(1)(a) An employer shall report to the Division of Child Support of the Department of Justice the hiring or rehiring, or the engagement or reengagement, of an individual who resides or works in the state and to whom the employer anticipates paying earnings if the employer:

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(A) Has employees or independent contractors working only in this state; or

(B) Is a multistate employer and has designated to the United States Secretary of Health and Human Services that Oregon is the employer’s reporting state.

(b) The employer shall submit the report by mail or other means in accordance with rules adopted by the Department of Justice.

(2)(a) An employer shall make the report required by subsection (1) of this section with respect to an employee or an independent contractor:

(A) Not later than 20 days after the date the employer hires or rehires the employee or engages or reengages the independent contractor; or

(B) In the case of an employer transmitting reports electronically, by transmissions each month not less than 12 days nor more than 16 days apart.

(b) An employer may submit a cumulative report for all individuals hired or rehired or engaged or reengaged during the previous reporting period.

(3) The report required under subsection (1) of this section may be made on a W-4 form, a W-9 form or, at the option of the employer, an equivalent form approved by the Division of Child Support of the Department of Justice, but must contain the employer’s name, address and federal tax identification number and the employee’s or independent contractor’s name, address and Social Security number.

(4) As used in this section:

(a) ‘Employee’ means an individual who must file a federal withholding form W-4 under the Internal Revenue Code.

(b) ‘Independent contractor’ means an individual who must file a federal form W-9 under the Internal Revenue Code and who is anticipated to be performing services for more than 20 days.

(c) ‘Reengage’ means to engage an independent contractor who previously performed services as an independent contractor for the employer but who has not performed services for the employer within the previous 60 days.

(d) ‘Rehire’ means to re-employ any individual who was laid off, separated, furloughed, granted a leave without pay or terminated from employment for more than 60 days. [1993 c.753 § 1; 1995 c.381 § 2; 1999 c.80 § 18; 2003 c.73 § 46; 2013 c.184 § 4; 2019 c.291 § 11; 2023 c.101 § 1]