Oregon — State Statute

Oregon Revised Statutes Chapter 657 § 657.435 — Base

Oregon Revised Statutes Chapter 657 ·
Oregon Code § 657.435 · Enacted · Last updated March 01, 2026
Statute Text
Base rate for first year. For each calendar year, an employer’s tax rate shall be that rate assigned in this section to the applicable schedule I through VIII of Table A, ORS 657.462 in effect for such calendar year unless and until there have been 12 consecutive months immediately preceding the computation date, except as otherwise provided, throughout which the employer’s account has been chargeable with benefits. ______________________________________________________________________________ Schedule of Table A,        Tax Rate ORS 657.462                    Assigned I                                         2.0% II                                       2.1% III                                      2.4% IV                                      2.6% V                                       2.9% VI                                      3.1% VII                                     3.2% VIII                                   3.3% ______________________________________________________________________________ [Amended by 1955 c.655 §5; 1973 c.300 §11; 1977 c.538 §1a; 1989 c.609 §2; 2005 c.183 §5] Note: See note under 657.430.
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