Oregon Unemployment Tax Rules

Coverage: Any business that has at least one employee in each of 18 separate weeks during any calendar year or that has a total payroll of at least $225 in any calendar quarter.

Rates: .9% 5.4%; 3% (no experience for 2002)

Taxable Wage Limit: $25,000 for 2001 and 2002

Employee Withholding: None


Employment Department
605 Cottage Street NE
P.O. Box 751
Salem, OR 97301
Telephone: 503-378-4824