Oregon Statutes 657.458 – Definitions for employer tax rate computations; exclusion of calendar years 2020 and 2021
As used in this chapter unless the context requires otherwise:
Terms Used In Oregon Statutes 657.458
- Average weekly check amount: means the gross amount of benefit payments, excluding extended benefits, made during a 12 consecutive month period, divided by the number of such weekly payments made to all individuals receiving benefits under this chapter during that period. See Oregon Statutes 657.458
- Benefits: means the money allowances payable to unemployed persons under this chapter. See Oregon Statutes 657.010
- employment: includes service that is:
(a) Subject to the tax imposed by the Federal Unemployment Tax Act; or
(b) Required to be covered under this chapter as a condition for employers to receive a full tax credit against the tax imposed by the Federal Unemployment Tax Act. See Oregon Statutes 657.030
- wages: means all remuneration for employment, including the cash value, as determined by the Director of the Employment Department under the regulations of the director, of all remuneration paid in any medium other than cash. See Oregon Statutes 657.105
- Week: means any period of seven consecutive calendar days ending at midnight, as the director may prescribe by rule. See Oregon Statutes 657.010
(1) ‘Adjusted average weekly check amount‘ means the average weekly check amount in a calendar year plus one-half of the increase in the maximum weekly benefit amount plus one-half of the increase in the minimum weekly benefit amount from the week including July 4 immediately preceding such calendar year to the week including July 4 immediately following such calendar year.
(2) ‘Average monthly employment‘ means the total number of persons employed in each month for 12 consecutive months, as reported by employers subject to the tax under this chapter, divided by 12.
(3) ‘Average weekly check amount’ means the gross amount of benefit payments, excluding extended benefits, made during a 12 consecutive month period, divided by the number of such weekly payments made to all individuals receiving benefits under this chapter during that period. The number and amount of payments made under section 11, chapter 2, Oregon Laws 1982 (first special session), shall be excluded from the computation under this subsection.
(4) ‘High benefit cost period’ means the 12 consecutive month period in the last 20 completed calendar years in which the benefit cost rate was the highest. The benefit cost rate is determined by dividing the amount of benefits paid attributable to employers subject to the tax, during any 12 consecutive months within the 20-year period by total wages, as defined in ORS § 657.105, reported by all employers subject to the tax for the four consecutive calendar quarters that include the quarter in which the 12 consecutive month period ended. All benefits paid from the Unemployment Compensation Trust Fund attributable to employers subject to the tax, including but not limited to the Oregon share of extended benefits and any special state additional benefits, shall be included in the amount of benefits under this subsection. For purposes of making determinations under this subsection, calendar years 2020 and 2021 shall not be included, and shall not count toward the total number of years, in any 20-year period. [1969 c.157 § 2 (657.458 and 657.459 enacted in lieu of 657.461); 1971 c.463 § 15; 1977 c.538 § 3; 1983 c.508 § 9; 2007 c.71 § 213; 2021 c.638 § 1]