Employment Department
Chapter 471
Division 70
Paid Leave Oregon
471-070-0001
Purpose
The purpose of the division 70 rules is to provide procedures, standards, responsibilities, and criteria for administration of the Paid Leave Oregon program, defined in OAR 471-070-0010.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.340
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 59-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 1-2024, adopt filed 01/04/2024, effective 01/12/2024
ED 6-2023, temporary adopt filed 08/09/2023, effective 08/09/2023 through 02/04/2024
471-070-0010
Definitions
(1) “Paid Leave Oregon” means the Paid Family and Medical Leave Insurance program as described under ORS chapter 657B.
(2) “Volunteer” as used in ORS 657B.010(14)(b)(E), means an individual who performs services for a public agency or private non-profit organizations for civic, charitable, or humanitarian reasons, without promise, expectations or receipt of compensation for services rendered.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.340 & 657B.010
History:
ED 60-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2023, amend filed 07/31/2023, effective 08/01/2023
ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022
471-070-0400
Wages: Definitions
(1) “Agricultural labor”
(a) Except as provided in subsection (c) of this section, “agricultural labor” means service on a farm in connection with the production, raising, or harvesting of any agricultural or horticultural commodity, includes farming in all its branches, and, among other things, also includes:
(A) Cultivating and tillage of the soil;
(B) Dairying;
(C) Raising, shearing, feeding, caring for, training, and management of livestock, bees, fur-bearing animals, wildlife, and poultry; and
(D) Practices performed by a farmer or on a farm as an incident to or in conjunction with such farming operations, management, conservation, and improvement or maintenance of such farm and its tools and equipment, including preparation for market, delivery to storage or to market, or to carriers for transportation to market; and
(b) “Agricultural labor” includes all services performed in the employ of the operator or group of operators of a farm or farms (or a cooperative organization of which such operator or operators are members) in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity, but only if such operator or group of operators produced more than one-half of the commodity, as measured by volume, weight, or other customary means, with respect to which such service is performed.
(c) “Agricultural labor” does not include, among other things, processing services that transform an agricultural commodity from its raw or natural state and services performed with respect to an agricultural product after it has been transformed from its raw or natural state.
(d) “Farms,” as used in this section, includes stock, dairy, poultry, fruit, fur-bearing animals, Christmas tree and truck farms, plantations, orchards, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities.
(2) "Bonuses,” “fees,” and “prizes" means an extra payment given by an employer in consideration of performance, production, or a share of profits.
(3) “Domestic service”
(a) Except as provided in subsection (b) of this section, “domestic service” means general services of a household nature performed by an employee in or about a private home (permanent or temporary) of the person by whom the employee is employed. The term includes, but is not limited to, services performed as cooks, waiters/waitresses, butlers, housekeepers, child monitors, general house workers, personal attendants, baby-sitters, janitors, launderers, caretakers, gardeners, grooms, and chauffeurs of automobiles for family use.
(b) “Domestic service” does not include work performed by:
(A) A parent or spouse of the employer;
(B) A child of the employer who is under 26 years of age;
(C) Students who regularly attend elementary or secondary school during the day;
(D) Children, other than children of the employer, who are under 14 years of age;
(E) Children under 18 years of age who provide babysitting services and persons who provide babysitting on a casual basis;
(F) Persons who perform casual labor in private homes or the maintenance of private homes or their premises, including but not limited to yard work, washing windows, and shoveling snow;
(G) Individuals employed by organizations licensed as required by ORS 443.015 or 443.315;
(H) Individuals performing companionship services exempt from the provisions of the Fair Labor Standards Act of 1938 (29 U.S.C 201 et seq.);
(I) Persons who perform house sitting duties that do not involve domestic service;
(J) Persons who provide domestic service in exchange for an in-kind good or service; and
(K) Services of those not of a household nature, such as services performed as a private secretary, tutor, nurse, or certified nursing assistant, even though performed in the employer’s private home.
(4) “Employing unit” has the same definition as “employer” as provided by ORS 657B.010(15).
(5) “Employment” means any service performed by an employee for an employer for remuneration or under any contract of hire, written or oral, expressed, or implied.
(6) “Holiday” means any of the holidays listed in ORS 187.010(1)(b)–(k) and (2), 187.020 and any holiday designated by the employer, union contract, or otherwise.
(7) "Holiday pay" means any remuneration that an employer pays an employee for a holiday, including, but not limited to, full or partial paid time off or additional pay for work on a holiday.
(8) “Paid time off” means compensated time away from work provided by an employer that the employee can choose to use for any reason, including, but not limited to, vacation, sickness, and personal time.
(9) “Private home,” as used in section (3) of this rule, means a fixed place of abode of an individual household. A separate and distinct dwelling unit maintained by a household in an apartment, house, hotel, or other similar establishment may constitute a private home, provided it is a place in which a person resides with the intention of residence or has so resided with the intention of returning. If a dwelling unit of an individual or family is used primarily as a boarding house for the purpose of supplying lodging to the public as a business enterprise, only that portion of the premises occupied by the individual or family may be considered a private home for the purposes of this rule.
(10) “Sick pay” means remuneration paid by an employer to an employee for time away from work due to sickness, unless excluded as a fringe benefit under ORS 657.115.
(11) “Stand-by pay” means remuneration paid by an employer to an employee who is required to be immediately available for work.
(12) "Vacation pay" means remuneration paid by an employer to an employee for time away from work provided by an employer to an employee to use for any reason the employee chooses but does not include leave for sick pay, compensatory time, holiday, or other special leave.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 61-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022
471-070-0415
Wages: Incidental Expenses
(1) Wages do not include:
(a) Moneys paid to employees to reimburse them for meal expenses in the event employees are required to perform work after their regular office hours; and
(b) Amounts paid to employees to reimburse them for traveling or other expenses actually incurred by them while performing service for the employer.
(2) No deduction may be made under this section unless an accurate and detailed expense account is prepared by or with the knowledge of the employee and submitted to the employer in such form as will meet the requirements of the Internal Revenue Service and unless such account is preserved by the employer for a period of three calendar years.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0420
Wages: Pensions
An individual receiving a pension from a former employer shall not be considered an employee of that employer solely because of the pension. The amount of the pension is not wages
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0425
Wages: Jury Pay
Compensation, reimbursement, fees, lodging, meals or other remuneration paid or provided to an individual for services performed as a juror are not wages.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0430
Wages: Bonuses, Fees, and Prizes
Bonuses, fees and prizes are wages if paid or given by the employer to an employee as compensation, reward, or added remuneration for services. Bonuses, fees, and prizes shall be included in the payroll of the employer at the time they are paid. A bonus, fee, or prize paid or received during a calendar year shall be wages paid during the calendar year, and the Paid Leave Oregon contribution rate for such year shall be applicable to any bonus, fee, or prize constituting wages.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 62-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0435
Wages: Disability Payments and Accident Compensation
(1) When an employer continues the payment of wages during a disability period, or pays to the employee all or part of the difference between benefits or compensation received from an insurance carrier or State Accident Insurance Fund and the employee’s regular or usual wage, the sums so paid by the employer are wages unless excluded from the term wages by ORS 657.115 and 657.125.
(2) Lump sum or other special payments to compensate an employee for an accident sustained in the course of employment are not wages.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0440
Wages: Gifts
(1) Gifts, other than tips or gratuities, received by an employee during the course of employment from persons other than their employer are not wages.
(2) The director reserves the right, based on the facts in each particular case, to determine whether or not the gift is in fact a bonus, fee, or prize given as a reward or added remuneration for services rendered.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0445
Wages: Remuneration Types
Wages include, but are not limited to:
(1) Commission or a guaranteed wage;
(2) Compensatory pay;
(3) Dismissal or separation allowances;
(4) Holiday pay;
(5) Paid time off;
(6) Sick pay;
(7) Stand-by pay;
(8) Tips or gratuities; and
(9) Vacation pay.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0450
Wages: Remuneration Other than Cash
(1) Subject to the provisions of section (2) of this rule, wages include the cash value of all remuneration paid in any medium other than cash, except for agricultural labor and domestic service, as defined in the wage definition administrative rule, and the specific exemptions enumerated in ORS 657.115 through 657.140.
(2) Board, lodging, services, facilities or privileges furnished by an employer shall be considered remuneration paid for services performed by an employee unless it appears that furnishing of the same was not required by the terms of the contract of hire; written or oral, express or implied; and that the value thereof was not a material factor in the determination by either party of the amount of any cash remuneration payable for such services.
(3) The cash value of noncash remuneration shall be either:
(a) The amount of noncash remuneration which is carried on the employer's payroll, provided such amount is comparable to values prevailing in the community; or
(b) An amount determined by the director when the value of non-cash remuneration is not carried on the employer's payroll. In such determination, board furnished by an employer as remuneration for services shall have a minimum value of 30 percent of the standard meal per diem rates for the 48 continental United States and the District of Columbia established by the U.S General Services Administration (CONUS meal rate) per day. The rate per day will be rounded to the nearest dollar. The rate per month will be 30 times the rounded daily rate. If room is furnished in addition to board, no additional value will ordinarily be placed upon the room. If room and board are furnished at hotels, resorts or lodges, or if a room only, an apartment, a house or any other consideration is provided, the value for tax purposes will be the fair market value thereof.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0455
Wages: Cafeteria Plans
Employee benefits paid through a cafeteria plan, as defined in the Internal Revenue Code Section 125, are not wages if listed as excluded in ORS 657.115, even if paid through a payroll deduction.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0465
Wages: Corporate Officer and Shareholder Dividends
Remuneration means and includes any payments, which includes dividends paid to a corporate officer or shareholder, are wages to the extent that those payments are reasonable compensation for services performed for the corporation.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0470
Wages: Paid Leave Oregon Benefits
Paid Leave Oregon benefits issued by the Employment Department, employer or administrator through an approved equivalent plan, are not wages.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 4-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-0550
Continuous Jurisdiction
(1) In accordance with the provisions of ORS 657B.110, the director designates the following employees to have the authority to act for and in the name of the director in matters of reconsideration and correction of any final decision under ORS chapter 657B:
(a) Deputy Director;
(b) Division Director for Paid Leave Oregon;
(c) Deputy Division Director for Paid Leave Oregon; and
(d) Any employee authorized and directed by individuals identified in paragraphs (a) through (c) of this section who, in the course of their assigned duties, are tasked with the writing, review, and reconsideration or correction of decisions issued by the Paid Leave Oregon program
(2) If the director finds, as new facts not previously known to the director or the designees specified in section (1) of this rule, that a claimant or an employing unit has suffered or would suffer substantial adverse effect because of:
(a) Misinformation provided to such party by an employee of the Employment Department; or
(b) Improper application of Employment Department Law or administrative rules by an employee of the Employment Department, the director, or one of the designees specified in section (1) of this rule, may take appropriate action to restore to the injured party all rights and benefits which were improperly denied.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
History:
ED 63-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0800
Outreach Plan
(1) In order to both inform and receive input from Oregon employers and eligible employees about the Paid Leave Oregon program before and after implementation, the department will establish an outreach and community engagement plan with a small employer, rural community, and equity lens that:
(a) Identifies a diverse group of persons, groups and organizations impacted by the program;
(b) Includes analysis of stakeholder expectations, concerns and suggestions relating to program implementation and administration; and
(c) Develops strategies for engaging with stakeholders.
(2) Outreach and community engagement activities include, but are not limited to:
(a) Public awareness campaigns;
(b) Community outreach events throughout Oregon;
(c) Surveys;
(d) Focus groups;
(e) Town halls;
(f) Workshops; and
(g) Stakeholder interviews.
(3) The department will collaborate with community-based, culturally specific, advocacy organizations, healthcare providers and healthcare navigators, serving historically marginalized and immigrant communities to ensure equitable access to information.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.340
History:
ED 1-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 1-2022, adopt filed 01/28/2022, effective 01/31/2022
471-070-0850
Electronic Filing
(1) Any return, statement, other document or report required to be filed under any provision of the laws administered by the department may be filed in electronic (as defined in ORS chapter 84) form if an authorized electronic method of filing such return, statement, other document or report is made available by the department.
(2) A return, statement, other document or report that is filed in electronic form may not be denied legal effect or enforceability solely because it is in electronic form.
(3) A return, statement, other document or report that is filed in electronic form is deemed to be filed and received on the date actually received by the department or on the date stated in the electronic acknowledgment of receipt issued by the department.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.340 & ORS 84.052
History:
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-0900
Confidentiality: Definitions
(1) “Customer information” means information pertaining to an individual or a business entity contained in the records of the Employment Department related to the Paid Leave Oregon program, and includes:
(a) Aggregations of data about fewer than three businesses or in which any one business accounts for more than 80 percent of the aggregated data; and
(b) Aggregations of data about fewer than three individuals.
(2) “Need to know” means that access to, possession of, or other use of customer information is essential in order to carry out official duties.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.400 & Chapter 292, Oregon Laws 2023
History:
ED 64-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 1-2024, adopt filed 01/04/2024, effective 01/12/2024
ED 6-2023, temporary adopt filed 08/09/2023, effective 08/09/2023 through 02/04/2024
471-070-0910
Confidentiality: Information Collection
(1) The Paid Leave Oregon program shall collect customer information only for the purpose of administering ORS chapter 657B.
(2) The Paid Leave Oregon program shall collect an individual’s Social Security Number or Individual Taxpayer Identification Number only for the purpose of:
(a) Verifying a claimant’s wages or self-employed income to determine a claimant’s eligibility for Paid Leave Oregon benefits or to determine a self-employed individual’s eligibility for Paid Leave Oregon coverage;
(b) Collecting contributions;
(c) Repayment of debts; and
(d) Tax reporting.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.400 & Chapter 292, Oregon Laws 2023
History:
ED 65-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 1-2024, adopt filed 01/04/2024, effective 01/12/2024
ED 6-2023, temporary adopt filed 08/09/2023, effective 08/09/2023 through 02/04/2024
471-070-0920
Confidentiality: Responsibility of Paid Leave Oregon Staff
(1) Paid Leave Oregon staff must safeguard the confidentiality of customer information collected or obtained and disclose information about the customer only as authorized by law and as necessary to administer ORS chapter 657B.
(2) Paid Leave Oregon staff and all other entities or individuals with access to Paid Leave Oregon information are authorized to access confidential customer information only on a “need to know” basis.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.400 & Chapter 292, Oregon Laws 2023
History:
ED 66-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 1-2024, adopt filed 01/04/2024, effective 01/12/2024
ED 6-2023, temporary adopt filed 08/09/2023, effective 08/09/2023 through 02/04/2024
471-070-0930
Confidentiality: Permissible Disclosures
In accordance with the disclosure authorized in ORS 657B.400(2), the director may, at the director’s discretion, disclose otherwise confidential information:
(1) Regarding details specific to the claimant’s benefits claim:
(a) To a claimant;
(b) To an authorized claimant designated representative, as described in and subject to the requirements described in OAR 471-070-1250;
(c) To the claimant’s current or prior employer or the employer’s representative. The department will share with the employer only claim information necessary to properly administer the claim (including, but not limited to, the claimant’s leave dates, frequency and duration of leave, and weekly benefit amount) unless the department has the express consent of the claimant or the claimant’s designated representative, or unless otherwise required by law; and
(d) To a third party for whom the claimant provides verbal consent for a one-time authorization.
(2) Regarding details specific to the business entity’s information:
(a) To the business entity; and
(b) To a third party for whom the business entity provides verbal consent for a one-time authorization.
(3) To the Administrative Law Judges of the Office of Administrative Hearings, as necessary, once a request for hearing has been filed and to prepare for a contested case proceeding under ORS 183.482.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.400
History:
ED 6-2024, amend filed 12/27/2024, effective 01/01/2025
ED 1-2024, adopt filed 01/04/2024, effective 01/12/2024
ED 6-2023, temporary adopt filed 08/09/2023, effective 08/09/2023 through 02/04/2024
471-070-1000
Benefits: Definitions
(1) “Affinity,” as the term is used in ORS 657B.010, means a relationship that meets the following requirements:
(a) There is a significant personal bond that, when examined under the totality of the circumstances, is like a family relationship; and
(b) The bond under subsection (a) of this section is demonstrated by the following factors, with no single factor being determinative:
(A) Shared personal financial responsibility, including shared leases, common ownership of real or personal property, joint liability for bills, or beneficiary designations;
(B) Emergency contact designation of the claimant by the other individual in the relationship, or vice versa;
(C) The expectation to provide care because of the relationship or the prior provision of care;
(D) Cohabitation and its duration and purpose;
(E) Geographical proximity; and
(F) Other factors that demonstrates the existence of a family-like relationship.
(2) “Application” means the process in which an individual submits the required information and documentation described in OAR 471-070-1100 to request benefits for a period of leave. Approval of an application establishes a claim.
(3) “Average weekly wage” means the amount calculated by the department as the state average weekly covered wage under ORS 657.150(4)(e), as determined not more than once per year. The average weekly wage is:
(a) Effective each year for the calculation of weekly benefit amounts for any benefit year commencing on and after the week that includes July 4; and
(b) Applied for the entire benefit year after a new benefit year is established, even if the average weekly wage amount changes during that benefit year.
(4) “Benefit year” means a period of 52 consecutive weeks beginning on the Sunday immediately preceding the day that family, medical, or safe leave commences for the claimant, except that the benefit year shall be 53 weeks if a 52-week benefit year would result in an overlap of any quarter of the base year of a previously filed valid claim. A claimant may only have one valid benefit year at a time.
(5) “Bias,” as the term is used for a safe leave purpose described in ORS 659A.272, means a bias crime as defined in ORS 147.380.
(6) “Calendar quarter” means the period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31.
(7) “Care,” as the term is used in ORS 657B.010(18)(a)(C) means physical or psychological assistance as used for leave taken to care for a family member with a serious health condition.
(a) “Physical assistance” means assistance attending to a family member’s basic medical, activities of daily living, safety, or nutritional needs when that family member is unable to attend to those needs themselves, or transporting the family member to a health care provider when the family member is unable to transport themselves.
(b) “Psychological assistance” means providing comfort, reassurance or companionship to a family member, or completing administrative tasks for the family member, or arranging for changes in the family member’s care, such as, but not limited to, transfer to a nursing home.
(8) “Child” as the term is used for family leave under ORS 657B.010(18)(a)(A) and (B), or for a safe leave purpose described in ORS 659A.272, means an individual described in ORS 657B.010(6) and who is:
(a) Under the age of 18; or
(b) Age 18 or older as an adult dependent substantially limited by a physical or mental impairment as defined by ORS 659A.104.
(9) “Claim” means a period of Paid Leave Oregon benefits that starts with an approved application for benefits and continues through the duration of the approved leave until the approved leave or benefit amount has been exhausted or the approved timeframe for the leave has been reached. A claimant may have multiple claims in a benefit year but may not be approved for more than the allowable benefit or leave amount as described in OAR 471-070-1030.
(10) “Claimant” means an individual who has submitted an application or established a claim for benefits.
(11) “Claimant Designated Representative” means an individual described in OAR 471-070-1250.
(12) “Consecutive” leave means leave taken for a continuous period of time, without interruption, based upon a claimant’s regular work schedule from all employment for a single qualifying purpose. A claimant who is taking consecutive leave may not perform work for any employer or perform self-employed work during the leave period.
(13) “Domestic violence,” as the term is used for a safe leave purpose described in ORS 659A.272, means abuse or the threat of abuse, as abuse is defined in ORS 107.705.
(14) “Electronic signature” has the meaning given that term in ORS 84.004.
(15) “Eligible employee’s average weekly wage” means an amount calculated by the department by dividing the total wages earned by an eligible employee during the base year by 52 weeks.
(16) “First year” after the child’s birth, foster placement, or adoption means the timeframe beginning the day of the child’s birth, foster placement, or adoption and ending the day before the child’s first birthday or first anniversary of the foster placement or adoption.
(17) “Foster care” means 24-hour care for children in substitution for, and away from, their parents or guardian. Foster care placement is made by or with the agreement of the State as a result of a voluntary agreement between the parent or guardian that the child be removed from the home, or pursuant to a judicial determination of the necessity for foster care and involves agreement between the State and foster family that the foster family will take care of the child. Although foster care may be with relatives of the child, state action must be involved in the removal of the child from parental custody.
(18) “Harassment,” as the term is used for a safe leave purpose described in ORS 659A.272, means the crime of harassment described in ORS 166.065.
(19) “Health care provider” means a person, other than a claimant or a person for whom a claimant is providing care,
who is one of the following:
(a) A person who is primarily responsible for providing health care to the claimant or the family member of the claimant before or during a period of Paid Leave Oregon leave, who is licensed or certified to practice in accordance with the laws of the state or country in which they practice, who is performing within the scope of the person’s professional license or certificate, and who is:
(A) A chiropractic physician, but only to the extent the chiropractic physician provides treatment consisting of manual manipulation of the spine to correct a subluxation demonstrated to exist by X-rays;
(B) A dentist;
(C) A direct entry midwife;
(D) A naturopathic physician;
(E) A nurse practitioner;
(F) A nurse practitioner specializing in nurse-midwifery;
(G) An optometrist;
(H) A physician;
(I) A physician associate;
(J) A psychologist;
(K) A registered nurse; or
(L) A regulated social worker.
(b) A person who is primarily responsible for the treatment of the claimant or the family member of the claimant solely through spiritual means before or during a period of Paid Leave Oregon leave, including but not limited to a Christian Science practitioner.
(20) “In loco parentis” means acting in the place of a parent, having financial or day-to-day responsibility for the care of a child. A legal or biological relationship is not required.
(a) Whether a relationship qualifies as in loco parentis will be evaluated based on the totality of the circumstances, considering the following factors, with no single factor being determinative:
(A) The age of the child;
(B) The degree of the child’s dependence on the individual for care or support;
(C) The extent of financial support provided by the individual;
(D) The extent to which the individual performs duties commonly associated with parenthood;
(E) The nature, duration, and consistency of the caregiving relationship; and
(F) Other factors that demonstrate the existence of an in loco parentis relationship.
(b) The factors listed in (a) may be demonstrated by documentation described in OAR 471-070-1110 and OAR 471-070-1130.
(21) “Intermittent” leave means leave taken periodically in separate blocks of time or when leave is taken for two or more leave types simultaneously for an entire work day or work week from all employment. A claimant who is taking intermittent leave can perform work for any employer or perform self-employed work on work days they are not taking leave.
(22) “Offset” means the withholding of an amount from a benefit payment which would otherwise be payable to a claimant.
(23) “Pre-placement leave” means family leave taken under ORS 657B.010(18)(a)(B) before the actual adoption or foster placement of a child, if leave from work is required for the placement or adoption to proceed. Pre-placement leave may be taken by the prospective foster or adoptive parent in order to:
(a) Attend counseling sessions;
(b) Appear in court;
(c) Consult with an attorney;
(d) Submit to a physical examination or home study;
(e) Travel to another state or country to complete an adoption; or
(f) Perform other actions that the department has determined are necessary for completing the legal process of an adoption or foster placement.
(24) “Self-employed individual’s average weekly income” means the amount calculated by the department by adding the total of an individual’s taxable income from self-employment, on which contributions have been paid under OAR 471-070-2030, and subject wages, if any, earned during the base year, and dividing by 52 weeks.
(25) “Serious health condition” means an illness, injury, impairment, or physical or mental condition of a claimant or their family member that:
(a) Requires inpatient care in a medical care facility such as, but not limited to, a hospital, hospice, or residential facility such as, but not limited to, a nursing home or inpatient substance abuse treatment center;
(b) In the medical judgment of the treating health care provider poses an imminent danger of death, or that is terminal in prognosis with a reasonable possibility of death in the near future;
(c) Requires constant or continuing care, including home care administered by a health care professional;
(d) Involves a period of incapacity. “Incapacity” is the inability to perform at least one essential job function, or to attend school or perform regular daily activities for more than three consecutive calendar days. A period of incapacity includes any subsequent required treatment or recovery period relating to the same condition. The incapacity must involve one of the following:
(A) Two or more treatments by a health care provider; or
(B) One treatment plus a regimen of continuing care.
(e) Results in a period of incapacity or treatment for a chronic serious health condition that requires periodic visits for treatment by a health care provider, continues over an extended period of time, and may cause episodic rather than a continuing period of incapacity, such as, but not limited to, asthma, diabetes, or epilepsy;
(f) Involves permanent or long-term incapacity due to a condition for which treatment may not be effective, such as, but not limited to, Alzheimer's Disease, a severe stroke, or terminal stages of a disease. The employee or family member must be under the continuing care of a health care provider, but need not be receiving active treatment;
(g) Involves multiple treatments for restorative surgery or for a condition such as, but not limited to, chemotherapy for cancer, physical therapy for arthritis, or dialysis for kidney disease that if not treated would likely result in incapacity of more than three calendar days;
(h) Involves any period of disability due to pregnancy, childbirth, miscarriage or stillbirth, or period of absence for prenatal care; or
(i) Involves any period of absence from work for the donation of a body part, organ, or tissue, including preoperative or diagnostic services, surgery, post-operative treatment, and recovery.
(26) “Sexual Assault,” as the term is used for a safe leave purpose described in ORS 659A.272, means any sexual offense or the threat of a sexual offense as described in ORS 163.305 to 163.467, 163.472 or 163.525.
(27) “Stalking,” as the term is used for a safe leave purpose described in ORS 659A.272, means:
(a) The crime of stalking or the threat of the crime of stalking as described in ORS 163.732; or
(b) A situation that results in a victim obtaining a court’s stalking protective order or a temporary court’s stalking protective order under ORS 30.866.
(28) “Subject Wages” means Paid Leave Oregon wages that are paid and reported for an employee, as defined in ORS 657B.010(14), or an employee of a tribal government who has elected coverage under ORS 657B.130.
(29) “Willful” and “willfully” means a knowing and intentional act or omission.
(30) “Willful false statement” means any occurrence where:
(a) A claimant or employer makes a statement or submits information that is false;
(b) The claimant or employer knew or should have known the statement or information was false when making or submitting it;
(c) The statement or submission concerns a fact that is material to the rights and responsibilities of either the claimant or the employer under ORS chapter 657B; and
(d) The claimant or employer made the statement or submitted the information with the intent that the department would rely on the statement or information when taking action.
(31) “Willful failure to report a material fact” means any occurrence where:
(a) A claimant or employer omits or fails to disclose information;
(b) The claimant or employer knew or should have known that the information should have been provided;
(c) The information concerns a fact that is material to the rights and responsibilities of either the claimant or the employer under ORS chapter 657B; and
(d) The claimant or employer omitted or did not disclose the information with the intent that the department would take action based on other information or a lack of information.
(32) “Work day” means any day on which an employee performs any work for an employer and is an increment of a work week.
(33) “Work week” means a seven day period beginning on a Sunday at 12:01 a.m. and ending on the following Saturday at midnight.
Statutory/Other Authority: ORS 657B.090, 657B.340 & 657B.023
Statutes/Other Implemented: ORS 657B.010, ORS 657B.090, 657B.023, 657B.332 & Chapter 73 Oregon Laws 2024
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 67-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 6-2024, amend filed 12/27/2024, effective 01/01/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 1-2024, amend filed 01/04/2024, effective 01/12/2024
ED 6-2023, temporary amend filed 08/09/2023, effective 08/09/2023 through 02/04/2024
ED 5-2023, amend filed 07/31/2023, effective 08/01/2023
ED 13-2022, amend filed 11/04/2022, effective 11/04/2022
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1010
Benefits: Eligibility and Qualification for Benefits
(1) For an individual to be eligible to receive Paid Leave Oregon benefits, the individual must:
(a) Be one of the following:
(A) An employee;
(B) A self-employed individual who has elected coverage under ORS 657B.130 and in accordance with OAR 471-070-2010 and whose coverage is currently in effect; or
(C) An employee of a tribal government, where the tribal government has elected coverage under ORS 657B.130 and where the tribal government’s coverage is currently in effect.
(b) Earn at least:
(A) $1,000 in subject wages, as defined in OAR 471-070-1000, in either the base year or alternate base year;
(B) $1,000 in taxable income from self-employment, as defined in OAR 471-070-2000, in either the base year or alternate base year; or
(C) $1,000 in a combination of subject wages and taxable income from self-employment in either the base year or alternate base year.
(c) Contribute to the Paid Leave Oregon Fund established under ORS 657B.430 in accordance with ORS 657B.150 and OAR 471-070-2030 during the base year or alternate base year, as applicable;
(d) Experience a qualifying purpose for benefits under ORS 657B.020;
(e) Have current Oregon employment or self-employment from which they are expected to be available to work but are taking leave from work as described in OAR 471-070-1015;
(f) Submit an application for benefits in accordance with all requirements under ORS 657B.090 and OAR 471-070-1100;
(g) Have not exceeded their maximum paid leave and benefit amounts under ORS 657B.020 and OAR 471-070-1030 in the active benefit year; and
(h) Have no current disqualifications from receiving benefits due to:
(A) The individual being eligible to receive workers' compensation time loss benefits under ORS chapter 656, or Unemployment Insurance benefits under ORS chapter 657; or
(B) A director determination under ORS 657B.332 that the individual previously willfully made a false statement or willfully failed to report a material fact in order to obtain benefits.
(2) An individual may not exceed 12 weeks of paid leave per child for the purpose of caring for and bonding with the child during the first year after the birth or initial placement of the child or for the purpose of pre-placement leave, regardless whether a new benefit year starts during the first year following birth or initial placement or during the pre-placement process.
(3) An individual may not take the two additional weeks of leave for limitations related to pregnancy, childbirth, or related medical condition more than once per pregnancy, regardless of whether the individual has started a new benefit year.
Example 1: Juan files an application for benefits for seven weeks of paid leave and is approved by the department to care for a family member with a serious health condition and begins a benefit year on November 3, 2024. After returning from this leave, Juan has five weeks of leave remaining in the balance of their benefit year. In March 2025, Juan and their partner adopt a child. Juan submits an application for benefits to the department and is approved for the remaining five weeks of paid leave in the benefit year in order to care for and bond with the newly adopted child. Juan’s benefit year expires on November 1, 2025, and Juan submits a new application for benefits to the department. Juan is approved for leave to care for and bond with the same child and starts a new benefit year. Because Juan already bonded with the same child for five weeks in the prior benefit year, Juan may only take leave to care for and bond with that child for up to an additional seven weeks in the new benefit year.
Example 2: Julie files an application for benefits and is approved for leave for their own serious health condition and begins a benefit year on September 15, 2024. Julie takes two weeks of leave to recover from the serious health condition and then returns to work. In June 2025, Julie gives birth to twins. Julie submits an application for benefits to the department and is approved for ten weeks of leave to care for and bond with the first twin. Julie’s benefit year expires on September 13, 2025, and then Julie submits another application for benefits to the department and is approved for twelve weeks of leave to care for and bond with the second twin, starting a new benefit year.
Example 3: Winona decides to adopt a child and applies for pre-placement leave to arrange the adoption. Winona is approved for twelve weeks of pre-placement leave in April 2025. In April 2026, Winona’s benefit year ends. In May 2026, Winona submits a new application for twelve weeks of pre-placement leave for the same child. Because Winona already took twelve weeks of pre-placement leave for the same child in the prior benefit year, Winona’s application for benefits is denied. In September 2026, the child is placed in Winona’s home through adoption. Winona submits a new application for bonding leave, and is approved for twelve weeks of leave to care for and bond with the adopted child.
Example 4: In April 2025, Leyla gives birth to twins. Julie submits an application for benefits to the department and is approved for six weeks of bonding leave to care for and bond with the first twin and for two weeks of additional pregnancy leave for limitations related to childbirth. In July 2025, Leyla submits another application for benefits to the department and requests 6 weeks of leave to care for and bond with the second twin and two weeks of additional pregnancy leave. The department approves Leyla for six weeks of bonding leave for the second twin, but denies the request for additional pregnancy leave, because it can only be taken once per pregnancy.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.015, 657B.020 & Chapter 20 Oregon Laws 2024
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 68-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 5-2023, amend filed 07/31/2023, effective 08/01/2023
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1015
Benefits: Leave from Work
(1) For an individual to be considered as taking leave from work, the individual must:
(a) Be otherwise expected to be available to work a work day or work week; and
(b) Be unable to perform their employment duties due to a qualifying purpose under ORS 657B.020.
(2) An individual may not be considered as taking leave from work if they are not performing their employment duties for reasons other than Paid Leave Oregon qualifying purposes described in ORS 657B.020 for a period of a week or longer. This timeframe does not apply to circumstances covered under subsection (b) of this rule, which may be less than a week. Reasons other than Paid Leave Oregon qualifying purposes include but are not limited to, circumstances related to:
(a) An employer’s business operations, such as:
(A) A lapse in seasonal operations;
(B) School break periods; or
(C) Other suspensions or cessations of an employer’s business operations.
(b) A period of incarceration, in which an individual is unable to perform their employment duties as a result of being an adult in custody.
Example 1: Rory is a seasonal employee for a vegetable farm in the Willamette Valley. Rory does not work at the farm in December and January but is still considered an employee of the vegetable farm and does not have other paid employment during this time. Rory does not qualify for Paid Leave Oregon benefits in December and January because Rory is not taking leave from work, as Rory is not expected to be available to work and does not perform employment duties at the vegetable farm during these months.
Example 2: Selena is an instructor at Oregon State University with a 9-month contract that begins in September and ends in June. Selena also teaches summer courses at the University of Oregon between June and September. Selena qualifies for Paid Leave Oregon benefits for a qualifying purpose during the summer break at Oregon State University because Selena is taking leave from work, as Selena is expected to be available to work and perform employment duties at the University of Oregon between June and September.
Example 3: Fiona works at a restaurant as a server and is scheduled to work a five-day work week Monday through Friday. On Monday and Tuesday Fiona is serving an adult in custody sentence. On Thursday and Friday of the same week, Fiona needs to take care of their father who has a serious health condition. Fiona qualifies for Paid Leave Oregon benefits on Thursday and Friday because Fiona is taking leave from work on these days as Fiona is expected to be available to work and is unable to perform employment duties on these days due to a Paid Leave Oregon qualifying purpose. Fiona does not qualify for Paid Leave Oregon benefits on Monday and Tuesday, even if they have a Paid Leave Oregon qualifying purpose, because Fiona is unable to perform duties for their employer for reasons other than a Paid Leave Oregon qualifying purpose.
Example 4: Jack works as a store manager for a clothing store and was approved for four weeks of Paid Leave Oregon benefits to bond with a child after birth. After two weeks of bonding leave, Jack starts a six-month period of incarceration. Jack does not qualify for Paid Leave Oregon benefits during the remaining two weeks of leave, because during the time Jack is an adult in custody, they are unable to perform their employment duties for reasons other than a Paid Leave Oregon qualifying purpose. Once Jack completes the period of incarceration and resumes paid employment, Jack may again be eligible for Paid Leave Oregon benefits for a qualifying purpose.
Example 5: Joelle is a high school teacher with a nine-month contract that begins in September and ends in June. Joelle is not expected to teach during the school break periods and does not have other paid employment during that time. Joelle does not qualify for Paid Leave Oregon benefits during school break periods, because Joelle is not taking leave from work, as they are not expected to be available to work during those times and would not perform their employment duties during break times.
Example 6: Carey is a bank teller and is scheduled to work a five-day work week Monday through Friday. Carey takes 12 weeks of leave for hip replacement surgery beginning in November. Carey’s employer observes Thanksgiving Day, Christmas Day, and New Year’s Day as paid holidays. Even though Carey is not expected to be available to work on observed holidays for reasons other than a Paid Leave Oregon qualifying purpose, Carey will receive full Paid Leave Oregon benefits since the days Carey is not expected to be available to work are less than one week in duration.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010 & ORS 657B.015
History:
ED 69-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-1020
Benefits: Assignment of Wages and Income
(1) For purposes of Paid Leave Oregon benefits, subject wages shall be assigned to the calendar quarter in which they are paid, in the same manner that Paid Leave Oregon contributions are payable pursuant to ORS 657B.150.
(2) For purposes of Paid Leave Oregon benefits, taxable income from self-employment shall be assigned to the quarters in which the contributions are paid in accordance with OAR 471-070-2030.
(3) Subject wages and taxable income from self-employment in a calendar quarter that are included in the base year or alternate base year of a claim for benefits may not be included in a different base year or alternate base year of any subsequent claim.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.050
History:
ED 70-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1030
Benefits: Maximum Amount of Benefits in a Benefit Year
In any given benefit year, a claimant shall not receive Paid Leave Oregon benefits established under ORS 657B.340 that exceed an amount equal to:
(1) The employee’s weekly benefit amount multiplied by 12 for any combination of family, medical, or safe leave; or
(2) The employee’s weekly benefit amount multiplied by 14 for any combination of family, medical, or safe leave for 12 weeks and two additional weeks of leave for limitations related to pregnancy, childbirth or related medical condition, including but not limited to lactation for a total of 14.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.020 & 657B.050
History:
ED 71-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1040
Benefits: Calculation of Days and Weeks Worked
(1) The number of work days in a work week is based on the average number of work days worked by an employee at all places of employment.
(2) There is a maximum of seven work days in a work week.
(3) There is a maximum of 24 hours in a work day.
(4) When a work day spans two calendar days, such as a shift beginning on day one at 10 p.m. and ending on the next day at 5 a.m., the work day will count on the calendar day in which the shift began. For shifts longer than 24 hours, the first work day will count on the calendar day in which the shift began. The second and subsequent work days within that shift will begin after each 24 hour period thereafter.
(5) If a claimant works a variable or irregular schedule:
(a) The number of work days in a work week is determined by counting the total number of days worked in the preceding 12 work weeks, dividing the total by 12, and rounding up to the nearest whole number.
Example 1: Joshua works on an on-call basis and wants to apply for benefits. Joshua worked 39 days during the preceding 12 work weeks, an average of 3.25 days per work week (39 work days/12 work weeks). Joshua rounds up and reports an average of four work days per work week.
(b) If the employee has not been employed by the employer for at least 12 weeks, the number of weeks the employee has been employed from the date of hire to the first day of leave shall replace 12 in the calculation in section (a).
Example 2: Nicky started work with a variable schedule and wants to apply for benefits after nine weeks of work. Nicky has worked a total of 27 work days. Nicky will report an average of three work days worked per work week (27 work days /9 work weeks).
Statutory/Other Authority: ORS 657B.090 & 657B.340
Statutes/Other Implemented: ORS 657B.090
History:
ED 72-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, adopt filed 07/30/2024, effective 08/01/2024
471-070-1100
Benefits: Application for Benefits
(1) To request Paid Leave Oregon benefits provided under the state plan established in ORS 657B.340, a claimant must submit an application for benefits. An application must be submitted online or by another method approved by the department. For the application to be approved by the department, the application must be complete and must include, but is not limited to, the following:
(a) Claimant information, including:
(A) First and last name;
(B) Date of birth;
(C) Social Security Number or Individual Taxpayer Identification Number; and
(D) Contact information, including mailing address and telephone number.
(b) Documentation sufficient to establish the claimant’s identity;
(c) Information about the claimant’s current employment or self-employment for which they are requesting leave from work:
(A) Business name(s) and dates of employment or self-employment;
(B) Business address and contact information for all employers or self-employed businesses;
(C) Average number of work days worked per work week; and
(D) Any current breaks from work or anticipated future breaks from work that are unrelated to Paid Leave Oregon leave.
(d) Information about the notice given to any employers under ORS 657B.040 and OAR 471-070-1310, if applicable, and the date(s) any notice was given;
(e) Information about the claimant’s leave schedule, including:
(A) Employer(s) from which leave is being taken;
(B) Anticipated leave dates; and
(C) Whether the leave is to be taken in consecutive or intermittent periods.
(f) The type of leave taken by the claimant, which must be one of the following:
(A) Family leave;
(B) Medical leave; or
(C) Safe leave.
(g) Verification of the reason for the leave, including:
(A) For family leave to care for or bond with a child, verification consistent with OAR 471-070-1110;
(B) For family leave for pre-placement leave, verification consistent with OAR 471-070-1115;
(C) For family leave to care for a family member with a serious health condition, verification consistent with OAR 471-070-1120 and an attestation that the claimant has a relationship equal to “family member” under ORS 657B.010 and is caring for a family member with a serious health condition;
(D) For medical leave, verification consistent with OAR 471-070-1120; or
(E) For safe leave, verification consistent with OAR 471-070-1130.
(h) If the claimant is requesting up to two additional weeks of leave for limitations related to pregnancy, childbirth or a related medical condition, documentation that the claimant is currently pregnant or was pregnant within the year prior to the start of the additional two weeks of leave;
(i) Information about the claimant’s eligibility to receive workers’ compensation time loss benefits under ORS chapter 656 or Unemployment Insurance benefits under ORS chapter 657; and
(j) A written or electronically signed statement declaring under oath that the information provided in support of the application for Paid Leave Oregon benefits is true and correct to the best of the individual’s knowledge.
(2) An employee who has Paid Leave Oregon coverage solely through an employer with an equivalent plan approved under ORS 657B.210 must apply for Paid Family and Medical Leave Insurance benefits by following the employer’s equivalent plan application guidelines.
(3) An employee who is simultaneously covered by more than one employer’s equivalent plan approved under ORS 657B.210, or that is simultaneously covered by the state plan and at least one employer with an equivalent plan, must apply separately under all plans they are covered under and from which they are taking leave by following the respective application guidelines for each plan.
(4) A complete application for Paid Leave Oregon may be submitted to the department up to 30 calendar days prior to the start of family, medical, or safe leave and up to 30 calendar days after the start of leave. Applications submitted outside of this timeframe, either early or late, will be denied, except in cases where a claimant can demonstrate an application was submitted late for reasons that constitute good cause under section (5) of this rule.
(5) Good cause exists when a claimant establishes by satisfactory evidence submitted to the department that factors or circumstances beyond the claimant’s control prevented the claimant from submitting a completed application within the required timeframe under section (4) of this rule. Good cause for the late submission of an application is determined at the discretion of the department and includes, but is not limited to, the following:
(a) A serious health condition that results in an unanticipated and prolonged period of incapacity and that prevents an individual from timely filing an application; or
(b) A demonstrated inability to reasonably access a means to file an application in a timely manner, such as an inability to file an application due to a natural disaster or a significant and prolonged department system outage.
(6) If the department determines the claimant demonstrated good cause for late submission of an application, the department may accept the application up to one year after the start of leave.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.090, 657B.100 & 657B.340
Statutes/Other Implemented: ORS 657B.090, 657B.100 & Chapter 20 Oregon Laws 2024
History:
ED 73-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 6-2024, amend filed 12/27/2024, effective 01/01/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 5-2023, amend filed 07/31/2023, effective 08/01/2023
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1110
Benefits: Verification of Family Leave to Care for and Bond with a Child
(1) A claimant applying for Paid Leave Oregon benefits to care for and bond with a child during the first year after the child’s birth must provide one of the following forms of verification:
(a) The child's government issued birth certificate;
(b) A Consular Report of Birth Abroad;
(c) Legally recognized documents establishing paternity or guardianship, including but not limited to court-issued documents or administrative orders issued by the Department of Justice Division of Child Support;
(d) A Voluntary Acknowledgement of Paternity (form 45-31) signed and witnessed by a hospital representative and issued within 5 calendar days of the date of birth;
(e) A document issued by a health care provider of the child or pregnant parent. If issued before the date of birth, the document must be dated and signed within 60 calendar days before the expected date of birth;
(f) A hospital admission form associated with delivery;
(g) The Paid Leave Oregon Verification of Birth Form. If issued before the date of birth, the form must be dated and signed within 60 calendar days before the expected date of birth; or
(h) Another document approved by the department for this purpose. If issued before the date of birth, the form must be dated and signed within 60 calendar days before the expected date of birth.
(2) A claimant applying for Paid Leave Oregon benefits to care for and bond with a child during the first year after the placement of the child through foster care or the first year after the placement of the child through adoption must provide one of the following forms of verification that includes the child's first and last name:
(a) A copy of a court order verifying placement;
(b) A letter signed by the attorney representing the foster or adoptive parent that confirms the placement;
(c) A document from the foster care, adoption agency, or social worker involved in the placement that confirms the placement;
(d) A document for the child issued by the United States Citizenship and Immigration Services; or
(e) Another document approved by the department for this purpose.
(3) The verification required in sections (1) and (2) of this rule must show the following:
(a) Claimant’s first and last name as parent or guardian of the child after birth or placement of the child through foster care or adoption;
(b) If applying for Paid Leave Oregon benefits under section (1) of this rule, the date of the child's birth or the expected date of the child's birth;
(c) If applying for Paid Leave Oregon benefits under section (2) of this rule, the date of placement;
(d) Unless issued by a government entity, the document must also contain:
(A) The issuer's first and last name;
(B) The issuer's title or specialization;
(C) The issuer's contact information, such as mailing address or telephone number;
(D) The issuer's handwritten or electronic signature; and
(E) The date the document was signed or issued.
(4) If any of the documents listed in sections (1) and (2) of this rule do not include the full name of the claimant or, if required by this rule, the full name of the claimant’s child, or do not show the relationship of the child to the claimant, the claimant must submit one or more of the following documents to meet the verification requirements described in this rule:
(a) A legal marriage certificate;
(b) A certified Declaration of Domestic Partnership;
(c) A legal birth certificate;
(d) A notarized Voluntary Acknowledgement of Paternity Affidavit (Form 45-21); or
(e) One or more documents issued by an independent and verifiable third party that establishes the parent relationship to the child. The document must be issued within six months before the claimant’s start of leave.
(f) One or more documents showing that the claimant is in an in loco parentis relationship with the child. The department may consider the following documents alone or in combination to determine whether the claimant has assumed an in loco parentis role with respect to the child:
(A) A valid power of attorney granting the claimant authority to care for and make decisions for the child;
(B) A court order establishing the claimant as custodian of the child;
(C) Documentation showing that the claimant has assumed caregiving responsibilities in association with a legal parent’s incarceration;
(D) The claimant’s most recent federal or state tax return listing the child as a dependent;
(E) A letter from a childcare provider, school, or health care provider identifying the claimant as a primary caregiver for the child;
(F) Documentation showing regular financial support to the child;
(G) Health insurance documentation listing the child as a covered dependent under the claimant’s policy; and
(H) Other documentation approved by the department that demonstrates an in loco parentis relationship consistent with the factors listed in OAR 471-070-1000.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340 & ORS 657B.090
Statutes/Other Implemented: ORS 657B.090
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 58-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 2-2024, temporary amend filed 03/13/2024, effective 03/15/2024 through 09/10/2024
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1115
Benefits: Verification of Pre-placement Leave
(1) A claimant applying for Paid Leave Oregon benefits for pre-placement leave, must provide one of the following forms of verification that confirms the intended adoption or foster care placement:
(a) A copy of a court order;
(b) A letter signed by the attorney representing the foster or adoptive parent;
(c) A document from the foster care, adoption agency or from a social worker involved in the placement;
(d) A document for the child issued by the United States Citizenship and Immigration Services; or
(e) Another document approved by the department.
(2) The verification required in this rule must be dated no earlier than 180 days prior to the start date of the requested leave period and contain:
(a) The first and last name of the claimant documented as the intended foster or adoptive parent;
(b) Information that identifies the child, including the child's first and last name, the child's date of birth, or other information satisfactory to the department; and
(c) Unless issued by a government entity:
(A) The issuer's first and last name;
(B) The issuer's title or specialization;
(C) The issuer's contact information, such as mailing address, email or telephone number;
(D) The issuer's handwritten or electronic signature; and
(E) The date the document was signed or issued.
Statutory/Other Authority: ORS 657B.090 & ORS 657B.340
Statutes/Other Implemented: ORS 657B.010 & ORS 657B.090
History:
ED 57-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 6-2024, adopt filed 12/27/2024, effective 01/01/2025
471-070-1120
Benefits: Verification of a Serious Health Condition
(1) A claimant applying for Paid Leave Oregon benefits for their own serious health condition or to care for a family member with a serious health condition must provide one of the following forms of verification:
(a) The Paid Leave Oregon Verification of a Serious Health Condition Form;
(b) The Oregon and Federal Family and Medical Leave Health Care Provider Certification issued by the Oregon Bureau of Labor and Industries (BOLI);
(c) The Family and Medical Leave Act (FMLA) certification of health care provider for a serious health condition form issued by the U.S. Department of Labor;
(d) A FMLA certification for a serious health condition form issued by an employer;
(e) A document issued by the patient’s health care provider; or
(f) Another document approved by the department for this purpose.
(2) The forms of verification listed in section (1) of this rule must include:
(a) The following information about the patient’s health care provider:
(A) First and last name;
(B) Type of medical practice/specialization;
(C) Contact information, such as mailing address and telephone number; and
(D) Handwritten or electronic signature. If issued before the start of leave, the verification document must be signed by the patient’s health care provider within 60 calendar days before the claimant’s leave start date;
(b) The claimant’s first and last name;
(c) The patient’s date of birth, if different from the claimant identified in section (2)(b) of this rule;
(d) The patient’s first and last name, if different from the claimant identified in section (2)(b) of this rule;
(e) The approximate date on which the serious health condition commenced or when the serious health condition created the need for leave;
(f) A reasonable estimate of the duration of the condition or recovery period for the patient;
(g) A reasonable estimate of the frequency and duration of intermittent leave and estimated treatment schedule, if applicable; and
(h) Other information as requested by the department to determine eligibility for the Paid Leave Oregon benefits, including:
(A) For medical leave, information sufficient to establish that the claimant has a serious health condition, including but not limited to a diagnosis or a description, including symptoms or required treatment of the serious health condition; or
(B) For family leave, information sufficient to establish that the claimant’s family member has a serious health condition, including but not limited to a diagnosis or a description, including symptoms or required treatment of the serious health condition.
(3) If any of the documents listed in section (1) of this rule do not include the full name of the patient or the claimant, if different from the patient identified in section (2)(b) of this rule, or do not show the family relationship of the claimant and the patient, the claimant must submit at least one of the following documents to meet the verification requirements described in this rule:
(a) A legal marriage certificate;
(b) A certified Declaration of Domestic Partnership;
(c) A legal birth certificate; or
(d) One or more documents issued by an independent and verifiable third party that establishes marriage, domestic partnership, or a significant family relationship between claimant and patient. The document must be issued within six months before the claimant’s start of leave.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340 & ORS 657B.090
Statutes/Other Implemented: ORS 657B.090
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 56-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 6-2024, amend filed 12/27/2024, effective 01/01/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 2-2024, temporary amend filed 03/13/2024, effective 03/15/2024 through 09/10/2024
ED 5-2023, amend filed 07/31/2023, effective 08/01/2023
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1130
Benefits: Verification of Safe Leave
(1) A claimant applying for Paid Leave Oregon benefits for safe leave must provide verification certifying the claimant or the claimant’s child as defined in OAR 471-070-1000 is a survivor of domestic violence, harassment, sexual assault, bias, or stalking. Any of the following documents may be provided as verification:
(a) A copy of a federal agency or state, local, or tribal police report, or a formal complaint to a school’s Title IX Coordinator indicating that the claimant or the claimant’s child was a survivor of domestic violence, harassment, sexual assault, bias, or stalking;
(b) A copy of a protective order or other evidence from a federal, state, local, or tribal court, administrative agency, school’s Title IX Coordinator, or attorney that the claimant or the claimant’s child appeared in or was preparing for a civil, criminal, or administrative proceeding related to domestic violence, harassment, sexual assault, bias, or stalking;
(c) Documentation from an attorney, law enforcement officer, health care provider, licensed mental health professional or counselor, member of the clergy, employee of the Department of Justice division providing victim and survivor services, or victim services provider, verifying that the claimant or the claimant’s child was undergoing treatment or counseling, obtaining services, or relocating as a result of domestic violence, harassment, sexual assault, bias, or stalking;
(d) The Paid Leave Oregon Safe Leave Verification Form; or
(e) Another document approved by the department for this purpose.
(2) The documentation listed in section (1) of this rule must include:
(a) The full name of the claimant, or
(b) The full name of the child of the claimant, if the claimant is applying for safe leave because the claimant’s child is a survivor of domestic violence, harassment, sexual assault, bias, or stalking.
(3) The documentation listed in section (1) of this rule must be dated no more than 12 months before the date the claimant applied for leave.
(4) If the documentation is dated earlier than 12 months before the date the claimant applied for leave, the claimant must provide a written statement in addition to documentation listed in section (1) of this rule that describes the current need for leave, along with any additional information requested by the department.
(5) In cases where a claimant can demonstrate good cause for not providing one of the forms of documentation in section (1) of this rule, the claimant may instead provide a written statement attesting that they are taking eligible safe leave, which includes a brief description of the purpose for taking leave. Good cause for not providing the documentation is determined at the discretion of the department and includes, but is not limited to, the following:
(a) Difficulty obtaining verification due to a lack of access to services; or
(b) Concerns for the safety of the claimant or the claimant’s child.
(6) If the claimant is applying for safe leave because the claimant’s child is a survivor of domestic violence, harassment, sexual assault, bias, or stalking, and the verification document provided in section (1) of this rule does not show the family relationship between the claimant and the child, the claimant must submit at least one of the following documents that establishes the relationship between the claimant and child;
(a) The child’s government issued birth certificate;
(b) Court issued documents establishing paternity or guardianship;
(c) A Voluntary Acknowledgement of Paternity (form 45-31) signed and witnessed by a hospital representative;
(d) The Paid Leave Oregon Verification of Birth Form;
(e) One or more documents issued by an independent and verifiable third party that establishes the relationship between the claimant and child; or
(f) One or more documents showing that the claimant is in an in loco parentis relationship with the child. The department may consider the following documents alone or in combination to determine whether the claimant has assumed an in loco parentis role with respect to the child:
(A) A valid power of attorney granting the claimant authority to care for and make decisions for the child;
(B) A court order establishing the claimant as a guardian or custodian of the child;
(C) Documentation showing that the claimant has assumed caregiving responsibilities in association with a legal parent’s incarceration;
(D) The claimant’s most recent federal or state tax return listing the child as a dependent;
(E) A letter from a childcare provider, school, or health care provider identifying the claimant as a primary caregiver for the child;
(F) Documentation showing regular financial support to the child;
(G) Health insurance documentation listing the child as a covered dependent under the claimant’s policy; and
(H) Other documentation approved by the department that demonstrates the nature of the relationship consistent with the factors listed in OAR 471-070-1000.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340 & ORS 657B.090
Statutes/Other Implemented: ORS 657B.090
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 55-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 2-2024, temporary amend filed 03/13/2024, effective 03/15/2024 through 09/10/2024
ED 1-2024, amend filed 01/04/2024, effective 01/12/2024
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1200
Benefits: Claim Processing; Additional Information
In addition to the information required from a claimant under OAR 471-070-1100 and OAR 471-070-1205, the department may request that a claimant provide additional information necessary to establish facts relating to eligibility or qualification for benefits. Unless a time frame is otherwise defined under statute or rule or is specified by an authorized department representative, the claimant must respond to all requests for information within the following time frames:
(1) 14 calendar days from the date of the request for information, if the request was sent by mail to the claimant’s last known address as shown in the department’s records.
(2) 10 calendar days from the date of the request for information, if the request was sent by telephone message, email, or other electronic means.
(3) When the response to the request for information is sent to the department by mail, the date of the response shall be the date of the postmark affixed by the United States Postal Service. In the absence of a postmarked date, the date of the response shall be the most probable date of mailing as determined by the department.
(4) The time frames specified in sections (1) and (2) of this rule may be extended at the department’s discretion when a claimant can demonstrate they failed to provide a timely response for good cause. Good cause exists when the claimant responds to the department as soon as practicable and establishes by satisfactory evidence that circumstances beyond the claimant’s control prevented the claimant from providing a timely response, including, but not limited to, an incapacitating serious health condition or a situation related to safe leave.
Statutory/Other Authority: ORS 657B.340 & ORS 657B.090
Statutes/Other Implemented: ORS 657B.090
History:
ED 5-2023, amend filed 07/31/2023, effective 08/01/2023
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1205
Benefits: Weekly Claims
(1) A claimant taking Paid Leave Oregon benefits on an intermittent leave schedule or for more than one qualifying purpose as described in OAR 471-070-1430, must file a weekly claim in order to receive Paid Leave Oregon benefits for that week.
(2) For a weekly claim to be approved, the weekly claim must be complete and include, but is not limited to, the following information:
(a) The dates of the work week being claimed;
(b) The number of work days of leave taken for each leave type specified under 657B.020;
(c) The number of days worked during the work week;
(d) Claimant’s eligibility to receive workers' compensation time loss benefits under ORS chapter 656 or Unemployment Insurance benefits under ORS chapter 657 for the work week;
(e) Any changes to current employment, including any new employment or employment that has ended since the benefit application or last weekly claim; and
(f) A written or electronically signed statement declaring under oath that the information provided in support of the weekly claim is true and correct to the best of the claimant’s knowledge.
(3) The weekly claim must be submitted only after that work week has ended and no later than 30 calendar days following the end of the work week in which the family, medical, or safe leave was taken. Weekly claims submitted after 30 calendar days will be denied, except in cases where a claimant can demonstrate a weekly claim was submitted late for reasons that constitute good cause under section (5) of this rule.
(4) For claimants taking intermittent leave, the number of days of leave eligible in a work week may not exceed the average number of work days worked per week, as provided under OAR 471-070-1100(1)(c)(C) or OAR 471-070-1210(2), minus the number of days actually worked during the work week.
Example: Eddie submits an application for benefits that states their average work week consists of four work days. The weekly benefit amount is $875.00. Eddie submits their first weekly claim and reports three days worked and three days of leave, for a total combination of six days of work and leave reported. Eddie will only be paid for one of the three days of leave reported on the weekly claim report as Eddie worked three days out of a four day work week. The benefit amount paid for the first week of leave to Eddie is $218.75 [($875.00 weekly benefit amount divided by 4 work days) x 1 day of payable leave].
(5) Good cause exists when a claimant establishes by satisfactory evidence submitted to the department that factors or circumstances beyond the claimant’s control prevented the claimant from submitting a weekly claim within the required timeframe under section (3) of this rule. Good cause for the late submission of a weekly claim is determined at the discretion of the department and includes, but is not limited to, the following:
(a) A serious health condition that results in an unanticipated and prolonged period of incapacity and that prevents a claimant from timely filing a weekly claim; or
(b) A demonstrated inability to reasonably access a means to file a weekly claim in a timely manner, such as an inability to file a weekly claim due to a natural disaster or a significant and prolonged department system outage.
(6) If the department determines the claimant demonstrated good cause for late submission of a weekly claim, the department may accept the weekly claim up to one year after the leave was taken.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.020, 657B.090 & Chapter 20 Oregon Laws 2024
History:
ED 54-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 5-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-1210
Benefits: Updates to a Claim for Leave
(1) After submitting an application for benefits as specified in OAR 471-070-1100, a claimant must notify the department within 10 calendar days of any changes to the information provided on their application and provide additional information as provided in OAR 471-070-1200, if applicable, including, but not limited to, changes to the claimant’s:
(a) First and last name;
(b) Mailing address;
(c) Telephone number;
(d) Current employment or self-employment;
(e) Leave schedule;
(f) Type of leave taken; or
(g) Eligibility to receive workers' compensation time loss benefits under ORS chapter 656 or Unemployment Insurance benefits under ORS chapter 657.
(2)(a) A claimant may change their average number of work days worked per work week that they provided on the application for benefits only under the following circumstances in which the claimant:
(A) Added one or more new employer(s) since applying for benefits;
(B) Left one or more employer(s) since applying for benefits; or
(C) Applied for benefits for an additional qualifying purpose.
(b) Any approved change to the average number of work days worked per work week shall take effect beginning on the Sunday of the first week after the claimant experienced a change in employment or started an additional qualifying purpose for benefits.
(3) Failure to notify the department of any changes to the information provided on an application for benefits as specified in section (1) of this rule may result in a delay, denial, overpayment, or disqualification of weekly benefits.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.090 & 657B.340
Statutes/Other Implemented: ORS 657B.090, 657B.100 & Chapter 20 Oregon Laws 2024
History:
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 5-2023, amend filed 07/31/2023, effective 08/01/2023
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1220
Benefits: Cancellation of a Claim
A claim may be cancelled at any time provided:
(1) A request to cancel has been submitted online or in another method approved by the department;
(2) No leave was taken under the claim;
(3) Benefits have not been paid for the claim. Benefits are considered paid if a payment has been mailed or electronically sent to the claimant’s bank or other financial institution, or the payment was distributed but intercepted; and
(4) No disqualification has been issued by the department and no appeal of a disqualification or denial has been requested.
Example: Solomon was approved for three weeks of consecutive leave for a scheduled surgery starting on March 1, 2024. The claim started a new benefit year and established the weekly benefit amount for the benefit year. However, Solomon decides to postpone the surgery until August 1, 2024 and requests to cancel the claim. No leave was taken and no benefits were paid. The request is cancelled by the department. The benefit year and weekly benefit amount are also cancelled. When Solomon applies again for benefits for the surgery in August 2024, a new benefit year is started and a new weekly benefit amount is established.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340 & ORS 657B.090
Statutes/Other Implemented: ORS 657B.090
History:
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1230
Benefits: Administrative Decisions
(1) Administrative decision shall be made on timely submitted applications and claims in accordance with ORS 657B.100 and shall be based on information available from the following sources: the department’s records, information provided or obtained from the claimant, employers, administrators, or other sources as appropriate, including, but not limited to, health care providers and other state agencies.
(2) Written notice of administrative decisions shall be provided to the claimant and delivered to the claimant’s last known address as shown in the department’s records or delivered electronically when permitted, if the claimant has opted for electronic notification.
(3) The administrative decision shall contain, at a minimum:
(a) Identification of the claimant;
(b) Identification of the issues, citing the laws and rules involved;
(c) The department’s conclusion and the facts and reasons underlying those conclusions;
(d) A statement allowing benefits, including the frequency and duration, or denying benefits;
(e) The date of the decision; and
(f) A statement advising the claimant of their appeal rights and the manner in which an appeal may be submitted.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.090 & 657B.100
History:
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1250
Benefits: Claimant Designated Representative
(1) A claimant may designate as a claimant designated representative an individual, 18 years of age or older, who is authorized by the claimant to represent the claimant by exchanging information with the Paid Leave Oregon program on behalf of the claimant as specified in section (2) of this rule. The Paid Leave Oregon program will recognize only one individual representative for a claimant at a given time.
(2) A claimant designated representative, or an individual specified in section (7) of this rule, is authorized to do the following:
(a) Receive information submitted to the Paid Leave Oregon program by the claimant;
(b) Receive information about Paid Leave Oregon benefits that the claimant has received or will receive;
(c) Receive information about pending or issued decisions made on the claimant’s Paid Leave Oregon claim;
(d) Provide information to the Paid Leave Oregon program on behalf of the claimant, including information required to complete a Paid Leave Oregon claim for benefits;
(e) File a Paid Leave Oregon claim for benefits on behalf of the claimant; and
(f) Request a hearing to obtain review of a final decision of the director regarding any of the matters listed in ORS 657B.410(1)(b) and appear in a hearing conducted before the Office of Administrative Hearings on behalf of the claimant, as described in OAR 471-070-8050.
(3) Except for individuals specified in section (7) of this rule, to designate a representative, the claimant must complete and submit the department’s Designated Representative Form, electronically or by mail. In order for the representative to be approved by the department to exchange information, the form must be complete. At a minimum, it must include the following:
(a) Claimant information:
(A) First and last name;
(B) Social Security Number or Individual Taxpayer Identification Number;
(C) Date of birth; and
(D) Contact information, including mailing address and telephone number;
(b) Claimant designated representative information:
(A) First and last name;
(B) Relationship to claimant; and
(C) Contact information, including mailing address, and telephone number;
(c) Authorization beginning and end dates;
(d) A dated attestation with a handwritten signature by the claimant declaring that the claimant understands the purpose of the authorization, that the claimant has not been pressured to sign the authorization, and that the designation can be revoked at any time; and
(e) A dated attestation with a handwritten signature by the claimant designated representative declaring that they are acting in the best interest of the claimant.
(4) The claimant may revoke the authorization at any time by providing written notification to the department.
(5)(a) The authorization to represent will automatically end on the last day of the claimant’s current benefit year. In the event that the claimant dies before the end of the benefit year, the designation will end on the date of death.
(b) If no application for benefits is submitted within 30 days of the department approving the designation, the authorization will end . If a claimant’s application for benefits is submitted more than 30 calendar days after the designation has been approved, the claimant must submit a new form to designate a representative.
(6) The claimant designated representative must maintain the confidentiality of any information they receive from the department on behalf of the claimant. The department is not responsible for any disclosure of the claimant’s information by the claimant designated representative.
(7) In addition to the individuals referenced in section (1) of this rule, an individual granted power of attorney by the claimant to act as the claimant’s ‘agent’ or ‘attorney-in-fact’ with respect to the claimant’s Paid Leave Oregon benefits or contributions, is authorized to provide information to and receive information from the department, if the individual with the power of attorney provides documentation satisfactory to the department to demonstrate that the individual has been granted authority to act on behalf of the claimant.
(8) The documentation referenced in section (7) of this rule, at a minimum, must:
(a) Show that the individual has specific authority to act on behalf of the claimant for Paid Leave Oregon purposes;
(b) Provide dates that establish the period the individual has the authority to act on behalf of the claimant; and
(c) Include the name of the claimant and the name of the individual with granted power of attorney.
(9) Individuals listed in section (7) of this rule must also provide documentation approved by the department for this purpose that is sufficient to establish the identity of the claimant and the individual with the granted power of attorney.
(10) If the claimant designated representative, or the individual granted power of attorney by the claimant do not provide information required in this rule or provide inaccurate information to the department, the claimant is responsible for any resulting delay, denial, overpayment, or disqualification of Paid Leave Oregon benefits.
(11) If the claimant dies, the authority of the individual with a power of attorney with respect to the claimant’s Paid Leave Oregon benefits or contributions will expire automatically on the claimant’s date of death.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 127.002 - 127.045 & ORS 657B.400
Statutes/Other Implemented: ORS 657B.400
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 53-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 2-2024, temporary amend filed 03/13/2024, effective 03/15/2024 through 09/10/2024
ED 1-2024, adopt filed 01/04/2024, effective 01/12/2024
ED 6-2023, temporary adopt filed 08/09/2023, effective 08/09/2023 through 02/04/2024
471-070-1260
Benefits: Authorized Agent of an Incapacitated or Deceased Claimant
(1) The director may designate an individual as an authorized agent to act on behalf of an incapacitated claimant or on behalf of a deceased claimant as specified in ORS 657B.090(5). The Paid Leave Oregon program will recognize only one individual representative for a claimant at a given time. If multiple individuals request to become an authorized agent of a deceased claimant, and the decedent’s estate does not have a personal representative or executor, or a person otherwise authorized by a probate court to manage the estate, the department will follow the order of individuals in ORS 293.490 when approving the designation.
(2) If a claimant is incapacitated due to a serious health condition, as defined in OAR 471-070-1000, and is physically or mentally unable to designate a representative under OAR 471-070-1250 an individual who is a family member of the claimant, as defined in ORS 657B.010, may request to become an authorized agent of the incapacitated claimant.
(3) An individual family member who is seeking to be designated as an authorized agent of a claimant who is incapacitated due to a serious health condition must submit the form approved by the department for this purpose, electronically or by regular mail. At a minimum, the form must include:
(a) The claimant’s information:
(A) First and last name;
(B) Social Security Number or Individual Taxpayer Identification Number;
(C) Date of birth; and
(D) Contact information; including mailing address;
(b) The authorized agent information:
(A) First and last name;
(B) Relationship to claimant; and
(C) Contact information, including mailing address, and telephone number;
(c) An authorization beginning date;
(d) A dated certification with a handwritten signature from a health care provider, as defined in OAR 471-070-1000, who is treating the claimant due to their incapacitation and attests that the claimant is incapacitated and unable to complete the requirements for filing or providing information on a Paid Leave Oregon claim and unable to independently designate a representative; and
(e) A dated attestation with a handwritten signature from the individual requesting to be designated as the authorized agent of the incapacitated claimant, declaring that they will:
(A) Act in the best interest of the claimant;
(B) Maintain claimant confidentiality; and
(C) Inform the department within three calendar days of learning that the claimant is no longer incapacitated;
(f) One or more of the following documents that show the individual’s family relationship to the claimant:
(A) Certified Declaration of Domestic Partnership;
(B) Legal marriage certificate;
(C) Legal birth certificate; or
(D) At the discretion of the department, other documents issued by an independent and verifiable third party that establish marriage, domestic partnership, parenthood, or other family relationship between the individual and claimant.
(4)(a)The authorization referenced in section (2) of this rule will automatically end on the earlier of the following dates, as applicable: the date the department is informed that the claimant is no longer incapacitated, the last day of the claimant’s current benefit year, or the claimant’s date of death.
(b) If no application for benefits is submitted for the incapacitated claimant within 30 calendar days of the department approving the individual as the authorized agent for the incapacitated claimant, the authorization ends.
(5) In addition to family members referenced in section (2) of this rule, the following individuals may act on behalf of an incapacitated claimant:
(a) An individual who has been court-appointed as a claimant’s legal guardian or conservator with the authority to make decisions on the claimant’s behalf, if the authorized individual provides a copy of the guardianship or conservatorship documentation to the department; or
(b) An individual granted power of attorney by the claimant to act as the claimant’s ‘agent’ or ‘attorney-in-fact’ with respect to the claimant’s Paid Leave Oregon benefits or contributions, if the authorized individual provides documentation satisfactory to the department.
(6) The documentation referenced in section (5) of this rule, at a minimum, must:
(a) Show that the individual has specific authority to act on behalf of the claimant for Paid Leave Oregon purposes;
(b) Provide dates that establish the period during which the individual has the authority to act on behalf of the claimant;
(c) Include the name of the claimant and the name of the claimant’s legal guardian or conservator or the individual granted power of attorney; and
(d) Include any other information the department specifies as necessary to establish the individual’s authority to act on behalf of the claimant.
(7) If the authorized agent of an incapacitated claimant, a claimant’s court-appointed legal guardian or conservator, or the individual granted power of attorney by a claimant do not provide the information required in this rule or provide inaccurate information to the department, the claimant is responsible for any resulting delay, denial, overpayment, or disqualification for Paid Leave Oregon benefits.
(8) If a claimant dies before submitting a claim for Paid Leave benefits or before a final decision is made regarding the claim, any of the individuals described in ORS 293.490(3) may request to become an authorized agent of a deceased claimant.
(9) An individual seeking approval to be designated as an authorized agent for a deceased claimant must submit:
(a) The form approved by the department for this purpose, electronically or by regular mail. At a minimum, the form must include:
(A) The information listed in section (3)(a) and (b) of this rule;
(B) The claimant’s date of death;
(b) A death certificate or other documentation approved by the department that is sufficient to establish the date of death;
(c) A dated attestation with a handwritten signature from the individual requesting to represent the deceased claimant, declaring that they will:
(A) Act in the best interest of the claimant’s estate;
(B) Maintain claimant confidentiality; and
(d) One or more of the following documents that show the individual’s relationship to the deceased claimant:
(A) Legal marriage certificate;
(B) Legal birth certificate;
(C) At the discretion of the department, other documents issued by an independent and verifiable third party that establish marriage, parenthood, or other relationship between the individual and claimant listed in ORS 293.490.
(10) In addition to individuals referenced in section (8) of this rule, an executor or personal representative of the deceased claimant’s estate or person otherwise authorized by a probate court may be designated as authorized agent of the deceased claimant if the individual provides satisfactory documentation to the department that shows the individual’s authority.
(11) The authority provided to the authorized agent of a deceased claimant automatically ends on the last day of the claimant’s current benefit year. If no application for benefits is submitted for the deceased claimant within 30 calendar days of the department approving the individual as the authorized agent for the deceased claimant, the authorization ends.
(12) The individuals described in sections (2), (5), (8) and (10) of this rule must provide documentation approved by the department that is sufficient to establish the identity of the claimant and the individual seeking to be designated as an authorized agent of the incapacitated or deceased claimant.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 125.025, ORS 293.490 & 657B.400
Statutes/Other Implemented: 657B.400 & Chapter 93, Oregon Laws 2025
History:
ED 75-2025, adopt filed 12/29/2025, effective 01/01/2026
471-070-1300
Benefits: Written Notice Poster to Employees of Rights and Duties
(1) The director shall make available to employers a model Paid Leave Oregon notice poster that meets the requirements of ORS 657B.440.
(2)(a) Each employer must display the department’s notice poster in each of the employer’s buildings or worksites in an area that is accessible to and regularly frequented by employees; and
(b) An employer with employee(s) assigned to remote work must provide, by hand delivery, regular mail, or through an electronic delivery method, a copy of the department’s notice poster to each employee assigned to remote work. The notice poster must be delivered or sent to each employee assigned to remote work upon the employee’s hire or assignment to remote work.
(3)(a) For employers that have employee(s) working in buildings or worksites, the notice poster displayed under (2)(a) of this rule by the employer must be displayed in the language the employer typically uses to communicate with the employee. If the employer uses more than one language to communicate with employees assigned to a building or worksite, then the employer must display copies of the notice poster in each of the languages that the employer would typically use to communicate with the employees assigned to that building or worksite; and
(b) For employers that have employee(s) assigned to remote work, the notice poster provided under (2)(b) of this rule by the employer must be provided in the language the employer typically uses to communicate with each employee assigned to remote work.
(4) An employer offering an equivalent plan approved under ORS 657B.210 must follow the employer notice poster requirements specified in OAR 471-070-2330.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340 & 675B.440
Statutes/Other Implemented: 675B.440 & ORS 657B.070
History:
ED 52-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 13-2022, adopt filed 11/04/2022, effective 11/04/2022
471-070-1310
Benefits: Employee Notice to Employers Prior to Commencing Leave
(1) Except as provided in ORS 657B.040(5) for safe leave, an eligible employee must give notice to their employer when commencing a period of family, medical, or safe leave.
(2) If the leave is foreseeable, an eligible employee must give oral notice at least 30 calendar days before commencing leave and an employer may require an eligible employee to give written notice at least 30 calendar days before commencing leave. Examples of foreseeable leave include, but are not limited to, an expected birth, planned placement of a child, or a scheduled medical treatment for a serious health condition of the eligible employee or a family member of the eligible employee.
(3) If the leave is not foreseeable, an eligible employee may commence leave without 30 calendar days advance notice. However, the eligible employee or another person on behalf of the eligible employee taking leave must give oral notice to the employer within 24 hours of the commencement of the leave and must provide written notice within three days after the commencement of leave. Leave circumstances that are not foreseeable include, but are not limited to, an unexpected serious health condition of the eligible employee or a family member of the eligible employee, a premature birth, an unexpected adoption, an unexpected foster placement by or with the eligible employee, or for safe leave.
(4) An employer may require a written notice to include:
(a) Employee’s first and last name;
(b) Type of leave;
(c) Explanation of the need for leave; and
(d) Actual or anticipated timing and duration of leave.
(5) Written notice includes, but is not limited to, handwritten or typed notices, and electronic communication such as text messages and email that is consistent with the employer’s known, reasonable, and customary policies.
(6) An employer that requires eligible employees to provide written notice before the eligible employee commences leave, must outline the requirements in the employer’s written policy and procedures. A copy of the written policy and procedure must be provided to all employees at the time of hire and each time the policy and procedure changes and in the language that the employer typically uses to communicate with the employee. If the employer requires the employee to provide written notice, the policy and procedures must include a description of the benefit reduction under section (10) of this rule that may be imposed by the department for not complying with the employer’s notice requirements.
(7) An employee does not need to expressly mention the Paid Leave Oregon program when giving their employer written or oral notice under this rule.
(8) The department will notify the employer pursuant to OAR 471-070-1320(1) when a claimant has applied for paid family, medical, or safe leave benefits. The employer may respond to the notice from the department within 10 calendar days from the date on the department’s notice to report if the claimant did not provide the required notice under this rule. The employer may respond to the department’s notice either online or by another method approved by the department.
(9) If the employer does not respond to the department’s notice as described in section (8) of this rule within 10 calendar days from the date on the department’s notice, the claimant’s application for benefits shall be processed using the information available in the department’s records.
(10) If the department determines that the claimant did not provide the required leave notice to the employer, the department may impose a benefit reduction by issuing a decision and reducing the first weekly benefit amount payable under ORS 657B.090 by 25 percent. The first benefit payment issued will be reduced by the entire amount of the reduction. If the first benefit payment issued is less than the entire amount of the reduction, the subsequent benefit payment(s) will be reduced until the entire reduction has been subtracted.
Example 1: Sanomi did not provide the required notice to their employer about taking consecutive family leave. Sanomi’s weekly benefit amount is $140. Sanomi is taking leave from work for family leave for all the work days within the first week. The 25 percent benefit reduction equals $35 ($140 weekly benefit amount x .25 reduction). Sanomi’s first benefit payment would have been $140, but will be reduced to $105 ($140 benefit payment - $35 reduction). Because the first benefit payment is more than the amount of the reduction, the entire reduction is subtracted from the first benefit payment.
Example 2: Joy did not provide the employer with the required leave notice about taking intermittent medical leave. Joy normally works an average of six work days in a work week and is unable to work one of those days each week due to taking medical leave. Joy’s weekly benefit amount is $600, which is prorated to $100 per work day of leave ($600 weekly benefit amount / 6 days per week). The amount of the benefit reduction is $150 ($600 weekly benefit amount x .25 reduction). Joy’s first benefit payment would have been $100 because one day of leave from work during that week is taken. However, the first benefit payment is reduced to $0 after the reduction amount is subtracted ($100 first week benefit payment - $150 reduction). The second benefit payment would have been $100 but the second benefit payment is reduced to $50 after the remaining reduction amount is subtracted ($100 second week benefit payment - $50 remaining reduction). The third benefit payment is not reduced as the entire amount of the reduction has already been subtracted from Joy’s benefit.
(11) The claimant may appeal the imposition of the benefit reduction in accordance with ORS 657B.410 and applicable administrative rules.
(12) The employee may request a waiver of the benefit reduction for good cause. Good cause will be found when the employee establishes, by satisfactory evidence, that factors or circumstances beyond the employee’s reasonable control prevented the employee from providing the required notice to the employer. Good cause includes, but is not limited to, an incapacitating serious health condition or a situation related to safe leave, for which the employee provided notice to the employer as soon as was practicable.
(13) The department, in its discretion, may waive the imposition of the benefit reduction without a request for a waiver by the employee if the department determines that the employee had good cause for not providing notice to their employer(s) or applying the benefit reduction is against equity, good conscience, or administrative efficiency.
(14) If an employee receives their first weekly benefit payment, and the department subsequently determines that proper notice to the employer was not made by the employee, an amount equal to the 25 percent benefit reduction will be considered an erroneous overpayment, and that amount of the reduction may be collected from the employee in accordance with ORS 657B.332.
Statutory/Other Authority: ORS 657B.340 & ORS 657B.040
Statutes/Other Implemented: ORS 657B.040
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 51-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2023, amend filed 07/31/2023, effective 08/01/2023
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1320
Benefits: Communication to Employers and Employee Application for Benefits
(1) After a claimant has filed an application or updated their claim for Paid Leave Oregon benefits, the department shall notify any employers from whom the claimant is requesting paid leave and provide information about the employee’s claim, including but not limited to the potential weekly benefit amount.
(2) Employers or administrators may respond to the notice from the department within 5 calendar days of the date on the department’s notice to report any additional information before the employee’s Paid Leave Oregon claim is processed. Employers or administrators shall respond to the department’s notice online or through another method approved by the department. If the employer or administrator fails to provide information within 5 calendar days, the claimant’s application for benefits shall be processed using the information available in the department’s records. If the employer or administrator later provides additional information, the department may reprocess the claim, taking into account the additional information.
(3) The department may determine whether a claimant has coverage under an equivalent plan approved under ORS 657B.210 and the effective dates of that coverage, along with gathering information about any claim for benefits that the claimant has filed under an equivalent plan. The department may request information from the claimant’s equivalent plan employer and administrator, if applicable, after the claimant files an application with the department. When this information is requested, equivalent plan employers or administrators must respond to the department’s request within 10 calendar days from the date on the request for information.
(4) After a claimant’s application for benefits has been processed by the department and a decision is issued to the claimant, the department shall notify the claimant’s employers and administrators, if applicable, whether the claimant’s application for benefits was approved or denied by the department, and, if approved, the dates and period of leave that the claimant is approved for.
Statutory/Other Authority: ORS 657B.340 & ORS 657B.040
Statutes/Other Implemented: ORS 657B.040
History:
ED 50-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 6-2024, amend filed 12/27/2024, effective 01/01/2025
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1350
Benefits: Active Benefit year and Benefit Draw Down
(1) If the department determines that a claimant has been covered under at least one equivalent plan in the 12 months prior to their requested Paid Leave Oregon-covered leave start date, the department may request information as described in OAR 471-070-1320.
(2) If a claimant received benefits under an equivalent plan in the 12 months prior to their requested Paid Leave Oregon-covered leave start date, the start of the claimant’s Paid Leave benefit year is the Sunday immediately prior to the claimant’s leave start date under the equivalent plan.
(a) If the claimant received benefits under more than one equivalent plan during the prior 12 months, the start of the claimant’s Paid Leave benefit year is the earliest equivalent plan benefit year start date.
(b) If a claimant received Paid Leave benefits and then took leave under an equivalent plan before the Paid Leave benefit year ended, the claimant’s Paid Leave benefit year start date does not change if the claimant applies for Paid Leave benefits again in the same benefit year.
(3) To ensure that a claimant does not receive more than the maximum leave and benefit amount allowed in a Paid Leave benefit year under ORS 657B.020, the department will reduce the remaining leave weeks and monetary benefits in the claimant’s Paid Leave Oregon benefit year by the amount of leave a claimant took under an equivalent plan in the 12 months prior to their requested Paid Leave start date or, by the amount of leave the claimant took from an equivalent plan employer during the current Paid Leave benefit year, if the claimant only took leave under an equivalent plan, but not under Paid Leave Oregon.
(4)(a) The claimant and each equivalent plan employer or plan administrator must report the leave the claimant took under the equivalent plan in the 12 months prior to the claimant’s requested Paid Leave start date, if requested by the department.
(b) If the claimant took intermittent leave, the claimant and employer or administrator must report the total leave days for each week since the start of the claimant’s equivalent plan benefit year, or since the date the department last requested this information about the claimant’s leave, whichever is later.
(5) If the claimant or the equivalent plan employer or administrator fails to provide the requested information within the timeframe described in OAR 471-070-1320 and OAR 471-070-2230 the department may:
(a) Calculate the number of leave days the claimant took under each equivalent plan using the information available to the department; and
(b) Impose a penalty for employer violation of equivalent plan requirements and terminate the equivalent plan in accordance with ORS 657B.220, ORS 657B.925 and OAR 471-070-2450.
(6) If the claimant, employer or administrator provide additional information after the claimant’s remaining Paid Leave benefits have been reduced that demonstrates the claimant is entitled to a different amount of leave, the department may recalculate the claimant’s remaining leave.
(7) If the information provided by the claimant and the equivalent plan employer or administrator conflicts, the department may request additional information to establish facts relating to the claimant’s leave under the equivalent plan.
(8) If the claimant took intermittent leave under an equivalent plan, any reduction of the remaining weeks of leave in the claimant’s Paid Leave benefit year is calculated by adding the total number of reported leave days the claimant took under an equivalent plan and dividing that by the average number of work days the claimant works in a work week for all employers at the time the claimant applies for Paid Leave benefits. “Work day” and “work week” have the meaning provided in OAR 471-070-1000 and OAR 471-070-1040.
Example 1: Liam applies for Paid Leave benefits. At the time Liam applies for Paid Leave benefits, Liam works only for a state plan employer, but in the past 12 months Liam worked for an employer with an equivalent plan. Six months before applying for Paid Leave benefits, Liam took 10 days of intermittent leave under the equivalent plan. When Liam applies for Paid Leave benefits, Liam on average works 5 days per work week. The remaining weeks of leave in Liam’s Paid Leave benefit year will therefore be reduced by two weeks (10 days of leave under the equivalent plan / 5 work days average worked per work week).
(9) The department will not reduce the amount of leave available to the claimant in a given week by more than the average number of work days the claimant works in a work week for all employers at the time the claimant applies for Paid Leave benefits.
Example 2: Maryam applies for Paid Leave benefits. Maryam has a state plan employer and two equivalent plan employers and on average works 7 days per work week for all employers. Three months before applying for Paid Leave benefits, Maryam received benefits under the two equivalent plans. In one work week, Maryam took 6 days of intermittent leave from one equivalent plan employer and 3 days of intermittent leave from the other employer, for a total of 9 days of leave. Maryam’s remaining weeks of leave in the Paid Leave benefit year will be reduced by one week (7 days), because the total number of reported leave days under the equivalent plans exceeds the average number of work days Maryam works per work week for all employers (9 days of leave reported under an equivalent plan > 7 days average worked for all employers per work week).
(10) The department shall notify the claimant and each equivalent plan employer if the claimant’s remaining weeks of leave in the Paid Leave benefit year were reduced based on the reported number of leave weeks or days taken under the equivalent plan.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.020
History:
ED 75-2025, adopt filed 12/29/2025, effective 01/01/2026
471-070-1410
Benefits: Initial and Amended Monetary Determinations
(1)(a) When a claimant files an application for benefits as described in OAR 471-070-1100, which establishes a new benefit year, the department shall examine the application for benefits and, on the basis of information available, shall make an initial determination of:
(A) The total amount of subject wages paid to the claimant during the base year or alternate base year;
(B) The total taxable income from self-employment earned by the claimant during the base year or alternate base year for an individual that has elected coverage under OAR 471-070-2010;
(C) Whether or not the amounts in sections (1)(a)(A) and (1)(a)(B) of this rule are sufficient to meet the eligibility requirement under OAR 471-070-1010(1)(b); and
(D) The claimant’s weekly benefit amount under ORS 657B.050, provided the claimant is eligible for benefits under section (1)(a)(C) of this rule.
(b) The department’s initial determination shall be applicable to all weeks of the benefit year respecting which the claim was filed, except that the department’s determination may be amended with respect to any week or weeks of the benefit year as described under section (2) of this rule.
(c) The department shall notify the claimant of the initial determination made under this section.
(2)(a) A claimant who receives an initial determination under section (1) of this rule may request that the determination be amended. Upon receipt of such a request, the department will investigate by examining records of wages and income submitted to the department by the claimant, employers, and state agencies in an attempt to verify subject wages or taxable income from self-employment alleged by the claimant to be missing or reported incorrectly.
(b) If, as the result of an investigation, the subject wages or taxable income from self-employment either make a previously ineligible claimant eligible for benefits, or increase or decrease the weekly benefit amount of a previously approved claim, then the department will issue an amended determination.
(c) The amended determination shall replace the initial determination made under section (1) of this rule and shall be applicable to all weeks of the benefit year respecting which the claim was filed.
(d) If, as the result of an investigation, all or part of the requested wages or taxable income from self-employment is not included in the determination, the department will so notify the claimant by issuing an amended determination or by affirming the initial determination.
(3) Unless the claimant files a request for hearing with the department regarding the initial or amended determination, the determination shall become final once the time for requesting a hearing has passed. The department shall pay or deny benefits in accordance with the determination, unless otherwise provided by law. The request for hearing must be filed not later than 60 calendar days after the delivery of the initial or amended determination unless the department mails the determination, in which case the request for hearing must be filed not later than 60 calendar days after the date the determination is mailed to the last-known address of the claimant.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340 & ORS 657B.100
Statutes/Other Implemented: ORS 657B.100 & 657B.050
History:
ED 13-2022, adopt filed 11/04/2022, effective 11/04/2022
471-070-1420
Benefits: Leave Periods and Increments
(1) A claimant may request family, medical, or safe leave provided under ORS chapter 657B in either consecutive or intermittent periods of leave.
(2) Notwithstanding section (1) of this rule, a claimant may take pre-placement leave only on an intermittent basis.
(3) Leave may be taken, and benefits may be claimed in increments that are equivalent to one work day or one work week, as defined in OAR 471-070-1000. When claiming an increment of less than a full work week, the number of work days that can be reported during a week is established by the average number of work days worked per week by the claimant as defined in OAR 471-070-1040.
(4) When benefits are claimed in an increment that is equivalent to one work day or one work week, leave must be taken from all employers and from all self-employed work for the entirety of that period to receive benefits.
Example 1: Kelsey is taking family leave and is currently an employee at a university and an architecture firm. Kelsey works for the university in the morning of their work day and the architecture firm in the evenings on the same work day. Kelsey must take leave from both places of employment for the work day in order to claim benefits for the work day. If Kelsey only missed work from the university due to the family leave for that one work day, it would not qualify for benefits.
Example 2: Chloe is taking medical leave and is currently an employee at a department store and a self-employed delivery driver. Chloe works four work days total per work week: Monday and Tuesday at the department store and Wednesday and Saturday as a self-employed delivery driver. Chloe must take leave for all four work days from both jobs in order to claim a full work week of benefits. If Chloe only missed work on Monday and Saturday due to medical leave, Chloe would qualify for benefits for two work days instead of a work week.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.090 & 657B.020
History:
ED 6-2024, amend filed 12/27/2024, effective 01/01/2025
ED 5-2023, amend filed 07/31/2023, effective 08/01/2023
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1430
Benefits: Simultaneous Qualifying Purposes
(1) A claimant may take Paid Leave Oregon for more than one qualifying purpose under ORS 657B.020 during the same week, provided the claimant submits a separate and complete application as described in OAR 471-070-1100 for each qualifying purpose, is for a different qualifying reason, and is approved to take leave for each qualifying purpose in the benefit year.
(2) The multiple qualifying reasons taken within the same week can be for the same type of qualifying purpose; for example, a claimant may take family leave for two different family members, each with their own serious health condition.
(3) A claimant shall not receive a Paid Leave Oregon benefit payment for more than one type of qualifying purpose taken on a single work day.
(4) For any week in which a claimant takes leave for more than one qualifying purpose, that claimant must file a weekly claim, as described in OAR 471-070-1205, to receive Paid Leave Oregon benefits.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.020
History:
ED 48-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-1440
Benefits: Weekly Benefit Proration
(1) A claimant who takes leave in work day increments, as described in OAR 471-070-1000, shall be paid a prorated benefit amount based on the number of work days of leave taken in the work week.
(2) The benefit amount paid for a work day is calculated by dividing the claimant’s weekly benefit amount by the average number of work days that the claimant worked per work week.
(3) The total benefit amount paid for leave taken in work day increments is calculated by multiplying the benefit amount paid for a work day, rounded to the nearest whole cent, by the number of work days of leave taken for the work week, not to exceed the weekly benefit amount. When rounding, any number with the last figure five or greater is rounded up, while numbers less than five are rounded down.
Example 1: Allison submits an application for benefits that states their average work week consists of five work days. The weekly benefit amount is $1,000.00. Allison states on the application that they will take leave for three of the five days that Allison worked in the work week for six weeks. The benefit amount paid to Allison for each week is $600 [($1,000.00 weekly benefit amount divided by 5 work days) x 3 days on leave in the work week]. Assuming nothing changes, Allison will receive a total benefit amount of $3,600 [($600 weekly benefit amount paid) x 6 weeks].
Example 2: Lamar submits an application for benefits that states their average work week consists of three work days and they will take leave for one of the three days in each of the four weeks. The weekly benefit amount is $400.00. The benefit amount paid each week to Lamar is $133.33 [($400.00 weekly benefit amount divided by 3 work days) x 1 day on leave in the work week]. Assuming nothing changes, Lamar will receive a total benefit amount of $533.32 [($133.33 weekly benefit amount paid) x 4 weeks].
Statutory/Other Authority: ORS 657B.340 & ORS 657B.090
Statutes/Other Implemented: ORS 657B.090
History:
ED 5-2023, amend filed 07/31/2023, effective 08/01/2023
ED 9-2022, adopt filed 07/22/2022, effective 07/22/2022
471-070-1445
Benefits: Self-Employed Benefit Calculation
(1) For any self-employed individual who elects Paid Leave Oregon coverage under OAR 471-070-2010 and pays contributions as provided in OAR 471-070-2030, the weekly benefit amount that an individual may qualify for is determined as follows:
(a) If the self-employed individual’s average weekly income is equal to or less than 65 percent of the average weekly wage, the individual’s weekly benefit amount shall be 100 percent of the self-employed individual’s average weekly income.
(b) If the self-employed individual’s average weekly income is greater than 65 percent of the average weekly wage, the individual’s weekly benefit amount is the sum of:
(A) 65 percent of the average weekly wage; and
(B) 50 percent of the self-employed individual’s average weekly income that is greater than 65 percent of the average weekly wage.
(2) Notwithstanding section (1) of this rule:
(a) The maximum weekly benefit amount is 120 percent of the average weekly wage.
(b) The minimum weekly benefit amount is five percent of the average weekly wage.
(3) If a self-employed individual is taking less than a full week of leave, the department will prorate the weekly benefit amount as specified in OAR 471-070-1440.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.050
History:
ED 47-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-1450
Benefits: Benefit Payment Methods
(1) Paid Leave Oregon benefits shall be paid by such method as the director may approve.
(2) The department’s primary payment method to any claimant approved to receive Paid Leave Oregon benefits shall be through direct deposit into a checking or savings account in a financial institution in the United States as an electronic funds transfer. “Electronic funds transfer” has the same meaning as provided in ORS 293.525.
(3) Claimants who do not select direct deposit will be paid by a stored value card.
(4) If the department determines that it is not feasible to issue payment to a claimant through direct deposit or a stored value card, then the department may issue a check to the claimant.
Statutory/Other Authority: ORS 293.525 & 657B.340
Statutes/Other Implemented: ORS 293.525 & 657B.050
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 46-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-1460
Benefits: Lost, Stolen, Destroyed, or Forged Benefit Checks
(1) When a benefit check has been lost, stolen, destroyed, or forged and for purposes of this rule:
(a) A benefit check is “lost” if the claimant never received an issued check, and the check’s whereabouts is unknown, or it was received but was not cashed and now cannot be found.
(b) A benefit check is “stolen” if the check was taken or cashed by another without the authorization of the payee, whether or not the other person’s identity is known.
(c) A benefit check is “destroyed” if an issued check has not been cashed and has been rendered nonnegotiable.
(d) “Forgery” of a benefit check has the same meaning as provided in ORS 165.007 and further defined in 165.002.
(2) If a benefit check has been issued but not cashed and the claimant completes a written sworn statement that the benefit check was lost, stolen, or destroyed, the check will be reissued in accordance with ORS 293.475 if at least 10 calendar days from the date the original check was issued has elapsed. If the original check and replacement check are both received and cashed by the claimant, the claimant shall be liable for repayment of the overpayment to the department.
(3) If the benefit check has been issued and cashed and it is alleged that the check was not signed by the claimant or the claimant's authorized agent, a determination will be made on the validity of the endorsement:
(a) If the endorsement is determined to be the claimant or the claimant’s authorized agent’s, the director will notify the claimant by letter and no replacement check will be issued;
(b) In the case of forgery or any unauthorized cashing of a benefit check, a replacement check will be issued if the claimant is due benefits, unless the claimant received any portion of the benefits, or otherwise benefited from the funds.
(c) The department will advise the State Treasurer of the forged or unauthorized cashing of the check.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 293.470 & 293.475
History:
ED 5-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-1465
Benefits: Payment Due to a Deceased Individual and Abandoned Payment
(1) In the event of the death of an individual to whom Paid Leave Oregon benefit payments totaling $10,000 or less are owed and where the decedent’s estate is not subject to probate, the department shall pay the benefits to an individual lawfully eligible to receive the payment per ORS 293.490 who must submit an acceptable affidavit to the department.
(2) The affidavit submitted under section (1) of this rule must be submitted within two years from the decedent’s date of death.
(3) Benefit amounts not claimed within two years of the decedent’s death will be considered abandoned and delivered to the State Treasurer per ORS 98.352.
Statutory/Other Authority: ORS 657B.090 & 657B.340
Statutes/Other Implemented: ORS 657B.090, ORS 98.336, 98.352, 293.490 & 293.495
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 45-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-1470
Benefits: Benefit Payment Offsets, Withholdings and Reductions
(1) After any benefit reduction under ORS 657B.040, a claimant’s weekly benefit payment may be reduced, as applicable, according to the priority order set out in section (2) of this rule before the department issues the weekly benefit payment to the claimant.
(2) The priority of additional offsets against, withholdings from, or reductions to the weekly benefit payment is:
(a) Paid Leave Oregon benefit overpayments described under ORS 657B.332, ORS 657B.335 and OAR 471-070-1510.
(b) Federal personal income tax withholdings described under OAR 471-070-1480.
(c) State personal income tax withholdings described under OAR 471-070-1480.
(d) Child support and spousal support orders described under ORS 25.080.
(e) Restitution for crime victims. If multiple court orders for restitution exist, garnishments will be applied in the order the court orders were received.
(3) Weekly benefit payments of less than $1.00, after all offsets, garnishments or other reductions will not be issued to the claimant.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.050 & Chapter 20 Oregon Laws 2024
History:
ED 44-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 7-2023, minor correction filed 08/10/2023, effective 08/10/2023
ED 5-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-1480
Benefits: Federal and State Voluntary Tax Withholding
(1) A claimant receiving Paid Leave Oregon benefits can elect to voluntarily have federal or state personal income tax withholding. To elect voluntary withholding, the claimant must notify the department on an approved method.
(2) When the department receives the claimant’s notification requesting withholding, the department will:
(a) Withhold at a rate of 10 percent for federal personal income taxes pursuant to IRC section 3402 (p) and applicable regulations for future benefit payments issued.
(b) Withhold at a rate of eight percent for Oregon personal income taxes for future benefit payments issued.
(3) The amount of voluntary withholding from a claimant benefit payment will be rounded to the nearest whole cent. When rounding, any number with the last figure five or greater is rounded up, while numbers less than five are rounded down.
(4) The amount of voluntarily withholding from a claimant benefit payment will be held in trust and:
(a) Transferred to the Internal Revenue Service in the time and manner required for withholdings under IRC section 3402.
(b) Transferred to the Department of Revenue in the time and manner provided by the Department of Revenue under ORS chapter 316 and rule.
(5) The election will remain in effect until the claimant submits to the department an authorization for tax withholding form instructing the department to stop withholding. The withholding will stop with the next benefit payment issued, whenever administratively feasible, after the instruction to stop is received by the department.
(6) The Paid Leave Oregon program shall provide information to a claimant about the total federal and state personal income tax withheld for the calendar year from Paid Leave Oregon benefit payments on the Form 1099 no later than January 31st following the calendar year.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.050
History:
ED 43-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-1500
Benefits: Review of Overpaid Benefits
(1) The department may review an overpayment of benefits to determine the cause of the overpayment and whether the claimant is liable for repayment of the benefits and any applicable penalties.
(2) The department’s review of the overpayment shall be used to determine whether:
(a) The overpayment may be waived under ORS 657B.332(5);
(b) Interest may be applied under OAR 471-070-1510(3) to any amount owed;
(c) Penalties shall be applied under ORS 657B.332(3)(b); and
(d) The claimant shall be disqualified from claiming benefits under ORS 657B.332(3)(a);
(3) The department shall review information provided by the claimant or other parties and from the department’s records in making its determination under this rule.
(4) The claimant may be held liable for repayment of benefits they were not entitled to, even though all relevant information was provided before a decision was issued, when the claimant should reasonably have known the payment was improper.
(5) The claimant will always be liable for repayment of benefits when an overpayment is the result of a claimant willfully making a false statement or willfully failing to report a material fact in order to obtain Paid Leave Oregon benefits.
(6) In deciding if a claimant is liable for repayment of benefits, the department may also consider factors which may affect the claimant's ability to report all relevant information to the department.
Statutory/Other Authority: ORS 657B.340 & ORS 657B.332
Statutes/Other Implemented: ORS 657B.332
History:
ED 42-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 13-2022, adopt filed 11/04/2022, effective 11/04/2022
471-070-1510
Benefits: Repayment of Overpaid Benefits; Interest
(1) The director may issue an assessment to a claimant for an overpayment each time a claimant receives Paid Leave Oregon benefits to which the claimant was not entitled.
(2) If the director determines that a claimant has received benefits to which the claimant was not entitled:
(a) The claimant may be required to repay the amount of benefits that the claimant was overpaid;
(b) The claimant may be required to repay the amount of penalty and interest (if applicable);
(c) The director may secure the repayment of the overpaid benefits through the deduction from future benefits otherwise payable to the claimant under ORS 657B.100; and
(d) The director may secure the repayment of the overpaid benefits through the offset against any state tax refund owed to the claimant.
(3)(a) If the department determines that a claimant is at fault for an overpayment, due to the claimant’s error, false statement, or failure to report a material fact, then the claimant may be liable for interest on the overpayment amount. Interest that the claimant is liable for shall be paid and collected at the same time repayment of benefits is made by the individual, at the rate of one percent per month or fraction of a month. Interest will accrue, beginning on the first day of the month that begins 60 calendar days after the administrative decision establishing the overpayment becomes final.
(b) If the department determines that a claimant is not at fault for an overpayment, then the claimant shall not be liable for interest on the amount to be repaid as a result of the overpayment.
(4) If the director deducts the claimant’s future weekly benefits under section (2)(b) of this rule, the deduction shall be from the claimant’s future weekly benefits up to the amount of the prior overpayment, penalty, and interest (if applicable). The deduction will begin with the first benefit payment issued after the department’s decision regarding the overpayment becomes final.
(5) If there are multiple benefit overpayments, the deduction described in section (4) of this rule will apply to the oldest unwarranted debt first. Once all unwarranted debt is paid, the deduction will apply to the most recent warranted debt.
(6) Deductions from Paid Leave Oregon benefits under section (2)(b) of this rule shall be applied solely to the amount of overpaid benefits for which the claimant is liable.
(7) Deductions for the repayment of benefits paid erroneously may be deducted from benefits due to the claimant with no time limitations.
Statutory/Other Authority: ORS 657B.332 & 657B.340
Statutes/Other Implemented: ORS 657B.332, ORS 293.250, 657B.338 & 657B.335
History:
ED 41-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 5-2023, amend filed 07/31/2023, effective 08/01/2023
ED 13-2022, adopt filed 11/04/2022, effective 11/04/2022
471-070-1520
Benefits: Waiver Recovery of Overpayments
(1) A claimant may request a waiver for recovery of overpayments from the department in the manner specified by the department in its instructions.
(2) In accordance with ORS 657B.332(5), the director may waive, in whole or in part, the amount of Paid Leave Oregon benefits if:
(a) The benefits were paid based on an error other than a willful provision of a false statement, nondisclosure of a material fact, or misrepresentation by a claimant, and
(b) Recovery would be against equity, good conscience, or administrative efficiency.
(3) The director may determine that recovery of overpaid benefits is against equity and good conscience if the individual requesting a waiver has limited means to repay the benefits and has total allowable household expenses that equal or exceed 90 percent of the total household income, not including Paid Leave Oregon benefits received. The department will use the current year’s Internal Revenue Service (IRS) Collection Financial Standards to determine total allowable household expenses. The director may allow expenses higher than those provided for in the IRS Collection Financial standards if the claimant requesting a waiver provides documentation showing that using those IRS Collection Financial Standards would leave the claimant unable to provide for basic living expenses.
(4) If the director grants a waiver, the department will stop collection activity of any overpaid benefits subject to the waiver. The department will give written notice of any waiver that is granted, indicating the amount of the overpaid benefits for which the waiver is granted.
(5) Waivers granted are effective the Sunday of the week in which the request for waiver was filed with the department. The date of the post mark from the United States Postal Service, a date stamp from an Employment Department office, an embedded fax date, or the electronic filing date as described in OAR 471-070-0850, whichever is earliest, will be used to determine the date of filing.
(6) If a request for waiver is denied, the department will notify the claimant of its decision. The claimant may submit another request for waiver if their situation changes significantly enough to establish that recovery of the benefits would be against equity and good conscience. No subsequent request for waiver of benefits may be granted, unless the claimant satisfactorily demonstrates in writing the significant change in financial situation and provides supporting documentation.
(7) Overpaid benefits that have been recovered from the claimant prior to the filing of a waiver request will not be waived or refunded.
(8) If a person is paid more than once for the same week(s), recovery of only the amount in excess of the final entitlement is eligible to be waived.
(9) In applying ORS 657B.332(5), a waiver will not be granted if the overpayment is a result of a willful false statement or a willful failure to report a material fact as determined under ORS 657B.332(3).
(10) Overpayments caused by the negotiation of an original and a replacement check that were issued for the same period will not be waived.
(11) The determination whether to waive overpayments under ORS 657B.332(5) and this rule shall be made by employees authorized by the director by delegation and may be made with or without the request for a waiver from the claimant.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340 & ORS 657B.332
Statutes/Other Implemented: ORS 657B.332
History:
ED 40-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 13-2022, adopt filed 11/04/2022, effective 11/04/2022
471-070-1550
Benefits: Penalties for Employer Misrepresentation
(1) In accordance with ORS 657B.332(2), the director may assess a civil penalty of up to $1,000 against an employer each time the employer makes or causes to be made a willful false statement or willful failure to report a material fact regarding the claim of an employee or regarding an employee’s eligibility for Paid Leave Oregon benefits.
(2) The director may consider the following mitigating and aggravating circumstances when determining whether to assess a civil penalty under section (1) of this rule and the amount assessed:
(a) Whether the employer knew or should have known they were making or causing to be made a false statement or failing to report a material fact;
(b) Prior violations, if any, of ORS chapter 657B by the employer;
(c) Whether a violation of ORS chapter 657B by the employer resulted in harm to an employee;
(d) Whether a violation of ORS chapter 657B by the employer resulted in erroneous or incorrect benefit or assistance grant payments;
(e) The magnitude and seriousness of a violation of ORS 657B.332(1).
(3) It is the responsibility of the employer to provide the director any mitigating evidence concerning liability for or the amount of the civil penalty to be assessed.
(4) The director shall consider all mitigating circumstances presented by the employer for the purpose of determining the amount of the civil penalty to be assessed.
(5) Any amount in penalties due under ORS 657B.332(2) and this rule may be collected by the director in a civil action against the employer brought in the name of the director.
Statutory/Other Authority: ORS 657B.332 & 657B.340
Statutes/Other Implemented: ORS 657B.332
History:
ED 39-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 13-2022, adopt filed 11/04/2022, effective 11/04/2022
471-070-1560
Benefits: Disqualification and Penalties for Claimant Misrepresentation
(1) In accordance with ORS 657B.332(3), it is unlawful for a claimant to willfully make a false statement or willfully fail to report a material fact in order to obtain Paid Leave Oregon benefits.
(2) If the director determines that a claimant has made a willful false statement or a willful failure to report a material fact in order to obtain Paid Leave Oregon benefits, then the claimant shall be:
(a) Disqualified from claiming benefits for a period of 52 consecutive weeks beginning from the date that the claimant made the willful false statement or willful failure to report the material fact;
(b) Assessed for any amount of benefits the claimant received to which the claimant was not entitled;
(c) Liable for a penalty under ORS 657B.332(3)(b); and
(d) Liable for interest under ORS 657B.332(8).
(3) When determining the rate of the penalty imposed under ORS 657B.332(3)(b), the department will review the number of occurrences of willful false statement or willful failures to report material facts. An occurrence shall be counted each time a claimant willfully makes a false statement or misrepresentation or willfully fails to report a material fact in order to obtain Paid Leave Oregon benefits. There could be multiple occurrences in a single application for benefits. The department shall use the date the claimant failed to report a material fact or willfully made a false statement or misrepresentation as the date of the occurrence. The penalty shall be imposed as follows:
(a) For the first occurrence, or the second occurrence within five years of any previous disqualification or imposition of a penalty, 15 percent of the total amount of benefits the claimant received to which the claimant was not entitled;
(b) For the third or fourth occurrence within five years of any previous disqualification or imposition of penalty, 20 percent of the total amount of benefits the claimant received to which the claimant was not entitled;
(c) For the fifth or sixth occurrence within five years of any previous disqualification or imposition of penalty, 25 percent of the total amount of benefits the claimant received to which the claimant was not entitled;
(d) For the seventh or greater occurrence within five years of any previous disqualification or imposition of penalty, 30 percent of the total amount of benefits the claimant received to which the claimant was not entitled;
(e) In cases of forgery or identity theft, 30 percent of the amount of benefits the claimant received to which the claimant was not entitled, regardless of the number of occurrences.
(4) Any amount subject to recovery and any penalty due under this rule, OAR 471-070-1510, and ORS 657B.332 may be collected by the director in a civil action against the claimant brought in the name of the director.
Statutory/Other Authority: ORS 657B.332 & 657B.340
Statutes/Other Implemented: ORS 657B.332
History:
ED 38-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 13-2022, adopt filed 11/04/2022, effective 11/04/2022
471-070-2000
Self-employed: Definition
“Taxable income from self-employment” means Oregon net income from self-employment or earned as an independent contractor as reported on the Oregon personal income tax return.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.130 & 657B.150
History:
ED 2-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-2005
Self-Employed: Eligibility
A self-employed individual, as defined in ORS 657B.010(23), may elect coverage under the Paid Leave Oregon program if the individual:
(1) Earns at least $1,000 in taxable income from self-employment in the preceding calendar year;
(2) Completes a notice of election and provides the required documentation as described in OAR 471-070-2010; and
(3) Is not terminated from elective coverage within the previous three calendar years, in accordance with OAR 471-070-2170.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.130
History:
ED 37-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 2-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-2010
Self-employed: Election Requirements and Effective Date
(1) An eligible self-employed individual may apply to elect coverage under the Paid Leave Oregon program at any time.
(2) A notice to elect must be in writing and submitted online or in another method approved by the department. To be reviewed, the notice must be complete and include:
(a) Information about the individual applying for elective coverage, including:
(A) First and last name;
(B) Social Security Number or Individual Taxpayer Identification Number; and
(C) Address and contact information.
(b) Information on the individual’s business, when applicable, including:
(A) Business Identification Number;
(B) Business name; and
(C) Business address and contact information.
(c) The individual’s total taxable income from self-employment for a prior tax year, as applicable under section (3) of this rule;
(d) Documentation verifying:
(A) The individual’s identity and
(B) The individual’s taxable income from self-employment, including but not limited to, income reported to Oregon on the personal income tax return from a prior tax year, as applicable under section (3) of this rule.
(e) An agreement to:
(A) Pay contributions for a period of not less than three years;
(B) Provide any information and documentation on the individual’s taxable income from self-employment that the department deems necessary for the administration of the elective coverage, including but not limited to, a copy of the Oregon personal income tax return annually; and
(C) Provide additional information to confirm eligibility for elective coverage, if requested by the department;
(f) Acknowledgement of the conditions for termination of self-employed elective coverage established in OAR 471-070-2170, including, but not limited to, the condition that coverage cannot be terminated until coverage has been in effect for at least three years.
(3) If the eligible self-employed individual elects coverage:
(a) In the first quarter of the calendar year (January through March), the individual must provide the tax return required to be filed with the Oregon Department of Revenue for the tax year immediately prior to the last tax year.
(b) In quarters two through four of the calendar year (April through December), the individual must provide the tax return required to be filed with the Oregon Department of Revenue for the last tax year.
Example 1: Kaja elects to have self-employment coverage in February of 2024. Kaja must provide a copy of their 2022 Oregon personal income tax return because it is within the first quarter of the calendar year.
Example 2: Jackie elects to have self-employment coverage in June of 2024. Jackie must provide a copy of their 2023 Oregon personal income tax return because it is after the first quarter of the calendar year.
(4) The department may deny a notice to elect if:
(a) The notice does not include the required information and documentation in accordance with this rule or
(b) The self-employed individual does not meet the eligibility requirements in OAR 471-070-2005 or other applicable law.
(5) Approved elective coverage becomes effective on the date the complete notice to elect was received with the department.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.130
History:
ED 36-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2023, amend filed 07/31/2023, effective 08/01/2023
ED 2-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-2030
Self-employed: Income, Contribution Payments, and Reporting Requirements
(1) A self-employed individual who elects coverage under ORS 657B.130 must contribute to the Paid Leave Oregon Trust Fund in an amount that is equal to 60 percent of the total contribution rate described in OAR 471-070-3010 up to an annual taxable income from self-employment that is equal to the calendar year maximum wage amount described in OAR 471-070-3010.
(2) Total contribution payments will be based on the individual’s total taxable income from self-employment from the tax return required to be filed for a prior tax year, per OAR 471-070-2010, and generally shall be divided into four quarterly contribution payments. If a contribution is due for only part of a quarter, the contribution amount and the taxable income from self-employment used to calculate the weekly benefit amount, shall be prorated based on the number of calendar days that the elective coverage is in effect.
Example: Sally, a self-employed individual, elects Paid Leave Oregon coverage on May 1, 2024. Sally earned $80,000 in taxable income from self-employment in 2023. Assuming a total contribution rate of one percent, Sally’s four quarterly contribution amounts due, and taxable income from self-employment, are calculated as follows:
First quarterly payment, period of May 1 through June 30 (second quarter calendar year 2024), will be $80.44 [($80,000 taxable income from self-employment x 0.01 total contribution rate x 0.6 self-employed contribution percentage / four quarters) x 61/91 calendar days in the quarter]. Her taxable income from self-employment for this quarter will be $13,406.59 [($80,000 taxable income from self-employment/four quarters) x 61/91 calendar days in the quarter].
Second quarterly payment, period of July 1 through September 30 (third quarter calendar year 2024), will be $120 ($80,000 taxable income from self-employment x 0.01 total contribution rate x 0.6 self-employed contribution percentage / four quarters). Her taxable income from self-employment for this quarter will be $20,000 ($80,000 taxable income from self-employment / four quarters).
Third quarterly payment, period of October 1 through December 31 (fourth quarter calendar year 2024), will be $120 ($80,000 taxable income from self-employment x 0.01 total contribution rate x 0.6 self-employed contribution percentage / four quarters). Her taxable income from self-employment for this quarter will be $20,000 ($80,000 taxable income from self-employment / four quarters).
Fourth quarterly payment, period of January 1 through March 31 (first quarter calendar year 2025), will be $120 ($80,000 taxable income from self-employment x 0.01 total contribution rate x 0.6 self-employed contribution percentage / four quarters). Her taxable income from self-employment for this quarter will be $20,000 ($80,000 taxable income from self-employment / four quarters).
(3) Quarterly contributions shall be due and payable in accordance with OAR 471-070-3030.
(4) A self-employed individual who fails to timely pay contributions as required by sections (1) through (3) of this rule is delinquent. Any individual found to be delinquent in the payment of contributions is subject to the penalties as specified in ORS 657B.320 and also may be assessed an additional penalty as provided in ORS 657B.910.
(5) The date of receipt of contributions transmitted through the mail or private express carrier shall be determined as provided in ORS 293.660. The date of receipt shall be used in the calculation of interest charges, delinquencies, penalties, or other sanctions provided by law.
(6) The self-employed individual must annually report information and submit documentation as provided in subsections (a), (b), and (c) of this section that the department deems necessary for the administration of elective coverage.
(a) Except as specified in subsection (b) and (c) of this section, a self-employed individual must annually report to the department the prior year’s taxable income from self-employment required to be filed and must provide their Oregon personal income tax return to the department on or before April 30 of each year.
(b) If a self-employed individual files their Oregon personal income tax return on extension, the department will use the information on the individual’s last tax return filed and provided to calculate quarterly contribution payments. The department will adjust the quarterly contribution payments due when the prior year’s tax return on extension is filed and provided to the department. The self-employed individual must report to the department the prior year’s taxable income from self-employment filed on extension and provide their Oregon personal income tax return on or before October 31 of each year.
(c) If a self-employed individual amends or receives an adjustment for their Oregon personal income tax return within a three-year period following the original due date, notwithstanding extensions, of their Oregon personal income tax return, the self-employed individual must report to the department the amended or adjusted taxable income from self-employment. The self-employed individual must provide their amended or adjusted Oregon personal income tax return to the department within 30 days of the date an amended or adjusted Oregon personal income tax return is final. Once received, the department will adjust the quarterly contribution payments due, benefit amounts due, and previous benefit amounts paid, as appropriate.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 293.660, 657B.130 & 657B.150
History:
ED 35-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 6-2024, amend filed 12/27/2024, effective 01/01/2025
ED 1-2024, amend filed 01/04/2024, effective 01/12/2024
ED 8-2023, temporary amend filed 08/23/2023, effective 08/23/2023 through 02/18/2024
ED 4-2023, amend filed 07/31/2023, effective 08/01/2023
ED 2-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-2100
Tribal Government: Election Requirements and Effective Date
(1) A tribal government may elect coverage at any time under the Paid Leave Oregon program in accordance with ORS 657B.130(4). The tribal government must elect coverage separately for each business owned by the tribal government.
(2) A tribal government election of the Paid Leave Oregon program coverage must be in writing and must be accomplished through an intergovernmental agreement between the State of Oregon acting by and through the Employment Department. The tribal government must agree to pay contributions for a period of not less than three years.
(3) A tribal government that has elected coverage by entering an agreement pursuant to section (2) of this rule shall be considered an “employer” and employees of the tribal government shall be considered “employees” under ORS chapter 657B and related administrative rules. The tribal government and its employees shall be subject to all rights and responsibilities therein, including, but not limited to:
(a) Payment of contributions at the same rate and amount as employers and employees as specified in ORS 657B.150 and applicable administrative rules.
(b) Filing and paying quarterly as required on the Oregon Quarterly Tax Report, including detailing the Paid Leave Oregon portion of all Paid Leave oregon subject wages, the employee count, and the employee and employer Paid Leave Oregon contributions due in accordance with ORS 657B.150 and OAR 471-070-3030.
(c) Receipt of Paid Leave Oregon benefit amounts by eligible employees of tribal governments that have elected coverage in accordance with ORS 657B.050(1) and (2) and related administrative rules.
(d) Collection by the department of erroneous payments of benefits to employees of tribal governments in accordance with provisions for employees in ORS 657B.332 and related administrative rules.
(e) Job protection for eligible employees of tribal governments as specified in ORS 657B.060 and applicable administrative rules.
(f) Collection requirements or methods and applicable penalties on delinquent payments of contributions and recovery of improper benefit payments as described in ORS 657B.280 through 657B.339 and applicable administrative rules.
(4) Approved elective coverage becomes effective on the date the intergovernmental agreement is signed by the department and the tribal government.
(5) To the extent allowed by law, the terms of a Paid Leave Oregon tribal government intergovernmental agreement may supersede this rule and OAR 471-070-2180, if both parties agree.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.130
Statutes/Other Implemented: ORS 657B.150 & ORS 657B.130
History:
ED 34-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022
471-070-2170
Self-employed: Termination
(1) A self-employed individual may terminate elective coverage by filing a written notice online or in another method approved by the department.
(2) A self-employed individual can terminate elective coverage any time after the coverage has been in effect for three years or longer. The termination shall take effect 30 days after the notice to terminate is received by the department, unless a later date is requested by the self-employed individual on the written notice.
(3) A self-employed individual may terminate elective coverage that has been in effect for less than three years only in the following circumstances:
(a) The individual has filed a voluntary or involuntary bankruptcy petition; or
(b) The individual changed employment status or is otherwise no longer eligible for elective coverage, in accordance with OAR 471-070-2005.
(4) The notice to terminate elective coverage under (3) of this rule must provide the following information:
(a) The reason for the termination; and
(b) Any supporting documentation.
(5) The department may terminate a self-employed individual’s elective coverage if the individual is delinquent on contributions in accordance with OAR 471-070-2030.
(6) When the department determines that a self-employed individual’s election shall be terminated under section (5) of this rule, the department will send the individual a letter to terminate at their last known address or electronically when permitted, if the employer has opted for electronic notification, as shown in the department’s records that provides:
(a) The reason for the termination;
(b) Instructions for how to resolve issues leading to the termination; and
(c) The date that the termination will take effect absent action on behalf of the self-employed individual.
(7) All contributions payable in accordance with OAR 471-070-2030 are due immediately upon termination of coverage.
(8) A self-employed individual whose elective coverage is terminated by the department may not reelect coverage as a self-employed individual for three years following the date of termination.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.130
History:
ED 2-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-2180
Tribal Government: Termination of Elective Coverage
(1) A tribal government may terminate elective coverage by filing a written notice with the department requesting a termination of the intergovernmental agreement.
(2) A tribal government can terminate elective coverage any time after the coverage has been in effect for three years or longer. The termination shall take effect 30 calendar days after the notice to terminate is received by the department, unless a later date is requested by the tribal government in the written notice.
(3) A tribal government may terminate elective coverage that has been in effect for less than three years if a voluntary or involuntary bankruptcy petition has been filed for the covered business. The termination shall take effect on the date the department receives the written notice and supporting documentation of the bankruptcy petition.
(4) All contributions payable are due immediately upon termination of coverage.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.130
Statutes/Other Implemented: ORS 657B.130
History:
ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022
471-070-2200
Equivalent Plans: Definitions
(1) “Administrative Costs” means the costs incurred by an employer directly related to administering an equivalent plan which include, but are not limited to, cost for accounting, recordkeeping, insurance policy premiums, legal expenses, and labor for human resources’ employee interactions related to the equivalent plan. Administrative costs do not include rent, utilities, office supplies or equipment, executive wages, cost of benefits, or other costs not immediately related to the administration of the equivalent plan.
(2) “Administrator” means either an insurance carrier/company, third-party administrator, or payroll company acting on behalf of an employer to provide administration and oversight of an approved equivalent plan.
(3) “Declaration of Intent” means a legally binding, signed agreement from an employer documenting the employer’s intent and commitment to provide an approved equivalent plan with an effective date of September 3, 2023.
(4) “Employer administered equivalent plan” means an equivalent plan in which the employer offers a private plan where the employer assumes all financial risk associated with the benefits and administration of the equivalent plan, whether it is administered by the employer or a third-party administrator.
(5) “Equivalent plan” means a Paid Family and Medical Leave Insurance (PFMLI) plan approved by the department that provides benefits that are equal to or greater than the benefits provided by the Paid Leave Oregon program established under ORS 657B.340.
(6) “Fully insured equivalent plan” means an equivalent plan in which the employer purchases an insurance policy from an insurance company approved to sell PFMLI products by the Oregon Department of Consumer and Business Services (DCBS) Division of Financial Regulation and the benefits related to the plan are administered through the insurance policy.
(7) "Reporting period" means:
(a) For equivalent plans beginning in 2023, the first “reporting period” is the timeframe beginning with the start date of the equivalent plan and ending on the earlier of December 31, 2024 or the last effective date of the terminated or withdrawn equivalent plan. The second “reporting period” (and for periods thereafter) is the timeframe beginning January 1 of the calendar year and ending on the earlier of December 31 of the same calendar year or the last effective date of the terminated or withdrawn equivalent plan.
(b) For equivalent plans beginning in 2024 or later, the timeframe beginning the later of January 1 of the calendar year or the start date of the equivalent plan, and ending on the earlier of December 31 of the same calendar year or the last effective date of the terminated or withdrawn equivalent plan.
(8) “Successor in interest” means an employer who is transferred or otherwise acquires all or substantially all of the component’s parts of a business, including the employees necessary to carry on day to day operations and essential business functions in the same manner and for the same purposes as carried on prior to the acquisition or transfer.
(9) “Substantial reduction in personnel,” as used in ORS 657B.260 and applicable administrative rules, means a situation in which the number of employees employed by the predecessor of the organization, trade, or business is reduced by at least 33 percent by the successor in interest.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.210 & 657B.260
History:
ED 33-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 1-2024, amend filed 01/04/2024, effective 01/12/2024
ED 3-2023, amend filed 07/31/2023, effective 08/01/2023
ED 10-2022, amend filed 08/22/2022, effective 08/22/2022
ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-2205
Equivalent Plans: Declaration of Intent to Obtain Approval of Equivalent Plan
(1) Approved equivalent plans become effective on September 3, 2023, at the same time Paid Leave Oregon benefits may first be paid to eligible employees. However, the department is accepting equivalent plan applications beginning September 6, 2022.
(2) No later than May 31, 2023, an employer who wishes to provide an equivalent plan with an effective date of September 3, 2023 must submit to the department an equivalent plan application that meets the requirements of OAR 471-070-2210.
(3) Equivalent plan application:
(a)To be exempt from paying required quarterly contribution payments to the Paid Leave Oregon program in accordance with ORS 657B.150 and OAR 471-070-3030(6), an employer that is going to provide its employees with an equivalent plan as of September 3, 2023, must receive approval of an equivalent plan application. The equivalent plan application must be submitted to the department by the following dates:
(A) By November 30, 2022, to be exempt from paying and remitting the contribution payments beginning with the first quarter that starts January 1, 2023.
(B) By February 28, 2023, to be exempt from paying and remitting contribution payments beginning with the second quarter that starts April 1, 2023.
(C) By May 31, 2023, to be exempt from paying and remitting contribution payments beginning with the third quarter that starts July 1, 2023.
(b) For equivalent plan applications submitted on or after June 1, 2023 and before July 1, 2023, the equivalent plan application, if approved by the department, will be exempt from paying and remitting contribution payments beginning with the fourth quarter that starts October 1, 2023.
(c) For equivalent plan applications submitted on or after July 1, 2023, the equivalent plan application must follow OAR 471-070-2210, and the employer is liable for all contributions required to be paid or remitted in accordance with ORS 657B.150 prior to the effective date of the equivalent plan.
(4) Declaration of Intent:
(a) If an employer is unable to submit an equivalent plan application by the dates described in section (3)(a) of this rule, the department is allowing an interim solution under which the employer may submit a signed and certified Declaration of Intent acknowledging and agreeing to the following conditions:
(A) Beginning January 1, 2023, and continuing until the department has approved the equivalent plan application, notwithstanding OAR 471-070-3040, the employer shall:
(i) Deduct employee contributions from the subject wages of each employee in an amount that is equal to 60 percent of the total contribution rate determined in OAR 471-070-3010; or
(ii) If the employer is making the employee contributions in part or in full on the employee’s behalf, place in trust for the State of Oregon an amount that is equal to 60 percent of the total contribution rate determined in OAR 471-070-3010.
(B) The employer shall hold any moneys collected or to be contributed on behalf of the employee under this section in trust for the State of Oregon but will not be required to pay employer contributions or remit the withheld employee contributions to the department, unless the department does not receive an equivalent plan application as described in section (3) of this rule or the Declaration of Intent is cancelled as described in this subsection and sections (5) and (6) of this rule. If the equivalent plan application as described in section (3) of this rule is approved by the department, the money collected from the employees may either be returned to the employees or be used for administrative costs as defined in OAR 471-070-2200 and benefits under an approved equivalent plan and cannot be considered part of an employer’s assets for any purpose.
(C) The employer must submit the Declaration of Intent to the department no later than November 30, 2022 to be exempt from paying and remitting contribution payments beginning with the first quarter that starts January 1, 2023.
(D) The employer must submit an equivalent plan application no later than the May 31, 2023, deadline as described in section (3) of this rule.
(b) If an equivalent plan application is not received by the department by May 31, 2023, the Declaration of Intent is cancelled and no longer effective. The employer is then liable for paying and remitting an amount equal to the sum of all unpaid employer contributions that were held in trust for the State of Oregon and all unpaid employee contributions due for periods beginning on or after January 1, 2023, and is subject to penalties and interest as described in section (6) of this rule.
(5) An employer that submitted an equivalent plan application or a Declaration of Intent as described in sections (3) and (4) of this rule, may cancel the request for approval or the Declaration of Intent by contacting the department. The employer is then liable for paying and remitting an amount equal to the sum of all unpaid employer and employee contribution payments due for periods beginning on or after January 1, 2023 and is subject to penalties and interest as described in section (7) of this rule.
(6) The department may cancel the approval of an equivalent plan or Declaration of Intent prior to September 3, 2023, for reasons that include, but are not limited to:
(a) Misuse of employee contributions withheld or retained by the employer;
(b) Failure to adhere to applicable Paid Leave Oregon program requirements, including but not limited to OAR 471-070-2220;
(c) Withheld employee contributions that were greater than the employee contributions that would have been charged to the employees under ORS 657B.150;
(d) Failure to respond timely to the department’s reasonable inquires for information about the equivalent plan or Declaration of Intent; or
(e) Failure to submit an equivalent plan application or receive approval of the application by the department as described in section (3) of this rule.
(7)(a) As of the date the equivalent plan approval or the Declaration of Intent is canceled or denied, the employer must pay and remit immediately to the department all unpaid contributions due for periods beginning on or after January 1, 2023, and is subject to penalties and interest in accordance with ORS 657B.320 and related administrative rules.
(b) An employer that is required to pay or remit contributions, penalties, and interests, in accordance with this section or sections (4), (5), or (6) of this rule may remit employee contributions previously withheld, that were held in trust for the payment of employee contributions due, but the employer is prohibited from withholding additional contributions from employees retroactively to pay any other amounts due. Employee contributions may not be used to pay penalties and interest imposed on the employer.
(8) An employer that has received approval of an equivalent plan application by one of the deadlines in section (3) of this rule may withhold employee contributions in accordance with ORS 657B.210 beginning January 1, 2023, but the employer will not be required to pay employer contributions or remit employee contributions in accordance with ORS 657B.150, unless the equivalent plan application approval is subsequently canceled as described in sections (5) and (6) of this rule.
(9) Section (3) of this rule is in effect until September 3, 2023.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.210
History:
ED 32-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 10-2022, adopt filed 08/22/2022, effective 08/22/2022
471-070-2210
Equivalent Plans: Application Requirements and Effective Date
(1) An employer must submit a separate application and receive department approval for an employer administered equivalent plan or a fully insured equivalent plan for each Business Identification Number. The application must be submitted to the department online or by another method prescribed by the department. An incomplete application will not be reviewed by the department.
(2) For an equivalent plan to be reviewed by the department, the equivalent plan application must include the following:
(a) Information about the employer applying for the equivalent plan, including:
(A) Business Identification Number and Federal Employer Identification Number;
(B) Business name;
(C) Business address; and
(D) Business contact’s name and contact information;
(b) A copy of the employer administered equivalent plan or in the case of a fully insured equivalent plan, a copy of the insurance policy or the insurance product and the selected variables the employer is choosing;
(c) A completed questionnaire attesting that the plan meets all requirements for equivalent plans; and
(d) Other information as required on the department’s equivalent plan application form.
(3) Employers must pay a nonrefundable $250 application fee with every:
(a) Application for approval of a new equivalent plan; or
(b) Application for reapproval or amendment of an equivalent plan that has substantive amendments to the equivalent plan that was originally approved by the department.
(4) Employers must pay a nonrefundable $150 application fee with every application for reapproval of an equivalent plan that has no changes or only non-substantive amendments to the equivalent plan that was originally approved by the department.
(5) There is no fee for either of the following:
(a) Application for amendment of an equivalent plan that has substantive or non-substantive amendments to the equivalent plan that were required by Oregon, local, or federal law changes or changes to the contribution rate and maximum wage amount as described in OAR 471-070-3010;
(b) Application for amendment of an equivalent plan that has non-substantive amendments to the equivalent plan that was originally approved by the department.
(6) “Substantive amendments” to an equivalent plan that was originally approved by the department as used in sections (3), (5), and (11) of this rule include, but are not limited to, any of the following:
(a) Changing from a fully insured equivalent plan to an employer administered equivalent plan;
(b) Changing from an employer administered equivalent plan to a fully insured equivalent plan;
(c) Changing the fully insured equivalent plan insurance policy to reduce benefits or leave types, regardless of whether the new plan is from the same insurance provider or another insurance provider;
(d) Changing the questionnaire answers for the equivalent plan; or
(e) Changing the employer administered equivalent plan to reduce benefits or leave types.
(7) “Non-substantive amendments” as used in section (4), (5), and (11) of this rule include, but are not limited to, any of the following:
(a) Updating solvency documents for employer administered plans;
(b) Updating the application for an equivalent plan that does not amend the equivalent plan, includes, but is not limited to, the following:
(A) Changing business or contact information, or
(B) Correcting typographical error
(c) Increasing benefits or leave types, regardless of whether the new plan is from the same insurance provider or another insurance provider.
(8) Approved equivalent plans become effective:
(a) For new equivalent plans, on the first day of the calendar quarter immediately following the date of approval by the department; and
(b) For amendments to a previously approved equivalent plan, on the first day of the calendar quarter immediately following the date of approval of the amendment by the department. If approval of the amendment is denied, the employer must continue to follow the originally approved equivalent plan.
(9) An application for reapproval must be submitted by an employer annually for a three-year period following the original effective date of the plan. The application for reapproval is due 30 days prior to the anniversary of the original effective date of the approved equivalent plan. For equivalent plans with an effective date of September 3, 2023, the anniversary date will be October 1 for any subsequent calendar years, in accordance with section (8) of this rule.
Example: ABC Corporation submitted an equivalent plan application to the department on February 4, 2024. The department sent an approval letter for the equivalent plan that was dated March 5, 2024 and the equivalent plan becomes effective on April 1, 2024. The application for reapproval is due on March 2 of 2025, 2026, and 2027; 30 days prior from the original anniversary of the effective date of April 1st.
(10) For the purposes of determining the reapproval requirement, the equivalent plan approval date and effective date are the first day of the calendar quarter immediately following the date of the original approval letter from the department.
(11) After the three-year period following the original effective date of the plan, an application for reapproval must be submitted anytime a substantive amendment occurs as described in section (9) of this rule. For a non-substantive amendment, a copy of the revised equivalent plan must be submitted to the department at the time the change becomes effective.
(12) The department may request any information necessary to establish facts relating to eligibility for an equivalent plan. Unless a timeframe is otherwise specified under statute or administrative rule or is specified by an authorized department representative, the employer must respond to all requests for information within the following time frames:
(a) 14 calendar days from the date of the request for information, if the request was sent by mail to the employer’s last known address as shown in the department’s records.
(b) 10 calendar days from the date of the request for information, if the request was sent by telephone, email, or other electronic means.
(13) When the response to the request for information is sent to the department by mail, the date of the response shall be the date of the postmark affixed by the United States Postal Service. In the absence of a postmarked date, the date of the response shall be the most probable date of mailing as determined by the department.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: 657B.340 & ORS 657B.210
Statutes/Other Implemented: ORS 657B.210 & 657B.230
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 31-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 3-2023, amend filed 07/31/2023, effective 08/01/2023
ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-2220
Equivalent Plans: Plan Requirements
In order for an equivalent plan to be approved by the department, the plan must at a minimum:
(1) Cover all Oregon employees who have been continuously employed with the employer for at least 30 calendar days, regardless of hours worked, including full-time, part-time, temporary workers hired by the employer, and replacement employees hired to temporarily replace eligible employees during Paid Leave Oregon leave. Any employees who were eligible for benefits under their previous Oregon employer’s equivalent plan, who begin working for a new employer with an approved equivalent plan, must be automatically covered for benefits under the equivalent plan offered by the new employer as described in ORS 657B.250;
(2) Provide family leave as described in ORS 657B.010(18) and applicable administrative rules;
(3) Provide medical leave as described in ORS 657B.010(20) and applicable administrative rules;
(4) Provide safe leave as described in ORS 657B.010(22) and applicable administrative rules;
(5) Allow eligible employees to take family leave, medical leave, or safe leave in a benefit year for periods of time equal to or longer than the duration of leave provided under ORS 657B.020;
(6) Provide eligible employees weekly benefit amounts equal to or greater than benefits provided under ORS 657B.050;
(7) Allow family leave, medical leave, or safe leave to be taken in increments or nonconsecutive periods as provided under ORS 657B.090;
(8) Impose no additional conditions or restrictions on the use of family leave, medical leave, or safe leave beyond those explicitly authorized by ORS chapter 657B and applicable administrative rules;
(9) Provide that the employee contributions withheld by an equivalent plan shall not be greater than the employee contributions that would be charged to employees under ORS 657B.150 and determined annually under OAR 471-070-3010;
(10) Ensure employee contributions that are received or retained under an equivalent plan are used solely for equivalent plan expenses, are not considered part of an employer’s assets for any purpose, and are held separately from all other employer funds;
(11) Meet all equivalent plan requirements provided in ORS 657B.210 and applicable administrative rules;
(12) Provide for decisions on benefit claims, to be in writing, either in hard copy or electronically if the employee has opted for electronic notification. Decisions on benefit claim approvals must include the amount of leave approved, the weekly benefit amount, and a statement indicating how the employee may contact the department to request the eligible employee’s average weekly wage amount if the employee believes the benefit amount may be incorrect. Denial decisions must include the reason(s) for denial of benefits along with an explanation of an employee’s right to appeal the decision and instructions on how to submit an appeal.
(13) Provide an appeal process to review benefit decisions when requested by an employee that also requires the employer or administrator to issue a written decision. The employee must have at least 60 calendar days from the date of the written denial to request an appeal with the employer or administrator, if applicable, or as soon as practicable if there is good cause for the delay beyond the 60 calendar days as described in OAR 471-070-2400(8). The employee, and the employer, or administrator have 20 calendar days from the date the appeal is received, or as soon as practicable if there is good cause as described in OAR 471-070-2400(8), to resolve the appeal and for the employer or administrator to issue a written appeal determination letter along with an explanation of the department’s dispute resolution process as described in OAR 471-070-2400 if an appeal is denied;
(14) Provide that the equivalent plan employer or administrator must make all reasonable efforts to make a decision on whether to allow the claim and issue the first payment of any benefits to an employee within two weeks after receiving the claim or the start of leave, whichever is later. Subsequent benefit payments must be provided weekly by a fully insured equivalent plan and benefit payments may be paid according to the existing paycheck schedule for employees under an employer administered equivalent plan; and
(15) Ensure a written notice poster for the equivalent plan as described in OAR 471-070-2330, will be given to all employees, at the time of hire and each time the policy or procedure changes, in the language that the employer typically uses to communicate with the employee.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.210
History:
ED 30-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 3-2023, amend filed 07/31/2023, effective 08/01/2023
ED 10-2022, amend filed 08/22/2022, effective 08/22/2022
ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-2230
Equivalent Plans: Reporting Requirements
(1) Employers with an approved equivalent plan are required to file the Oregon Quarterly Tax Report detailing all Paid Leave Oregon subject wages and the employee count as defined in OAR 471-070-3150 and the Oregon Employee Detail report detailing Paid Leave Oregon subject wages for each employee in accordance with OAR 471-070-3030.
(2) Employers with an approved equivalent plan must also file annual aggregate benefit usage reports with the department online or in another format approved by the department. The report is due on or before the last day of the month that follows the close of the calendar year and may be submitted by the employer or plan administrator. The report shall include, but is not limited to, the following:
(a) Number of benefit applications received during the reporting period and the qualifying leave purpose;
(b) Number of benefit applications approved during the reporting period, the qualifying leave purpose, the increments of leave approved and the duration of leave approved;
(c) Number of benefit applications denied during the reporting period and the qualifying purpose and the reason for denying the application;
(d) Number of appeals from denials and the outcome of the appeals, including how many denials were upheld and information relating to the specific reasons claims were denied;
(e) Information relating to benefit payments paid to employees, including but not limited to:
(A) Total benefits paid;
(B) Average benefit payment amount;
(C) Qualifying leave purposes;
(D) Average number of days from the initial application being received until payment;
(E) Average number of days from the start of leave until the first payment; and
(f) Demographic information for each employee with approved leave, including but not limited to:
(A) Employee age; and
(B) Income.
(3) If the employer assumes only part of the costs of the approved equivalent plan and withholds employee contributions as described in ORS 657B.210(5) the employer must additionally report the aggregate financial information with the department online or in another format approved by the department. That report is due on or before the last day of the month that follows the close of the calendar year. The report shall include, but is not limited to, the following:
(a) Total amount of employee contributions withheld during the reporting period;
(b) Total plan expenses paid during the reporting period, including total benefit amounts paid by an employer administered equivalent plan, and total administrative costs, as applicable; and
(c) Balance of employee contributions held in trust at end of the reporting period.
(4) Employers or administrators must respond within 10 calendar days from the date of any notice from the department requesting information about current or prior employees employed by an equivalent plan employer in the base year. The employer or administrator must respond to the department’s notice either online or by another method approved by the department. The notice may request but is not limited to the following:
(a) If a benefit year was established;
(b) The start and end date of the established benefit year;
(c) Total amount of benefits paid in the benefit year;
(d) The qualifying leave purpose; and
(e) The amount of qualifying leave taken in the benefit year.
(5) Employers must provide the reports required under sections (2) and (3) of this rule to the department following withdrawal or termination of an approved equivalent plan within 30 calendar days after the effective date as described in OAR 471-070-2450 and 471-070-2460.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.210 & 657B.250
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 29-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 1-2024, amend filed 01/04/2024, effective 01/12/2024
ED 10-2022, adopt filed 08/22/2022, effective 08/22/2022
471-070-2240
Equivalent Plans: Recordkeeping and Department Review
(1) Employers with an approved equivalent plan must, for a period of six years from the date the equivalent plan became effective, retain in any format in the employer’s records all of the following related to the equivalent plan:
(a) Oregon Quarterly Tax Reports and other reports as required in OAR 471-070-3030(2);
(b) Information and records relating to the equivalent plan, including:
(A) Any amendments to the equivalent plan;
(B) Financial information regarding the employer’s administrative cost, maintenance, and claim documentation for the plan; and
(C) Copy of any written notice(s) provided to employees about the plan as required in ORS 657B.210(11)(c) and applicable administrative rules.
(c) Employee benefit applications with the current status of pending, approved, or denied along with the reason for denial;
(d) Information regarding any disputes and appeals; and
(e) Records regarding each employee’s leave taken and any benefits paid or denied and the reason for denial under the equivalent plan.
(2) The records identified in section (1) of this rule must be provided to the department for review upon request, with reasonable notice to the employer. The department may request to review the records at any time.
Statutory/Other Authority: ORS 657B.340 & ORS 657B.220
Statutes/Other Implemented: ORS 657B.220 & 657B.210
History:
ED 28-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 18-2022, minor correction filed 12/21/2022, effective 12/21/2022
ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-2250
Equivalent Plans: Employee Coverage Requirements
(1) An employer with an approved equivalent plan is required to cover all employees under the plan as follows:
(a) All employees previously covered under the state plan established under ORS 657B.340, must be covered by the employer’s equivalent plan within 30 calendar days of their start date.
(b) All employees previously covered by an employer that had an equivalent plan approved under ORS 657B.210, must be covered by the new employer’s equivalent plan immediately as of their start date.
(c) All employees who were not previously covered as described under subsections (a) or (b) of this section, such as employees new to the workforce, relocating from another state, or with a gap in coverage exceeding 30 calendar days must be covered by the employer’s equivalent plan within 30 calendar days of their start date.
(2) An employer must specify in their equivalent plan when employees are covered under the plan, which must be in accordance with section (1) of this rule.
(3) An employee described in subsection (1)(a) of this rule, who is not covered under an equivalent plan for any portion of time within the employee’s first 30 calendar days, maintains coverage under the state plan established under ORS 657B.340 for that 30 calendar day period.
Statutory/Other Authority: ORS 657B.340 & ORS 657B.210
Statutes/Other Implemented: ORS 657B.210
History:
ED 10-2022, adopt filed 08/22/2022, effective 08/22/2022
471-070-2260
Equivalent Plans: Benefit Amounts and Claims
(1) Employers with an approved equivalent plan are required to provide covered employees with benefits that are equal to or greater than benefits provided under the Paid Leave Oregon program, including, but not limited to:
(a) The duration of leave for qualifying purposes as established in ORS 657B.020 and related administrative rules; and
(b) The amount of benefits established in ORS 657B.050 and related administrative rules.
(2) Benefits under an approved equivalent plan shall be administered using the benefit year defined in OR Laws 2022, Chapter 24, Section 1 and related administrative rules.
(3) When an employee applies for benefits under an equivalent plan, the employer or administrator may request consent from the employee to obtain benefit information from the department in order to ensure benefits are provided in accordance with section (1) of this rule.
(a) If consent is given by the employee, the employer or plan administrator may request from the department the benefit information online or by another method approved by the department. The request shall include:
(A) The employee’s name;
(B) The employee’s Social Security Number or Individual Taxpayer Identification Number;
(C) The employee’s contact information consisting at a minimum, the mailing address, telephone number, and email address;
(b) If consent is not given by the employee, the employee may also request the benefit information from the department online or by another method approved by the department.
(4) If the department receives a request for benefit information in accordance with section (3) of this rule, the department will respond to the request for information within 10 calendar days of the date of the request. If the department is not able to provide information for any reason, the department may contact the employee directly to seek the necessary information. This includes, but is not limited to:
(a) Requesting missing subject wage information;
(b) Correcting subject wage information; or
(c) Correcting taxpayer identification number information.
Statutory/Other Authority: ORS 657B.340 & ORS 657B.210
Statutes/Other Implemented: ORS 657B.210
History:
ED 27-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 10-2022, adopt filed 08/22/2022, effective 08/22/2022
471-070-2270
Equivalent Plans: Proration of Benefit Amounts for Simultaneous Coverage
(1) An employee is considered to have simultaneous coverage when the employee is covered by more than one employer’s equivalent plan at the same time or is covered by the state plan established in ORS 657B.340 and at least one employer with an equivalent plan, at the same time. An employee does not have simultaneous coverage if they work for multiple employers covered by the state plan.
(2) An employee with simultaneous coverage at the start of a leave event shall apply separately under all plans they are covered under and from which they are taking leave by following the respective application guidelines for each plan. An equivalent plan employer may ask an employee whether the employee has additional Paid Family and Medical Leave Insurance (PFMLI) coverage but may not require that the employee provide details on the other employers or the plans. The employer, employee, or administrator may request information from the department as described in OAR 471-070-2260.
(3) Each equivalent plan is required to pay benefit amounts that are equal to or greater than the benefits offered under the state plan as described in OAR 471-070-2260 and ORS 657B.050 and applicable administrative rules. Upon request, the department may provide information to equivalent plan employers or administrators regarding prorated benefit amounts, if the department is aware of simultaneous coverage. Each respective plan benefit amount shall be prorated by the average number of work days worked per work week by the claimant for each respective plan rounded to the nearest whole cent. When rounding, any number with the last figure five or greater is rounded up, while numbers less than five are rounded down.
(a) The state plan shall pay benefits based on the prorated weekly benefit amount and shall further prorate the weekly benefit amount as described in OAR 471-070-1440 for leave taken in work day increments.
(b) The equivalent plan shall pay benefits equal to or greater than the prorated weekly benefit amount and may further prorate the weekly benefit amount when leave is taken in work day increments based on the number of work days of leave taken in the work week.
Example 1: Alondra is employed by two employers. One employer is a state plan employer and the other is an equivalent plan employer. Alondra works five days per work week for the state plan employer and three days per work week for the equivalent plan employer. Alondra is unable to work for both employers due to the need to provide care for a seriously ill parent for the next five weeks. Alondra must apply for benefits separately for the state plan and the equivalent plan. Alondra’s weekly benefit amount is $1,040. Alondra will receive two separate benefit payments each week. The state plan will pay the prorated weekly benefit in the amount of $650 [($1,040 weekly benefit amount divided by 8 total days worked at both jobs) x 5 days worked for the state plan employer]. The equivalent plan employer will pay at least the prorated weekly benefit in the amount of $390 [($1,040 weekly benefit amount divided by 8 total days worked at both jobs) x 3 days worked for the equivalent plan employer].
Example 2: Same typical work schedule and weekly benefit amount as in example 1; however, Alondra is unable to work for the state plan employer one day per work week and is unable to work for the equivalent plan employer one day per work week (for a total of two days of leave each week) to provide care for a seriously ill parent for the next five weeks. Alondra must apply for benefits separately for the state plan and the equivalent plan. Alondra’s weekly benefit amount is still the same at $1,040 (the state plan prorated weekly benefit amount is $650 and the equivalent plan prorated weekly benefit amount is at least $390). Because the leave is taken in work day increments and not an entire work week, once the prorated weekly benefit amount is determined, the state plan will further prorate the state’s weekly benefit amount by the number of work days on leave. The state plan will pay weekly benefits in the amount of $130 [($650 state plan portion of the weekly benefit amount divided by 5 work days) x 1 day on leave in the work week)]. The equivalent plan employer may choose to further prorate the weekly benefit amount by the number of work days on leave [($390 equivalent plan portion of the weekly benefit amount divided by 3 work days) x 1 day on leave in the work week) for a minimum weekly benefit amount of $130].
(4) The department shall calculate prorated benefit amounts when:
(a) The department receives an application for an employee that provides current employment information from a state plan employer(s) and one or more equivalent plan employer(s). The department shall verify coverage under the equivalent plan as described in OAR 471-070-2230 to determine a prorated benefit amount for benefits offered under the state plan.
(b) The department receives a request from an equivalent plan employer or administrator for an employee’s benefit information in accordance with OAR 471-070-2260. The department shall verify whether the employee has coverage under more than one equivalent plan and, if covered, include the prorated benefit amounts to the employer. The department will provide prorated benefit amounts to any other equivalent plan employer or administrator that covers the employee also.
(5) Should the department receive information about changes in simultaneous coverage after information is provided to an equivalent plan employer or administrator in accordance with OAR 471-070-2260 and under this rule, the department shall calculate or re-calculate the proration, as applicable, and notify all employers, administrators, or employees of the change. Any overpayments made by the Paid Leave Oregon program shall be recovered in accordance with OAR 471-070-1510.
Statutory/Other Authority: ORS 657B.340 & ORS 657B.210
Statutes/Other Implemented: ORS 657B.210
History:
ED 26-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 3-2023, amend filed 07/31/2023, effective 08/01/2023
ED 10-2022, adopt filed 08/22/2022, effective 08/22/2022
471-070-2280
Equivalent Plans: Solvency Documentation
(1) For the purposes of ORS 657B.210, if an employer has an employer administered equivalent plan, the employer must furnish to the department with the initial application, reapproval, or substantive amendment, proof of solvency by providing proof of sufficient assets, or a bond or an irrevocable letter of credit with the department named as the payee or beneficiary, issued by an insured institution, as defined in ORS 706.008.
(2) Proof of solvency must be in an amount equal to the contributions due or estimated to be due from the employee and employer for a period of three calendar quarters.
Example: PQR employer is applying for an employer administered equivalent plan. PQR’s estimated Paid Leave Oregon subject wages for three calendar quarters is $750,000 ($200,000 the first quarter, $300,000 the second quarter, and $250,000 the third quarter). Assuming a total contribution rate of one percent, PQR’s estimated employee and employer contributions is $7,500 ($750,000 subject wages multiplied by one percent). PQR must attach proof of solvency in the amount of $7,500 to the application.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.190 & 657B.210
History:
ED 25-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-2330
Equivalent Plans: Written Notice Poster to Employees of Rights and Duties
(1) The director shall make available to all employers offering an approved equivalent plan, a Paid Leave Oregon notice poster template that meets the requirements under this rule.
(2) An employer that offers a plan approved under ORS 657B.210 shall provide a written notice poster to employees that includes:
(a) Information about benefits available under the approved plan, including the duration of leave;
(b) The process for filing a claim to receive benefits under the plan, including any employee notice requirements and penalties established by the employer in accordance with ORS 657B.040, if applicable;
(c) The process for an employee to appeal to the employer or administrator based on a decision made by their employer or administrator as described in OAR 471-070-2220(13);
(d) The process for employee deductions used to finance the cost of the plan, if any;
(e) An employee’s right to dispute a benefit determination after the appeal with the employer or administrator in the manner determined by the director under ORS 657B.420 and OAR 471-070-2400;
(f) A statement that discrimination and retaliatory personnel actions against an employee for inquiring about the Paid Leave Oregon program established under ORS 657B.340, giving notification of leave under the program, taking leave under the program or claiming Paid Leave Oregon benefits are prohibited;
(g) The right to job protection and benefits continuation under ORS 657B.060;
(h) The right of an employee to bring a civil action or to file a complaint for violation of ORS 657B.060 or 657B.070; and
(i) A statement that any health information related to family leave, medical leave or safe leave provided to an employer or plan administrator by an employee is confidential and may not be released without the permission of the employee unless state or federal law or a court order permits or requires disclosure.
(3)(a) Each employer must display the notice poster in each of the employer’s buildings or worksites in an area that is accessible to and regularly frequented by employees; and
(b) An employer with employee(s) assigned to remote work must additionally provide, by hand delivery, regular mail, or through an electronic delivery method, a copy of the notice poster to each employee assigned to remote work. The notice poster must be delivered or sent to each employee assigned to remote work upon the employee’s hire or assignment to remote work.
(4)(a) For employers that have employee(s) working in buildings or worksites, the notice poster displayed under (3)(a) of this rule by the employer must be displayed in the language the employer typically uses to communicate with the employee. If the employer uses more than one language to communicate with employees assigned to a building or worksite, then the employer must display copies of the notice poster in each of the languages that the employer would typically use to communicate with the employees assigned to that building or worksite; and
(b) For employers that have employee(s) assigned to remote work, the notice poster provided under (3)(b) of this rule by the employer must be provided in the language the employer typically uses to communicate with each employee assigned to remote work.
(5) An employer with an equivalent plan that does not provide coverage on the employee’s first day of employment must additionally provide written notice poster to newly hired employees as described in OAR 471-070-1300.
(6) If any of the department requirements pertaining to the notice poster change:
(a) An employer with an approved equivalent plan must update their notice poster to be consistent with the requirements.
(b) The department shall make available a revised model notice poster template and announce the availability of the revised template.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.210 & 657B.070
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 24-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 10-2022, adopt filed 08/22/2022, effective 08/22/2022
471-070-2400
Equivalent Plans: Disputes between an Equivalent Plan Employer and Employee, Request for Hearing
(1) As required by ORS 657B.420, the department will provide a dispute resolution process to assist in resolving disputes between employers or equivalent plan administrators, as applicable, and employees regarding coverage and benefits provided under an employer’s approved equivalent plan if the appeal with the employer or administrator is not otherwise resolved.
(2) Prior to the department providing a dispute resolution process, the employee and employer or administrator must follow the equivalent plan appeal process described in OAR 471-070-2220(13).
(3) In the event that the employee and employer or administrator are unable to resolve an appeal on a coverage or benefit decision through the equivalent plan’s appeal process, the employee may request dispute resolution assistance through the department. The dispute resolution request must:
(a) Be in writing, by phone, online, or in another format approved by the department.
(b) Include a copy of the employer or administrator’s appealable decision and any documents related to the dispute, including documents supporting or referencing the employer’s or administrator’s decision.
(c) Be received within 60 calendar days of the issuance of the appealable decision, or as soon as practicable if there is good cause as described under section (8) of this rule, for the delay beyond 60 calendar days.
(4) The department shall review the dispute resolution request and issue a determination based on the equivalent plan benefit requirements within 20 calendar days of the receipt of the dispute resolution request.
(5) If an employer or employee disagrees with the determination issued by the department, the employer or employee may file an appeal, as outlined in ORS 657B.410 and related administrative rules, requesting a hearing before the Office of Administrative Hearings.
(6) If the employer or administrator does not comply with the department’s determination or does not comply with a final order issued by an Administrative Law Judge or any reviewing authority, the employee may submit a wage claim with the Oregon Bureau of Labor and Industries under ORS chapter 652.
(7) The payment of any benefits not placed in issue by the dispute resolution request shall continue during the dispute and appeal processes.
(8) Good cause for late dispute resolution request includes, but is not limited to, the following:
(a) Difficulty obtaining verification;
(b) Factors or circumstances beyond the employee’s, employer’s, administrator’s, or department’s reasonable control that prevented them from providing information;
(c) A serious health condition that results in an unanticipated and prolonged period of incapacity and that prevents the employee or employer from timely providing information; or
(d) A demonstrable inability to reasonably access a means to respond in a timely manner, such as an inability to file a leave report due to a natural disaster or a significant and prolonged outage.
Statutory/Other Authority: ORS 657B.420
Statutes/Other Implemented: ORS 657B.420, ORS 183.635 & Chapter 292, Oregon Laws 2023
History:
ED 1-2024, amend filed 01/04/2024, effective 01/12/2024
ED 3-2023, amend filed 07/31/2023, effective 08/01/2023
ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-2450
Equivalent Plans: Termination by the Department
(1) The department may terminate an employer’s equivalent plan due to reasons that include, but are not limited to:
(a) Misuse of employee contributions withheld or retained by the employer;
(b) Failure to adhere to the department approved equivalent plan or to report substantive equivalent plan changes to the department;
(c) Failure to adhere to applicable Paid Leave Oregon program requirements, including but not limited to OAR 471-070-2220 and equivalent plan reporting requirements;
(d) Failure to file for reapproval as required in OAR 471-070-2210;
(e) Employer insolvency;
(f) Termination of the insurance policy by the plan administrator;
(g) Closure of a business; or
(h) Failure to respond timely to the department’s reasonable inquiries for information about the equivalent plan.
(2) If the plan administrator plans to terminate an employer’s insurance policy, the administrator must provide notice to the department at least 30 calendar days prior to the termination date. The termination date must be effective on the last day of a calendar quarter. The administrator’s notice to the department should include:
(a) The original effective date of the fully insured equivalent plan policy; and
(b) The effective date of the termination requested by the administrator.
(3) If the department seeks to terminate an equivalent plan, the department will send the employer and administrator, if applicable, a notice of termination to the employer’s last known address, or electronically when permitted, if the employer has opted for electronic notification, as shown in the department’s records. The notice must provide:
(a) The reason(s) for the termination;
(b) Instructions on how to resolve the reason(s) for termination; and
(c) The effective date of termination, which must be the last day of a calendar quarter, absent further specified action by or on behalf of the employer.
(4) An employer may appeal the notice of termination in accordance with ORS 657B.410 and applicable administrative rules within 20 calendar days of the notice of termination.
(5) The employer or administrator must notify all employees of any equivalent plan termination within 10 business days after the date the termination becomes effective.
(6) All applicable equivalent plan requirements, including but not limited to those outlined within OAR 471-070-2220 and equivalent plan reporting requirements as outlined in OAR 471-070-2230, remain in effect until the effective date of any termination.
(7) The employer or administrator must pay or continue to pay benefits under the terms of the equivalent plan to eligible employees who were approved for or receiving benefits under the equivalent plan on the effective date of termination until the total amount of the benefit claim is paid, the duration of leave ends, or the benefit year ends, whichever occurs first. If the employer or administrator does not pay the benefits, the employee may file an appeal with the employer as described in OAR 471-070-2220(13) and then a dispute resolution request with the department as described in OAR 471-070-2400.
(8) Within 30 calendar days after the effective date of the termination of an equivalent plan, the employer must send to the department all reporting requirement information on benefit claims paid, amounts of contributions collected or owing, and administrative expenses incurred as specified in OAR 471-070-2230 from the date of the last report provided to the department under the equivalent plan reporting requirements to the date of termination.
Example: Donald Mouse Partnership’s equivalent plan became effective April 1, 2023. On January 31, 2024, Donald Mouse Partnership provided the aggregate equivalent plan information from April 1, 2023, to December 31, 2023. The equivalent plan is terminated effective March 1, 2024. By April 1, 2024, Donald Mouse Partnership must send the aggregate equivalent plan information from January 1, 2024, to February 29, 2024.
(9) Once the department receives the report specified in section (8) of this rule, the department will provide an invoice of the contribution amounts due, if any. The contribution amount due is calculated based on any contributions withheld from employee’s wages that remain in the possession of the employer upon the effective date of the equivalent plan termination, minus an amount equal to the amount of any benefits due to be paid as required under section (7) of this rule and any anticipated administrative expenses. Once all required benefits are paid under section (7) of this rule, the employer must immediately send to the department the final report on any additional benefit claims paid or administrative expenses incurred after the date of the last report provided under section (8) of this rule. Once the department receives the report, the department will provide an invoice of any additional contribution amounts due. Any remaining contribution amounts due are deposited into the Paid Leave Oregon Trust Fund.
(a) Any contributions become due and payable to the department on the effective date of termination unless the employer timely requests an appeal in accordance with section (4) of this rule.
(b) Interest on the contribution amount due from the employer shall accrue from the date of invoice(s) until paid to the department, in accordance with ORS 657B.320(3).
(10) Upon the effective date of an equivalent plan termination, the employer must begin paying employee and employer contributions, if required, in accordance with ORS 657B.150 and other applicable statutes and rules.
(11) After the department terminates an equivalent plan, the employer may not reapply for an equivalent plan approval within three years following the date of termination.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.210, 657B.220 & 657B.240
History:
ED 23-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 3-2023, amend filed 07/31/2023, effective 08/01/2023
ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-2455
Equivalent Plans: Termination and Withdrawal by Successor in Interest
(1) A successor in interest may request to terminate an equivalent plan that was in effect on the date of acquisition within 90 days after becoming a successor in interest resulting from the acquisition in accordance with ORS 657B.260. The request to terminate may be submitted online, by phone, or in another method prescribed by the department. The successor in interest must provide written documentation of the acquisition, and any other relevant information regarding the acquisition required by the department.
(2) A successor in interest may request to withdraw from the equivalent plan in accordance with OAR 471-070-2460.
(3) If a request to terminate or withdraw is approved, the department will notify the successor in interest of the effective date of the termination or withdrawal. A successor in interest whose request to terminate is approved is subject to sections (5) through (10) of OAR 471-070-2450. A successor in interest whose request for withdrawal is approved is subject to sections (3) through (8) of OAR 471-070-2460.
(4) If a request to terminate or withdraw is denied, the department will notify the successor in interest of the reason for the denial. The successor in interest may appeal the decision to deny a request to terminate or withdraw an equivalent plan, in accordance with ORS 657B.410 and applicable administrative rules.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.260
History:
ED 3-2023, amend filed 07/31/2023, effective 08/01/2023
ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-2460
Equivalent Plans: Employer Withdrawal
(1) An employer may withdraw from an approved equivalent plan that has been in effect for at least one year by submitting a withdrawal form online, by phone, or in another method prescribed by the department.
(2) The employer must provide notice to the department by submitting a withdrawal form at least 30 calendar days prior to the effective date of withdrawal. The effective date of the withdrawal is the later of one of the following dates:
(a) The date that the equivalent plan has been in effect for one year; or
(b) A date that is at least 30 calendar days after the date the withdrawal form is sent to the department.
(A) If the calendar quarter ends 30 calendar days or more after the employer submits the withdrawal request to the department, the effective date of withdrawal is the last day of the calendar quarter in which the request is submitted.
(B) If the calendar quarter ends less than 30 calendar days after the employer submits the withdrawal request to the department, the effective date of withdrawal is the last day of the calendar quarter immediately following the quarter in which the request is submitted.
(3) The employer or administrator must provide notice of the withdrawal from an equivalent plan to its employees at least 30 calendar days prior to the effective date of withdrawal. The notice, at a minimum, must include the effective date of the equivalent plan withdrawal and information about the state plan in accordance with ORS 657B.440.
(4) All equivalent plan requirements, including but not limited to those included in OAR 471-070-2220 and the equivalent plan reporting requirements, remain in effect until the effective date of the withdrawal, except as specified in section (5) of this rule.
(5) The employer or administrator must pay or continue to pay benefits under the terms of the equivalent plan to eligible employees who were approved or receiving benefits under the equivalent plan on the effective date of the withdrawal until the total amount of the benefit claim is paid, the duration of leave ends, or the benefit year ends, whichever occurs first. If the employer or administrator does not pay the benefits, the employee may file an appeal with the employer as described in OAR 471-070-2220(13) and then a dispute resolution request with the department as described in OAR 471-070-2400.
(6) Within 30 calendar days after the effective date of the withdrawal of an equivalent plan, the employer must send to the department all reporting requirement information on benefit claims paid, amounts of contributions collected or owing, and administrative expenses incurred as specified in OAR 471-070-2230 between the last report provided to the department under the equivalent plan reporting requirements and the date of the withdrawal.
Example: XYZ Partnership’s equivalent plan became effective July 1, 2023. On January 31, 2024, XYZ Partnership provided the aggregate equivalent plan information from July 1, 2023, to December 31, 2023. XYZ Partnership requested a withdrawal from the equivalent plan with an effective date of November 1, 2024, as the partnership is no longer in business. By December 1, 2024, XYZ Partnership must send the aggregate equivalent plan information from January 1, 2024, to October 31, 2024.
(7) Once the department receives the report specified in section (6) of this rule, the department will provide an invoice of the contribution amounts due, if any. The contribution amount due is calculated based on any contributions withheld from employee’s wages that remain in the possession of the employer upon the effective date of the withdrawal, minus an amount equal to the amount of any benefits due to be paid as required under section (5) of this rule and any anticipated administrative expenses. Once all required benefits are paid under section (5) of this rule, the employer must immediately send to the department the final report on any additional benefit claims paid or administrative expenses incurred after the date of the last report provided under section (6) of this rule. Once the department receives the report, the department will provide an invoice for any additional contribution amounts due. Any remaining contribution amounts due are deposited into the Paid Leave Oregon Trust Fund.
(a) Any contributions become due and payable on the effective date of the withdrawal.
(b) Interest on the amount due from the employer shall accrue from the date of the invoice(s) until paid to the department, in accordance with ORS 657B.320(3).
(8) Upon the effective date of the withdrawal of an equivalent plan, the employer must begin paying employee and employer contributions, if required, in accordance with ORS 657B.150 and other applicable statutes and rules.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340 & ORS 657B.240
Statutes/Other Implemented: ORS 657B.240
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 22-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 3-2023, amend filed 07/31/2023, effective 08/01/2023
ED 8-2022, adopt filed 04/21/2022, effective 04/21/2022
471-070-3000
Contributions: Definitions
“Maximum wage amount” means the maximum employee wages per employer subject to Paid Leave Oregon contributions per calendar year.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.150
History:
ED 21-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2023, amend filed 07/31/2023, effective 08/01/2023
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3010
Contributions: Method for Determining Contribution Rate and Maximum Wage Amount
(1) The department shall determine the Paid Leave Oregon contribution rate on an annual basis. Using current and actual data as well as projections, the factors the department considers in determining the rate include, but are not limited to:
(a) Paid Leave Oregon Trust Fund balance on August 31 of each year;
(b) Estimated number of Oregon employees and their estimated Paid Leave Oregon subject wages;
(c) Estimated number of employers that employ on average 25 or more employees, as described in OAR 471-070-3160;
(d) Estimated number of employers that employ on average fewer than 25 employees, as described in OAR 471-070-3160, and the estimated number of those employers that commit to pay the employer contributions in accordance with OAR 471-070-3750;
(e) Estimated number of tribal governments electing coverage under ORS 657B.130(4) and the estimated number of employees employed by tribal governments that have elected coverage;
(f) Estimated number of self-employed individuals electing coverage under ORS 657B.130;
(g) Maximum wage amount;
(h) Average weekly wage as defined in ORS 657B.010(2);
(i) Estimated revenue that will be deposited into the Paid Leave Oregon Trust Fund through the end of the next calendar year, including projections of:
(A) Contributions paid;
(B) Penalties and interest paid;
(C) Equivalent plan application fees paid; and
(D) Interest accrued on the Paid Leave Oregon Trust Fund;
(j) Estimated expenditures from the Paid Leave Oregon Trust Fund through the end of the next calendar year, including projections on:
(A) Benefits paid;
(B) Administrative costs;
(C) Assistance grants paid; and
(D) Amount reimbursed to the General Fund.
(2) For purposes of determining the contribution rate, estimates will include consideration of Paid Leave Oregon program data and other relevant data sources, including but not limited to, other Oregon state agencies, other states’ agencies, and federal agencies.
(3) The director shall announce the contribution rate and maximum wage amount by November 15 each year, effective for the following calendar year.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.150
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 20-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3020
Contributions: Maximum Wage Amount
(1) Wages are subject to contributions up to the maximum wage amount paid per employer each calendar year.
(2) If an employee works for multiple employers, each employer must:
(a) Withhold and remit employee contributions for wages paid up to the maximum wage amount paid by the employer; and
(b) Pay employer contributions on wages paid up to the maximum wage amount paid by the employer, when applicable.
Example 1: An engineer works for a hotel chain from January to August 2026 and earns $130,000. The hotel chain will withhold and remit employee contributions and pays employer contributions on the engineer’s total wages of $130,000. The engineer then works for a school district from September to December 2026 and earns $60,000. The school district will withhold and remit employee contributions and pays employer contributions on the engineer’s total wages of $60,000, without consideration of previous wages paid by the hotel chain.
Example 2: An attorney works full-time for a law firm and part-time for a marketing company throughout 2023. The maximum wage amount for 2023 is $132,900. The attorney earns $165,000 from the law firm. The law firm will withhold and remit employee contributions and pays employer contributions on the first $132,900 of the attorney’s wages. After contributions are withheld and paid on $132,900 of wages, the law firm stops withholding and paying contributions on the attorney’s wages. The attorney earns $40,000 wages from the marketing company. The marketing company will withhold and remit employee contributions and pays employer contributions on the attorney’s earnings of $40,000, without consideration of the wages paid by the law firm throughout the year.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.150
History:
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3030
Contributions: Wage Reporting and Contribution Payments
(1) Employers must file quarterly on the Oregon Quarterly Tax Report detailing the Paid Leave Oregon portion of all Paid Leave Oregon subject wages, the employee count, and employee and employer Paid Leave Oregon contributions due, except those employers listed in section (3) of this rule and in OAR 471-070-2030. The Oregon Quarterly Tax Report is due on or before the last day of the month following the close of the calendar quarter.
(2) In addition to the Oregon Quarterly Tax Report as provided in section (1) and the contribution payments in section (4) of this rule, each employer shall file an Oregon Employee Detail Report that includes Paid Leave Oregon subject wages and other reports as may be required by the department and ORS 316.168.
(3) Domestic employers may file an Oregon Annual Report detailing the Paid Leave Oregon subject wages and employee Paid Leave Oregon contributions due if they have on average less than 25 employees as calculated under OAR 471-070-3150. The Oregon Annual Report is due on or before the last day of January of the following year.
(4) An employer may, with the director’s approval, substitute Electronic Data Processing (EDP) medium for the reports required in section (1) through (3) of this rule. The employer’s quarterly report of employees’ Paid Leave Oregon wages and other reports as may be required must be attached to or filed with the substitute EDP medium. All reports must be legible and complete as to the information required by this rule and the instructions associated with the report forms. Any report may be returned to the employer if improperly prepared, incomplete, or illegible and such employer shall be deemed to have failed to file reports for Paid Leave Oregon as required by this rule and shall be subject to the penalties in ORS 657B.910 and OAR 471-070-8520.
(5) If an employer fails to file the reports required in sections (1) through (3) of this rule, the director will estimate the Paid Leave Oregon subject wages and contributions due based on all information available to the department, including but not limited to, the wage information reported for Unemployment Insurance.
(6) Contribution payments are due quarterly and payable for each calendar quarter with respect to Paid Leave Oregon wages paid within that calendar quarter unless specified otherwise under section (7) of this rule. Quarterly contributions are due and payable on or before the last day of the month following the close of the calendar quarter.
(7) Contribution payments, from domestic employers who file annually, are payable for each calendar year with respect to wages paid within that calendar year. Annual contributions shall be due and payable on or before the last day of January of the following year.
(8) When the due date falls on a Saturday, Sunday or a legal holiday, the report and payment is due on the next business day following the due date.
(9) If an employer ceases to exist; discontinues operations or business; or sells out, exchanges or otherwise disposes of the business or substantially all of its assets, any contribution payable under this section is immediately due and payable, and the employer shall pay the contributions due within 10 calendar days.
(10) An employer who fails to pay timely contributions as required by sections (6) or (7) of this rule is delinquent. If a delinquency continues following the issuance of a notice of delinquency to the employer’s last known address or electronically when permitted, if the employer has opted for electronic notification, as shown in the department’s records the department may require the employer to report and pay contributions on a monthly basis until all delinquent contributions have been paid in full, along with any currently due contributions, and the employer receives approval to begin making quarterly reports and pay contributions as provided in this rule.
(11) If an employer is required to pay contributions monthly, the monthly contributions are due on or before the last day of the month following the month for which the contributions are payable. If the contributions are not paid by the due date, the employer is delinquent.
(12) Any employer that is delinquent in the payment of contributions as provided in this rule is subject to the penalties as specified in ORS 657B.320, and further may be assessed an additional penalty as provided in ORS 657B.910.
(13) Employers are responsible for the payment of penalties for delinquent contributions. Employers are prohibited from withholding funds from employees for the purposes of paying penalties or applying employee contributions toward the payment of penalties.
(14) The date of receipt of contributions or reports transmitted through the mail or private express carrier shall be determined as provided in ORS 293.660. The date of receipt shall be used in the calculation of interest charges, delinquencies, penalties, or other sanctions provided by law.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.150 & 293.660
History:
ED 19-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3040
Contributions: Withholding of Employee Contributions
(1) An employer may not deduct from the employee’s subject wages more than the maximum allowable amount of 60 percent of the total contribution rate described in OAR 471-070-3010 for a pay period rounded to the nearest cent. When rounding, any number with the last figure five or greater is rounded up, while numbers less than five are rounded down.
(2) When performing the calculation described in section (1) of this rule, the intermediate steps shall not be rounded, only the final step shall be rounded to the nearest cent.
Example: On February 2, 2023 Jennifer earned $1,769.89 in subject wages for the pay period. The employer calculates Jennifer’s contributions by multiplying the subject wages by the total contribution rate of 1% (not rounded) by the employee contribution rate of 60% (rounded to the nearest cent). The total potential contribution is $17.6989 ($1,769.89 x 0.01 = $17.6989, not rounded). Jennifer’s employee portion of the potential contribution is $10.62 ($17.6989 x 0.60 = $10.61934, rounded to the nearest cent is $10.62). The employer’s contribution (if a large employer) is $7.08 ($17.6989 x 0.40 = $7.07956, rounded to the nearest cent is $7.08).
(3) If an employer fails to deduct the maximum allowable employee share of the contribution rate for a pay period, the employer is considered to have elected to pay that portion of the employee’s contribution that the employer failed to deduct. The employer is liable to pay that portion of the employee share under ORS 657B.150(5) or ORS 657B.210(5) for that pay period, if the failure to deduct the contribution is not corrected within the quarter. The employer may deduct from the employee’s subject wages the amount they failed to deduct within the quarter.
(4) Notwithstanding section (3) of this rule, when there are insufficient employee wages to collect the employee’s share of the contribution for a pay period, the employer may deduct the employee’s share of the uncollected contribution from future wages or have the employee pay the contribution amount due to the employer before the end of the next quarter. The employer may collect the employee’s share of uncollected contributions until the end of the next quarter following the quarter in which the employee had insufficient wages for the contribution. The total amount deducted from any paycheck may not exceed 10 percent of the employee’s gross wages earned in the pay period covered by the paycheck.
(5) An employer may elect to pay the employee’s contribution, in whole or in part, and must provide a written notice, policy, or procedure to the employee or enter into a collective bargaining agreement with the employee specifying that the employer is electing to pay the employee contribution, making the employer liable for that portion of the employee contribution. The employer must give written notice of an update to its notice, policy, or procedure or amendment to its collective bargaining agreement to the employee at least one pay period prior to any reduction by the employer of the employee contribution amount that the employer previously elected to pay.
(6) If an employer has elected to pay, in whole or in part, the employee portion of contributions as stated in section (5) of this rule, the employer may not deduct the amount the employer elected to pay from a future paycheck of the employee.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.150 & 657B.210
History:
ED 4-2023, amend filed 07/31/2023, effective 08/01/2023
ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022
471-070-3100
Contributions: Place of Performance
(1) The following definitions apply when determining where an employee’s service is performed under ORS 657B.175:
(a) “Incidental” service means service that is temporary or transitory in nature or consists of isolated transactions. Factors that the department may consider in determining whether an employee’s service is incidental include:
(A) The length of service with the employer within Oregon compared to outside Oregon;
(B) Whether the service is an isolated situation or a regular part of the employee’s work;
(C) Whether the employee intends to return to performing services in Oregon upon completion of the services performed outside of Oregon; and
(D) Whether the service performed outside of Oregon is of the same nature as that performed in Oregon.
(b) “Base of operations” means the place, or fixed center of more or less permanent nature, from which the employee starts work and to which the employee customarily returns to receive instructions from the employer, communicate with customers or others, replenish stocks and materials, repair equipment, or perform any other functions necessary to the employee’s trade or profession. The base of operations may be the employee's business office, which may be located at their residence, or the contract of employment may specify a particular place where the employee is to receive direction and instructions.
(c) “Place from which the service is directed or controlled” means the location where the basic authority exists and from which the general direction and control originates. This is distinct from the location where a manager or foreman directly supervises the performance of services under general instructions.
(2) In determining whether an employee’s wages shall be used to make determinations under ORS chapter 657B, the localization factors described in ORS 657B.175 shall be applied in the following sequence:
(a) First, determine whether the employee’s service is localized in Oregon or in another state.
(b) Second, if the service is not localized within any state, determine whether some of the service is performed in Oregon and whether the employee’s base of operations is in Oregon.
(c) Third, if the service is not localized within any state and the employee has no base of operations or the base of operations is not in any state in which some part of the service is performed, but some of the service is performed in Oregon, determine whether the place from which the service is directed or controlled is in Oregon.
(d) Fourth, if the service is not localized within any state and the place from which the service is directed or controlled is not in Oregon or any other state in which some part of the service is performed, but some of the service is performed in Oregon, then determine whether the employee’s residence is in Oregon.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.175
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 18-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022
471-070-3130
Contributions: Successor in Interest Unpaid Contribution Liability
(1) If an employer fails to pay the Paid Leave Oregon payroll contribution due within 10 calendar days of ending operations, as described in ORS 657B.150(14)(a), any person who becomes a successor in interest to the business is liable for the full amount of the unpaid Paid Leave Oregon payroll contribution.
(2) For purposes of ORS 657B.150 and this rule, an employer is a total successor in interest when all or substantially all of the components parts of the business are transferred to or otherwise acquired by the successor in interest, including the employees necessary to carry on day-to-day operations and essential business functions in the same manner and for the same purposes as carried on prior to the acquisition or transfer.
(3) For purposes of ORS 657B.150 and this rule, an employer is a partial successor in interest when a distinct and severable portion of the business is transferred to or otherwise acquired by the successor in interest, including the employees of that portion of the business necessary to carry on day-to-day operations and essential business functions in the same manner and for the same purposes as carried on prior to the acquisition or transfer.
(4) Liability for unpaid contributions under this section shall be assessed as follows:
(a) When an employer acquires the trade or business as a total successor in interest that has an unpaid contribution balance due, the successor in interest is liable for the full amount of the unpaid Paid Leave Oregon payroll contribution.
(b) When an employer acquires the trade or business as a partial successor in interest that has an unpaid contribution balance due, the predecessor is liable for the total unpaid Paid Leave Oregon payroll contribution.
(5) Unpaid contributions assessed to the successor in interest shall be due immediately upon assessment.
Statutory/Other Authority: ORS 657B.150
Statutes/Other Implemented: ORS 657B.150
History:
ED 17-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022
471-070-3150
Employer Size: Definitions
(1) “Employee count” means a headcount of all of an employer’s employees, including employees in Oregon and all out-of-state employees, excluding the number of replacement employees hired to temporarily replace eligible employees during Paid Leave Oregon leave.
(2) “Employer size” means an employer’s average number of employees for the preceding 12 month period and is based on the number of employees on the employer’s payroll for the pay period that includes the 12th of each month.
(3) “Large employer” means an employer whose employer size is 25 or more employees.
(4) “New employer” means an employer that has not previously operated or had employees in or outside of Oregon.
(5) “Small employer” means an employer whose employer size is less than 25 employees.
Statutory/Other Authority: ORS 657B.360
Statutes/Other Implemented: ORS 657B.360
History:
ED 16-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 2-2023, amend filed 03/16/2023, effective 03/16/2023
ED 14-2022, temporary amend filed 11/22/2022, effective 11/22/2022 through 05/20/2023
ED 3-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3160
Employer Size: Method to Determine Number of Employees Employed by an Employer
(1) Employer size is based on the average of the employer’s monthly employee counts as defined in OAR 471-070-3150(2).
(a) An employer’s employee count is the number of employees on the employer’s payroll for the pay period that includes the 12th of the month, and is the sum of:
(A) The number of employees in Oregon; and
(B) The number of out-of-state employees.
(b) The employee count may not include any replacement employees hired to temporarily replace eligible employees during periods of Paid Leave Oregon leave.
Example 1: ABC Construction has weekly pay periods covering Sunday to Saturday. For October 2022, the 12th of the month is included within the pay period covering October 9th to October 15th. ABC Construction paid 15 employees in Oregon and 8 employees in Washington during the pay period covering October 9th to October 15th. ABC Construction’s employee count for October 2022 is 23 employees (15 Oregon employees + 8 out-of-state employees).
Example 2: Suzana Vucic, a domestic employer, has monthly pay periods. For April 2024, the 12th of the month is included within the pay period covering April 1st to April 30th. Suzana Vucic paid two employees in Oregon, including one employee temporarily hired to replace an employee during a period of Paid Leave Oregon leave, and 0 employees out-of-state during the pay period covering April 1st to April 30th. Suzana Vucic’s employee count for April 2024 is 1 employee (2 Oregon employees + 0 out-of-state employees - 1 replacement worker).
Example 3: Top Notch Temps has biweekly pay periods. The employer is based in Idaho and opened an office in Oregon in September 2024. For July 2024, the 12th of the month is included within the pay period covering July 12th to 26th. Top Notch Temps was not operating in Oregon during the pay period covering July 12th to 26th and had no Oregon employees or replacement workers and had 40 employees working in Idaho. Top Notice Temps’ employee count for July 2024 is 40 employees (0 Oregon employees + 40 out-of-state employees - 0 replacement workers).
(2) Employer size is not rounded.
(3) Employer size shall be determined annually for each calendar year based on the average of the monthly employee counts from January to December in the previous calendar year.
Example 4: Abraham’s Furniture Depot has the following employee counts for 2022: January - 25; February - 26; March - 26; April - 24; May - 23; June - 22; July - 24; August - 25; September; 26; October - 26; November - 26; December - 24. The monthly employee counts are added together and then divided by 12 months to arrive at the average employee count of 24.75 [(25+26+26+24+23+22+24+25+26+26+26+24 = 297) / 12 months = 24.75]. Abraham’s Furniture Depot is a small employer for all of calendar year 2023.
Example 5: Sally’s Tree Farms has the following employee counts for 2025: January - 15; February - 15; March - 14; April - 16; May - 10; June - 12; July - 20; August - 40; September - 45; October - 50; November - 55; December - 50. The employee counts are added together and then divided by 12 months to arrive at the average employee count of 28.5 [(15+15+14+16+10+12+20+40+45+50+55+50) = 342 / 12 months = 28.5]. Sally’s Tree Farms is a large employer for all of calendar year 2026.
Example 6: Reliable Transport has locations in California and Nevada and starts operating in Oregon in September 2026. The employee counts for 2026, which cover for the entire year even though Reliable Transport did not start operating in Oregon until September because Reliable Transport operated out-of-state, are: January - 20; February - 20; March - 21; April - 20; May - 20; June - 19; July - 20; August - 21; September - 30; October - 30; November - 31; December - 30. The employee counts are added together and then divided by 12 months to arrive at the average employee count of 23.5 [(20+20+21+20+20+19+20+21+30+30+31+30) = 282 / 12 months = 23.5]. Reliable Transport is a small employer for all of calendar year 2027.
(4) For new employers, employer size shall be determined quarterly until the employer has operated for an entire calendar year. At the end of each quarter, the average monthly employee counts from the preceding 12 months shall be used to determine the employer size for the quarter.
Example 7: Cafe Senad is a new business only in Oregon that started operating in May 2027. Cafe Senad’s first quarterly payroll report is filed for the second quarter of 2027 (April to June). Employer size for the 2027 second quarter is based on the average employee counts for July 2026 to June 2027. Cafe Senad’s employee counts are: May 2027 - 25; June 2027 - 30; and 0 for all other months. The employee counts are added together and then divided by 12 months to arrive at the average employee count of 4.58 [(0+0+0+0+0+0+0+0+0+0+25+30) = 55 / 12 months = 4.58]. Cafe Senad is a small employer for the second quarter of 2027 and is not required to pay the employer contributions for the second quarter.
Employer size for the 2027 third quarter is based on the average employee counts for October 2026 to September 2027. Cafe Senad’s employee counts are: May - 25; June - 30; July - 42; August - 44; September - 44; and 0 for all other months. The employee counts are added together and then divided by 12 months to arrive at the average employee count of 15.41 [(0+0+0+0+0+0+0+25+30+42+44+44) = 185 / 12 months = 15.41]. Cafe Senad is a small employer for the third quarter of 2027 and is not required to pay the employer contributions for the third quarter.
Employer size for the 2027 fourth quarter is based on the average employee counts for January to December 2027. Cafe Senad’s employee counts are: May - 25; June - 30; July - 42; August - 44; September - 44; October - 50; November - 52; December - 55; and 0 for all other months. The employee counts are added together and then divided by 12 months to arrive at the average employee count of 28.5 [(0+0+0+0+25+30+42+44+44+50+52+55) = 342 / 12 months = 28.5]. Cafe Senad is a large employer for the fourth quarter 4 of 2027 and must pay the employer contributions for the fourth quarter.
(5) An employer that determines there is a need to correct their employer size after submitting their Oregon Quarterly Tax Report(s) or Oregon Annual Report shall amend the reports and update the employer contributions.
(a) If the employer changes from a small employer to a large employer, then the employer shall pay employer contributions with the amended reports. Penalties and interests may be assessed in accordance with ORS 657B.320, 657B.910, and associated administrative rules.
(b) If the employer changes from a large employer to a small employer, then the employer shall be credited the previous employer contributions paid. The department may require verification of the employee count before a credit is applied.
(6) The department may verify employee count at any time by requesting employee count information or records or through employer audits or other requests for information and documentation from employers. The department may reassess employer size based on the verification received or other information gathered by the department.
(a) If the department determines that an employer designation should be changed from a small employer to a large employer, then the employer shall be assessed any employer contributions due. Penalties and interests may be assessed in accordance with ORS 657B.320, 657B.910, and associated administrative rules.
(b) If the department determines that an employer designation should be changed from a large employer to a small employer, then the employer may be credited the previous employer contributions paid in error.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.360
Statutes/Other Implemented: ORS 657B.360
History:
ED 15-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 2-2023, amend filed 03/16/2023, effective 03/16/2023
ED 14-2022, temporary amend filed 11/22/2022, effective 11/22/2022 through 05/20/2023
ED 3-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3320
Contributions: Deposit, Bond, or Letter of Credit
(1) For the purposes of ORS 657B.190, the director or an authorized representative may require a deposit, bond or an irrevocable letter of credit issued by an insured institution, as defined in ORS 706.008, when the director or an authorized representative finds it necessary for the protection of the Paid Leave Oregon Fund established under ORS 657B.430.
(2) The determination that a deposit, bond or irrevocable letter of credit is necessary is in the director or an authorized representative’s sole discretion. Circumstances that will require a deposit, bond or irrevocable letter of credit include, but are not limited to, circumstances where an employer who currently employs employees subject to ORS chapter 657B:
(a) Is currently delinquent in filing Paid Leave Oregon reports or payment of Paid Leave Oregon contributions; or
(b) Was previously delinquent in filing Paid Leave Oregon reports or payment of Paid Leave Oregon contributions.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.190 & 657B.430
History:
ED 14-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3340
Contributions: Overpayment Refunds
(1) Contributions, interest, fines, or penalties received in excess of the amount legally due and payable, shall be refunded by the department without interest.
(2) The department shall not refund for sums of $10 or less unless requested in writing by the person who made the payment, or their legal representative, within three years of the date that the money was paid to the department, as provided under ORS 293.445.
Statutory/Other Authority: ORS 657B.340 & ORS 293.445
Statutes/Other Implemented: ORS 293.445
History:
ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022
471-070-3700
Assistance Grants: Definitions
“Significant additional wage-related costs” means added expenses incurred by the employer due to an eligible employee's use of family leave, medical leave, or safe leave and include:
(1) Paying additional wages to an existing employee;
(2) Outsourcing costs;
(3) Certification;
(4) Equipment purchases;
(5) Training costs; or
(6) Other costs that the department, in its discretion, determines are appropriate.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.200
History:
ED 13-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 3-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3705
Assistance Grant: Eligibility
(1) An employer is eligible for an assistance grant if:
(a) At the time an employee starts a period of family leave, medical leave, or safe leave approved by the department, the employer is a small employer as defined in OAR 471-070-3150;
(b) The employer completes an employer assistance grant application and provides the required documentation to the department within the established timeframe as described in OAR 471-070-3710;
(c) The employer commits to pay the employer contribution for a period of at least eight calendar quarters as described in OAR 471-070-3750; and
(d) The employer does not have any delinquent reports, delinquent contributions, and has no unpaid penalties or interest under ORS chapter 657B.
(2) An employer may apply for an assistance grant under ORS 657B.200 only if an eligible employee has taken family leave, medical leave or safe leave for a period of seven or more working days.
Statutory/Other Authority: ORS 657B.340 & 657B.200
Statutes/Other Implemented: 657B.200
History:
ED 3-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3710
Assistance Grants: Application Requirements
(1) An employer may apply for an assistance grant only:
(a) After an eligible employee has been approved by the department for family leave, medical leave or safe leave; and
(b) Prior to the end of the fourth month following the last day of the eligible employee’s period of leave.
(2) An application for a grant must be submitted online or by another method approved by the department. The grant application must be complete and include the following:
(a) Information about the employer applying for the grant, including:
(A) Business Identification Number or Federal Employer Identification Number;
(B) Business name;
(C) Business address; and
(D) Business contact person’s name and contact information;
(b) Information about the eligible employee taking leave for which the employer is requesting the grant, including but not limited to:
(A) First and last name;
(B) Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN);
(C) Start date of the leave; and
(D) End date or expected leave end date;
(c) Information about the grant being requested, including:
(A) Type of grant requested; and
(B) Grant amount requested, when applicable;
(d) Written documentation demonstrating that the employer:
(A) Hired a temporary worker to replace an eligible employee on family leave, medical leave, or safe leave, including the temporary worker’s name, start date, SSN or ITIN, and documentation demonstrating that the worker qualifies as a temporary worker for an assistance grant under section (7) of this rule; or
(B) Incurred significant additional wage-related costs due to an eligible employee’s use of leave and the amount, including, but not limited to, receipts, personnel or payroll records, or sworn statements; and
(e) Acknowledgement that:
(A) The employer is required to pay the employer contribution for a period of eight calendar quarters in accordance with OAR 471-070-3750; and
(B) The employer could be required to repay an assistance grant if the employer is later deemed to be ineligible in accordance with OAR 471-070-3850.
(3) An employer that receives a grant under ORS 657B.200(1)(b) may submit another grant application requesting an additional grant under ORS 657B.200(2).
(a) The new grant application must contain:
(A) A new leave end date or new expected leave end date showing an extension of the initial period of leave requested; and
(B) Written documentation demonstrating that a temporary worker was hired to replace an eligible employee on family leave, medical leave or safe leave including the temporary worker’s name, start date, SSN or ITIN, and documentation demonstrating that the worker qualifies as a temporary worker for an assistance grant under section (7) of this rule.
(b) The additional grant application submitted under this section will not count against an employer’s application limit under ORS 657B.200(3).
(4) An incomplete application will not be considered by the department until and unless it is completed and will not count against an employer’s application limit under ORS 657B.200(3).
(5) The department may deny an application for a grant for reasons that include, but are not limited to, the employer's failure to demonstrate that:
(a) The employer hired a temporary worker or incurred significant additional wage-related costs; or
(b) The temporary worker hired or significant additional wage-related costs incurred was due to an employee's use of family leave, medical leave or safe leave.
(6) A denied grant application will count against an employer’s application limit under ORS 657B.200(3).
(7) A worker hired to replace an eligible employee during the eligible employee’s family leave, medical leave or safe leave qualifies as a temporary worker for an assistance grant under ORS 657B.200(1)(a) or (2) if all of the following are true:
(a) The worker was hired on or after the date an eligible employee provided notice of expected qualifying leave;
(b) The worker was hired to perform the same or substantially similar duties and responsibilities as the eligible employee on leave, entailing equivalent skill, effort, responsibility, and authority; and
(c) The worker was not initially hired for a period extending more than 30 calendar days beyond the expected end of the eligible employee’s qualifying leave.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.200 & 657B.340
Statutes/Other Implemented: ORS 657B.200
History:
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 2-2024, temporary amend filed 03/13/2024, effective 03/15/2024 through 09/10/2024
ED 5-2023, amend filed 07/31/2023, effective 08/01/2023
ED 3-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3730
Assistance Grants: Grant Amounts
The amount paid for an approved assistance grant is as follows:
(1) An employer that hired a temporary worker to replace an eligible employee on family leave, medical leave or safe leave receives a grant of $3,000.
(2) An employer that incurred significant additional wage-related costs due to an eligible employee’s use of family leave, medical leave or safe leave receives a grant equal to the actual costs incurred and provided with the application approved by the department, up to $1,000.
(3) An employer that received a grant in accordance with section (2) of this rule may receive the difference between the amount received in section (2) of this rule and $3,000, if the employee taking leave extended the period of leave beyond the initial expected period of the leave and the employer hires a replacement worker.
Statutory/Other Authority: ORS 657B.200 & 657B.340
Statutes/Other Implemented: ORS 657B.200
History:
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 3-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3750
Assistance Grants: Employer Contributions
(1) An employer that is approved for an assistance grant must also continue to pay employer contributions for a period of at least eight consecutive calendar quarters starting with the first calendar quarter that begins after the date the most recent grant is approved.
(2) The employer is liable for payment of the employer contribution and subject to penalties and interests in accordance with OAR 471-070-3030.
Statutory/Other Authority: ORS 657B.200 & ORS 657B.340
Statutes/Other Implemented: ORS 657B.200
History:
ED 3-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-3790
Assistance Grants: Successor in Interest Rights and Responsibilities
(1) For the purposes of ORS 657B.200 and this rule, an employer is a total successor in interest when all or substantially all of the components or parts of the business necessary to carry on day-to-day operations and essential business functions in the same manner and for the same purposes as carried on prior to the acquisition or transfer are transferred to or otherwise acquired by the successor in interest.
(2) For the purposes of ORS 657B.200 and this rule, an employer is a partial successor in interest when a distinct and severable portion of the business necessary to carry on day-to-day operations and essential business functions in the same manner and for the same purposes as carried on prior to the acquisition or transfer is transferred to or otherwise acquired by the successor in interest.
(3) Rights and responsibilities for assistance grants shall be assessed as follows:
(a) When an employer becomes a total successor in interest by acquiring a trade or business that has obtained an assistance grant, the total successor in interest:
(A) Is liable for any remaining employer contributions required under OAR 471-070-3750; and
(B) Maintains the grant history of the acquired business. Any grants received or applied for before the ownership transfer occurred count toward the successor in interest’s annual limit under ORS 657B.200.
(b) When an employer becomes a partial successor in interest by acquiring a trade or business that has obtained an assistance grant, the predecessor:
(A) Maintains liability for any remaining employer contributions required under OAR 471-070-3750; and
(B) Maintains their respective grant history of the partial acquired business.
Statutory/Other Authority: ORS 657B.200
Statutes/Other Implemented: ORS 657B.200 & 657B.320
History:
ED 1-2024, adopt filed 01/04/2024, effective 01/12/2024
ED 6-2023, temporary adopt filed 08/09/2023, effective 08/09/2023 through 02/04/2024
471-070-3850
Assistance Grants: Repayment of Grants
Grants shall be repaid to the department if, within three years of receiving a grant:
(1) Amendments to a previous wage report resulted in a reassessment of the employer size that determines the employer was a large employer at the time the eligible employee started the period of family leave, medical leave or safe leave used for the grant application; or
(2) The department determines that the information or documentation included in the grant application was inaccurate, misleading or false and the employer was ineligible for the grant or did not meet the grant application requirements.
Statutory/Other Authority: ORS 657B.200 & ORS 657B.340
Statutes/Other Implemented: ORS 657B.200
History:
ED 3-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-5200
Due Dates for Balances Owed to the Department
(1) Unless otherwise specified in statute or administrative rule, balances owed to the department under ORS chapter 657B are considered due and payable as of the date the decision causing the balance due becomes final.
(2) “Final” means a decision made under this chapter for which the timeframe to request a hearing as described in OAR 471-070-8005 has expired, unless a timely request for a hearing with the department regarding the decision has been filed in which case “final” means when the decision issued following the hearing, or any appeal of the hearing, has been issued and the time period to further appeal that decision has passed without a timely appeal being filed.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.340
History:
ED 4-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-5210
Application of Payments
(1) As used in this administrative rule:
(a) “Designated payments” are payments received by the department specifying a specific debt, distraint warrant, or quarter(s) in the case of contributions.
(b) “Legal fees” means fees attributed to the recording or processing of a distraint warrant on behalf of the department for the purpose of collecting amounts owed under ORS chapter 657B pursuant to ORS 657B.300, search fees attributed to garnishments issued to financial institutions pursuant to ORS 18.790, and fees charged by the Department of Revenue pursuant to ORS 293.250.
(c) “Principal” means any balance owing under ORS chapter 657B, excluding legal fees, penalties, and interest.
(d) “Undesignated payments” are payments received by the department that are not specified for a debt, distraint warrant, or quarter(s) in the case of contributions.
(2) Except as otherwise provided by statute, or as directed by a court of competent jurisdiction, payments made to the department by or on behalf of an individual or employer for amounts owed under ORS chapter 657B; legal fees, and related penalties; in accordance with the provisions of ORS chapter 657B shall be identified by the department as either “Designated payments” or “Undesignated payments” and will be credited to the individual’s or employer’s account in the following order of priority:
(a) Undesignated payments:
(A) To the oldest unwarranted unpaid balance in the following order:
(i) Penalties;
(ii) Interest; and then
(iii) Principal.
(B) After the payment amounts under subsection (a)(A) of this section have been applied, any remaining amounts shall then be credited to the most recent unpaid warranted balance in the following order:
(i) Legal Fees;
(ii) Penalties;
(iii) Interest; and then
(iv) Principal.
(b) Designated payments:
(A) Legal Fees;
(B) Penalties;
(C) Interest; and then
(D) Principal.
(3) The department may identify categories of indebtedness for internal accounting procedures and may retire each category separately in the order of priority set forth in section (2) of this rule.
(4) Nothing in this rule shall be construed in any way as abridging or limiting the authority or powers of the director granted under ORS chapter 657B.
(5) The employees listed in OAR 471-070-0550 may act on behalf of the director for purposes of section (3) and (4) of this rule.
(6) Notwithstanding any instructions to the contrary by or on behalf of the individual or employer, payments will be applied in the manner specified in this rule.
(7) Credit balances will be treated as payments for the purposes of this rule.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.040, 657B.332, 657B.150, 657B.240, 657B.300, 657B.320, 657B.330, 657B.370, 657B.430, 657B.910, 657B.920 & 293.250
History:
ED 12-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2023, adopt filed 07/31/2023, effective 08/01/2023
471-070-5240
Compromise of Amount Due
It shall be the policy of the director to compromise the amount due from an employer or former employer with a delinquent account pursuant to the provisions of ORS 657B.320(9) where it appears that such action would be in the best interests of all parties involved and the statutory criteria for a settlement have been met.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.320
History:
ED 11-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-8000
Appeals: Department Representation in Hearing
In accordance with ORS 657B.410, an officer or employee of the Oregon Employment Department is authorized to appear on behalf of the department in the following types of hearings conducted before the Office of Administrative Hearings:
(1) Administrative decisions related to Paid Family and Medical Leave Insurance (PFMLI) benefits under ORS 657B.040, 657B.100, 657B.332 and 657B.335 and applicable rules.
(2) Administrative decisions related to PFMLI elective coverage and contributions under ORS 657B.130 to 657B.175 or 657B.370 and applicable rules.
(3) Administrative decisions related to Paid Leave Oregon penalties imposed under ORS 657B.910 or 657B.920 and applicable rules.
(4) Administrative decisions related to Paid Leave Oregon employer assistance grants under ORS 657B.200 and applicable rules.
(5) Administrative decisions related to PFMLI equivalent plans under ORS 657B.210 and applicable rules.
Statutory/Other Authority: ORS 657B.340 & 657B.410
Statutes/Other Implemented: 657B.410
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 74-2025, temporary amend filed 09/26/2025, effective 10/01/2025 through 03/29/2026
ED 10-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 2-2023, adopt filed 03/16/2023, effective 03/16/2023
ED 16-2022, temporary adopt filed 12/06/2022, effective 12/06/2022 through 06/03/2023
471-070-8005
Appeals: Request for Hearing
(1) A request for hearing may be filed on forms provided by the department. Use of the form is not required provided the party specifically requests a hearing or otherwise expresses a present intent to appeal and it can be determined what issue or decision is being appealed.
(2) A claimant’s request for hearing on an administrative decision related to Paid Leave Oregon benefits under ORS chapter 657B and applicable administrative rules must be in writing and filed within 60 calendar days after the administrative decision is issued and may be filed:
(a) By mail, email, or other means, as designated by the department in the notice of administrative decision that is being appealed;
(b) In person at any publicly accessible Employment Department office in Oregon; or
(c) By a method approved by the department, including use of the department’s secured website, as provided on the notice of administrative decision that is being appealed.
(3) An employer, self-employed individual, or tribal government’s request for hearing on an administrative decision related to Paid Leave Oregon contributions, employer assistance grants, equivalent plans, or penalties under ORS chapter 657B and applicable administrative rules, must be in writing and filed within 20 calendar days after the administrative decision is issued. The request for hearing may be filed:
(a) By mail, email, or other means, as designated by the department in the notice of administrative decision that is being appealed;
(b) In person at any publicly accessible Employment Department office in Oregon; or
(c) By a method otherwise approved by the department, including through the use of the department’s secured website, as provided on the notice of administrative decision that is being appealed.
(4) The filing date for any request for hearing shall be determined as follows:
(a) When delivered in person to any Employment Department office in Oregon, the filing date is the date of delivery to the department, as evidenced by the receipt date stamped or written by the department employee who receives the document.
(b) When filed by mail, the date of filing is the postmarked date affixed by the United States Postal Service. In the absence of a postmark date, the date of the response shall be the most probable date of mailing as determined by the department.
(c) When filed by email, the date of filing is the date of delivery, as evidenced by the receipt date on the department’s email system.
(d) When filed through the department’s secured website, the date of filing is the date indicated in OAR 471-070-0850(3).
(e) When filed by any other means, the date of filing is the date of delivery, as evidenced by the receipt date stamped or written by the employee of the department who receives the document.
(5) In computing the period of time by which a party must submit an appeal, the day the administrative decision is issued shall not be counted. The last day of the time period shall be included, unless it is a scheduled day of office closure, in which case the time period extends to the next day the office is open. Scheduled days of office closure include, but are not limited to, Saturdays, Sundays, and legal holidays identified in ORS 187.010 and 187.020.
(6) A request for hearing with respect to a claim for benefits shall not stay the payment of any benefits not placed in issue by the request for hearing, nor shall it stay an order previously entered allowing benefits.
[Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.]
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410, ORS 187.010 & 187.020
History:
ED 9-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8010
Appeals: Assignment to Office of Administrative Hearings
(1) Except as outlined in OAR 471-070-8070(5), when a request for hearing has been timely filed as provided in OAR 471-070-8005 or a late request for a hearing has been filed as provided in OAR 471-070-8025, the department shall refer the request to the Office of Administrative Hearings established under ORS 183.605, for assignment to an administrative law judge.
(2) The administrative law judge shall review the determination and, if requested by the employer, self-employed individual, tribal government, or claimant, shall grant a hearing unless a hearing has previously been afforded the requestor on the same grounds that are set forth in the determination.
(3) The Director of the Employment Department shall notify the parties of their right, upon request, to receive copies of all documents and records in the possession of the department relevant to the administrative decision, including any statements of the claimant, employer or others.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410 & Chapter 292, Oregon Laws 2023
History:
ED 1-2024, amend filed 01/04/2024, effective 01/12/2024
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8015
Appeals: Contested Case Proceedings Interpretation for Non-English-speaking Persons
(1) This rule applies to the department’s Paid Leave Oregon contested case proceedings that require the services of an interpreter for a non-English-speaking person who is a party or witness.
(2) For purposes of this rule:
(a) A “non-English-speaking person” means a person who, by reason of place of birth, national origin, or culture, speaks a language other than English and does not speak English at all or with adequate ability to communicate effectively in the proceedings.
(b) A “qualified interpreter” means a person who is readily able to communicate with the non-English-speaking person and who can orally transfer the meaning of statements to and from English and the language spoken by the non-English-speaking person. A qualified interpreter must be able to interpret in a manner that conserves the meaning, tone, level, style, and register of the original statement, without additions or omissions. A qualified interpreter does not include any person who is unable to interpret the dialect, slang, or specialized vocabulary used by the party or witness.
(3) In conducting contested case proceedings under this rule, the department will comply with the applicable provisions of ORS 45.272 to 45.292.
(4) If a non-English-speaking person is a party or witness in a contested case proceeding:
(a) The administrative law judge shall appoint a qualified interpreter who is certified under ORS 45.291, if available, to interpret the proceedings to a non-English-speaking party or witness, to interpret the testimony of a non-English-speaking party or witness, or to assist the administrative law judge in performing the duties of the administrative law judge.
(b) If a qualified interpreter certified who is under ORS 45.291 is unavailable, the administrative law judge shall appoint a qualified interpreter that is not certified.
(c) A fee may not be charged to any party or witness for the appointment and services of an interpreter in a contested case proceeding to interpret testimony of a non-English-speaking party or witness, to interpret the proceedings to a non-English-speaking party or witness, or to assist the administrative law judge in performing the duties of the administrative law judge, except as provided by ORS 45.275(4) and subsection (4)(f) of this rule.
(d) The administrative law judge may not appoint any person as an interpreter if the person has a conflict of interest with any of the parties or witnesses, is unable to understand or cannot be understood by the administrative law judge, party or witness, or is unable to work cooperatively with the administrative law judge, the person in need of an interpreter or the representative for that person. If a party or witness is dissatisfied with the interpreter selected by the administrative law judge, a substitute interpreter may be appointed as provided in ORS 45.275(5).
(e) If a party or witness is dissatisfied with the interpreter appointed by the administrative law judge, the party or witness may request a different interpreter as provided in ORS 45.275(4), except that good cause must be shown for a substitution if the substitution will delay the proceeding. Good cause exists when information in the record establishes that the party or witness would be unable to effectively communicate without the assistance of a substitute interpreter. Any party may object to use of any interpreter for good cause.
(f) Fair compensation for the services of an interpreter shall be paid by the department except, when a substitute interpreter is used for reasons other than good cause, the party requesting the substitute shall bear any additional costs beyond the amount that was or would have been paid to the original interpreter.
(5) In determining if a person is a qualified interpreter, the administrative law judge shall consider the following factors to ascertain whether the individual will be able to readily communicate with the non-English-speaking person and orally translate the meaning of the statements made from the English language to the language spoken by the non-English-speaking person:
(a) The person’s native language;
(b) The number of years of education the person has in the language to be interpreted and the English language;
(c) The number of years of specialized training that has provided the person with the opportunity to learn and use the language to be interpreted and the English language;
(d) The amount of time the person has spent in countries where the language to be interpreted is the primary language;
(e) The number of years the person has spent acquiring the ability to read or write, or both, the language to be interpreted and the English language;
(f) The person’s previous experience as an interpreter;
(g) The person’s ability to interpret in a manner that conserves the meaning, tone, level, style, and register of the original statement, without additions or omissions;
(h) The person’s ability to interpret the dialect, slang, or specialized vocabulary of the original statement; and
(i) The person’s knowledge of the Oregon Code of Professional Responsibility for Interpreters in Oregon Courts.
(6) In appointing an interpreter under this rule, the administrative law judge shall use a procedure and ask questions or make statements on the record substantially similar to the following:
(a) “Please state your name for the record.”
(b) "Are you currently a certified interpreter in Oregon in accordance with ORS 45.291 in the language to be interpreted?" If the prospective interpreter answers no, the interpreter must state or submit their qualifications on the record and must swear or affirm to make a true and impartial interpretation of the proceedings in an understandable manner using the interpreter’s best skills and judgment in accordance with the standards and ethics of the interpreter profession.
(c) “Is there any situation or relationship, including knowing any parties or witnesses in this case, that may be perceived by me, any of the parties, or any witnesses as a bias or conflict of interest in or with the parties or witnesses in this case?” If the prospective interpreter answers affirmatively, the administrative law judge shall inquire further to ascertain whether any disqualifying bias or conflict of interest exists with any of the parties or witnesses.
(d) "Are you able to understand me, the parties, and the witnesses in this proceeding?”
(e) “In your opinion, are the parties and witnesses able to understand you?”
(f) Directed at the parties and witnesses requiring the assistance of an interpreter: “Are you able to understand the interpreter?”
(g) “Are you able to work cooperatively with me and the person in need of an interpreter or counsel for that person?”
(h) If the foregoing questions in subsections (b), (d), (e), (f), and (g) are answered affirmatively and the administrative law judge is satisfied that the prospective interpreter has no bias or conflict of interest under question (c), then the administrative law judge shall state: “I hereby appoint you as interpreter in this matter.”
(i) If the administrative law judge determines that the person is a qualified interpreter, then the administrative law judge shall state on the record, “Based on your knowledge, skills, training, or education, I find that you are qualified to act as an interpreter in this matter.” If the administrative law judge is not satisfied that the person is capable of serving as a qualified interpreter, the administrative law judge shall not appoint the person to serve in such capacity.
(j) The administrative law judge must then administer the oath or affirmation for the interpreter: “Do you (swear) (affirm) that you will make a true and impartial interpretation of the proceedings in an understandable manner, using your best skills and judgment in accordance with the standards and ethics of the interpreter profession?” An oath or affirmation is not required for a certified interpreter in accordance with ORS 45.291.
(k) After receiving the qualified interpreter’s oath or affirmation, the administrative law judge shall state: “I hereby appoint you as interpreter in this matter.”
(l) On the record, the administrative law judge will then instruct any non-English-speaking party or witness as follows: “If, at any time during the hearing, you do not understand something, or believe there are problems with the interpretation, you should indicate by interrupting and calling this to my attention.”
(7) If the department has knowledge that a non-English-speaking person is in need of an interpreter, the department shall provide notice of the need for an interpreter to the Office of Administrative Hearings (OAH), which shall schedule an interpreter for that person’s contested case proceeding. If the department does not have knowledge that an interpreter is needed for a non-English-speaking person, the non-English-speaking person, or that person’s representative, must notify the OAH of such need in advance of the contested case proceeding for which the interpreter is requested.
(a) If, at the time of or during the contested case proceeding, it becomes apparent that an interpreter is necessary for a full and fair inquiry, the administrative law judge shall arrange for an interpreter and may postpone the proceeding, if necessary.
(b) The request for an interpreter may be made orally or in writing to the administrative law judge and must be made as soon as possible, but no later than 14 calendar days before the proceeding, including the hearing or pre-hearing conference, for which the interpreter is requested.
(c) For good cause, the administrative law judge may waive the 14 calendar days advance notice.
(d) The notice to the administrative law judge must include:
(A) The name of the person needing a qualified interpreter;
(B) The person’s status as a party or a witness in the proceeding; and
(C) The language and dialect, if applicable, to be interpreted.
(8) If a party is non-English-speaking, English language exhibits are to be handled as follows:
(a) If the non-English-speaking party confirms on the record that an interpreter already has interpreted an English language document for the party, the administrative law judge may receive the document into evidence without further interpretation of the document, unless necessary to assist a witness to provide relevant testimony.
(b) If the administrative law judge intends to receive into evidence an English language document that has not been previously interpreted under subsection (8)(a) of this rule, the administrative law judge shall read the document and allow for contemporaneous interpretation. If the document is lengthy, the administrative law judge need not read into the record clearly irrelevant portions of the document, provided however that the administrative law judge shall summarize the remaining content of the document on the record.
(c) If, at the time of the proceeding, the administrative law judge does not rule on the admissibility of an offered English language document, then the administrative law judge shall read the offered document into the record and allow contemporaneous interpretation, subject to the exception in subsection (8)(b) of this rule. The interpreter shall interpret all such offered documents or portions of such documents read into the record.
(d) If an offer of proof for excluded evidence includes an English language document, the interpreter shall interpret the document, subject to the exception in subsection (8)(b) of this rule, for a non-English-speaking party on the record, or off the record if so confirmed on the record by the non-English-speaking party.
(e) Offered English language documents that the administrative law judge decides to exclude, in whole or in part, as irrelevant, immaterial, or unduly repetitious do not need to be interpreted. The administrative law judge shall orally summarize the contents of such offered but excluded documents, and the interpreter shall interpret that summary.
(9) A party may offer non-English language documents. If such a document is received into evidence, it shall be translated in writing or read into the record in English by the interpreter. Although the non-English language document will be part of the record, the English version of the document shall be the evidence in the case.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410
History:
ED 8-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8020
Appeals: Contested Case Proceedings Interpretation for Individuals with a Disability
(1) For purposes of this rule:
(a) An “assistive communication device” means any equipment designed to facilitate communication by an individual with a disability;
(b) An “individual with a disability” means a person who cannot readily understand the proceedings because of deafness or a physical hearing impairment, or cannot communicate in the proceedings because of a physical speaking impairment;
(c) A “qualified interpreter” for an individual with a disability means a person readily able to communicate with the individual with a disability, interpret the proceedings and accurately repeat and interpret the statements of the individual with a disability.
(2) If an individual with a disability is a party or witness in a contested case proceeding:
(a) The administrative law judge shall appoint a qualified interpreter and make available appropriate assistive communication devices whenever it is necessary to interpret the proceedings to, or to interpret the testimony of, the individual with a disability for that person’s contested case proceeding.
(b) A fee may not be charged to the individual with a disability for the appointment of an interpreter or use of an assistive communication device. A fee may not be charged to any person for the appointment of an interpreter or the use of an assistive communication device if appointment or use is made to determine whether the individual is an individual with a disability for purposes of this rule.
(3) When an interpreter for an individual with a disability is appointed or an assistive communication device is made available under this rule:
(a) The administrative law judge shall appoint a qualified interpreter who is certified under ORS 45.291 if one is available unless, upon request of a party or witness, the administrative law judge deems it appropriate to appoint a qualified interpreter who is not so certified.
(b) The administrative law judge may not appoint any person as an interpreter if the person has a conflict of interest with any of the parties or witnesses, is unable to understand or cannot be understood by the administrative law judge, party or witness, or is unable to work cooperatively with the administrative law judge, the person in need of an interpreter or the representative for that person. If a party or witness is dissatisfied with the interpreter selected by administrative law judge, a substitute interpreter may be used as provided in ORS 45.275 (4).
(c) If a party or witness is dissatisfied with the interpreter selected by the administrative law judge, the party or witness may use any qualified interpreter except that good cause must be shown for a substitution if the substitution will delay the proceeding. Good cause exists when information in the record establishes that the party or witness would be unable to effectively communicate without the assistance of a substitute interpreter. Any party may object to use of any interpreter for good cause.
(d) Fair compensation for the services of an interpreter or the cost of an assistive communication device shall be paid by the department except, when a substitute interpreter is used for reasons other than good cause, the party requesting the substitute shall bear any additional costs beyond the amount that was or would have been paid to the original interpreter.
(4) The administrative law judge shall require any interpreter for an individual with a disability to state the interpreter’s name on the record and whether they are certified under ORS 45.291. If the interpreter is not certified under ORS 45.291, the interpreter must state or submit their qualifications on the record and must affirm that they will make a true and impartial interpretation of the proceedings in an understandable manner using the interpreter’s best skills and judgment in accordance with the standards and ethics of the interpreter profession.
(5) A person requesting an interpreter or assistive communication device for an individual with a disability must notify the administrative law judge as soon as possible, but no later than 14 calendar days before the proceeding, including the hearing or pre-hearing conference, for which the interpreter or device is requested.
(a) For good cause, the administrative law judge may waive the 14 calendar days advance notice.
(b) The notice to the administrative law judge must include:
(A) The name of the person needing a qualified interpreter or assistive communication device;
(B) The person’s status as a party or a witness in the proceeding; and
(C) If the request is on behalf of an individual with a disability, the nature and extent of the individual’s physical hearing or speaking impairment, and the type of aural interpreter, or assistive communication device needed or preferred.
(6) If the department has knowledge that an individual with a disability that is a party or witness in a contested case proceeding is in need of an interpreter or assistive communication device, the department shall provide notice of the need to the Office of Administrative Hearings (OAH). If the department does not have knowledge that an interpreter or assistive communication device is needed for a person with a disability, the person, or that person’s representative, must notify the OAH of such need in advance of the contested case proceeding for which the interpreter or assistive communication device is requested.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410
History:
ED 7-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8025
Appeals: Late Request for Hearing
(1) A person who files a late hearing request for hearing shall set forth the reasons for filing a late request for hearing in a written statement to the department. The Office of Administrative Hearings (OAH) shall consider the statement in determining whether good cause exists for late filing, and whether the request was filed within seven calendar days after the circumstances that prevented a timely filing ceased to exist.
(2) “Good cause” exists when an action, delay, or failure to act arises from an excusable mistake or from factors beyond an interested party’s reasonable control.
(a) Good cause includes but is not limited to:
(A) Failure to receive a document because the department or Office of Administrative Hearings (OAH) mailed it to an incorrect address despite having the correct address; or
(B) Incapacity.
(b) Good cause does not include:
(A) Failure to receive a document due to not notifying the department or OAH of an updated address while the person is claiming benefits or if the person knows, or reasonably should know, of a pending appeal; or
(B) Not understanding the implications of a decision or notice when it is received.
(3) Notwithstanding section (2) of this rule, good cause for failing to file a timely request for hearing shall exist when a party provides satisfactory evidence that the department failed to follow its own policies with respect to providing service to:
(a) A non-English-speaking person, including the failure to communicate orally or in writing in a language that could be understood by the non-English-speaking person upon gaining knowledge that the person needed or was entitled to such assistance; or
(b) An individual with a disability who cannot readily understand because of deafness or a physical hearing impairment, cannot communicate because of a physical speaking impairment, or cannot read because of a vision impairment, including the failure to communicate orally or in writing in a manner that could be understood by the individual with a disability upon gaining knowledge that the person needed or was entitled to such assistance.
(4) The administrative law judge may dismiss a request for hearing as described in OAR 471-070-8070 if the party did not sufficiently demonstrate good cause for a late hearing request.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8030
Appeals: Notice of Hearing
(1) To afford all parties a reasonable opportunity for a fair hearing, a notice of hearing that includes the time, date, and place of the hearing, a statement of the authority and jurisdiction under which the hearing is held, a statement generally identifying the issue(s) to be considered, and all other information required under ORS 183.413(2), shall be mailed at least 14 calendar days in advance of the hearing to the parties or their authorized representatives at their last known address, as shown in the department’s records, or shall be sent electronically to the parties, at the location or address shown in the department’s records, when permitted and where the party has opted for electronic notification. The parties entitled to notice may waive the requirement for at least 14 calendar days’ notice to expedite the process.
(2) The following parties shall be notified of a hearing when a request for a hearing related to benefits under the state plan established under ORS 657B.340 has been filed:
(a) The Director; and
(b) The claimant.
(3) In all other cases for which ORS chapter 657B provides for hearing, parties who shall be notified of a hearing are:
(a) The Director; and
(b) The employer or employee that has filed a request or application for hearing.
(4) To best serve the parties involved, an administrative law judge shall set the date, time, and location of the hearing.
(5) An administrative law judge may consolidate two or more hearings whenever it appears to the administrative law judge that such procedure will not unduly complicate the issues or jeopardize the rights of any of the parties.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410
History:
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8035
Appeals: Subpoenas
(1) Subpoenas for the attendance of witnesses or the production of books, records, documents, or other physical evidence may be issued by:
(a) The administrative law judge upon request of a party to the contested case upon showing of general relevance and reasonable scope of the evidence sought, or on the administrative law judge's own initiative;
(b) The department on its own motion; or
(c) An attorney representing a party to the contested case on behalf of that party.
(2) A party that submits a request for subpoena must show:
(a) The name of the witness and the address where the witness can be served the subpoena;
(b) That the testimony of the person is material; and
(c) That the person will not voluntarily appear.
(3) If the requesting party wishes the witness to produce books, records, documents, or other physical evidence, the party must also show:
(a) The name or a detailed description of the specific books, records, documents, or other physical evidence the witness should bring to the hearing;
(b) That such evidence is generally relevant and the request is reasonable in scope; and
(c) That such evidence is in the possession of the person who will not voluntarily appear and bring such evidence to the hearing.
(4) An administrative law judge may limit the number of subpoenas for witness material to the proof of any one issue at the hearing.
(5) Service of the subpoena upon the witness is the responsibility of the party requesting the subpoena.
(6) A witness who attends a hearing pursuant to subpoena issued under this rule is entitled to witness fees and mileage as provided in ORS 44.415(2) for subpoenaed witnesses.
(7) Only witnesses, who are not a party to the proceeding, who attend a hearing pursuant to subpoena issued by or on behalf of the department under this rule may be paid or reimbursed by the department for witness fees and mileage.
(8) If any person fails to comply with any subpoena so issued or any party or witness refuses to testify on any matters on which the party or witness may be lawfully interrogated, the judge of the circuit court of any county, on the application of the Administrative Law Judge, the department or the party requesting the issuance of or issuing the subpoena, shall compel obedience by proceedings for contempt as in the case of disobedience of the requirements of a subpoena issued from such court or a refusal to testify therein.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410 & 183.440
History:
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8037
Appeals: Individually Identifiable Health Information
(1) This rule is intended to comply with federal requirements of the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and the HIPAA Privacy Rules in 45 CFR Parts 160 and 164 to protect the privacy of Protected Health Information. This rule should be construed to implement and not to alter the requirements of 45 CFR § 164.512(e).
(2) For purposes of this rule, and consistent with the terms in the HIPAA Privacy Rules in 45 CFR Parts 160 and 164:
(a) An "administrative tribunal" is an administrative law judge who conducts a contested case hearing on behalf of the department.
(b) A "covered entity" includes the following entities, as further defined in the HIPAA Privacy Rules:
(A) A Health Insurer or the Medicaid program;
(B) A Health Care Clearinghouse; or
(C) A Health Care Provider that transmits any Individually Identifiable Health Information using Electronic Transactions covered by HIPAA.
(c) “Protected health information” means individually identifiable health information:
(A) Except as provided in paragraphs (B) of this subsection, that is:
(i) Transmitted by electronic media;
(ii) Maintained in electronic media; or
(iii) Transmitted or maintained in any other form or medium.
(B) Protected health information excludes individually identifiable health information:
(i) In education records covered by the Family Educational Rights and Privacy Act, as amended, 20 U.S.C. 1232g;
(ii) In records described at 20 U.S.C. 1232g(a)(4)(B)(iv);
(iii) In employment records held by a covered entity in its role as employer; and
(iv) Regarding a person who has been deceased for more than 50 years.
(d) A “qualified protective order (QPO)” is an order of the administrative tribunal that:
(A) Prohibits the use or disclosure of protected health information by the administrative law judge, the department or a party for any purpose other than the contested case proceeding or judicial review of the contested case proceeding;
(B) Requires that all copies of the protected health information be returned to the covered entity or destroyed at the conclusion of the contested case proceeding, or judicial review of the contested case proceeding, whichever is later; and
(C) Includes such additional terms and conditions as may be appropriate to comply with federal or state confidentiality requirements that apply to the protected health information.
(3) An administrative tribunal may issue a QPO at the request of a party, a covered entity, an individual, or the department.
(a) A request for a QPO may be accompanied by a copy of a subpoena, discovery request, or other lawful process that requests protected health information from a covered entity.
(b) If the individual has signed an authorization permitting disclosure of the protected health information for purposes of the contested case proceeding, the administrative tribunal need not issue a QPO.
(4) The provisions of this rule do not supersede any other applicable provisions of the HIPAA Privacy Rules that otherwise permit or restrict uses or disclosure of protected health information without the use of a QPO.
Statutory/Other Authority: ORS 657B.340 & 183.341
Statutes/Other Implemented: ORS 657B.410 & 183.341
History:
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8040
Appeals: Postponement of Hearing
(1) At the request of a party or on the administrative law judge’s own initiative, an administrative law judge may order, orally or in writing, that a hearing be postponed.
(2) A postponement may be granted by Office of Administrative Hearings staff at the request of a party if:
(a) The request is promptly made after the party becomes aware of the need for postponement; and
(b) The party has good cause, as stated in the request, for not attending the hearing at the time and date set.
(3) For the purpose of subsection (2)(b) of this rule, good cause exists when:
(a) The circumstances causing the request are beyond the reasonable control of the requesting party; and
(b) Failure to grant the postponement would result in undue hardship to the requesting party.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410
History:
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8045
Appeals: Telephone and Video Conference Hearings
(1) Unless precluded by law, the Office of Administrative Hearings (OAH) may, in its discretion, hold a hearing or portion of a hearing by telephone or video conference. Nothing in this rule precludes the OAH from allowing some parties or witnesses to attend by telephone or video conference while others attend in person.
(2) The OAH may direct that a hearing be held by telephone or video conference upon request or on its own motion.
(3) The OAH shall make an audio, video or stenographic record of any telephone or video conference hearing.
(4) At least seven calendar days prior to commencement of an evidentiary hearing that is held by telephone or video conference, each party shall provide to all other parties and to the OAH copies of documentary evidence that it will seek to introduce into the record. The department shall provide to all parties and to the OAH copies of all documents and records in the possession of the department that will be introduced at the hearing as exhibits, including any statements of the claimant, employee, employer or employer’s agent(s), and all jurisdictional documents.
(5) Nothing in this rule precludes any party from seeking to introduce documentary evidence in addition to evidence described in section (4) of this rule, during the hearing and the administrative law judge shall receive such evidence, subject to the applicable rules of evidence, if inclusion of the evidence in the record is necessary to conduct a full and fair hearing. If any evidence introduced during the hearing has not previously been provided to the OAH and to the other parties, the hearing may be continued upon the request of any party for sufficient time to allow the party to obtain and review the evidence.
(6) As used in this rule, “telephone” means any two-way electronic communication device.
(7) As used in this rule, “video conference” means a virtual, online meeting over the internet that simulates a face-to-face meeting.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410
History:
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8050
Appeals: The Hearing
(1) The purpose of the hearing is to inquire fully into the matters at issue and to make a decision on the basis of the evidence shown at the hearing.
(2) No administrative law judge shall conduct a hearing if the administrative law judge has any private interest in the outcome of the hearing or holds any bias or prejudice which would impair a fair and impartial hearing. All testimony at any hearing before an administrative law judge shall be under oath or affirmation.
(3) The Office of Administrative Hearings shall make an audio, video or stenographic record of the hearing.
(4) The administrative law judge shall conduct and control the hearing. The administrative law judge shall determine the order of the presentation of evidence, administer oaths, examine any witnesses, and may, either on the administrative law judge’s own motion or a party’s or the department’s request, exclude witnesses from the hearing room. Participants, or their authorized representatives, shall have the right to call and examine witnesses. For purposes of this rule, “participant” includes any party and the department.
(5) Hearings are not open to the public and are closed to non-participants in the hearing. The administrative law judge may exclude witnesses from the hearing, except for a party, a party’s authorized representative, expert witnesses, the agency representative, one agency officer or employee, and any persons authorized below to attend.
(a) An officer or employee of the department may represent the department in a hearing requested under OAR 471-070-8005, in accordance with ORS 657B.410 and OAR 471-070-8000.
(b) In accordance with ORS 657B.410, a party may appear on their own behalf or may be represented by legal counsel or by any other representative that the person authorizes to represent the person, including a claimant designated representative as described under OAR 471-070-1250. The administrative law judge may require representatives other than legal counsel, when appearing without the person, to provide written authorization to appear for such person. When a person makes a general appearance at a hearing, defects in notice are waived.
(c) A representative authorized to represent a participant in a contested case is expected to follow the following code of conduct:
(A) The representative is expected to act professionally, with integrity, and in an ethical manner, in accordance with the statute and rules of the department. The representative is expected to treat all persons in a proceeding and administrative law judges and their staff courteously and fairly. The representative may not offer compensation or anything of value to the administrative law judge or agency decisionmaker in an attempt to influence the decision in a case. These standards of conduct apply at every stage of a contested case.
(B) The representative may not suppress any evidence that the representative has a legal obligation to reveal or produce. The representative may present evidence; question witnesses, address legal issues to the extent permitted by law, and perform other functions that foster development of a full and fair record in the proceeding so that the agency can take the correct action.
(C) The representative must observe the limits placed by statutes and rules on his or her authority and conduct. If the representative is not an attorney authorized to practice in Oregon, they may not give legal advice to a party or other person in the proceeding. The representative must communicate proposed offers of settlement to the person.
(D) The representative should be competent to represent the person in the proceeding, and knowledgeable of the facts of the case and statutes and rules that apply to the case. The representative should know the agency rules of procedure applicable to the case. The representative should be adequately prepared for the hearing and attend to matters in a timely manner, including submission of evidence and providing discovery to other participants.
(E) The representative may not communicate directly on the subject of the representation with a person that the representative knows to be represented by a lawyer on that subject unless the representative has the prior consent of the lawyer or is authorized by law to do so. A representative who is not an attorney must not give legal advice to a person who is not represented, other than the advice to secure representation. The representative may not discourage a person from seeking legal advice or representation, or from exercising the right to a hearing. The representative communicating with another participant or representative in the hearing must disclose who the representative is representing.
(F) If a representative communicates in writing with an administrative law judge before whom a contested case proceeding is pending about the proceeding, the representative must immediately send a copy of the written communication to all participants in the proceeding or their representatives. A representative must give advance notice to all participants or their representatives of any oral communications with an administrative law judge regarding a contested case proceeding. The other participants in the proceeding must be given the opportunity to participate in the communication. This does not include requests for hearing postponements.
(d) Notwithstanding any other law, legal counsel shall not charge or receive more than a reasonable fee for legal services they provide for a party in the proceeding as described in Oregon Professional Rules of Conduct 1.5.
(e) Authorized representatives, who are not legal counsel shall not charge or receive an amount in excess of $150 per hour, not exceeding $1500 in total, for the services they provide for a party in the proceeding.
(f) When a party is not represented at the hearing by an attorney, paralegal worker, legal assistant, union representative, or person otherwise qualified by experience or training, the administrative law judge shall explain the issues involved in the hearing and the matters that the unrepresented party must either prove or disprove. The administrative law judge shall ensure that the record developed at the hearing shows a full and fair inquiry into the facts necessary for consideration of all issues properly before the administrative law judge in the hearing.
(6) Irrelevant, immaterial, or unduly repetitious evidence shall be excluded but erroneous rulings on evidence shall not preclude the administrative law judge from entering a decision unless shown to have substantially prejudiced the rights of a party. All other evidence of a type commonly relied upon by reasonably prudent persons in conduct of serious affairs shall be admissible. If a question of privilege arises, the administrative law judge shall fully and clearly inform the party of any rights as to such privilege and deal with procedural problems created by the existence of such issue in a way which protects the party’s person’s right to a fair hearing. Objections to evidentiary offers may be made and shall be noted in the record. Any part of the evidence may be received in written form. Documentary evidence may be received in the form of copies or excerpts, or by incorporation by reference.
(7) All evidence shall be offered and made a part of the record in the case and, except for matters stipulated to and for notice taken, no other factual information or evidence shall be considered by the administrative law judge in making the decision. The experience, technical competence, and specialized knowledge of the administrative law judge may be utilized in the evaluation of the evidence presented. The administrative law judge may receive evidence deemed relevant and essential by the administrative law judge to a fair disposition of the issues.
(8) The administrative law judge may take official notice of judicially cognizable facts. The administrative law judge may take notice of general, technical, or scientific facts within the administrative law judge’s specialized knowledge and may take notice of documents, records, and forms retained within the department’s files. The administrative law judge shall notify the participants of any official notice taken during the hearing or in the decision prior to such decision becoming final. Participants shall be afforded an opportunity to contest the material so noticed during the hearing or prior to the administrative law judge’s decision becoming final.
(9) The administrative law judge shall render a decision on the issue and law involved as stated in the notice of hearing. The administrative law judge’s jurisdiction and authority is confined solely to the issue(s) arising under the Paid Leave Oregon laws in ORS chapter 657B.
Statutory/Other Authority: ORS 657B.340, ORS 657B.410 & 183.630
Statutes/Other Implemented: ORS 657B.410
History:
ED 75-2025, amend filed 12/29/2025, effective 01/01/2026
ED 74-2025, temporary amend filed 09/26/2025, effective 10/01/2025 through 03/29/2026
ED 6-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8055
Appeals: Continuance of Hearing
(1) At the request of a party or on the administrative law judge’s own initiative, an administrative law judge may order, orally or in writing, that a hearing be continued.
(2) An administrative law judge may grant a continuance at the request of a party if:
(a) The request is made prior to the issuance of the administrative law judge’s decision; and
(b) The party has good cause, as stated in the request, for continuing the hearing.
(3) For the purpose of subsection (2)(b) of this rule, good cause exists when:
(a) The circumstances causing the request are beyond the reasonable control of the requesting party; and
(b) Failure to grant the continuance would result in undue hardship to the requesting party.
(4) An administrative law judge other than the one who presided at the first hearing may conduct a continued hearing.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410
History:
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8060
Appeals: Office of Administrative Hearings Transmittal of Questions
(1) Questions from the administrative law judge regarding the following issues related to the Paid Leave Oregon program may be transmitted to the department:
(a) The department's interpretation of its rules and applicable statutes; or
(b) Which rules or statutes apply to a proceeding.
(2) At the request of a party, the department, or their representatives, or on the administrative law judge's own motion, the administrative law judge may transmit a question to the department.
(3) The administrative law judge shall submit any transmitted question in writing to the department. The submission shall include a summary of the matter in which the question arises and shall be served on the department representative and parties in the manner required by OAR 471-070-8030.
(4) The department may request additional submissions by a party or the administrative law judge in order to respond to the transmitted question.
(5) Unless prohibited by statute or administrative rules governing the timing of hearings, the administrative law judge may stay the proceeding and shall not issue the proposed order or the final order, if the administrative law judge has authority to issue the final order, until the department responds to the transmitted question.
(6) The department shall respond in writing to the transmitted question within a reasonable time. The department’s response must be delivered by a person with authority to speak on the question transmitted.
(7) The department’s response shall be made a part of the record of the hearing. The department may decline to answer the transmitted question. The department shall provide its response to the administrative law judge and to each party. The parties may reply to the department's response within a reasonable time.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410
History:
ED 5-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8065
Appeals: Administrative Law Judge’s Decision
(1) After the administrative law judge has given all parties reasonable opportunity for a fair hearing, the administrative law judge shall promptly affirm, modify, or set aside the decision of the department. The administrative law judge shall promptly prepare and serve a written decision to all parties entitled to notice of the administrative law judge’s decision, including any dismissal of the request for hearing as provided in OAR 471-070-8070, and the reasons for the decision. In the case of an assessment, the administrative law judge may increase or decrease the amount of the assessment.
(2) The administrative law judge’s decision shall be based upon the evidence in the hearing record and upon any stipulated or officially noticed facts. Any findings of fact by the administrative law judge shall be based upon reliable, probative, and substantial evidence.
(3) The administrative law judge may address issues raised by evidence in the record, including but not limited to the claims filed subsequent to issuance of a decision to allow or deny a benefit claim or employer’s application for approval of an equivalent plan under ORS 657B.210, notwithstanding the scope of the issues raised by the parties or the arguments in a party’s request for hearing.
(4) The administrative law judge’s decision shall be in an approved form and shall contain:
(a) A caption clearly identifying the parties;
(b) A statement of jurisdiction;
(c) A statement of the issues and law involved;
(d) Evidentiary rulings to include or exclude evidence;
(e) Findings of fact;
(f) Conclusions based upon the findings of fact; or a statement adopting conclusions set forth in the appealed administrative decision; and
(g) A decision setting forth the action to be taken.
(5) Copies of the administrative law judge’s decision shall be sent to the parties, or their authorized representatives, at their last known address or electronically when permitted and the parties have opted for electronic notification, as shown on record.
(6) A decision of the administrative law judge becomes final 60 calendar days after the date of electronic notification or the mailing of the decision to the parties, or their authorized representatives, at the last-known address of record with the Director unless:
(a) The administrative law judge on the administrative law judge’s own motion, reviews the decision and issues an amended decision in which case the amended decision becomes the new decision and becomes final 60 calendar days after; or
(b) A petition is filed in the Court of Appeals in accordance with ORS 183.482.
(7) An administrative law judge may issue an amended decision prior to the previous decision becoming final. The amended decision shall be served as required by these rules and shall be subject to review.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410
History:
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8070
Appeals: Dismissal of Requests for Hearing
(1) An administrative law judge may dismiss a request for hearing upon request of the party to withdraw the request for hearing.
(2) An administrative law judge may order that a request for hearing be dismissed upon request of the Director or the authorized representative of the Director after the Director has:
(a) Issued a new or amended determination or decision granting the relief or resolution sought by the party who requested the hearing; or
(b) Withdrawn or cancelled the determination or decision upon which the request for hearing was based.
(3) On the administrative law judge’s own initiative, an administrative law judge may order that a request for hearing be dismissed if:
(a) The party fails to file the request for hearing within the time allowed by statute or rule without a sufficient showing of good cause, as required for a late request for hearing in OAR 471-070-8025(3);
(b) The party fails to provide information requested by the administrative law judge or their designee;
(c) The party fails to appear at the hearing at the time and place stated in the notice of hearing;
(d) The request for hearing was filed prior to the date of the decision or determination that is the subject of the request;
(e) The request for hearing is made by a person not entitled to a hearing on the merits, is made by a person who is not authorized to represent the party, or is made regarding a determination or decision for which there is no lawful authority to request a hearing.
(4) A dismissal by the administrative law judge is final unless the party whose request for hearing has been dismissed files a request under OAR 471-070-8075 to reopen the hearing, within 20 calendar days after the dismissal notice was sent electronically or mailed to the party’s last-known address.
(5) The Director of the Employment Department may dismiss a request for hearing if the conditions described in sections (1), (2), (3)(d) or (3)(e) of this rule exist.
(6)(a) A dismissal by the Director under section (5) of this rule is final unless the party whose request for hearing has been dismissed, files a request for hearing regarding the dismissal, within 20 calendar days after the dismissal notice was sent electronically or mailed to the party’s last-known address.
(b) If the party files a timely request under subsection (6)(a) of this rule, the hearing regarding the dismissal shall be assigned to an administrative law judge from the Office of Administrative Hearings under OAR 471-070-8010.
(c) The administrative law judge assigned under subsection (6)(b) of this rule shall determine whether the dismissal was appropriately entered. If the dismissal was not appropriately entered, the administrative law judge shall decide the underlying issue upon which the hearing was requested.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410 & Chapter 292, Oregon Laws 2023
History:
ED 1-2024, amend filed 01/04/2024, effective 01/12/2024
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8075
Appeals: Reopening of a Hearing
(1) After issuance of an administrative law judge’s written decision as set forth in OAR 471-070-8065, any party may file a request to reopen the hearing. An administrative law judge may reopen the hearing if the party:
(a) Requesting the reopening failed to appear at the hearing;
(b) Files in writing, within 20 calendar days of the date of mailing or electronic notification of the hearing decision, a request with Office of Administrative Hearings (OAH) and simultaneously provide a copy of the request to the department to reopen; and
(c) Has good cause for failing to appear at the hearing.
(2) “Good cause” exists when an action, delay, or failure to act arises from an excusable mistake or from factors beyond an interested party’s reasonable control.
(a) Good cause includes but is not limited to:
(A) Failure to receive a document because the department or OAH mailed it to an incorrect address despite having the correct address;
(B) For telephone or video conference hearings, unanticipated, and not reasonably foreseeable, loss of telephone or video conference service; or
(C) Incapacity.
(b) Good cause does not include:
(A) Failure to receive a document due to not notifying the department or OAH of an updated address while the person is claiming benefits or if the person knows, or reasonably should know, of a pending appeal;
(B) Not understanding the implications of a decision or notice when it is received.
(3) The party requesting reopening shall set forth the reason(s) for missing the hearing in a written statement which the OAH shall consider in determining whether good cause exists for failing to appear at the hearing.
(4) The administrative law judge’s ruling on a request to reopen the hearing shall be in writing and mailed to the parties.
(5) The date that a request to reopen is considered filed shall be determined under OAR 471-070-8005.
(6) Nothing in section (3) of this rule prevents the OAH from scheduling a hearing if, in the sole judgment of the OAH, testimony is required.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410
History:
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8080
Appeals: Late Request to Reopen Hearing
(1) The period within which a party may request reopening of a hearing may be extended if the party requesting reopening:
(a) Has good cause for failing to request reopening within the time allowed; and
(b) Acts within a reasonable time.
(2) “Good cause” exists when an action, delay, or failure to act arises from an excusable mistake or from factors beyond an interested party’s reasonable control.
(a) Good cause includes but is not limited to:
(A) Failure to receive a document because the department or Office of Administrative Hearings (OAH) mailed it to an incorrect address despite having the correct address;
(B) For telephone or video conference hearings, unanticipated, and not reasonably foreseeable, loss of telephone or video conference service; or
(C) Incapacity.
(b) Good cause does not include:
(A) Failure to receive a document due to not notifying the department or OAH of an updated address while the person is claiming benefits or if the person knows, or reasonably should know, of a pending appeal; or
(B) Not understanding the implications of a decision or notice when it is received.
(3) The party requesting reopening shall set forth the reason(s) for filing a late request to reopen in a written statement, which the OAH shall consider in determining whether good cause exists for the late filing, and whether the party acted within seven calendar days after the circumstances that prevented a timely filing ceased to exist.
(4) The date that a late request to reopen is considered filed shall be determined under OAR 471-070-8005.
(5) Nothing in section (3) of this rule prevents the OAH from scheduling a hearing if, in the sole judgment of the OAH, testimony is required.
(6) The administrative law judge’s decision on a late request to reopen shall be in writing and mailed to the parties.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.410
History:
ED 15-2022, adopt filed 11/23/2022, effective 11/23/2022
471-070-8520
One-Percent Penalty
(1) If an employer has failed to file or complete all required reports or pay all required contributions for the calendar year as described in 471-070-3030, the department shall assess the penalty authorized by ORS 657B.910 on the Paid Leave Oregon subject wages. The department shall send notice of the assessment of such penalty to the employer's last known address or electronically when permitted, if the employer has opted for electronic notification, as shown in the department’s records on or before October 20 of the year. The penalty shall become due on November 10 immediately following the assessment.
(2) On or after the date of the assessment, but prior to November 10 immediately following the assessment, the employer may request waiver of the penalty based on good cause as defined in OAR 471-070-8530.
(3) If an employer makes a request for waiver of the penalty within the time prescribed in section (2) of this rule, the department shall make a decision, either granting or denying the waiver, and mail notice of the decision to the employer's last known address or electronically when permitted, if the employer has opted for electronic notification, as shown in the department’s records. If, prior to November 10 immediately following the assessment, the department determines that the employer had good cause for the failure to file all reports or pay all contributions due by September 1, the department shall grant the request for waiver and remove the penalty from the employer's account. If the employer fails to establish good cause prior to November 10 immediately following the assessment, the department shall deny the request for waiver. If the request for waiver is denied, the department shall notify the employer that a request for a contested case hearing may be filed within 20 calendar days after the date that the penalty waiver decision is sent to the employer.
(4) Hearings held and administrative law judge decisions issued pursuant to section (3) of this rule shall be in accordance with the provisions in the Oregon Administrative Rules (OAR) located in chapter 471, division 70.
(5) Judicial review of administrative law judge decisions issued pursuant to this rule shall be as provided for review of orders in contested cases under ORS chapter 183 and under any applicable appeals provisions in the Oregon Administrative Rules (OAR) located in chapter 471, division 70. The director is designated as a party for the purposes of hearings under this rule.
(6) Upon motion of the director or upon application of an interested employer, the director may reconsider a penalty imposed under ORS 657B.910 irrespective of whether it has become final:
(a) Such reconsideration shall be restricted to penalties resulting from clerical errors or errors of computation and may include a new decision upon any grounds or issues not previously ruled upon or new facts not previously known to the director;
(b) A new decision issued after reconsideration shall be subject to hearing and judicial review in accordance with this rule.
(7) A request for waiver of the penalty for good cause must be in writing. The date of any request for waiver under this rule shall be:
(a) The postmarked date on the request, if mailed;
(b) The date specified in OAR 471-070-0850, if electronically filed; or
(c) In the absence of a postmark, submittal date or machine imprinted date, the most probable date of mailing as determined by the director.
(8) The employees listed in OAR 471-070-0550 may act on behalf of the director for the purposes of sections (1), (2) and (3) of this rule.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.910
History:
ED 4-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 5-2024, amend filed 07/30/2024, effective 08/01/2024
ED 4-2023, amend filed 07/31/2023, effective 08/01/2023
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-8530
Good Cause for Failure to File Reports or Pay Contributions
(1) As used in ORS 657B.910 and 657B.920 and OAR 471-070-8520, good cause for failure to file all required reports or to pay all contributions due will be found when the employer establishes, by satisfactory evidence, that factors or circumstances beyond the employer’s reasonable control caused the delay in filing the required report or paying the contribution due.
(2) In determining good cause under section (1) of this rule, the director may consider all circumstances, but shall require at a minimum, that the employer:
(a) Prior to the date the report or contributions were due, gave notice to the department, when reasonably possible, of the factors or circumstances which ultimately caused the delay;
(b) Filed the required report or paid the contributions due no later than seven calendar days after the date determined by the director to be the date the factors or circumstances causing the delay ceased to exist;
(c) Made a diligent effort to remove the cause of the delay and to prevent its recurrence;
(d) Provided an official police report, or other documentation acceptable to the director or an authorized representative, that was made within 20 calendar days of a criminal act, or discovery of the act, if the delay was due to a criminal act by any party; and
(e) Provided copies of timely filed reports and proof of all related payments to another jurisdiction, if the delay was due to making contributions to the incorrect jurisdiction. Good cause will be considered if, within 30 calendar days of the date the department or employer determines the contributions are due to the Paid Leave Oregon Trust Fund instead of another jurisdiction, the employer filed the required report and paid the contributions due.
(3) In applying sections (1) and (2) of this rule, a lack of funds on the part of the employer shall not constitute good cause.
(4) In applying sections (1) and (2) of this rule, failure to notify the department of an updated mailing address shall not constitute good cause.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.910 & ORS 657B.920
History:
ED 3-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2023, amend filed 07/31/2023, effective 08/01/2023
ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022
471-070-8540
Penalty Amount When Employer Fails to File Report
(1) If an employer fails to file all required reports within the time period described in ORS 657B.920(2), the department may assess a late filing penalty in addition to any other amounts due.
(2) The penalty shall be 0.02 percent of the employer’s employees total Paid Leave Oregon subject wages for the late report rounded to the nearest $100. If the penalty is calculated to be less than $100, the amount will be the minimum of $100.
Example: Athena’s Yoga and Piyo Studio has 20 employees with total Paid Leave Oregon subject wages for first quarter of 2024 of $120,000. Athena does not file the 2024 Oregon Quarterly Tax Report for the first quarter. The department sends a written notice warning on May 10, 2024, to Athena’s Yoga and Piyo Studio, but they do not correct the deficiency by filing the needed report. A penalty of $24 (0.0002 x $120,000 Paid Leave Oregon subject wages) is calculated by the department. But since the minimum penalty is $100, the penalty imposed by the department is $100.
(3) The penalty assessment becomes final 20 calendar days from the date on which the department assessed the late filing penalty, unless the employer files a timely request for hearing as described in OAR 471-070-8005.
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.920
History:
ED 2-2025, minor correction filed 03/28/2025, effective 03/28/2025
ED 4-2023, amend filed 07/31/2023, effective 08/01/2023
ED 12-2022, adopt filed 10/06/2022, effective 10/06/2022