupto26weeks(per occurrence)andarerequiredtorepaythe money.Ifprosecutedandfoundguilty theindividualcouldbefined,jailedor both.

HEARINGS

EveryyeartheEmploymentDepartmentissuesthousandsofadministrative decisions.Thedecisionsmayconcern unemploymenttaxesorthepayment ofunemploymentinsurancebenefits.If youreceiveadecisionandyoudisagree withit,youmayrequestahearing.File arequestwithinthe20-daytimelimit, orwithintendaysifyouareappealinga claimdetermination,tohaveahearing. Wewillmailtoyounoticeofthedate, time,andplaceofthehearingalongwith apamphlettitledHowtoPrepareand PresentYourCase. Hearingsareheldbytelephoneconferencecall.TheOfficeofAdministrative Hearings(OAH)administrativelaw judgesconductthehearings. Thehearingprocessissimple.Individuals canrepresentthemselves.Duringahearing,bothsideshaveachancetopresent theircasesandaskquestionsofanywitnessesthatappear.Alltestimonyistaken underoathoraffirmation.Thedecision oftheadministrativelawjudgeisbased solelyonthefactspresentedatthehearing.Itisimportantyouparticipateinthe hearingtomakecertainyoursideofthe storyistold. Ifyoucannotparticipateinthescheduled hearing,contacttheOAHimmediately.If youaskforahearingbutthenfailtopar

Purpose and Process

ticipate,yourappealwillbedismissed. Youwillreceiveawrittendecisionapproximately14daysafterthehearing. Youmayalsoappealtheadministrative lawjudge'sdecision.Unemployment benefitcasesareappealedtotheEmploymentAppealsBoard,athree-person panelappointedbythegovernor.Tax casesareappealedtotheOregonCourt ofAppeals.Theseappealsareareviewof theadministrativelawjudge'sdecision basedontheevidencepresentedatthe firsthearing.Thisisanotherreasonitisso importanttoattendahearingtorepresent yourcase.Ifyouhavequestionsregardingahearing,contacttheOAHat(503) 947-1515or1-888-577-2422.

LABOR MARKET INFORMATION

TheOregonEmploymentDepartment's Workforce&EconomicResearchDivision's teamofeconomists,workforceanalysts, andresearcherscollectandanalyzestatewideandregionallabormarketinformationandhelpbusinessesapplyit.Through contactwithbusinessrepresentatives, analystsprovideconcise,up-to-dateinformationaboutthelocalandstateeconomiesandtheireffectsontheworkforce. Researchstaffstudylaborforceandrelatedtopics,supplydataandanalysisto newandexpandingfirms,andanalyze occupationalsupplyanddemand.Besides offeringgeneralinformation,staffisavailabletoproducespecialreportsonrequest. Theresearchdivisionalsopublishesand distributessuchinformation,whichis gatheredthroughsurveyssenttoemployersthatspendvaluablebusinesstimeto providetheOregonEmploymentDepartmentwithtimelyandaccuratedata. Businesses,inturn,usethislabormarket informationtoidentifychallengesand opportunities.Economicdevelopment planners,educatorsandtrainingproviders, jobapplicants,legislators,andthenews mediaalsoregularlyrelyonthisinformationtolearnaboutworkforceissuesthat affectOregonians.

Information on the Internet

TheOregonEmploymentDepartment maintainsanationallyrecognizedWeb

sitewhereemployerscanfindlocal, regional,andstatewideinformation aboutemployment,unemploymentrates, theConsumerPriceIndex,workplace skills,wages,industryandoccupational projectionsofemployment,andmuch more.Researchstaffisonhandtoshow businesseshowtoretrievesuchdata ­andhowtoapplyitdirectlytotheir venture.VisittheOregonLaborMarket InformationSystem(OLMIS)siteat www.QualityInfo.org.

Labor Market Information Publications

OregonEmploymentDepartmentstaff preparesanddistributethousandsof publicationstoschools,businesses,planners,andthepublic.Acompletelistof labormarketinformationpublicationsis availableatwww.QualityInfo.org.

CHILD CARE DIVISION

TheChildCareDivisionwascreated withintheEmploymentDepartment,with legislationenactedin1993,toemphasize theimportanceofchildcareasawork forceissue.

Services for Employers

Thedivisionencouragesandassistsemployerstomeetthechildcareneedsof theiremployees,andpromotestheuseof thestateEmployerDependentCareAssistancetaxcreditprogram.Call1-800556-6616or(503)947-1400forinformationandmaterialsaboutdependent-care options. Employerscanfindcosteffectivesolutionstothechildcareneedsoftheir workforcethroughtheirlocalchildcare resourceandreferralagency.Communitiesthroughoutthestateareserved throughthechildcareresourceand referralsystemwhichreceivesfinancial supportfromtheChildCareDivision. Forinformationaboutyourlocalagency, calltheOregonChildCareResourceand ReferralNetworkat1-800-342-6712or visittheirwebsiteatwww.oregonchildcare.org. In addition, the division is responsible for:

Child Care Regulation

Thedivisioncertifieschildcarecenters andcertifiedfamilychildcarehomes andregistersfamilychildcareproviders. Additionalservicesincludeconsultation,

technicalassistance,monitoring,complaintinvestigation,andinformationto parentsandotherindividuals.Formore information,call1-800-556-6616or (503)947-1400orvisitourwebsiteat www.WorkingInOregon.org

Administration of Child Care and Development Fund (CCDF)

TheChildCareDivisionisdesignatedas theleadagencyforCCDF.Thesefunds areusedtoassistlowincomeworking parentswiththecostofcare,increase thesupplyofchildcare,andenhancethe qualityofcare.CCDFfundsarealsoused forregulationofchildcareproviders, resourceandreferralservices,andchildcaresubsidiestohigh-riskpopulations.

Thedivisioncontractswithlocalorganizationsandschoolstoprovidechildcare servicestoteenparents,migrantandseasonalfarmworkers,parentsinsubstanceabusetreatmentprogramsandchildren withspecialneeds.Forspecificprogram informationcall(503)947-1421.

Child Care for High-Risk Populations

TheCommissionforChildCarewas createdbythelegislaturetoaddressthe issues,problemsandalternativesolutions thatarecriticaltothedevelopmentof accessible,affordableandqualitychildcareservices.Thecommissionconsistsof 15volunteercitizensandthreelegislators,appointedbythegovernor,Senate president,andspeakeroftheHouseof Representatives.Formoreinformation call(503)947-1891.

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Child Care Advocacy and Information

Unemployment Insurance Centers

Portland Eugene Bend (503)451-2400 TollFree877-877-1781 (541)686-7800 TollFree877-728-7970

Eastern / Central Oregon SW Oregon Metro / NW Oregon

(541)388-6207 TollFree800-663-7914

Business & Employment Services

IfyouneedtocontactaWorkSourceOregon EmploymentDepartmentofficegoto:wwww. WorkingInOregon.organdClickonOffice Locatons.Orcall(503)947-1436. OregonRelayService-non-voiceusers:711

Hearings

EugeneHearings 541686-7960 SalemHearings 503947-1515 FAX503947-1531

Information

TaxInformation Oregon:503947-1488 GeneralInformation Oregon:1-800-237-3710 OutsideOregon:503947-1394 OregonRelayService-non-voiceusers:711

Worksource Oregon Employment Department www.WorkingInOregon.org www.WorkSourceOregon.org ED PUB 117 (1008)

Information

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