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 employers 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 employers account has been chargeable
with benefits.
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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%
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[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.
Plain English Explanation
This Oregon statute addresses Base
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 657.435
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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