§ 657.439

(1) Notwithstanding the tax rate imposed by ORS 657.462 and notwithstanding ORS 657.463, for wages paid during the first calendar quarter of each odd-numbered year, the tax rate paid by each employer subject to those provisions of law shall be determined in accordance with schedule I C, II C, III C, IV C, V C, VI C, VII C or VIII C, whichever schedule is determined pursuant to ORS 657.459 and 657.462 to be in effect for the year. The schedules are adopted as follows:\n______________________________________________________________________________\nFund Adequacy Percentage Ratio I C\n190% and Over\nTax Rate Cumulative Taxable Payroll Limits\n0.38% 0.00% but less than 10.00%\n0.48% 10.00% but less than 15.00%\n0.58% 15.00% but less than 20.00%\n0.68% 20.00% but less than 25.00%\n0.78% 25.00% but less than 30.00%\n0.88% 30.00% but less than 35.00%\n0.98% 35.00% but less than 40.00%\n1.08% 40.00% but less than 45.00%\n1.18% 45.00% but less than 50.00%\n1.28% 50.00% but less than 55.00%\n1.38% 55.00% but less than 60.00%\n1.48% 60.00% but less than 65.00%\n1.58% 65.00% but less than 69.00%\n1.68% 69.00% but less than 73.00%\n1.78% 73.00% but less than 77.00%\n1.88% 77.00% but less than

38% 55.00% but less than 60.00%\n1.48% 60.00% but less than 65.00%\n1.58% 65.00% but less than 69.00%\n1.68% 69.00% but less than 73.00%\n1.78% 73.00% but less than 77.00%\n1.88% 77.00% but less than 80.00%\n1.98% 80.00% but less than 83.00%\n2.08% 83.00% but less than 86.00%\n2.18% 86.00% but less than 89.00%\n2.28% 89.00% but less than 91.00%\n2.38% 91.00% but less than 93.00%\n2.48% 93.00% but less than 95.00%\n2.58% 95.00% but less than 96.00%\n2.68% 96.00% but less than 96.90%\n2.78% 96.90% but less than 97.70%\n2.88% 97.70% but less than 98.40%\n2.98% 98.40% but less than 98.90%\n3.08% 98.90% but less than 99.30%\n3.28% 99.30% but less than 99.54%\n3.48% 99.54% but less than 99.63%\n3.68% 99.63% but less than 99.71%\n3.88% 99.71% but less than 99.78%\n4.08% 99.78% but less than 99.84%\n4.28% 99.84% but less than 99.89%\n4.48% 99.89% but less than 99.93%\n4.68% 99.93% but less than 99.96%\n4.88% 99.96% but less than 99.98%\n5.08% 99.98% but less than 99.99%\n5.40% 99.99% to 100%\n______________________________________________________________________________\n______________________________________________________________________________\nFund Adequacy Percentage Ratio II

100%\n______________________________________________________________________________\n______________________________________________________________________________\nFund Adequacy Percentage Ratio II C\n170.00% but less than 190%\nTax Rate Cumulative Taxable Payroll Limits\n0.58% 0.00% but less than 10.00%\n0.68% 10.00% but less than 15.00%\n0.78% 15.00% but less than 20.00%\n0.88% 20.00% but less than 25.00%\n0.98% 25.00% but less than 30.00%\n1.08% 30.00% but less than 35.00%\n1.18% 35.00% but less than 40.00%\n1.28% 40.00% but less than 44.00%\n1.38% 44.00% but less than 48.00%\n1.48% 48.00% but less than 52.00%\n1.58% 52.00% but less than 56.00%\n1.68% 56.00% but less than 60.00%\n1.78% 60.00% but less than 64.00%\n1.88% 64.00% but less than 68.00%\n1.98% 68.00% but less than 72.00%\n2.08% 72.00% but less than 76.00%\n2.18% 76.00% but less than 79.00%\n2.28% 79.00% but less than 82.00%\n2.38% 82.00% but less than 85.00%\n2.48% 85.00% but less than 88.00%\n2.58% 88.00% but less than 90.00%\n2.68% 90.00% but less than 92.00%\n2.78% 92.00% but less than 93.50%\n2.88% 93.50% but less than 94.90%\n2.98% 94.90% but less than 96.20%\n3.08% 96.20% but less than 97.40%\n3.28% 97.40%

han 90.00%\n2.68% 90.00% but less than 92.00%\n2.78% 92.00% but less than 93.50%\n2.88% 93.50% but less than 94.90%\n2.98% 94.90% but less than 96.20%\n3.08% 96.20% but less than 97.40%\n3.28% 97.40% but less than 98.54%\n3.48% 98.54% but less than 99.54%\n3.68% 99.54% but less than 99.63%\n3.88% 99.63% but less than 99.71%\n4.08% 99.71% but less than 99.78%\n4.28% 99.78% but less than 99.84%\n4.48% 99.84% but less than 99.89%\n4.68% 99.89% but less than 99.93%\n4.88% 99.93% but less than 99.96%\n5.08% 99.96% but less than 99.98%\n5.40% 99.98% to 100%\n______________________________________________________________________________\n______________________________________________________________________________\nFund Adequacy Percentage Ratio III C\n145.00% but less than 170%\nTax Rate Cumulative Taxable Payroll Limits\n0.78% 0.00% but less than 10.00%\n0.88% 10.00% but less than 15.00%\n0.98% 15.00% but less than 20.00%\n1.08% 20.00% but less than 24.00%\n1.18% 24.00% but less than 28.00%\n1.28% 28.00% but less than 32.00%\n1.38% 32.00% but less than 36.00%\n1.48% 36.00% but less than 40.00%\n1.58% 40.00% but less than 44.00%\n1.68% 44.00% but less than 48.00%\n1.78% 48.00% but less

%\n1.28% 28.00% but less than 32.00%\n1.38% 32.00% but less than 36.00%\n1.48% 36.00% but less than 40.00%\n1.58% 40.00% but less than 44.00%\n1.68% 44.00% but less than 48.00%\n1.78% 48.00% but less than 52.00%\n1.88% 52.00% but less than 56.00%\n1.98% 56.00% but less than 60.00%\n2.08% 60.00% but less than 64.00%\n2.18% 64.00% but less than 68.00%\n2.28% 68.00% but less than 72.00%\n2.38% 72.00% but less than 76.00%\n2.48% 76.00% but less than 80.00%\n2.58% 80.00% but less than 84.00%\n2.68% 84.00% but less than 87.00%\n2.78% 87.00% but less than 90.00%\n2.88% 90.00% but less than 93.00%\n2.98% 93.00% but less than 95.00%\n3.08% 95.00% but less than 97.00%\n3.28% 97.00% but less than 98.20%\n3.48% 98.20% but less than 99.00%\n3.68% 99.00% but less than 99.43%\n3.88% 99.43% but less than 99.63%\n4.08% 99.63% but less than 99.72%\n4.28% 99.72% but less than 99.79%\n4.48% 99.79% but less than 99.85%\n4.68% 99.85% but less than 99.90%\n4.88% 99.90% but less than 99.94%\n5.08% 99.94% but less than 99.97%\n5.40% 99.97% to

99.72%\n4.28% 99.72% but less than 99.79%\n4.48% 99.79% but less than 99.85%\n4.68% 99.85% but less than 99.90%\n4.88% 99.90% but less than 99.94%\n5.08% 99.94% but less than 99.97%\n5.40% 99.97% to 100%\n______________________________________________________________________________\n______________________________________________________________________________\nFund Adequacy Percentage Ratio IV C\n125.00% but less than 145%\nTax Rate Cumulative Taxable Payroll Limits\n1.08% 0.00% but less than 10.00%\n1.18% 10.00% but less than 15.00%\n1.28% 15.00% but less than 20.00%\n1.38% 20.00% but less than 24.00%\n1.48% 24.00% but less than 28.00%\n1.58% 28.00% but less than 32.00%\n1.68% 32.00% but less than 36.00%\n1.78% 36.00% but less than 40.00%\n1.88% 40.00% but less than 44.00%\n1.98% 44.00% but less than 48.00%\n2.08% 48.00% but less than 52.00%\n2.18% 52.00% but less than 56.00%\n2.28% 56.00% but less than 60.00%\n2.38% 60.00% but less than 64.00%\n2.48% 64.00% but less than 68.00%\n2.58% 68.00% but less than 72.00%\n2.68% 72.00% but less than 76.00%\n2.78% 76.00% but less than 80.00%\n2.88% 80.00% but less than 84.00%\n2.98% 84.00% but less than 88.00%\n3.08% 88.00% but less

%\n2.58% 68.00% but less than 72.00%\n2.68% 72.00% but less than 76.00%\n2.78% 76.00% but less than 80.00%\n2.88% 80.00% but less than 84.00%\n2.98% 84.00% but less than 88.00%\n3.08% 88.00% but less than 92.00%\n3.18% 92.00% but less than 95.00%\n3.28% 95.00% but less than 97.00%\n3.48% 97.00% but less than 98.20%\n3.68% 98.20% but less than 99.00%\n3.88% 99.00% but less than 99.40%\n4.08% 99.40% but less than 99.60%\n4.28% 99.60% but less than 99.70%\n4.48% 99.70% but less than 99.78%\n4.68% 99.78% but less than 99.85%\n4.88% 99.85% but less than 99.91%\n5.08% 99.91% but less than 99.96%\n5.40% 99.96% to 100.00%\n______________________________________________________________________________\n______________________________________________________________________________\nFund Adequacy Percentage Ratio V C\n110.00% but less than 125%\nTax Rate Cumulative Taxable Payroll Limits\n1.38% 0.00% but less than 10.00%\n1.48% 10.00% but less than 15.00%\n1.58% 15.00% but less than 20.00%\n1.68% 20.00% but less than 24.00%\n1.78% 24.00% but less than 28.00%\n1.88% 28.00% but less than 32.00%\n1.98% 32.00% but less than 36.00%\n2.08% 36.00% but less than 40.00%\n2.18% 40.00% but less than

68% 20.00% but less than 24.00%\n1.78% 24.00% but less than 28.00%\n1.88% 28.00% but less than 32.00%\n1.98% 32.00% but less than 36.00%\n2.08% 36.00% but less than 40.00%\n2.18% 40.00% but less than 44.00%\n2.28% 44.00% but less than 48.00%\n2.38% 48.00% but less than 52.00%\n2.48% 52.00% but less than 56.00%\n2.58% 56.00% but less than 60.00%\n2.68% 60.00% but less than 64.00%\n2.78% 64.00% but less than 68.00%\n2.88% 68.00% but less than 72.00%\n2.98% 72.00% but less than 76.00%\n3.08% 76.00% but less than 80.00%\n3.18% 80.00% but less than 84.00%\n3.28% 84.00% but less than 88.00%\n3.38% 88.00% but less than 92.00%\n3.48% 92.00% but less than 95.00%\n3.58% 95.00% but less than 97.00%\n3.68% 97.00% but less than 98.20%\n3.78% 98.20% but less than 99.00%\n3.88% 99.00% but less than 99.40%\n4.08% 99.40% but less than 99.60%\n4.28% 99.60% but less than 99.70%\n4.48% 99.70% but less than 99.78%\n4.68% 99.78% but less than 99.85%\n4.88% 99.85% but less than 99.91%\n5.08% 99.91% but less than 99.96%\n5.40% 99.96% to

99.60%\n4.28% 99.60% but less than 99.70%\n4.48% 99.70% but less than 99.78%\n4.68% 99.78% but less than 99.85%\n4.88% 99.85% but less than 99.91%\n5.08% 99.91% but less than 99.96%\n5.40% 99.96% to 100.00%\n______________________________________________________________________________\n______________________________________________________________________________\nFund Adequacy Percentage Ratio VI C\n100.00% but less than 110%\nTax Rate Cumulative Taxable Payroll Limits\n1.68% 0.00% but less than 10.00%\n1.78% 10.00% but less than 15.00%\n1.88% 15.00% but less than 20.00%\n1.98% 20.00% but less than 25.00%\n2.08% 25.00% but less than 30.00%\n2.18% 30.00% but less than 35.00%\n2.28% 35.00% but less than 40.00%\n2.38% 40.00% but less than 44.00%\n2.48% 44.00% but less than 48.00%\n2.58% 48.00% but less than 52.00%\n2.68% 52.00% but less than 56.00%\n2.78% 56.00% but less than 60.00%\n2.88% 60.00% but less than 64.00%\n2.98% 64.00% but less than 68.00%\n3.08% 68.00% but less than 72.00%\n3.18% 72.00% but less than 76.00%\n3.28% 76.00% but less than 80.00%\n3.38% 80.00% but less than 84.00%\n3.48% 84.00% but less than 88.00%\n3.58% 88.00% but less than 92.00%\n3.68% 92.00% but less

%\n3.18% 72.00% but less than 76.00%\n3.28% 76.00% but less than 80.00%\n3.38% 80.00% but less than 84.00%\n3.48% 84.00% but less than 88.00%\n3.58% 88.00% but less than 92.00%\n3.68% 92.00% but less than 95.00%\n3.78% 95.00% but less than 97.00%\n3.88% 97.00% but less than 98.20%\n4.08% 98.20% but less than 99.00%\n4.28% 99.00% but less than 99.50%\n4.48% 99.50% but less than 99.70%\n4.68% 99.70% but less than 99.79%\n4.88% 99.79% but less than 99.87%\n5.08% 99.87% but less than 99.94%\n5.40% 99.94% to 100.00%\n______________________________________________________________________________\n______________________________________________________________________________\nFund Adequacy Percentage Ratio VII C\n90.00% but less than 100%\nTax Rate Cumulative Taxable Payroll Limits\n1.88% 0.00% but less than 10.00%\n1.98% 10.00% but less than 15.00%\n2.08% 15.00% but less than 20.00%\n2.18% 20.00% but less than 25.00%\n2.28% 25.00% but less than 30.00%\n2.38% 30.00% but less than 35.00%\n2.48% 35.00% but less than 40.00%\n2.58% 40.00% but less than 45.00%\n2.68% 45.00% but less than 50.00%\n2.78% 50.00% but less than 55.00%\n2.88% 55.00% but less than 60.00%\n2.98% 60.00% but less than

48% 35.00% but less than 40.00%\n2.58% 40.00% but less than 45.00%\n2.68% 45.00% but less than 50.00%\n2.78% 50.00% but less than 55.00%\n2.88% 55.00% but less than 60.00%\n2.98% 60.00% but less than 64.00%\n3.08% 64.00% but less than 68.00%\n3.18% 68.00% but less than 72.00%\n3.28% 72.00% but less than 76.00%\n3.38% 76.00% but less than 80.00%\n3.48% 80.00% but less than 84.00%\n3.58% 84.00% but less than 88.00%\n3.68% 88.00% but less than 92.00%\n3.78% 92.00% but less than 95.00%\n3.88% 95.00% but less than 97.00%\n4.08% 97.00% but less than 98.20%\n4.28% 98.20% but less than 99.00%\n4.48% 99.00% but less than 99.50%\n4.68% 99.50% but less than 99.70%\n4.88% 99.70% but less than 99.84%\n5.08% 99.84% but less than 99.93%\n5.40% 99.93% to 100.00%\n______________________________________________________________________________\n______________________________________________________________________________\nFund Adequacy Percentage Ratio VIII C\nUnder 90%\nTax Rate Cumulative Taxable Payroll Limits\n2.08% 0.00% but less than 10.00%\n2.18% 10.00% but less than 15.00%\n2.28% 15.00% but less than 20.00%\n2.38% 20.00% but less than 25.00%\n2.48% 25.00% but less than 30.00%\n2.58% 30.00%

roll Limits\n2.08% 0.00% but less than 10.00%\n2.18% 10.00% but less than 15.00%\n2.28% 15.00% but less than 20.00%\n2.38% 20.00% but less than 25.00%\n2.48% 25.00% but less than 30.00%\n2.58% 30.00% but less than 35.00%\n2.68% 35.00% but less than 40.00%\n2.78% 40.00% but less than 45.00%\n2.88% 45.00% but less than 50.00%\n2.98% 50.00% but less than 55.00%\n3.08% 55.00% but less than 60.00%\n3.18% 60.00% but less than 65.00%\n3.28% 65.00% but less than 70.00%\n3.38% 70.00% but less than 75.00%\n3.48% 75.00% but less than 80.00%\n3.58% 80.00% but less than 84.00%\n3.68% 84.00% but less than 88.00%\n3.78% 88.00% but less than 92.00%\n3.88% 92.00% but less than 95.00%\n4.08% 95.00% but less than 97.00%\n4.28% 97.00% but less than 98.20%\n4.48% 98.20% but less than 99.00%\n4.68% 99.00% but less than 99.50%\n4.88% 99.50% but less than 99.80%\n5.08% 99.80% but less than 99.92%\n5.40% 99.92% to 100.00%\n______________________________________________________________________________\n(2) Notwithstanding the tax rate imposed by ORS 657.462, each employer subject to this chapter, other than employers whose assigned tax rate is 5.4 percent, shall pay to the Employment Department, for the

otwithstanding the tax rate imposed by ORS 657.462, each employer subject to this chapter, other than employers whose assigned tax rate is 5.4 percent, shall pay to the Employment Department, for the first calendar quarter of each odd-numbered year, an amount equal to:\n(a) Three one-hundredths of a percent of wages subject to tax under this chapter for that calendar quarter. All such moneys shall be paid and collected in the same manner and at the same time as unemployment compensation taxes under this chapter, unless the Director of the Employment Department prescribes otherwise. After deduction of the actual shared costs of the department in collecting the amounts under this paragraph, all such moneys shall be paid into the Wage Security Fund. Except as provided in paragraph (b) of this subsection, moneys due pursuant to this section but not received by the department for payment to the Wage Security Fund by June 30 of each odd-numbered year shall be paid into the Unemployment Compensation Trust Fund; and\n(b) Nine one-hundredths of a percent of wages subject to tax under this chapter for that calendar quarter.

of each odd-numbered year shall be paid into the Unemployment Compensation Trust Fund; and\n(b) Nine one-hundredths of a percent of wages subject to tax under this chapter for that calendar quarter. All such moneys shall be paid and collected in the same manner and at the same time as unemployment compensation taxes under this chapter, unless the director prescribes otherwise. After deduction of the actual shared costs of the department in collecting the amounts under this paragraph, all such moneys shall be paid into the Supplemental Employment Department Administration Fund. [1985 c.409 §2; 1989 c.554 §1; 1995 c.213 §1; 2001 c.885 §1; 2005 c.183 §6; 2021 c.638 §6]\nNote:\n657.439 was added to and made a part of ORS chapter 657 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.