Oregon Revised Statutes Chapter 657 § 657.462 — Computation of benefit ratio; grouping employers within cumulative taxable

Computation of benefit ratio; grouping employers within cumulative taxable payroll percentage limits; assignment of rates; tax schedules; disposition of portion of taxes to certain administrative funds. (1)(a) The Director of the Employment Department or the director’s authorized representative shall, for each calendar year, compute a benefit ratio for each employer who meets the requirements of this section. (b)(A) For an employer whose record has been chargeable with benefits throughout the 12 preceding calendar quarters ending on the computation date, the benefit ratio shall be a quotient obtained by dividing the total benefit charges to the employer’s record in the 12 calendar quarters by the total of the employer’s taxable payrolls for the same 12 calendar quarters. (B) For an employer whose record has been chargeable with benefits for at least four or more consecutive calendar quarters but less than 12 consecutive calendar quarters and ending on the computation date, the benefit ratio shall be the quotient obtained by dividing the total benefits charged to the employer’s record for the consecutive calendar quarters by the total of the employer’s taxable payrolls for the same period. (C) Benefit ratios shall be carried out to the sixth decimal place. (2)(a) A list shall be prepared of all employers meeting the requirements of this section whose accounts are open according to Employment Department records as of August 31 following the computation date. (b) Employers shall be listed in ascending order from the employer having the lowest benefit ratio to the employer having the highest benefit ratio. (c) The list shall show for each employer: (A) The benefit ratio; (B) The employer’s taxable payroll for the four calendar quarters immediately preceding the computation date; and (C) A cumulative total consisting of the sum of the employer’s taxable payroll and the taxable payroll of all other preceding employers on the list. (3)(a) The department shall group all employers in accordance with the cumulative taxable payroll percentage limits for the schedule in effect under Table A. (b)(A) All employers who fall within the same group shall be assigned the tax rate for that group. (B) Notwithstanding subparagraph (A) of this paragraph, if the grouping results in the taxable payroll of an employer falling in two groups, the employer and any other employer with the same benefit ratio shall be assigned the lower of the two applicable rates. (c) Fractions of a cent shall be dropped in computing taxable payroll limits used in Table A. (d) The schedule in effect shall be in accordance with the Fund Adequacy Percentage Ratios set forth in Table A. ______________________________________________________________________________ TABLE A (Taxable Payroll referred to is the total for all the eligible firms for the four calendar quarters preceding and ending on the computation date) ______________________________________________________________________________ Fund Adequacy Percentage Ratio I 190% and Over Tax Rate                     Cumulative Taxable Payroll Limits (Percentage of Total Taxable Payroll) 0.5%                            0.00% but less than 10.00% 0.6%                            10.00% but less than 15.00% 0.7%                            15.00% but less than 20.00% 0.8%                            20.00% but less than 25.00% 0.9%                            25.00% but less than 30.00% 1.0%                            30.00% but less than 35.00% 1.1%                            35.00% but less than 40.00% 1.2%                            40.00% but less than 45.00% 1.3%                            45.00% but less than 50.00% 1.4%                            50.00% but less than 55.00% 1.5%                            55.00% but less than 60.00% 1.6%                            60.00% but less than 65.00% 1.7%                            65.00% but less than 69.00% 1.8%                            69.00% but less than 73.00% 1.9%                            73.00% but less than 77.00% 2.0%                            77.00% but less than 80.00% 2.1%                            80.00% but less than 83.00% 2.2%                            83.00% but less than 86.00% 2.3%                            86.00% but less than 89.00% 2.4%                            89.00% but less than 91.00% 2.5%                            91.00% but less than 93.00% 2.6%                            93.00% but less than 95.00% 2.7%                            95.00% but less than 96.00% 2.8%                            96.00% but less than 96.90% 2.9%                            96.90% but less than 97.70% 3.0%                            97.70% but less than 98.40% 3.1%                            98.40% but less than 98.90% 3.2%                            98.90% but less than 99.30% 3.4%                            99.30% but less than 99.54% 3.6%                            99.54% but