2007 Oregon Code - Chapter 657 :: Chapter 657 - Unemployment Insurance
Chapter 657 —
Unemployment Insurance
2007 EDITION
UNEMPLOYMENT INSURANCE
LABOR, EMPLOYMENT; UNLAWFUL DISCRIMINATION
DEFINITIONS
657.005Â Â Â Â Short
title
657.010Â Â Â Â General
definitions
657.015Â Â Â Â Employee
657.020Â Â Â Â Employing
unit
657.025Â Â Â Â Employer
657.030Â Â Â Â Employment
generally; educational, hospital, nursing, student service exclusions
657.035Â Â Â Â Employment;
effect of place of performance of service
657.040Â Â Â Â Employment;
when service for pay excluded; independent contractors
657.043Â Â Â Â Employment;
golf course caddy service excluded; exceptions
657.044Â Â Â Â Employment;
service by partners and corporate officers and directors who are family members
excluded; exceptions
657.045Â Â Â Â Employment;
agricultural labor excluded; exceptions
657.047Â Â Â Â Employment;
transportation of logs, poles and piling and lessor of for-hire carriers
excluded; exceptions
657.048Â Â Â Â Employment;
language translators or interpreters excluded; exceptions
657.050Â Â Â Â Employment;
domestic service, child care service and certain service not in course of
employerÂ’s trade excluded; exceptions
657.053Â Â Â Â Employment;
certain service on fishing boat excluded
657.056Â Â Â Â Employment;
maritime service
657.060Â Â Â Â Employment;
family service and foster care excluded
657.065Â Â Â Â Employment;
governmental service excluded; exceptions
657.067Â Â Â Â Employment;
community work and training programs excluded; work study, work experience and
work incentive programs excluded; exceptions
657.072Â Â Â Â Employment;
certain nonprofit services excluded
657.075Â Â Â Â Employment;
service under Railroad Unemployment Insurance Act excluded
657.078Â Â Â Â Employment;
stringer, correspondent and photographer services for media excluded
657.080Â Â Â Â Employment;
news delivery service excluded
657.085Â Â Â Â Employment;
service by certain agents, brokers, producers and salespersons excluded
657.087Â Â Â Â Employment;
service by individuals soliciting contracts for home improvements and consumer
goods sales excluded
657.090Â Â Â Â Employment;
petroleum products distributors excluded
657.091Â Â Â Â Employment;
food product demonstrators excluded
657.092Â Â Â Â Employment;
nonprofit organization employees and contestants excluded
657.094Â Â Â Â Employment;
down-river boating activities excluded
657.095Â Â Â Â Payroll
657.097Â Â Â Â Political
subdivision
657.100Â Â Â Â Unemployment;
rules
657.105Â Â Â Â Wages;
generally
657.115Â Â Â Â Wages;
exclusion of fringe benefits
657.117Â Â Â Â Wages;
inclusion of federal taxes and tips
657.120Â Â Â Â Wages;
exclusion of retirement benefits
657.125Â Â Â Â Wages;
exclusion of disability benefits
657.130Â Â Â Â Wages;
exclusion of payments from certain trusts and annuities
657.135Â Â Â Â Wages;
exclusion of payments to persons over 65
657.140Â Â Â Â Wages;
exclusion of assistance to individuals under community work and training
program
BENEFITS AND CLAIMS
(Income Tax Consequences of Benefits)
657.144Â Â Â Â Notice
to individual of effect of filing claim for benefits
657.146Â Â Â Â Withholding
from benefits for tax purposes; rules
657.148Â Â Â Â Compliance
with federal requirements for collection and payment of federal taxes
(Generally)
657.150Â Â Â Â Amount
of benefits; length of employment and wages necessary to qualify for benefits;
rules
657.152Â Â Â Â Adjusting
benefits to even dollar amounts
657.155Â Â Â Â Benefit
eligibility conditions; rules
657.156Â Â Â Â Reemployment
service assistance; eligibility; rules
657.158Â Â Â Â Self-employment
assistance; eligibility; amounts payable; rules
657.159Â Â Â Â Claimants
required to submit job qualifications to Oregon State Employment Service; use
of information; referring claimant to available jobs
657.165Â Â Â Â Waiting
period eligibility, condition, limitation
657.167Â Â Â Â Amount
and time period for payment of benefits to educational institution employees
657.170Â Â Â Â Extending
base year; limitation
657.176Â Â Â Â Grounds
and procedure for disqualification; rules
657.179Â Â Â Â Eligibility
of individuals participating in certain federally approved training
657.184Â Â Â Â Benefits
payable for service by aliens
657.186Â Â Â Â Benefits
payable for service by athletes
657.190Â Â Â Â Suitable
work; factors to consider
657.195Â Â Â Â Suitable
work; exceptions
657.200Â Â Â Â Labor
dispute disqualification; exceptions
657.205Â Â Â Â Deduction
of retirement pay; exceptions
657.210Â Â Â Â Disqualification
in other jurisdictions
657.213Â Â Â Â Ineligibility
for benefits upon conviction of fraud in obtaining benefits
657.215Â Â Â Â Disqualification
for misrepresentation
657.221Â Â Â Â Ineligibility
for benefits of certain educational institution personnel
657.222Â Â Â Â Notice
to educational institution personnel of change in law on benefit eligibility
657.255Â Â Â Â Method
of payment of benefits; payment of benefits due deceased person; rules
657.260Â Â Â Â Filing
claims for benefits; employer to post statements concerning claim regulations;
rules
657.265Â Â Â Â Notice
of claim filing to employing units
657.266Â Â Â Â Initial
determination of eligibility and amount of benefits; notice to affected
parties; cancellation of determination; determination becomes final when
hearing not requested
657.267Â Â Â Â Allowing
or denying claim; notice of denial; amended decision; appeal
657.268Â Â Â Â Filing
information on issues not previously decided; claim reexamination; notice of
reasons for decision
657.269Â Â Â Â Decision
becomes final without request for hearing
657.270Â Â Â Â Hearing;
application for review; dismissal of request for hearing
657.273Â Â Â Â Restriction
on use of findings, orders and judgments in other proceedings
657.275Â Â Â Â Review
by Employment Appeals Board
657.280Â Â Â Â General
procedure and records concerning disputed claims
657.282Â Â Â Â Judicial
review of decisions under ORS 657.275
657.290Â Â Â Â Continuous
jurisdiction of director; reconsideration of previous decisions
657.295Â Â Â Â Witness
fees; disputed claim expenses; counsel; fees
657.300Â Â Â Â False
statements or failure to report material fact by employer
657.306Â Â Â Â Combining
decision on claim for benefits with decision on recovery of benefits
657.310Â Â Â Â Recovery
or deduction of benefits paid because of misrepresentation by recipient;
penalty
657.315Â Â Â Â Recovery
or deduction of benefits paid erroneously
657.317Â Â Â Â Waiving
recovery of benefits; effect of finding of noncompliance with federal law
657.320Â Â Â Â Cancellation
of unrecoverable benefits
(Extended Benefits)
657.321Â Â Â Â Definitions
for ORS 657.321 to 657.329
657.323Â Â Â Â ORS
657.321 to 657.329 supersede inconsistent provisions of this chapter
657.325Â Â Â Â Extended
benefits; eligibility; amount
657.326Â Â Â Â Adjustment
of extended benefits to be received when benefit year ends within extended
benefit period
657.327Â Â Â Â Notice
of effectiveness of extended benefits; employers not to be charged for extended
benefits
657.329Â Â Â Â Applicability
of ORS 657.321 to 657.329
(Additional Benefits)
657.331    “Additional
benefits” and “additional benefit period” defined
657.332Â Â Â Â Eligibility
for benefits; maximum amount
657.333Â Â Â Â Charging
employerÂ’s account for benefits; reimbursing employer payments
657.334Â Â Â Â Limitation
on period for which benefits paid
DISLOCATED WORKER PROGRAM
657.335Â Â Â Â Definitions
for ORS 657.335 to 657.360
657.337Â Â Â Â Policy
657.340Â Â Â Â Eligibility
for benefits
657.342Â Â Â Â Application
of eligibility criteria
657.345Â Â Â Â Approval
of programs by director
657.350Â Â Â Â Rules
for administering training program
657.355Â Â Â Â Denial
of benefits to trainees subject to review
657.357Â Â Â Â Apprenticeship
program participants eligible for benefits; conditions
657.360Â Â Â Â When
employer charged for benefits
SHARED WORK PLANS
657.370Â Â Â Â Definitions
for ORS 657.370 to 657.390
657.375Â Â Â Â Plan
applications; approval by director
657.380Â Â Â Â Eligibility
of employees; benefit limitation
657.385Â Â Â Â Method
of paying benefits; amount; disqualification; applicability of law to shared
work plans; rules
657.390Â Â Â Â Reimbursement
to Unemployment Compensation Trust Fund of shared work benefits paid; use of
benefit charges
RECOVERY OF BENEFITS OBTAINED BY FRAUD
657.392Â Â Â Â Benefits
subject to recovery as lien on real or personal property
657.394Â Â Â Â Filing
of lien statement or warrant
657.396Â Â Â Â Alternative
to civil collection action; procedure
657.398Â Â Â Â Release,
compromise or satisfaction of lien
657.400Â Â Â Â Employment
Department Special Fraud Control Fund
CONTRIBUTIONS BY EMPLOYERS; COVERAGE; RATE
657.405    “Computation
date” defined for ORS 657.430 to 657.463 and 657.471 to 657.485
657.410Â Â Â Â Minimum
wage for employee without fixed wage
657.415Â Â Â Â When
employer ceases to be subject to this chapter
657.425Â Â Â Â Election
of coverage for services that do not constitute employment as defined in this
chapter
657.430Â Â Â Â Tax
rates based on experience
657.435Â Â Â Â Base
rate for first year
657.439Â Â Â Â Wage
Security Program funding
657.457Â Â Â Â Penalty
when employer fails to file contribution reports and pay contributions when
due; notice of failure; waiver; rules
657.458Â Â Â Â Definitions
for employer tax rate computations
657.459Â Â Â Â Computation
of Fund Adequacy Percentage Ratio
657.462Â Â Â Â Computation
of benefit ratio; grouping employers within cumulative taxable payroll
percentage limits; assignment of rates
657.463Â Â Â Â Tax
rate schedules
657.467Â Â Â Â Amounts
included in fund adequacy percentage ratio computations
657.471Â Â Â Â Manner
of charging benefits to employer; request for relief from charges
657.473Â Â Â Â Statement
of benefits charged to employerÂ’s account
657.475Â Â Â Â Where
a number of the same workers are normally employed by several employers;
records; contributions; charging benefits
657.477Â Â Â Â Related
corporations as common paymaster; treatment of compensation for services
657.480Â Â Â Â Effect
of transfer of trade or business; partial transfer; penalties; rules
657.485Â Â Â Â Notice
of rate; request for hearing; procedure for redetermination
657.487Â Â Â Â Judicial
review of decisions under ORS 657.485
657.490Â Â Â Â Employer
or employee has no prior right to employerÂ’s contributions
657.495Â Â Â Â Fraud
in lowering contributions
COLLECTION OF TAXES
657.504Â Â Â Â Applicability
of noncharging provisions
657.505Â Â Â Â Payment
of and liability for taxes; rules
657.506Â Â Â Â Reports
and taxes for musicians under contract; applicability
657.507Â Â Â Â EmployerÂ’s
security for payment of contributions
657.508Â Â Â Â Failure
to comply with ORS 657.507
657.509Â Â Â Â Taxes
from political subdivisions and peopleÂ’s utility districts; election; effect of
canceling election; applicability of noncharging provisions
657.510Â Â Â Â Refunds
657.513Â Â Â Â Political
subdivision contribution payments from Local Government Employer Benefit Trust
Fund
657.515Â Â Â Â Delinquent
taxes; interest; civil penalties; collection by civil action; settlement
657.517Â Â Â Â Authority
of director to compromise or adjust debts or overpayments; determination of
uncollectible amounts
657.520Â Â Â Â Claims
for contribution preferred
657.525Â Â Â Â Lien
on subjects and products of labor for which contributions are due
657.530Â Â Â Â Lien
on property used in connection with employment on which contributions are due
657.535Â Â Â Â Liens
under ORS 657.525 or 657.530; priority; filing statement of lien; foreclosure
657.540Â Â Â Â Lien
on property of defaulting employer; recording; priority; foreclosure
657.542Â Â Â Â Filing
liens and warrants with Secretary of State
657.545Â Â Â Â Release
of ORS 657.540 lien by filing security
657.552Â Â Â Â Limitations
on notices of assessment and on actions to collect contributions, interest and
penalties
657.555Â Â Â Â Authority
to release, compromise or satisfy liens
657.557Â Â Â Â Remedies
for collection of contributions not exclusive; prevailing party in civil action
to recover costs
657.560Â Â Â Â Joining
director in actions involving title of property subject to directorÂ’s lien
657.565Â Â Â Â Unlawful
practices of employer
657.571Â Â Â Â Quarterly
or annual tax report; form; filing with Department of Revenue
657.575Â Â Â Â Repayment
of default by nonprofit employing unit; conditions
EMPLOYMENT DEPARTMENT; ADMINISTRATION
GENERALLY
657.601Â Â Â Â Employment
Department
657.608Â Â Â Â Director;
term; duties; compensation
657.610Â Â Â Â Director;
powers and duties generally; rules
657.615Â Â Â Â Investigations
and recommendations to legislature
657.620Â Â Â Â Determination
of adequate fund reserve; modification of benefits and eligibility regulations
in case of emergency
657.625Â Â Â Â Publication
of rules, reports and information on Employment Department law
657.630Â Â Â Â Quasi-judicial
powers in administrative hearings
657.635Â Â Â Â Circuit
court to enforce obedience to subpoenas
657.640Â Â Â Â Attorney
General to represent director
657.642Â Â Â Â Supplementary
remedies for collection of taxes, interest and penalties; use of warrants;
execution by sheriff
657.646Â Â Â Â Use
of warrant to collect amount of judgment
657.652Â Â Â Â Certificate
as evidence in proceeding
657.655Â Â Â Â Certified
copies of records as evidence
657.657Â Â Â Â Acquisition
of land and offices
657.660Â Â Â Â Records
and reports of employing units
657.663Â Â Â Â Penalty
for failure by employer to file reports; amount; collection procedure; review
of penalty
657.665Â Â Â Â Confidentiality
of information
657.673Â Â Â Â Disclosure
of wage information to consumer reporting agency; conditions
657.676Â Â Â Â Reconsideration
of determinations; conditions; rules; hearing and review
657.679Â Â Â Â Determination
that employing unit or employment is subject to this chapter; notice;
application for hearing
657.681Â Â Â Â Computation
and assessment of employer contributions and interest; jeopardy assessments;
application for hearing
657.682Â Â Â Â Assessments
against reorganized business entity
657.683Â Â Â Â Hearings
on actions under ORS 657.480, 657.679, 657.681 and 657.682; decision of
administrative law judge; amendment of decision
657.684Â Â Â Â Judicial
review of decisions under ORS 657.683
657.685Â Â Â Â Employment
Appeals Board; confirmation; quorum; meetings; duties; staffing; rules
657.690Â Â Â Â Employment
Appeals Board powers
657.695Â Â Â Â Employment
Department Advisory Council; members; compensation and expenses
657.700Â Â Â Â Special
councils for program development
657.705Â Â Â Â
657.710Â Â Â Â Free
public employment offices; contracts relating to workforce investment system;
public agencies to provide information on job vacancies
657.715Â Â Â Â Wagner-Peyser
Act accepted
657.720Â Â Â Â Cooperation
with federal agencies, political subdivisions or private organizations in
maintaining public employment service
657.725Â Â Â Â Employment
districts
INFORMATION SYSTEMS
657.730Â Â Â Â Labor
market information system; rules
657.732Â Â Â Â Interagency
Shared Information System; limitation on new information; rules
657.734Â Â Â Â Performance
Reporting Information System; rules
657.736Â Â Â Â Occupational
Program Planning System
RECIPROCAL AND COOPERATION AGREEMENTS
657.755Â Â Â Â Cooperation
with federal agencies administering unemployment insurance laws
657.757Â Â Â Â Cooperation
with federal agencies administering training or retraining programs and other
assistance
657.760Â Â Â Â Reciprocal
agreements on coverage and collection of contributions
657.765Â Â Â Â Reciprocal
agreements concerning payroll taxes for out-of-state work
657.770Â Â Â Â Reciprocal
agreements concerning wages used as basis for benefits
657.775Â Â Â Â Cooperation
with other states on reciprocal basis for collection of contributions
657.780Â Â Â Â Agreements
with governmental agencies to withhold benefits for child support obligations;
rules
FUNDS
657.783Â Â Â Â Supplemental
Employment Department Administration Fund
657.785Â Â Â Â Agreement
for Interstate Reciprocal Overpayment Recovery Arrangement
657.805Â Â Â Â Unemployment
Compensation Trust Fund
657.807Â Â Â Â Advances,
under title XII of Social Security Act, to Unemployment Compensation Trust Fund
657.810Â Â Â Â Deposit
and use of fund
657.812Â Â Â Â Use
of moneys credited to Unemployment Trust Fund by Secretary of the Treasury
657.813Â Â Â Â Use
of moneys made available under Social Security Act for administrative expenses
657.815Â Â Â Â Unemployment
Compensation Benefit Fund
657.820Â Â Â Â Unemployment
Compensation Administration Fund
657.822Â Â Â Â Employment
Department Special Administrative Fund
657.823Â Â Â Â Employment
Tax Guarantee Fund
657.825Â Â Â Â Expenditure
of federal funds; restitution of moneys lost or improperly expended
657.830Â Â Â Â State
Treasurer as custodian of funds
657.840Â Â Â Â Federal
Advance Interest Repayment Fund; assessment of tax; applicability
MISCELLANEOUS PROVISIONS
657.855Â Â Â Â Benefits
not assignable; waiver of rights invalid
657.860Â Â Â Â Agreement
of employee to pay contributions void
657.865Â Â Â Â No
vested rights
657.870Â Â Â Â When
operation of this chapter ceases
657.875Â Â Â Â Extending
period for appeal in certain claim and contribution matters
657.880Â Â Â Â Health
care coverage for unemployed individuals; deduction of benefits
657.885    “Health
care coverage” defined
657.895Â Â Â Â Unemployment
compensation programs under federal authority
657.925Â Â Â Â
PENALTIES
657.990Â Â Â Â Penalties
DEFINITIONS
     657.005
Short title. This chapter
shall be known and may be cited as the Employment Department Law. [Amended by
1959 c.583 §14; 1993 c.344 §2]
     657.010
General definitions. As used
in this chapter, unless the context requires otherwise:
     (1) “Base year” means the first four of
the last five completed calendar quarters preceding the benefit year.
     (2) “Benefits” means the money allowances
payable to unemployed persons under this chapter.
     (3) “Benefit year” means a period of 52
consecutive weeks commencing with the first week with respect to which an
individual files an initial valid claim for benefits, and thereafter the 52
consecutive weeks period beginning with the first week with respect to which
the individual next files an initial valid claim after the termination of the
individualÂ’s last preceding benefit year except that the benefit year shall be
53 weeks if the filing of an initial valid claim would result in overlapping
any quarter of the base year of a previously filed initial valid claim.
     (4) “Calendar quarter” means the period of
three consecutive calendar months ending on March 31, June 30, September 30 or
December 31, or the approximate equivalent thereof, as the Director of the
Employment Department may, by regulation, prescribe.
     (5) “Contribution” or “contributions”
means the taxes, as defined in subsection (13) of this section, that are the
money payments required by this chapter, or voluntary payments permitted, to be
made to the Unemployment Compensation Trust Fund.
     (6) “Educational institution,” including
an institution of higher education as defined in subsection (9) of this
section, means an institution:
     (a) In which participants, trainees or
students are offered an organized course of study or training designed to
transfer to them knowledge, skills, information, doctrines, attitudes or
abilities from, by or under the guidance of an instructor or teacher;
     (b) That is accredited, registered,
approved, licensed or issued a permit to operate as a school by the Department
of Education or other government agency, or that offers courses for credit that
are transferable to an approved, registered or accredited school;
     (c) In which the course or courses of
study or training that it offers may be academic, technical, trade or
preparation for gainful employment in a recognized occupation; and
     (d) In which the course or courses of
study or training are offered on a regular and continuing basis.
     (7) “Employment office” means a free
public employment office or branch thereof, operated by this state or
maintained as a part of a state-controlled system of public employment offices.
     (8) “Hospital” means an organization that
has been licensed, certified or approved by the Department of Human Services as
a hospital.
     (9) “Institution of higher education”
means an educational institution that:
     (a) Admits as regular students only
individuals having a certificate of graduation from a high school, or the
recognized equivalent of such a certificate;
     (b) Is legally authorized in this state to
provide a program of education beyond high school;
     (c) Provides an educational program for
which it awards a bachelorÂ’s or higher degree, or provides a program that is
acceptable for full credit toward such a degree, a program of post-graduate or
post-doctoral studies, or a program of training to prepare students for gainful
employment in a recognized occupation; and
     (d) Is a public or other nonprofit
institution.
     (10) “Internal Revenue Code” means the
federal Internal Revenue Code, as amended and in effect on December 31, 2006.
     (11) “Nonprofit employing unit” means an
organization, or group of organizations, described in section 501(c)(3) of the
Internal Revenue Code that is exempt from income tax under section 501(a) of
the Internal Revenue Code.
     (12) “State” includes, in addition to the
states of the
     (13) “Taxes” means the money payments to
the Unemployment Compensation Trust Fund required, or voluntary payments
permitted, by this chapter.
     (14) “Valid claim” means any claim for
benefits made in accordance with ORS 657.260 if the individual meets the
wages-paid-for-employment requirements of ORS 657.150.
     (15) “Week” means any period of seven
consecutive calendar days ending at midnight, as the director may, by
regulation, prescribe. The director may by regulation prescribe that a “week”
shall be “in,” “within,” or “during” the calendar quarter that includes the
greater part of such week. [Amended by 1959 c.642 §1; 1961 c.252 §1; 1963 c.13 §1;
1969 c.597 §174; 1971 c.463 §1; 1977 c.241 §1; 1983 c.528 §1; 1993 c.344 §3;
2005 c.218 §3; 2007 c.614 §16]
     657.015
Employee. As used in this
chapter, unless the context requires otherwise, “employee” means any person,
including aliens and minors, employed for remuneration or under any contract of
hire, written or oral, express or implied, by an employer subject to this
chapter in an employment subject to this chapter. “Employee” does not include a
person who volunteers or donates services performed for no remuneration or
without expectation or contemplation of remuneration as the adequate
consideration for the services performed for a religious or charitable
institution or a governmental entity. [Amended by 1999 c.734 §1]
     657.020
Employing unit. (1) As used
in this chapter, unless the context requires otherwise, “employing unit” means:
     (a) Any individual or type of
organization, including any partnership, association, limited liability
company, limited liability partnership, trust, estate, joint stock company,
insurance company or corporation, whether domestic or foreign, or the receiver,
trustee in bankruptcy, trustee, or successor thereof, or the legal
representative of a deceased person, who has or had in its employ one or more
individuals performing services for it within this state.
     (b) This state, including every state
officer, board, commission, department, institution, branch and agency of the
state government.
     (c) Any people’s utility district.
     (d) Any political subdivision.
     (e) Any Indian tribe or subdivision,
subsidiary or business enterprise wholly owned by an Indian tribe.
     (2) All individuals performing services
within this state for any employing unit that maintains two or more separate
establishments within this state are deemed to be employed by a single
employing unit for all the purposes of this chapter, except that for the
purposes of this chapter each of the various agencies, boards, commissions,
departments, institutions and political subdivisions of this state shall be
deemed separate employing units. [Amended by 1955 c.655 §1; 1957 c.682 §1; 1959
c.398 §1; 1973 c.715 §1; 1977 c.295 §1; 1995 c.93 §37; 1997 c.646 §14; 2001
c.572 §1]
     657.025
Employer. (1) As used in
this chapter, unless the context requires otherwise, “employer” means any
employing unit which employs one or more individuals in an employment subject
to this chapter in each of 18 separate weeks during any calendar year, or in
which the employing unitÂ’s total payroll during any calendar quarter amounts to
$1,000 or more.
     (2) Whenever any helper, assistant or
employee of an employer engages any other person in the work that the helper,
assistant or employee is doing for the employer, with the employerÂ’s actual,
constructive or implied knowledge, the employer shall, for all purposes of this
chapter, be deemed the employer of the other person, whether the other person
is paid by the helper, assistant or employee or by the employer. All persons
employed by an employer in all of the employerÂ’s several places of employment
maintained within the state shall be treated as employed by a single employer
for the purposes of this chapter. [Amended by 1953 c.494 §1; 1955 c.655 §2;
1959 c.405 §1; 1971 c.463 §2; 1973 c.300 §1; 1975 c.257 §1; 1981 c.77 §1; 2007
c.46 §1]
     657.030
Employment generally; educational, hospital, nursing, student service
exclusions. (1) As used in
this chapter, unless the context requires otherwise, and subject to ORS
657.035, 657.040 and 657.045 to 657.094, or any other section which excludes
services from the term “employment,” “employment” means service for an
employer, including service in interstate commerce, within or outside of the
United States, performed for remuneration or under any contract of hire,
written or oral, express or implied.
     (2) Notwithstanding any other provisions
of this chapter, “employment” shall include service:
     (a) Which is subject to the tax imposed by
the Federal Unemployment Tax Act; or
     (b) Which is required to be covered under
this chapter as a condition for employers to receive a full tax credit against
the tax imposed by the Federal Unemployment Tax Act.
     (3) Notwithstanding subsections (1) and
(2) of this section, “employment” does not include:
     (a) Service performed in the employ of a
school, college or university, if such service is performed by a student who is
enrolled and is regularly attending classes at such school, college or
university, or by the spouse of such a student, if such spouse is advised at
the time such spouse commences to perform such service, that the employment of
such spouse to perform such service is provided under a program to provide
financial assistance to such student by such school, college, or university,
and such employment will not be covered by any program of unemployment
insurance.
     (b) Service performed in the employ of a
hospital, if such service is performed by a patient of such hospital.
     (c) Service performed as a student nurse
in the employ of a hospital or a nursesÂ’ training school by an individual who
is enrolled in a nursesÂ’ training school chartered or approved pursuant to the
laws of this state.
     (d) Service performed by an individual who
is enrolled at a nonprofit or public educational institution which normally
maintains a regular faculty and curriculum and normally has a regularly
organized body of students in attendance at the place where its educational
activities are carried on as a student in a full-time program, taken for credit
at such institution, which combines academic instruction with work experience,
if such service is an integral part of such program, and such program has been
approved by the Director of the Employment Department, and such institution has
so certified to the employer, except that this paragraph shall not apply to
service performed in a program established for or on behalf of an employer or
group of employers.
     (e) Service performed by a full-time
student in the employ of an organized camp described in section 3306(c)(20) of
the Internal Revenue Code:
     (A) If such camp:
     (i) Did not operate for more than seven
months in the calendar year and did not operate more than seven months in the
preceding calendar year; or
     (ii) Had average gross receipts for any
six months in the preceding calendar year which were not more than 33-1/3
percent of its average gross receipts for the other six months in the preceding
calendar year; and
     (B) If such full-time student performed
services in the employ of such camp for less than 13 calendar weeks in such
calendar year.
     (4) As used in subsection (3)(e) of this
section, an individual shall be treated as a full-time student for any period:
     (a) During which the individual is
enrolled as a full-time student at an educational institution; or
     (b) Which is between academic years or
terms if:
     (A) The individual was enrolled as a
full-time student at an educational institution for the immediately preceding
academic year or term; and
     (B) There is a reasonable assurance that
the individual will be so enrolled for the immediately succeeding academic year
or term after the period described in subparagraph (A) of this paragraph. [Amended
by 1959 c.405 §2; 1971 c.463 §5; 1975 c.257 §2; 1981 c.77 §2; 1987 c.263 §1]
     657.035
Employment; effect of place of performance of service. (1) The term “employment” includes an
individualÂ’s entire service, performed within, or both within and without, this
state if:
     (a) The service is localized in this
state; or
     (b) The service is not localized in any
state, and such service is not covered under the unemployment compensation law
of any other state, the Virgin Islands or
     (A) The base of operations is in this
state, or if there is no base of operations, then the place from which the
service is directed or controlled is in this state, or
     (B) The base of operations or place from
which such service is directed or controlled is not in any state in which some
part of the service is performed but the individualÂ’s residence is in this
state.
     (2) Service performed within this state
but not covered under subsection (1) of this section is employment subject to
this chapter if taxes are not required and paid with respect to such services
under an unemployment insurance law of any other state or of the federal
government.
     (3) Services not covered under subsection
(1) of this section, and performed entirely without this state, with respect to
no part of which taxes are required and paid under an unemployment insurance
law of any other state or of the federal government, are employment subject to
this chapter if the Director of the Employment Department approves the election
of the employer for whom such services are performed that the entire service of
such individual shall be employment subject to this chapter. Such an election
may be canceled by the employer by filing a written notice with the director
between January 1 and January 15 of any year stating the desire of the employer
to cancel such election or at any time by submitting to the director
satisfactory proof that the services designated in such election are covered by
an unemployment insurance law of another state or of the federal government.
     (4) Service is localized within this state
if:
     (a) The service is performed entirely
within this state; or
     (b) The service is performed both within
and without this state, but the service performed without the state is
incidental to the individualÂ’s service within the state.
     (5) Employment shall include the service
of an individual who is a citizen of the United States, performed outside the
United States (except in Canada or the Virgin Islands), in the employ of an
American employer (other than service which is “employment” under the
provisions of subsection (1) of this section or the parallel provisions of
another stateÂ’s law), if:
     (a) The employer’s principal place of
business in the
     (b) The employer has no place of business
in the
     (A) The employer is an individual who is a
resident of this state; or
     (B) The employer is a corporation which is
organized under the laws of this state; or
     (C) The employer is a partnership or a
trust and the number of the partners or trustees who are residents of this
state is greater than the number who are residents of any one other state; or
     (c) None of the criteria of paragraphs (a)
and (b) of this subsection is met but the employer has elected coverage in this
state or, the employer having failed to elect coverage in any state, the
individual has filed a claim for benefits, based on such service, under the law
of this state.
     (6) An “American employer” for purposes of
this section means a person who is:
     (a) An individual who is a resident of the
     (b) A partnership if two-thirds or more of
the partners are residents of the
     (c) A trust, if all of the trustees are
residents of the
     (d) A corporation organized under the laws
of the
     (7) For the purposes of this section the
term
     657.040
Employment; when service for pay excluded; independent contractors. (1) Services performed by an individual for
remuneration are deemed to be employment subject to this chapter unless and
until it is shown to the satisfaction of the Director of the Employment
Department that the individual is an independent contractor, as that term is
defined in ORS 670.600.
     (2) A finding that an individual performed
services for an employing unit and earned less than the minimum amount
necessary to qualify for benefits under ORS 657.150 based on earnings from that
employing unit may not be considered in determining whether the service is
employment under subsection (1) of this section. [Amended by 1967 c.303 §1;
1981 c.895 §1; 1985 c.225 §1; 1989 c.762 §6; 2005 c.533 §4]
     657.042 [1981 c.895 §3; 1983 c.579 §1; repealed by
1989 c.762 §8 and 1989 c.870 §14]
     657.043
Employment; golf course caddy service excluded; exceptions. “Employment” does not include service
performed by a person as a caddy at a golf course in an established program for
the training and supervision of caddies under the direction of a person who is
an employee of the golf course. However, the provisions of this section do not
apply to services performed for:
     (1) A nonprofit employing unit;
     (2) This state;
     (3) A political subdivision of this state;
or
     (4) An Indian tribe. [1993 c.494 §4; 2001
c.572 §2; 2005 c.218 §8]
     657.044
Employment; service by partners and corporate officers and directors who are
family members excluded; exceptions. (1) As used in this chapter, “employment” does not include service
performed for:
     (a) A corporation by corporate officers
who are directors of the corporation, who have a substantial ownership interest
in the corporation and who are members of the same family if the corporation
elects not to provide coverage for those individuals. The election shall be in
writing and shall be effective on the first day of the calendar quarter in
which the request was submitted.
     (b) A limited liability company by a member,
including members who are managers, as defined in ORS 63.001.
     (c) A limited liability partnership by a
partner as described in ORS chapter 67.
     (2) The provisions of this section do not
apply to service performed for:
     (a) A nonprofit employing unit;
     (b) This state;
     (c) A political subdivision of this state;
or
     (d) An Indian tribe.
     (3) As used in this section, “members of
the same family” means persons who are members of a family as parents,
stepparents, grandparents, spouses, sons-in-law, daughters-in-law, brothers,
sisters, children, stepchildren, adopted children or grandchildren. [1995 c.220
§2; 1997 c.646 §15; 1999 c.59 §195; 2001 c.572 §3; 2003 c.792 §1; 2005 c.218 §9]
     657.045
Employment; agricultural labor excluded; exceptions. (1) “Employment” does not include
agricultural labor unless such labor is performed after December 31, 1977, for
an employing unit who:
     (a) During any calendar quarter in the
current calendar year or the preceding calendar year paid remuneration in cash
of $20,000 or more to individuals employed in agricultural labor; or
     (b) On each of 20 days during the current
calendar year or the preceding calendar year, each day being in a different
calendar week, employed in agricultural labor for some portion of the day (whether
or not at the same moment of time) 10 or more individuals.
     (2) Notwithstanding subsection (1)(a) and
(b) of this section, “employment” does not include services performed before
January 1, 1993, by an individual who is an alien admitted to the United States
to perform agricultural labor pursuant to sections 214(c) and 101(a) (15) (H)
of the Immigration and Nationality Act.
     (3) “Agricultural labor” does not include
services performed for the state or a political subdivision but does include
all services performed:
     (a) On a farm, in the employ of any
person, in connection with cultivating the soil, or in connection with raising
or harvesting any agricultural or horticultural commodity, including the
raising, shearing, feeding, caring for, training and management of livestock,
bees, poultry and fur-bearing animals and wildlife.
     (b) In the employ of the owner or tenant
or other operator of a farm, in connection with the operation, management,
conservation, improvement or maintenance of such farm and its tools and
equipment, or in salvaging timber or clearing land of brush and other debris
left by a hurricane, if the major part of such services is performed on a farm.
     (c) In connection with the production or
harvesting of any commodity defined as an agricultural commodity in section
15(g) of the Federal Agricultural Marketing Act, as amended, or in connection
with the ginning of cotton, or in connection with the operation or maintenance
of ditches, canals, reservoirs or waterways not owned or operated for profit
used exclusively for supplying and storing water for farming purposes.
     (d) 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.
     (4) Subsection (3)(d) of this section does
not apply to service performed in connection with:
     (a) Commercial canning, commercial
freezing or brining of cherries;
     (b) Any agricultural or horticultural
commodity after its delivery to a terminal market for distribution for
consumption; or
     (c) Any activity enumerated in subsection
(3)(d) of this section when performed for an employer also engaged in any
activity enumerated in paragraph (a) or (b) of this subsection.
     (5) “Farms,” as used in this section,
includes stock, dairy, poultry, fruit, fur-bearing animal, 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.
     (6) For the purpose of this section,
service in connection with the raising of forestry-type seedlings is
agricultural labor when performed in a nursery.
     (7)(a) For purposes of this chapter, and
for services performed after December 31, 1977, any individual who is a member
of a crew furnished by a crew leader to perform agricultural labor for any
other person shall be treated as an employee of such crew leader if:
     (A) Such crew leader holds a valid
certificate of registration under the federal Migrant and Seasonal Agricultural
Worker Protection Act; or
     (B) Substantially all the members of such
crew operate or maintain mechanized equipment which is provided by such crew
leader; and
     (C) Such individual is not an employee of
such other persons under the usual common law rules applicable in determining
the employer-employee relationship.
     (b) Any individual who is furnished by a
crew leader to perform agricultural labor for any other person and who is not
treated as an employee of such crew leader under paragraph (a) of this
subsection shall be an employee of such other person and such other person
shall be treated as having paid cash remuneration to such individual in an
amount equal to the amount of cash remuneration paid to such individual by the
crew leader, either on behalf of the crew leader or on behalf of such other
person, for agricultural labor performed for such other person.
     (c) For purposes of this subsection, the
term “crew leader” means an individual who:
     (A) Furnishes individuals to perform
agricultural labor for any other person;
     (B) Pays, either on behalf of the crew
leader or on behalf of such other person, the individuals so furnished by the
crew leader for the agricultural labor performed by them; and
     (C) Has not entered into a written
agreement with such other person under which such individual is designated as
an employee of such other person. [Amended by 1955 c.655 §3; 1957 c.395 §1;
1971 c.463 §7; 1973 c.260 §1; 1977 c.446 §1; 1987 c.263 §2; 1989 c.631 §1; 1993
c.18 §141]
     657.047
Employment; transportation of logs, poles and piling and lessor of for-hire
carriers excluded; exceptions.
(1) As used in this chapter, “employment” does not include:
     (a) Transportation by motor vehicle of
logs, poles and piling by any person who both furnishes and maintains the
vehicle used in such transportation; or
     (b) Transportation performed by motor
vehicle for a for-hire carrier by any person that leases their equipment to a
for-hire carrier and that personally operates, furnishes and maintains the
equipment and provides service thereto.
     (2) For the purposes of this chapter,
services performed in the operation of a motor vehicle specified in subsection
(1) of this section shall be deemed to be performed for the person furnishing
and maintaining the motor vehicle.
     (3) As used in this section “for-hire
carrier” has the meaning given that term in ORS 825.005.
     (4) The provisions of subsections (1) and
(2) of this section do not apply to services performed for:
     (a) A nonprofit employing unit;
     (b) This state;
     (c) A political subdivision of this state;
or
     (d) An Indian tribe. [1963 c.469 §2; 1987
c.891 §3; 1995 c.306 §39; 2001 c.572 §4; 2005 c.218 §10]
     657.048
Employment; language translators or interpreters excluded; exceptions. (1) “Employment” does not include services
performed by language translators or interpreters that are provided for others
through an agent or broker.
     (2) The provisions of this section do not
apply to services performed for:
     (a) A nonprofit employing unit;
     (b) This state;
     (c) A political subdivision of this state;
or
     (d) An Indian tribe. [1997 c.294 §2; 2001
c.572 §5; 2005 c.218 §11]
     657.050
Employment; domestic service, child care service and certain service not in
course of employer’s trade excluded; exceptions. (1) As used in this chapter, “employment”
does not include:
     (a) Domestic service performed in a
private home, local college club or local chapter of a college fraternity or
sorority, unless the domestic service is performed for an employing unit that
paid to individuals employed in the domestic service cash remuneration of
$1,000 or more in a calendar quarter in the current calendar year or the
preceding calendar year.
     (b) Child care service provided through
the Department of Human Services to an individual who is the recipient of
public assistance.
     (c) Service not in the course of the
employerÂ’s trade or business or that does not promote or advance the trade or
business of the employer unless the service is performed in each of 18 weeks in
a calendar year or total payroll for the service is $1,000 or more during any
calendar quarter.
     (d) Child care service provided in the
home of the child care provider by the provider.
     (2) The provisions of subsection (1)(b)
and (d) of this section do not apply to services performed for:
     (a) A nonprofit employing unit;
     (b) This state;
     (c) A political subdivision of this state;
or
     (d) An Indian tribe. [Amended by 1959
c.405 §3; 1975 c.156 §1; 1977 c.446 §2; 1993 c.444 §1; 1995 c.139 §1; 1997 c.58
§1; 2001 c.572 §6; 2005 c.218 §12; 2007 c.46 §2]
     657.053
Employment; certain service on fishing boat excluded. (1) As used in this section:
     (a) “Fish” includes fish or other forms of
aquatic animal life.
     (b) “Boat” includes one or, in the case of
a fishing operation, more than one boat.
     (2) “Employment” does not include service
performed by an individual on a boat engaged in catching fish under an
arrangement with the owner or operator of the boat when, under the arrangement:
     (a) The individual does not receive any
cash remuneration other than as provided in paragraph (c) of this subsection;
     (b) Any cash remuneration does not exceed
$100;
     (c) The individual receives a share of the
boatÂ’s catch of fish or a share of the proceeds from the sale of that catch;
and
     (d) The amount of the individual’s share
depends on the amount of the boatÂ’s catch of fish, but only if the operating
crew of the boat, or each boat from which the individual receives a share in
the case of a fishing operation involving more than one boat, is normally made
up of fewer than 10 individuals. [1999 c.651 §2]
     657.055 [Amended by 1959 c.405 §4; repealed by 1961
c.349 §3]
     657.056
Employment; maritime service.
(1) “Employment” includes an individual’s entire service as an officer or
member of a crew of an American vessel wherever performed and whether in
intrastate or interstate or foreign commerce, if the employer maintains within
this state at the beginning of the pay period an operating office from which
the operations of the vessel are ordinarily and regularly supervised, managed,
directed and controlled.
     (2) The term “employment” shall not
include:
     (a) Services performed as an officer or
member of the crew of a vessel not an American vessel; or
     (b) Services performed by an individual
not a
     (3) “American vessel” means any vessel
documented or numbered under the law of the United States and includes any vessel
which is neither documented nor numbered under the laws of the United States
nor documented under the laws of any foreign country if its crew is employed
solely by one or more citizens or residents of the United States or
corporations organized under the laws of the United States or of any state. [1961
c.349 §2; 1971 c.463 §8]
     657.060
Employment; family service and foster care excluded. (1) “Employment” does not include service
performed by a person in the employ of a son, daughter, or spouse, and service
performed by a child under the age of 18 in the employ of the father or mother.
     (2) “Employment” does not include service
performed as foster care parents certified by the Department of Human Services
or approved by a licensed child caring facility. [Amended by 1975 c.334 §1;
1987 c.857 §1]
     Note: Section 2, chapter 857, Oregon Laws 1987,
provides:
     Sec.
2. If the United States
Secretary of Labor serves notice that the provisions of ORS 657.060, as amended
by section 1 of this Act, fail to meet the requirements of the Social Security
Act or the Federal Unemployment Tax Act, then ORS 657.060 (2) shall no longer
be of any force or effect. [1987 c.857 §2]
     657.065
Employment; governmental service excluded; exceptions. (1) “Employment” does not include service
performed in the employ of the United States Government or any instrumentality
of the United States, except that if the Congress of the United States permits
states to require any instrumentalities of the United States to make payments
into an unemployment fund under a state unemployment insurance law, then, to
the extent permitted by Congress, and after the date such permission becomes
effective, this chapter shall be effective as to such instrumentalities and as
to services performed for such instrumentalities in the same manner, to the
same extent and on the same terms as to all other employers, employing units,
individuals and services. However, if this state is not certified by the
Secretary of Labor under section 3304(c) of title 26, United States Code, for
any year, then the payments required of such instrumentalities with respect to
such year shall be deemed to have been erroneously collected within the meaning
of ORS 657.510 and shall be refunded by the Director of the Employment
Department from the fund in accordance with ORS 657.510.
     (2) “Employment” does not include services
that are performed in the employ of the state, any political subdivision or
instrumentality of the state or an Indian tribe:
     (a) As an elected public official.
     (b) In a position that, under or pursuant
to laws of this state or tribal laws, is designated as a policymaking or
advisory position the performance of the duties of which ordinarily does not
require more than eight hours per week.
     (c) As an employee serving on a temporary
basis in case of fire, storm, earthquake, flood or similar emergency.
     (d) As a member of a legislative body or a
member of the judiciary.
     (e) By an inmate of a custodial or penal
institution when such services are performed for the custodial or penal
institution in which the inmate is confined.
     (f) As a member of the Oregon Army
National Guard or Oregon Air National Guard.
     (3) The provisions of ORS 657.425
permitting election of coverage for services that do not constitute “employment”
do not apply to services performed as an elected public or tribal official.
     (4) Notwithstanding the provisions of ORS
657.025, “employer” means any state government, political subdivision or Indian
tribe employing unit. [Amended by 1955 c.655 §4; 1957 c.682 §2; subsection (2)
enacted as 1957 c.682 §4; 1959 c.398 §2; 1959 c.665 §1; 1961 c.452 §1; 1969
c.275 §1; 1971 c.463 §9; 1973 c.715 §2; 1975 c.156 §2; 1977 c.446 §3; 2001
c.572 §7]
     657.067
Employment; community work and training programs excluded; work study, work
experience and work incentive programs excluded; exceptions. (1) As used in this chapter, “employment”
does not include service performed or participation by applicants, recipients,
beneficiaries, participants, trainees or volunteers:
     (a) In a community work and training
program, as defined in ORS 411.855.
     (b) In an unemployment work-relief or
work-training program when the program is within the meaning of section
3309(b)(5) of the Federal Unemployment Tax Act, as amended.
     (c) In the Work Incentive Program, Title
IV of the Social Security Act (United States Public Law 90-248), as amended.
     (d) In an AmeriCorps service program under
the National and Community Service Act of 1990 (42 U.S.C. 12501 et seq.).
     (2) The exclusions stated in subsection (1)(b)
and (c) of this section do not apply to services performed by an individual
participating in a program that, by federal law or regulation, requires
unemployment insurance coverage to be provided to the individual. [1961 c.631 §6;
1965 c.291 §4; 1967 c.130 §9; 1975 c.107 §2; 1977 c.294 §2; 1979 c.267 §1; 1985
c.565 §87; 1987 c.857 §3; 2005 c.372 §1]
     657.070 [Repealed by 1971 c.463 §20]
     657.072
Employment; certain nonprofit services excluded. “Employment” does not include service
performed for a nonprofit employing unit by an individual receiving
rehabilitation or remunerative work in a facility conducted for the purpose of
carrying out a program of rehabilitation for individuals whose earning capacity
is impaired by age or physical or mental deficiency or injury, or providing
remunerative work for individuals who because of their impaired physical or
mental capacity cannot be readily absorbed in the competitive labor market. [1971
c.463 §4; 1973 c.118 §1; 1977 c.446 §4; 1999 c.59 §196; 2005 c.218 §1]
     657.075
Employment; service under Railroad Unemployment Insurance Act excluded. “Employment” does not include service
performed under the Railroad Unemployment Insurance Act (52 Stat. 1094).
     657.078
Employment; stringer, correspondent and photographer services for media
excluded. “Employment” does
not include services performed by an individual as a stringer, correspondent or
photographer, for print or broadcast media, who submits information, stories or
pictures by the piece or at a flat rate to newspapers, special publications,
television or radio if the individual is free from direction and control over
the means and manner of providing the services. However, this section does not
apply to services performed for a nonprofit employing unit for this state, for
a political subdivision of this state or for an Indian tribe. [2005 c.533 §9;
2007 c.71 §208]
     Note: 657.078 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.
     657.080
Employment; news delivery service excluded. “Employment” does not include service performed by an individual:
     (1) In the delivery or distribution of
newspapers or shopping news, not including delivery or distribution to any
point for subsequent delivery or distribution.
     (2) In the delivery or distribution of
newspapers whose remuneration primarily consists of the difference between the
amount the individual pays or is obligated to pay for the newspapers and the
amount the individual receives or is entitled to receive on distribution or
resale thereof. [Amended by 1975 c.257 §3]
     657.085
Employment; service by certain agents, brokers, producers and salespersons
excluded. “Employment” does
not include service performed by any person as a newspaper advertising
salesperson, real estate broker, principal real estate broker, insurance
producer or securities salesperson or agent to the extent that the person is
compensated by commission. [Amended by 1965 c.131 §1; 1979 c.521 §2; 2001 c.300
§55; 2003 c.364 §53]
     657.087
Employment; service by individuals soliciting contracts for home improvements
and consumer goods sales excluded. “Employment” does not include service performed:
     (1) By individuals soliciting contracts
for home improvements including roofing, siding and alterations of private
homes to the extent that the remuneration consists of commissions, or a share
of the profit realized on each contract; or
     (2) By individuals to the extent that the
compensation consists of commissions, overrides or a share of the profit
realized on orders solicited or sales resulting from the in-person solicitation
of orders for and making sales of consumer goods in the home. [1961 c.320 §2;
1977 c.101 §1]
     657.090
Employment; petroleum products distributors excluded. “Employment” does not include service
performed by an individual or partnership in the wholesale distribution of
petroleum products whose remuneration for such service primarily consists of
the difference between the amount the individual or partnership pays or is
obligated to pay for the petroleum products and the amount the individual or
partnership receives or is entitled to receive from the sale thereof or whose
remuneration for such service primarily consists of commissions. [Amended by
1961 c.252 §7]
     657.091
Employment; food product demonstrators excluded. “Employment” does not include service
performed by individuals who, on a temporary, part-time basis, demonstrate or
give away samples of food products, as part of an advertising or sales
promotion for the product, in stores that sell food at retail and who are not
otherwise directly employed by the manufacturer, distributor or retailer. [1987
c.891 §2]
     657.092
Employment; nonprofit organization employees and contestants excluded. (1) “Employment” does not include service
performed by an individual as a director, designer, performer, musician,
technical crew member, house or business person, contestant, beauty queen or
member of a court for or on behalf of a nonprofit organization in connection
with a symphony, opera, play, pageant, festival, rodeo or similar event
operated by such organization when the remuneration for such service consists
solely of a gratuity, prize, scholarship or reimbursement of expenses.
     (2) As used in this section:
     (a) “Contestant” means a person competing
in a competition in a pageant, festival, rodeo or similar event.
     (b) “Gratuity” means a voluntary return
for a service and does not include commissions or other amounts paid pursuant
to an agreement reached at the time the individual agrees to perform a service
for the organization.
     (c) “Nonprofit organization” means an
organization or group of organizations described in sections 501(c)(3) to
501(c)(10) of the Internal Revenue Code which is exempt from income tax under
section 501(a) of the Internal Revenue Code.
     (d) “Prize” means a reward received for
winning a competition in a pageant, festival, rodeo or similar event.
     (e) “Reimbursement for expenses” means a
payment made in lieu of salary to compensate an individual for transportation
costs to the location of the service and return, and ordinary living expenses
while in the vicinity of the event in which the individual is participating.
     (f) “Scholarship” means a grant provided
for the purpose of paying part of the tuition or other costs of attending an
educational institution or institution of higher education and payable to the
institution of the individual’s choice. [1981 c.636 §2; 1983 c.508 §15; 2007
c.71 §209]
     657.094
Employment; down-river boating activities excluded. “Employment” does not include service
performed by an individual in connection with the transportation of the public
for recreational down-river boating activities on the waters of this state
pursuant to a federal permit when the person furnishes the equipment necessary
for the activity. As used in this section, “recreational down-river boating
activities” means those boating activities for the purpose of recreational
fishing, swimming or sightseeing utilizing a float craft with oars or paddles
as the primary source of power. [1981 c.444 §3]
     657.095
Payroll. (1) As used in this
chapter, unless the context requires otherwise, “payroll” means all wages paid
to employees in any employment subject to this chapter. However, for payroll
tax purposes pursuant to this chapter, “wages” excludes remuneration received
by an employee from each employer in any calendar year that is in excess of an
amount obtained by multiplying the average annual wage for the second preceding
calendar year by 0.80 and rounding the result to the nearest multiple of $100.
The average annual wage shall be determined by dividing the total wages paid by
subject employers during the year by the average monthly employment reported by
subject employers for the year. However, a payroll, as calculated pursuant to
this section, may not in any year be less than the amount in effect during the
preceding calendar year.
     (2) The remuneration paid by an employer
located in this state for work performed in other states by an employee who
works part of the time in a calendar year in this and other states shall be
included in payroll when the work in the other states is covered by
unemployment insurance laws. The Director of the Employment Department shall
prescribe the manner of providing proof of the payment of payroll taxes on the
wages of an employee earned while working in other states. [Amended by 1955
c.655 §6; 1959 c.606 §1; 1965 c.205 §1; 1971 c.463 §10; 1973 c.300 §3; 1973
c.810 §1; 1975 c.354 §1; 1983 c.508 §2; 1995 c.79 §331; 2005 c.183 §4]
     657.097
Political subdivision. As
used in this chapter, “political subdivision” means any county, city, district
organized for public purposes, or any other political subdivision or public
corporation, including any entity organized pursuant to ORS 190.003 to 190.620.
[1957 c.682 §5; 1977 c.446 §5]
     657.100
Unemployment; rules. (1) An
individual is deemed “unemployed” in any week during which the individual
performs no services and with respect to which no remuneration for services
performed is paid or payable to the individual, or in any week of less than
full-time work if the remuneration paid or payable to the individual for
services performed during the week is less than the individualÂ’s weekly benefit
amount.
     (2) For the purposes of ORS 657.155 (1),
an individual who performs full-time services in any week for an employing unit
is not unemployed even though remuneration is neither paid nor payable to the
individual for the services performed; however, nothing in this subsection
shall prevent an individual from meeting the definition of “unemployed” as used
in this section solely by reason of the individualÂ’s performance of volunteer
services without remuneration for a charitable institution or a governmental
entity.
     (3) The Director of the Employment
Department shall prescribe rules as the director deems necessary with respect
to the various types of unemployment. [Amended by 1981 c.77 §3]
     657.105
Wages; generally. (1) As
used in this chapter, unless the context requires otherwise, and subject to ORS
657.115 to 657.140, “wages” means all remuneration for employment, including
the cash value, as determined by the Director of the Employment Department
under the regulations of the director, of all remuneration paid in any medium
other than cash.
     (2) Notwithstanding the provisions of
subsection (1) of this section, noncash remuneration paid for services
performed in agricultural labor or domestic service shall not be considered
remuneration or wages for any purpose under this chapter. [Amended by 1975
c.257 §4; 1977 c.446 §6]
     657.110 [Repealed by 1973 c.300 §15]
     657.115
Wages; exclusion of fringe benefits. (1) “Wages” does not include the amount of any payment made to, or on
behalf of, an individual or any of the individualÂ’s dependents on account of:
     (a) Retirement.
     (b) Sickness or accident disability under
a workersÂ’ compensation law.
     (c) Medical or hospitalization expenses in
connection with sickness or accident disability.
     (d) Death.
     (e) Dependent care assistance furnished
pursuant to a program that meets the requirements of section 129(d) of the
Internal Revenue Code, to the extent the assistance does not exceed the earned
income limitation in section 129(b) of the Internal Revenue Code.
     (2) For purposes of this section, “payment
made” includes amounts paid by an employing unit for insurance or annuities or
into a fund.
     (3) This section does not apply unless the
payment is made under a plan or system established by an employing unit which
makes provision generally:
     (a) For individuals performing service for
it or for such individuals generally and their dependents; or
     (b) For a class or classes of such
individuals or for a class or classes of such individuals and their dependents.
[Amended by 1981 c.77 §4; 1983 c.508 §3; 1991 c.803 §1; 2005 c.283 §1; 2007
c.614 §17]
     657.117
Wages; inclusion of federal taxes and tips. “Wages” as used in ORS 657.105 includes:
     (1) The amount of any tax imposed upon an
employee and paid by an employer pursuant to sections 3121(a)(6) and 3306(b)(6)
of the Internal Revenue Code.
     (2) Tips reported by the employer pursuant
to section 3306 of the Internal Revenue Code. [Amended by 1981 c.77 §9; 1983
c.508 §4; 1985 c.507 §2; 2007 c.614 §18]
     657.120
Wages; exclusion of retirement benefits. “Wages” does not include the amount of any payment made by an
employing unit on behalf of an individual performing service for it for
insurance or annuities, or into a fund, to provide for any such payment, on
account of retirement. [Amended by 1981 c.77 §5]
     657.125
Wages; exclusion of disability benefits. “Wages” does not include the amount of any payment made on account of
sickness or accident disability, or medical or hospitalization expenses in
connection with sickness or accident disability, by an employing unit to, or on
behalf of, an individual performing service for it after the expiration of six
calendar months following the last calendar month in which the individual
worked for such employing unit. [Amended by 1981 c.77 §6]
     657.130
Wages; exclusion of payments from certain trusts and annuities. “Wages” does not include the amount of any
payment made by an employing unit to, or on behalf of, an individual performing
service for it, or the individualÂ’s beneficiary:
     (1) From or to a trust exempt from tax
under section 401(a) of the United States Code at the time of such payment
unless such payment is made to an individual performing service for the trust
as remuneration for such service and not as a beneficiary of the trust; or
     (2) Under or to an annuity plan which, at
the time of such payment, meets the requirements of section 401(a) of the
United States Code. [Amended by 1973 c.300 §4; 1981 c.77 §7]
     657.135
Wages; exclusion of payments to persons over 65. “Wages” does not include the amount of any
payment, other than vacation or sick pay, made to an individual after the month
in which the individual attains the age of 65 years, if the individual did not
work for the employing unit in the period for which such payment is made. [Amended
by 1981 c.77 §8]
     657.140
Wages; exclusion of assistance to individuals under community work and training
program. As used in this
chapter, “wages” or “remuneration” does not include the amount or value of
public assistance provided in cash or in kind in consequence of participation
in a community work and training program, as defined in ORS 411.855. [1961
c.631 §7; 1965 c.291 §5; 1967 c.130 §10]
BENEFITS AND
CLAIMS
(Income Tax
Consequences of Benefits)
     657.144
Notice to individual of effect of filing claim for benefits. An individual filing a new claim for
benefits under this chapter shall, at the time the claim is filed with the
Employment Department, be advised that:
     (1) Benefits are subject to federal and
state income tax;
     (2) Federal and state law may require that
a recipient of benefits make quarterly estimated tax payments during the tax
year in which the benefits are received;
     (3) Federal and state law may impose
penalties on a recipient of benefits for the failure to timely make estimated
tax payments; and
     (4) A recipient of benefits may elect
under ORS 657.146 to have amounts withheld from the recipientÂ’s payment of
benefits for federal and state income tax purposes at the amount specified in:
     (a) The federal Internal Revenue Code for
the voluntary withholding of unemployment benefits for federal income tax
purposes; and
     (b) ORS 657.146 for the voluntary
withholding of unemployment benefits for state income tax purposes. [1995 c.556
§54; 1997 c.133 §1]
     657.145 [1977 c.447 §2; repealed by 1983 c.508 §14]
     657.146
Withholding from benefits for tax purposes; rules. (1) A claimant may elect to have an amount
withheld from benefits otherwise payable to the claimant.
     (2) An election made under this section
shall be on such form and in such manner as prescribed by the Employment
Department.
     (3) A claimant making an election under
this section may terminate the election at any time.
     (4) The amount to be withheld by the
Employment Department from a payment of benefits to a claimant making the
election under this section shall be the total of:
     (a) The amount determined under the rules
of the federal Internal Revenue Code relating to the voluntary withholding of
amounts from unemployment benefits, for federal income tax purposes; and
     (b) An amount equal to six percent of the
payment to which the claimant would be entitled but for the election made under
this section, for state income tax purposes.
     (5) Amounts withheld by the Employment
Department pursuant to an election made under this section shall remain in the
Unemployment Compensation Trust Fund established under ORS 657.805. Those
amounts allocable to federal income tax withholding shall be transferred by the
Employment Department to the federal Internal Revenue Service in the time and
manner provided by federal law and those amounts allocable to state income tax
withholding shall be transferred to the Department of Revenue in the time and
manner provided by the Department of Revenue by rule. [1995 c.556 §55; 1997
c.133 §2]
     657.148
Compliance with federal requirements for collection and payment of federal
taxes. For purposes of ORS
657.144 and 657.146, the Employment Department shall follow the procedures and
regulations adopted by the United States Department of Labor and the federal
Internal Revenue Service that relate to the collection and payment of federal
income tax withholding amounts on benefits paid to individuals under this
chapter. [1995 c.556 §56; 1997 c.133 §3]
(Generally)
     657.150
Amount of benefits; length of employment and wages necessary to qualify for
benefits; rules. (1) An
individual shall be paid benefits for weeks during the benefit year in an
amount which is to be determined by taking into account the individualÂ’s work
in subject employment in the base year as provided in this section.
     (2)(a) To qualify for benefits an
individual must have:
     (A) Worked in subject employment in the
base year with total base year wages of $1,000 or more and have total base year
wages equal to or in excess of one and one-half times the wages in the highest
quarter of the base year; and
     (B) Have earned wages in subject
employment equal to six times the individualÂ’s weekly benefit amount in
employment for service performed subsequent to the beginning of a preceding
benefit year if benefits were paid to the individual for any week in the
preceding benefit year.
     (b) If the individual does not meet the
requirements of paragraph (a)(A) of this subsection, the individual may qualify
for benefits if the individual has worked a minimum of 500 hours in employment
subject to this chapter during the base year.
     (3) If the wages paid to an individual are
not based upon a fixed period of time or if wages are paid at irregular
intervals or in such manner as not to extend regularly over the period of
employment, for the purposes of subsections (2) to (5) of this section, the
individualÂ’s wages shall be allocated in accordance with rules prescribed by
the Director of the Employment Department. Such rules shall, insofar as
possible, produce results the same as those which would exist if the individual
had been paid wages at regular intervals. The director may adopt rules to
attribute hours of work to an individual if the individual is not paid on an
hourly basis or if the employer does not report the number of hours worked.
     (4) An eligible individual’s weekly
benefit amount shall be 1.25 percent of the total wages paid in the individualÂ’s
base year. However, such amount shall not be less than the minimum, nor more
than the maximum weekly benefit amount.
     (a) The minimum weekly benefit amount
shall be 15 percent (0.1500) of the state average weekly covered wage for the
preceding calendar year, effective for any benefit year commencing on and after
the week which includes July 4, 1975, and the week that includes each July 4
thereafter.
     (b) The maximum weekly benefit amount
shall be:
     (A) Fifty-five percent (0.5500) of the
state average weekly covered wage for calendar year 1979, effective for any
benefit year commencing with and after the week which includes July 4, 1980,
and through any benefit year commencing with the week which includes June 27,
1981.
     (B) Fifty-five percent (0.5500) of the
state average weekly covered wage for calendar year 1980, effective for any
benefit year commencing with and after the week which includes July 4, 1981,
through any benefit year commencing with the week which includes September 27,
1981.
     (C) Fifty-eight percent (0.5800) of the
state average weekly covered wage for calendar year 1980, effective for any
benefit year commencing with and after the week which includes October 4, 1981,
through any benefit year commencing with the week which includes June 27, 1982.
     (D) Sixty percent (0.6000) of the state
average weekly covered wage for calendar year 1981, effective for any benefit
year commencing with and after the week which includes July 4, 1982, through
any benefit year commencing with the week which includes June 27, 1983.
     (E) Sixty-four percent (0.6400) of the
state average covered weekly wage for the preceding calendar year, effective
for any benefit year commencing with and after the week which includes July 4,
1983, and the week which includes each July 4 thereafter.
     (c) All weekly benefit amounts, if not a
multiple of $1, shall be computed to the next lower multiple of $1.
     (d) For the purposes of this subsection,
the state average weekly covered wage means an amount determined by the
Employment Department by dividing the total wages paid by subject employers
during the year by 52 times the average monthly employment reported by subject
employers for the year.
     (5) Benefits paid to an eligible
individual in a benefit year shall not exceed 26 times the individualÂ’s weekly
benefit amount, or one-third of the base yearÂ’s wages paid, whichever is the
lesser. If such amount is not a multiple of $1, it shall be computed to the
next lower multiple of $1.
     (6) An eligible unemployed individual who
has employment in any week shall have the individualÂ’s weekly benefit amount
reduced by the amount of earnings paid or payable that exceeds whichever is the
greater of the following amounts:
     (a) Ten times the minimum hourly wage
established by the laws of this state; or
     (b) One-third of the individual’s weekly
benefit amount.
     (7) Payment which has been, is or will be
paid to an individual for a holiday or vacation shall be considered as earnings
in the determination of the amount of benefits payable with respect to the week
in which the holiday or vacation falls in the same manner as provided in
subsection (6) of this section. However, if payment for the holiday or vacation
is paid more than 45 days prior to the holiday or vacation or is delayed more
than 45 days following the end of the week in which the holiday or vacation
falls, the provisions of this section do not apply and previously reduced
benefits shall be adjusted accordingly.
     (8) Payment which has been, or will be
made to an individual as a member of a reserve component of the Armed Forces of
the
     657.152
Adjusting benefits to even dollar amounts. Notwithstanding any other provision of this chapter to the contrary,
any amount of unemployment compensation payable to any individual for any week
if not an even dollar amount, shall be rounded to the next lower full dollar
amount. [1983 c.51 §4]
     657.155
Benefit eligibility conditions; rules. (1) An unemployed individual shall be eligible to receive benefits
with respect to any week only if the Director of the Employment Department
finds that:
     (a) The individual has registered for work
at and thereafter has continued to report at an employment office in accordance
with such rules as the director may prescribe. However, the director may, by
rule, waive or alter either or both of the requirements of this subsection as
to individuals attached to regular jobs and as to such other types of cases or
situations with respect to which the director finds that compliance with such
requirements would be oppressive, or would be inconsistent with the purposes of
this chapter; provided, that no such rule conflicts with ORS 657.255.
     (b) The individual has made a claim for
benefits with respect to such week in accordance with ORS 657.260.
     (c) The individual is able to work, is
available for work, and is actively seeking and unable to obtain suitable work.
No individual participating in a community work and training program, as
defined in ORS 411.855, shall, solely by reason thereof, be unavailable for
work within the meaning of this section.
     (d) The individual has been unemployed for
a waiting period of one week.
     (e) The individual is not disqualified
from benefits or ineligible for benefits under any other section of this
chapter.
     (f) The individual is qualified for
benefits under ORS 657.150.
     (2) An individual who leaves the normal
labor market area of the individual for the major portion of any week is
presumed to be unavailable for work within the meaning of this section. This
presumption may be overcome if the individual establishes to the satisfaction
of the director that the individual has conducted a bona fide search for work
and has been reasonably accessible to suitable work in the labor market area in
which the individual spent the major portion of the week to which the
presumption applies.
     (3) The director shall either promptly
allow credit or pay benefits for any week for which benefits are claimed or
promptly give notice of denial thereof in the manner provided in ORS 657.267
and 657.268. [Amended by 1955 c.655 §7; 1961 c.631 §8; 1967 c.130 §11; 1973
c.398 §1; 1977 c.295 §3; 1979 c.521 §1; 1993 c.778 §11]
     657.156
Reemployment service assistance; eligibility; rules. (1) The Employment Department shall:
     (a) Identify eligible individuals who are
likely to exhaust benefits payable under ORS 657.150 and who will need
reemployment service assistance to make a successful transition to new
employment; and
     (b) Refer individuals identified under
paragraph (a) of this subsection for any reemployment services available under
state or federal law. Such services may include job search assistance, job
placement services, counseling, testing, providing occupational and labor
market information, assessment and referrals to employers.
     (2) An eligible unemployed individual
shall be eligible to receive benefits with respect to any week only if the
individual participates in reemployment services including but not limited to
job search assistance services, if the individual has been determined to be
likely to exhaust regular benefits and to need reemployment services pursuant
to a profiling system established by the Director of the Employment Department,
unless the director determines that:
     (a) The individual has completed such
services; or
     (b) There is justifiable cause for the
individualÂ’s failure to participate in such services.
     (3) In adopting rules to carry out the
provisions of this section, the director, insofar as practicable, shall comply
with rules and policies of the United States Department of Labor. [1995 c.193 §2]
     Note: 657.156 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.
     657.157 [1989 c.897 §3; repealed by 1995 c.104 §2]
     657.158
Self-employment assistance; eligibility; amounts payable; rules. (1) As used in this section:
     (a) “Regular benefits” means benefits
payable to an individual under this chapter, including benefits payable to
federal civilian employees and to ex-servicemembers under 5 U.S.C. chapter 85,
but not including additional benefits or extended benefits payable under ORS
657.321 to 657.329 or 657.331 to 657.334.
     (b) “Self-employment assistance activities”
means activities approved by the Director of the Employment Department in which
individuals, identified under ORS 657.156 as likely to exhaust benefits, participate
for the purpose of enabling those individuals to establish a business and
become self-employed. “Self-employment assistance activities” includes, but is
not limited to, entrepreneurial training, business counseling and technical
assistance.
     (c) “Self-employment assistance allowance”
means an amount, payable in lieu of regular benefits under this chapter, to an
individual participating in self-employment assistance activities in accordance
with this section. Self-employment assistance allowance amounts shall be paid
from the Unemployment Compensation Benefit Fund.
     (2) The weekly amount of the
self-employment assistance allowance payable to an individual is equal to the
weekly regular benefit amount. The sum of the self-employed assistance allowance
paid under this section and the regular benefits paid under this chapter with
respect to any benefit year shall not exceed the maximum benefit amount payable
under ORS 657.150 (5) with respect to that benefit year.
     (3) The self-employment assistance allowance
shall be payable to an individual at the same intervals and on the same terms
and conditions as regular benefits under this chapter except that:
     (a) The provisions of this chapter
regarding being available for work, actively seeking work and refusing to
accept suitable work are not applicable to such an individual.
     (b) The provisions of ORS 657.150 (6)
relating to remuneration for services performed are not applicable to income
earned from self-employment by such an individual.
     (c) An individual participating in
self-employment assistance activities shall be considered to be unemployed
under ORS 657.100.
     (d) An individual who fails to participate
in self-employment assistance activities or who fails actively to engage on a
full-time basis in establishing a business and becoming self-employed is
ineligible to receive the self-employment assistance allowance for each week in
which such failure occurs.
     (4) The number of individuals receiving
the self-employment assistance allowance at any time shall not exceed five
percent of the number of individuals receiving regular benefits.
     (5) The self-employment assistance
allowance shall be charged to employers in the manner provided in this chapter
for the charging of regular benefits.
     (6) In adopting rules to carry out the
provisions of this section, the director, insofar as practicable, shall comply
with rules and policies of the United States Department of Labor.
     (7) The provisions of this section apply
to weeks beginning after the date of enactment of federal law authorizing this
section or the date of any required plan adopted by the United States
Department of Labor, whichever date is later. The authority under this section
terminates at the end of the week preceding the date when federal law no longer
authorizes this section, unless that date is on a Saturday in which case the
authority terminates on that date. [1995 c.193 §3]
     Note: 657.158 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.
     657.159
Claimants required to submit job qualifications to
     (2) Information submitted by an individual
pursuant to the provisions of subsection (1) of this section shall be promptly
used by the Oregon State Employment Service for matching against available job
openings retained in Employment Department records. The results shall be made available
to department placement personnel who will refer the claimant to any available,
suitable job opening for which the individual qualifies, provided the referral
is not in conflict with federal or state law.
     (3) In determining the amount and type of
information an individual must submit to satisfy the requirements of subsection
(1) of this section, the director or an authorized representative of the
director shall consider, among other factors, the individualÂ’s employer
affiliation, the anticipated and actual duration of the individualÂ’s period of
employment, union membership and union hiring practices, state and local labor
market conditions and information from past or prospective employers of the
individual.
     (4) When this chapter requires individuals
or employers to furnish information in writing or require a signed document or
signature, the director may waive those requirements to implement the
Employment Department Information Network project. [1979 c.149 §2; 1993 c.778 §20]
     657.160 [Amended by 1959 c.643 §1; 1961 c.209 §1;
1965 c.213 §1; 1967 c.230 §1; 1969 c.75 §1; repealed by 1973 c.398 §3]
     657.165
Waiting period eligibility, condition, limitation. No week shall be counted as a week of
unemployment for the purposes of ORS 657.155 (1)(d):
     (1) Unless it occurs within the benefit
year that includes the week for which the unemployed individual claims payment
of benefits.
     (2) If benefits have been paid with
respect thereto.
     (3) Unless the unemployed individual was
eligible for benefits with respect thereto as provided in ORS 657.150, 657.155
to 657.176, 657.184, 657.186, 657.200 to 657.213 and 657.221, except for the
requirements of ORS 657.155 (1)(d). [Amended by 1959 c.642 §2; 1975 c.257 §5;
1981 c.46 §1; 1983 c.508 §5]
     657.167
Amount and time period for payment of benefits to educational institution
employees. (1) Benefits
based on service in an instructional, research or principal administrative
capacity for an educational institution or institution of higher education
shall be payable to an individual in the same amount, on the same terms and
subject to the same conditions as benefits payable on the basis of other
service subject to this chapter, except that benefits shall not be paid based
on such services for any week of unemployment commencing during the period
between two successive academic years or, when an agreement provides instead
for a similar period between two regular terms whether or not successive or
during a period of paid sabbatical leave provided for in the individualÂ’s contract
and if such individual performs such services in the first of such academic
years or terms and if there is a contract or a reasonable assurance that such
individual will perform services in any such capacity for any institution in
the second of such academic years or terms. All services by an individual for
an institution shall be deemed in instructional, research or principal
administrative capacity if at least 50 percent of the individualÂ’s time is
spent in such activities.
     (2) With respect to any services described
in subsection (1) of this section, compensation payable on the basis of such
services shall be denied to any individual for any week that commences during
an established and customary vacation period or holiday recess if such individual
performs such services in the period immediately before such vacation period or
holiday recess, and there is reasonable assurance that such individual will
perform such services or any services described in ORS 657.221 (1) in the
period immediately following such vacation period or holiday recess.
     (3) With respect to any services described
in subsection (1) of this section, benefits based on such services shall be
denied as specified in subsections (1) and (2) of this section to any
individual who performed such service in an institution while in the employ of
an education service district established by ORS chapter 334, providing 50
percent or more of the individualÂ’s time is spent in instructional, research or
principal administrative capacity in such institution.
     (4) The provisions of subsections (1), (2)
and (3) of this section apply only to service performed for:
     (a) An educational institution or
institution of higher education operated by a nonprofit employing unit;
     (b) This state;
     (c) A political subdivision of this state;
or
     (d) An Indian tribe. [1971 c.463 §12; 1975
c.284 §1; 1977 c.241 §2; 1981 c.60 §1; 1983 c.528 §2; 1985 c.226 §2; 1985 c.748
§1; 2001 c.572 §8; 2005 c.218 §4]
     657.170
Extending base year; limitation. (1) If the Director of the Employment Department finds that during the
base year of the individual any individual has been incapable of work during
the greater part of any calendar quarter, such base year shall be extended a
calendar quarter. Except as provided in subsection (2) of this section, no such
extension of an individualÂ’s base year shall exceed four calendar quarters.
     (2) If the director finds that during and
prior to the individualÂ’s base year the individual has had a period of
temporary total disability caused by illness or injury and has received
compensation under ORS chapter 656 for a period of temporary total disability
during the greater part of any calendar quarter, the individualÂ’s base year
shall be extended as many calendar quarters as necessary to establish a valid
claim, up to a maximum of four calendar quarters prior to the quarter in which
the illness or injury occurred, if the individual:
     (a) Files a claim for benefits not later
than the fourth calendar week of unemployment following whichever is the latest
of the following dates:
     (A) The date the individual is released to
return to work by the attending physician, as defined in ORS chapter 656, or a
nurse practitioner authorized to provide compensable medical services under ORS
656.245; or
     (B) The date of mailing of a notice of
claim closure pursuant to ORS chapter 656; and
     (b) Files such a claim within the
three-year period immediately following the commencement of such period of
illness or injury.
     (3) Notwithstanding the provisions of this
section, benefits payable as a result of the use of wages paid in a calendar
quarter prior to the individualÂ’s current base year shall not exceed one-third
of such wages less benefits paid previously as a result of the use of such
wages in computing a previous benefit determination. [Amended by 1953 c.646 §2;
1961 c.208 §1; 1989 c.235 §1; 1995 c.105 §5; 1999 c.313 §14; 2003 c.811 §§19,20;
2005 c.218 §§5,6; 2007 c.365 §10]
     657.175 [Repealed by 1955 c.655 §8 (657.176 and
657.181 enacted in lieu of 657.175, 657.180 and 657.185)]
     657.176
Grounds and procedure for disqualification; rules. (1) An authorized representative designated
by the Director of the Employment Department shall promptly examine each claim
to determine whether an individual is subject to disqualification as a result
of a separation, termination, leaving, resignation, or disciplinary suspension
from work or as a result of failure to apply for or accept work and shall
promptly enter a directorÂ’s decision if required by ORS 657.267. The authorized
representative may address issues raised by information before the authorized
representative, including but not limited to the nature of the separation,
notwithstanding the way the parties characterize those issues.
     (2) An individual shall be disqualified
from the receipt of benefits until the individual has performed service in
employment, as defined in ORS 657.030 (2), in this state or in employment, as
defined by a law equivalent to ORS 657.030 (2), in any other state or Canada or
as an employee of the federal government, for which remuneration is received
that equals or exceeds four times the individualÂ’s weekly benefit amount
subsequent to the week in which the act causing the disqualification occurred,
if the authorized representative designated by the director finds that the
individual:
     (a) Has been discharged for misconduct
connected with work;
     (b) Has been suspended from work for
misconduct connected with work;
     (c) Voluntarily left work without good
cause;
     (d) Failed without good cause to apply for
available suitable work when referred by the employment office or the director;
     (e) Failed without good cause to accept
suitable work when offered;
     (f) Has been discharged or suspended for
being absent or tardy in reporting to work and the absence or tardiness
occurred as a result of the unlawful use of any drug unless the person was
participating in a recognized drug rehabilitation program at the time of the
absence or tardiness, or is so participating within 10 days after the date of
the discharge or suspension, and the person provides to the Employment
Department documentation of program participation. As used in this paragraph, “unlawful
use” does not include the use of a drug taken under the supervision of a
licensed health care professional and in accordance with the prescribed
directions for consumption, or other uses authorized by the laws of this state;
     (g) Has been discharged or suspended for
being absent or tardy in reporting to work and the absence or tardiness
occurred as the result of the use of alcohol on a second or any subsequent
occasion within a period of 12 months unless the person was participating in a
recognized alcohol rehabilitation program at the time of the absence or
tardiness, or is so participating within 10 days after the date of the
discharge or suspension, and the person provides to the department
documentation of program participation; or
     (h) Has committed a disqualifying act
described in subsection (9) or (10) of this section.
     (3) If the authorized representative
designated by the director finds that an individual was discharged for
misconduct because of the individualÂ’s commission of a felony or theft in
connection with the individualÂ’s work, all benefit rights based on wages earned
prior to the date of the discharge shall be canceled if the individualÂ’s
employer notifies the director of the discharge within 10 days following
issuance of the notice provided for in ORS 657.265 or 30 days following
issuance of the notice provided for in ORS 657.266, and:
     (a) The individual has admitted commission
of the felony or theft to an authorized representative of the director;
     (b) The individual has signed a written
admission of the felony or theft and the written admission has been presented
to an authorized representative of the director; or
     (c) The felony or theft has resulted in a
conviction by a court of competent jurisdiction.
     (4) An individual disqualified under
subsection (2) of this section shall have the individualÂ’s maximum benefit
amount reduced by eight times the individualÂ’s weekly benefit amount. However,
in no event shall the individualÂ’s maximum benefit amount be reduced to less
than the individualÂ’s weekly benefit amount unless the individual has
previously received benefits during the individualÂ’s benefit year.
     (5) An individual may not be disqualified
from receiving benefits under subsection (2)(c) or (e) of this section or under
ORS 657.200 if the individual ceases work or fails to accept work when a
collective bargaining agreement between the individualÂ’s bargaining unit and
the individualÂ’s employer is in effect and the employer unilaterally modifies
the amount of wages payable under the agreement, in breach of the agreement.
     (6) For purposes of applying subsection
(2) of this section, when an individual has notified an employer that the
individual will leave work on a specific date and it is determined that:
     (a) The separation would be for reasons
that constitute good cause;
     (b) The individual voluntarily left work
without good cause prior to the date of the impending good cause voluntary
leaving date; and
     (c) The actual voluntary leaving of work
occurred no more than 15 days prior to the planned date of voluntary leaving,
then the
separation from work shall be adjudicated as if the actual voluntary leaving had
not occurred and the planned voluntary leaving had occurred. However, the
individual shall be ineligible for benefits for the period including the week
in which the actual voluntary leaving occurred through the week prior to the
week of the planned good cause voluntary leaving date.
     (7) For purposes of applying subsection
(2) of this section, when an employer has notified an individual that the
individual will be discharged on a specific date and it is determined that:
     (a) The discharge would not be for reasons
that constitute misconduct connected with the work;
     (b) The individual voluntarily left work
without good cause prior to the date of the impending discharge; and
     (c) The voluntary leaving of work occurred
no more than 15 days prior to the date of the impending discharge,
then the
separation from work shall be adjudicated as if the voluntary leaving had not
occurred and the discharge had occurred. However, the individual shall be
ineligible for benefits for the period including the week in which the
voluntary leaving occurred through the week prior to the week in which the
individual would have been discharged.
     (8) For purposes of applying subsection
(2) of this section, when an individual has notified an employer that the
individual will leave work on a specific date and it is determined that:
     (a) The voluntary leaving would be for
reasons that do not constitute good cause;
     (b) The employer discharged the
individual, but not for misconduct connected with work, prior to the date of
the planned voluntary leaving; and
     (c) The actual discharge occurred no more
than 15 days prior to the planned voluntary leaving,
then the
separation from work shall be adjudicated as if the discharge had not occurred
and the planned voluntary leaving had occurred. However, the individual shall
be eligible for benefits for the period including the week in which the actual
discharge occurred through the week prior to the week of the planned voluntary
leaving date.
     (9)(a) For the purposes of subsection (2)
of this section, an individual is considered to have committed a disqualifying
act when the individual:
     (A) Fails to comply with the terms and
conditions of a reasonable written policy established by the employer or
through collective bargaining, which may include blanket, random, periodic and
probable cause testing, that governs the use, sale, possession or effects of
drugs or alcohol in the workplace;
     (B) Fails or refuses to take a drug or
alcohol test as required by the employerÂ’s reasonable written policy;
     (C) Refuses to cooperate with or subverts
or attempts to subvert a drug or alcohol testing process in any
employment-related test required by the employerÂ’s reasonable written policy,
including but not limited to:
     (i) Refusal or failure to complete proper
documentation that authorizes the test;
     (ii) Refusal or failure to sign a chain of
custody form;
     (iii) Presentation of false
identification;
     (iv) Placement of an adulterant in the
individualÂ’s specimen for testing, when the adulterant is identified by a testing
facility; or
     (v) Interference with the accuracy of the
test results by conduct that includes dilution or adulteration of a test
specimen;
     (D) Is under the influence of intoxicants
while performing services for the employer;
     (E) Possesses a drug unlawfully or in
violation of the employerÂ’s reasonable written policy during work;
     (F) Tests positive for alcohol or an
unlawful drug in connection with employment; or
     (G) Refuses to enter into or violates the
terms of a last chance agreement with the employer.
     (b)(A) Except as provided in subparagraph
(B) of this paragraph, an individual is not considered to have committed a
disqualifying act under this subsection if the individual, on the date of
separation or within 10 days after the date of separation, is participating in
a recognized drug or alcohol rehabilitation program and provides documentation
of participation in the program to the department.
     (B) This paragraph does not apply to an
individual who has refused to enter into or has violated the terms of a last
chance agreement with the employer.
     (c) It is no defense or excuse under this
section that the individualÂ’s separation resulted from alcohol use, marijuana
use, unlawful drug use, alcoholism or drug addiction.
     (d) The department shall adopt rules to
carry out the provisions of this subsection.
     (10) For the purposes of subsection (2) of
this section, an individual is considered to have committed a disqualifying act
when the individual voluntarily leaves work, fails to apply for available suitable
work when referred by the employment office or the director or fails to accept
suitable work when offered:
     (a) Because the employer has or introduces
a reasonable written drug-free workplace policy that is consistent with
subsection (9)(a)(A) of this section;
     (b) Because the employer requires the
employee to consent to present or future drug or alcohol tests under a
reasonable written policy that is consistent with subsection (9)(a)(A) of this
section;
     (c) To avoid taking a drug or alcohol test
under a reasonable written policy that is consistent with subsection (9)(a)(A)
of this section; or
     (d) To avoid meeting the requirements of a
last chance agreement.
     (11) An individual may not be disqualified
from receiving benefits under subsection (2)(c) of this section and shall be
deemed laid off if the individual:
     (a) Works under a collective bargaining
agreement;
     (b) Elects to be laid off when the
employer has decided to lay off employees; and
     (c) Is placed on the referral list under
the collective bargaining agreement.
     (12) An individual may not be disqualified
from receiving benefits under subsection (2)(c), (d) or (e) of this section or
be considered unavailable for purposes of ORS 657.155 if:
     (a) The individual is a victim, or is the
parent or guardian of a minor child who is a victim, of domestic violence,
stalking or sexual assault;
     (b) The individual leaves work, fails to
apply for available suitable work or fails to accept suitable work when offered
to protect the individual or the minor child from further domestic violence,
stalking or sexual assault that the individual reasonably believes will occur
at the workplace or elsewhere; and
     (c) The individual pursues reasonable
available alternatives to leaving work, failing to apply for available suitable
work or failing to accept suitable work when offered.
     (13) For purposes of this section:
     (a) “Adulterant” means a substance that
does not occur naturally in urine, or that occurs naturally in urine but not at
the concentrations detected. “Adulterant” includes but is not limited to
glutaraldehyde, nitrite concentrations above physiological levels, hypochlorite
or soap.
     (b) “Drug” means a controlled substance as
defined in ORS 475.005.
     (c) “Last chance agreement” means a
reasonable agreement:
     (A) Between an employer and an employee
who has violated the employerÂ’s reasonable written policy, has engaged in drug
or alcohol use connected with work or has admitted to alcohol abuse, marijuana
use or unlawful drug use; and
     (B) That permits the employee to return to
work under conditions that may require the employee to:
     (i) Abstain from alcohol use, marijuana
use and unlawful drug use; and
     (ii) Attend and comply with the
requirements of a rehabilitation or education program acceptable to the employer.
     (d) An individual is “under the influence
of intoxicants” when the level of alcohol, marijuana or unlawful drugs present
in the individualÂ’s body exceeds the amount prescribed in a collective
bargaining agreement, or the amount prescribed in the employerÂ’s reasonable
written policy if there is no applicable collective bargaining agreement
provision. [1955 c.655 §9 (enacted in lieu of 657.175, 657.180 and 657.185);
1957 c.699 §2; 1959 c.643 §2; 1973 c.398 §2; 1977 c.295 §4; 1979 c.267 §2; 1981
c.5 §2; 1981 c.751 §2; 1982 s.s.1 c.2 §6; 1983 c.190 §1; 1983 c.409 §1; 1983
c.508 §6; 1993 c.778 §12; 1995 c.105 §6; 1995 c.178 §1; 1997 c.249 §201; 1997
c.740 §1; 1999 c.256 §1; 1999 c.1067 §1; 2001 c.144 §1; 2003 c.792 §2; 2005
c.278 §1; 2007 c.324 §1]
     657.178 [1959 c.643 §4; repealed by 1973 c.398 §3]
     657.179
Eligibility of individuals participating in certain federally approved
training. (1)
Notwithstanding provisions of this chapter relating to being available for
work, actively seeking work or refusing to accept work, an unemployed
individual otherwise eligible for unemployment insurance benefits shall not be
denied benefits because the individual is in training approved under Section
236 (a)(1) of the Trade Act of 1974; nor shall such individual be denied
benefits by reason of leaving work to enter such training if the work left is
not suitable work.
     (2) As used in this section “suitable work”
means work of a substantially equal or higher skill level than the individualÂ’s
past adversely affected employment (as defined for purposes of the Trade Act of
1974). Such work must pay wages which equal or exceed 80 percent of the
individualÂ’s average weekly wage as determined for the purposes of the Trade
Act of 1974. [1982 s.s.1 c.30 §7]
     657.180 [Repealed by 1955 c.655 §8 (657.176 and
657.181 enacted in lieu of 657.175, 657.180 and 657.185)]
     657.181 [1955 c.655 §10 (657.176 and 657.181 enacted
in lieu of 657.175, 657.180 and 657.185); 1957 c.699 §3; repealed by 1959 c.643
§5]
     657.182 [1961 c.207 §1; 1971 c.743 §404; repealed by
1973 c.398 §3]
     657.184
Benefits payable for service by aliens. Benefits shall not be paid on the basis of services performed by an
alien unless such alien is an individual who was lawfully admitted to the
United States for permanent residence at the time such services were performed,
was lawfully present for purposes of performing such services, or was
permanently residing in the United States under color of law at the time such
services were performed, including an alien who was lawfully present in the
United States as a result of the application of the provisions of section
212(d)(5) of the Immigration and Nationality Act. [1977 c.241 §5; 1987 c.124 §1;
1991 c.685 §9]
     657.185 [Repealed by 1955 c.655 §8 (657.176 and
657.181 enacted in lieu of 657.175, 657.180 and 657.185)]
     657.186
Benefits payable for service by athletes. Benefits shall not be paid to any individual on the basis of any
services, substantially all of which consist of participating in sports or
athletic events or training or preparing to so participate, for any week of
unemployment which commences during the period between two successive sport
seasons if the individual performed such services in the first season and there
is reasonable assurance that the individual will perform such services in the
subsequent season. [1977 c.241 §6]
     657.190
Suitable work; factors to consider. (1) In determining whether any work is suitable for an individual, the
Director of the Employment Department shall consider, among other factors, the
degree of risk involved to the health, safety and morals of the individual, the
physical fitness and prior training, experience and prior earnings of the
individual, the length of unemployment and prospects for securing local work in
the customary occupation of the individual and the distance of the available
work from the residence of the individual.
     (2) Notwithstanding subsection (1) of this
section, the director may refer claimants to JOBS Plus Program jobs for which
the claimant does not have adequate skills or experience when the JOBS Plus
Program job is likely to result in an upgrade in the claimantÂ’s skills and
experience. [Amended by 2001 c.657 §2]
     657.195
Suitable work; exceptions.
(1) Notwithstanding any other provisions of this chapter, no work is deemed
suitable and benefits shall not be denied under this chapter to any otherwise
eligible individual for refusing to accept new work under any of the following
conditions:
     (a) If the position offered is vacant due
directly to a strike, lockout or other labor dispute.
     (b) If the remuneration, hours or other
conditions of the work offered are substantially less favorable to the
individual than those prevailing for similar work in the locality.
     (c) If as a condition of being employed
the individual would be required to join a company union or to resign from or
refrain from joining any bona fide labor organization.
     (2) On and after November 8, 1938, and for
the purposes of this chapter only, this section shall have the same meaning as
the provisions of section 3304(a)(5) of the Internal Revenue Code. [Amended by
1973 c.300 §5; 2007 c.614 §19]
     657.200
Labor dispute disqualification; exceptions. (1) An individual is disqualified for benefits for any week with
respect to which the Director of the Employment Department finds that the
unemployment of the individual is due to a labor dispute that is in active
progress at the factory, establishment or other premises at which the
individual is or was last employed or at which the individual claims employment
rights by union agreement or otherwise.
     (2) When an employer operates two or more
premises in the conduct of business they shall be considered one premises for
the purposes of this chapter if the labor dispute at one makes it impossible or
impractical to conduct work at the others or in a normal manner.
     (3) This section does not apply if it is
shown to the satisfaction of the director that the individual:
     (a) Is unemployed due to a lockout, as
defined in ORS 662.205, at the factory, establishment or other premises at
which the individual was last employed; or
     (b)(A) Is not participating in or
financing or directly interested in the labor dispute that caused the
unemployment of the individual; and
     (B) Does not belong to a grade or class of
workers of which, immediately before the commencement of the labor dispute,
there were members employed at the premises at which the labor dispute occurs,
any of whom are participating in or financing or directly interested in the
dispute.
     (4) An individual who meets all other
applicable benefit eligibility requirements of this chapter is not disqualified
from receipt of benefits by this section if:
     (a) The individual was laid off from the
employer prior to commencement of the labor dispute, did not work for the
employer more than seven days during the 21 calendar days immediately prior to
the commencement of the labor dispute and meets the requirements of subsection
(3)(b)(A) of this section; or
     (b) During the labor dispute, the
individualÂ’s job or position is filled by the employer hiring a permanent
replacement and the following conditions are met:
     (A) The individual subsequently
unilaterally abandons the labor dispute and affirmatively seeks reemployment
with the employer; and
     (B) The individual meets the requirements
of subsection (3)(b)(A) of this section.
     (5) An individual who maintains membership
in a labor union or who continues to pay labor union dues does not violate the
provisions of subsection (3)(b)(A) of this section, for the purpose of
subsection (4) of this section. [Amended by 1985 c.133 §1; 1989 c.1095 §1; 2007
c.600 §1]
     657.205
Deduction of retirement pay; exceptions. (1) Subject to the provisions of subsections (2) to (5) of this
section, an individual is disqualified for benefits for any week with respect
to which the individual is receiving, will receive, or has received a
governmental or other pension, retirement or retired pay, annuity, or other
similar periodic payment based on the previous work of the individual, if
payment is received under a plan maintained or contributed to by a base year
employer of the individual.
     (2) In determining disqualification for
any week under subsection (1) of this section, if the remuneration and payments
referred to in subsection (1) of this section cover a period greater than and
include such week, a pro rata share of such remuneration and payments shall be
apportioned to such week or weeks. Except as provided in subsection (3) of this
section, such payments made in a lump sum upon separation or in weekly or other
installments shall be considered as payments with respect to weeks following
separation without regard to the existence or lack thereof of an
employee-employer relationship during the weeks such pay is allocated pursuant
to rules of the Director of the Employment Department.
     (3) An individual is not disqualified for
benefits and the director may not reduce benefits under this section to an
individual who:
     (a) If otherwise eligible, is entitled to
benefits for any week;
     (b) Is a dislocated worker who has been
terminated as a result of any permanent closure of or any substantial layoff at
a plant, facility or enterprise; and
     (c) Elects to receive a payment referred
to in subsection (1) of this section in a lump sum.
     (4) If payments referred to in subsection
(1) of this section are being received by an individual under the federal
Social Security Act, the director shall take into account the individualÂ’s
contribution and make no reduction in the weekly benefit amount.
     (5) If under this section the remuneration
and payments, or the pro rata share thereof, in any week are less than the
benefits which would otherwise be due under this chapter for such week, such
individual is entitled to receive for such week, if otherwise eligible,
benefits reduced by the amount of such remuneration and payments. [Amended by
1955 c.655 §13; 1957 c.699 §4; 1963 c.468 §1; 1969 c.569 §2; 1973 c.380 §1;
1975 c.661 §1; 1977 c.294 §3; 1979 c.185 §1; 1981 c.62 §1; 1983 c.157 §1; 1985
c.432 §1; 1987 c.270 §1; 2001 c.663 §1]
     657.210
Disqualification in other jurisdictions. An individual is disqualified for benefits for any week with respect
to which or a part of which the individual has received, will receive or is
claiming unemployment benefits under an unemployment insurance law of another
state, the United States or any other governmental jurisdiction. However, if
the appropriate agency of such other state, the
     657.213
Ineligibility for benefits upon conviction of fraud in obtaining benefits. (1) Upon conviction of any person by a court
of competent jurisdiction of willfully making a false statement or
misrepresentation, or willfully failing to report a material fact, to obtain
any benefits under this chapter, in addition to any penalties imposed by the
court, such person shall:
     (a) Be ineligible for benefits based upon
wages paid to the person in the calendar quarter in which the person was
convicted and in all prior calendar quarters; and
     (b) Be ineligible for benefits after such
conviction until the person has reimbursed the fund for the full amount
received as a result of the false statement or misrepresentations or of the
failure to report a material fact.
     (2) The provisions of this section are in
addition and supplemental to the provisions of ORS 657.215 and 657.310. [1955
c.655 §12; 1973 c.300 §6]
     657.215
Disqualification for misrepresentation. An individual is disqualified for benefits for a period not to exceed
52 weeks whenever the Director of the Employment Department finds that the
individual has willfully made a false statement or misrepresentation, or willfully
failed to report a material fact, to obtain any benefits under this chapter.
The length of the period of disqualification and the time when the period
begins shall be determined by the director in the discretion of the director,
according to the circumstances in each case. During each week of
disqualification so imposed, an individual must meet all the eligibility
requirements of this chapter. Any disqualification imposed under this section
may be applied to any week claimed but remaining unpaid on the date of the
disqualifying decision under this section but not to exceed five years from the
date of the decision. The director may cancel the disqualification wholly or in
part as the director deems proper and equitable. [Amended by 1977 c.295 §5; 2007
c.87 §1]
     657.220 [Repealed by 1955 c.655 §25]
     657.221
Ineligibility for benefits of certain educational institution personnel. (1) Benefits based on services performed in
other than an instructional, research or principal administrative capacity for an
educational institution or institution of higher education shall be payable to
an individual in the same amount, on the same terms and subject to the same
conditions as benefits payable on the basis of other service subject to this
chapter. However:
     (a) Benefits shall not be paid on the
basis of such services for any week of unemployment that commences during a
period between two successive academic years or terms if the individual
performs such services in the first academic year or term and there is a
reasonable assurance that the individual will perform any such services in the
second academic year or term for any institution; except that
     (b) If benefits are denied to an
individual for any week under paragraph (a) of this subsection and such
individual was not offered an opportunity to perform such services for the
institution for the second of such academic years or terms, such individual
shall be entitled, if otherwise eligible, to payment of benefits for each week
for which the individual filed a timely claim for benefits and for which
benefits were denied solely by reason of paragraph (a) of this subsection.
     (2) With respect to the application of
this section, the following shall apply:
     (a) An employee who terminates an
employee-employer relationship by electing not to accept an offer of work for a
subsequent academic year or term, other than by reason of labor negotiations or
a labor dispute in progress, shall be deemed to have voluntarily left work. The
effective date of such leaving shall be the date the individual notifies the
institution of the election not to accept the offer of work for the subsequent
period, except that if such individual continues to work under the terms of a
previously existing contract or agreement, the effective date of leaving shall
be the last day worked for the institution.
     (b) In the event the institution does not
extend to the individual an offer of work or provide a reasonable assurance the
individual is expected to return to work for the institution following the
period between the academic years or terms, the separation from work shall be
considered an involuntary leaving or layoff.
     (3) With respect to any services described
in subsection (1) of this section, compensation payable on the basis of such
services shall be denied to any individual for any week that commences during
an established and customary vacation period or holiday recess if such
individual performs such services in the period immediately before such
vacation period or holiday recess, and there is reasonable assurance that such
individual will perform such services or any services described in ORS 657.167
(1) in the period immediately following such vacation period or holiday recess.
     (4) With respect to any services described
in subsection (1) of this section, benefits based on such services shall be
denied as specified in subsections (1) and (3) of this section to any
individual who performed such services in an institution while in the employ of
an education service district established by ORS chapter 334, providing 50
percent or more of the individualÂ’s time is in the performance of services in
such institution.
     (5) The provisions of subsections (1), (3)
and (4) of this section shall only apply to service performed for an
educational institution or institution of higher education operated by:
     (a) A nonprofit employing unit;
     (b) This state;
     (c) A political subdivision; or
     (d) An Indian tribe. [1973 c.715 §6; 1975
c.284 §2; 1977 c.241 §3; 1981 c.60 §2; 1983 c.343 §1; 1983 c.528 §3; 1983 c.538
§1; 1985 c.226 §3; 1985 c.748 §2; 2001 c.572 §9; 2005 c.218 §13]
     657.222
Notice to educational institution personnel of change in law on benefit
eligibility. The Employment
Department shall give notice of the potential impact of the amendments to ORS
657.221 (1) made by section 3, chapter 528, Oregon Laws 1983, to those
individuals who may be affected thereby. The notice shall include a statement
that the amendments to ORS 657.221 (1) made by section 3, chapter 528, Oregon
Laws 1983, are required for the provisions of this chapter to remain in
conformity with applicable federal law. [1983 c.528 §8]
     657.225 [Repealed by 1955 c.655 §25]
     657.230 [Repealed by 1955 c.655 §25]
     657.235 [Repealed by 1955 c.655 §25]
     657.240 [Repealed by 1955 c.655 §25]
     657.245 [Repealed by 1955 c.655 §25]
     657.250 [Repealed by 1957 c.699 §12]
     657.255
Method of payment of benefits; payment of benefits due deceased person; rules. (1) Benefits shall be payable from the fund
and shall be paid through employment offices, in accordance with such
regulations as the Director of the Employment Department may prescribe.
     (2) In the event of the death of any
person to whom benefits are due under this chapter, but which benefits remain
unpaid in whole or in part, such benefits may be paid to any person or persons
designated by the director in the following order:
     (a) Surviving spouse.
     (b) Surviving children, including adopted
children.
     (c) Mother or father of the deceased.
     657.260
Filing claims for benefits; employer to post statements concerning claim
regulations; rules. (1)
Claims for benefits shall be filed in accordance with such regulations as the
Director of the Employment Department may prescribe.
     (2) Each employer shall post and maintain
printed statements concerning such regulations or such other matters as the
director may by regulation prescribe in places readily accessible to
individuals in the employerÂ’s service and shall make available to each such
individual copies of printed statements or materials relating to claims for
benefits as the director may by regulation prescribe. The printed statement
shall include notice to the workers in plain language of the potential
disqualification from receipt of benefits for voluntarily leaving work or being
discharged. Such printed statements shall be supplied by the director to each
employer without cost to the employer.
     (3) The director shall make available to
claimants, a printed statement that it is an unlawful employment practice for
an employer to discharge, demote, suspend or in any manner discriminate or
retaliate against an employee with regard to promotion, compensation or other
terms, conditions or privileges of employment for the reason that the employee
has testified at an unemployment compensation hearing or other hearing
conducted pursuant to this chapter.
     (4) Every person making a claim shall
certify that the person has not, during the week with respect to which benefits
are claimed, received or earned wages or compensation for any employment,
whether subject to this chapter or not, otherwise than as specified in the
claim. [Amended by 1973 c.300 §7; 1983 c.409 §2; 1985 c.404 §4]
     657.265
Notice of claim filing to employing units. When a claimant files an initial claim or an additional claim, the
Employment Department promptly shall give written notice of the claim filing to
the claimantÂ’s most recent employing unit. If the claimant did not receive or
will not receive remuneration in an amount greater than or equal to four times
the claimantÂ’s weekly benefit amount from the claimantÂ’s most recent employing
unit, the Employment Department shall notify the claimantÂ’s next previous
employing unit or units until the Employment Department has notified those of
the claimantÂ’s former employing units which, in the aggregate, have paid or
will pay the claimant remuneration in an amount which is equal to or exceeds
four times the claimant’s weekly benefit amount. [Amended by 1961 c.252 §3;
1965 c.210 §1; 1967 c.435 §3; 1969 c.597 §177; 1971 c.77 §1; 1975 c.257 §6;
1977 c.295 §6; 1981 c.77 §11; 1981 c.751 §3; 1983 c.395 §1; 1983 c.508 §7; 1983
c.522 §1; 1993 c.778 §4]
     657.266
Initial determination of eligibility and amount of benefits; notice to affected
parties; cancellation of determination; determination becomes final when hearing
not requested. (1) An
authorized representative shall promptly examine each new claim for benefits
and, on the basis of information available, determine the total amount of wages
paid to the claimant during the base year and whether or not such amount is
sufficient to qualify the claimant for benefits and, if so, the weekly benefit
amount payable to the claimant, the maximum amount payable with respect to such
benefit year and the maximum duration thereof. The initial determination under
this section shall be applicable to all weeks of the benefit year respecting
which the claim was filed; however, such determination may be amended with
respect to any week or weeks of the benefit year.
     (2) The Director of the Employment
Department shall promptly give notice of an initial determination under this
section to the claimant and to any employers that have paid wages to the
claimant during the base year. Initial notice to a base-year employer shall
include notice of the potential charges to the employerÂ’s account under ORS
657.471.
     (3) The director shall promptly give
notice of an amended determination under this section to the claimant and to
all employers that have paid wages to the claimant during the base year and
that are affected by the amended determination.
     (4) An initial or amended determination
may be canceled by the claimant at any time even though final, providing no
disqualification has been assessed, no appeal of a disqualification or denial
has been requested by the claimant nor benefits paid on such claim.
     (5) Unless the claimant or a base-year
employer files a request for hearing on the initial or amended determination
with the director, the determination shall become final and the Employment
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 10 days after the delivery of the initial or amended determination
unless the Employment Department mails the determination, in which case the
request for hearing must be filed not later than 10 days after the date the
determination is mailed to the last-known address of the claimant and the
base-year employer. [1993 c.778 §6; 2001 c.101 §1]
     657.267
Allowing or denying claim; notice of denial; amended decision; appeal. (1) An authorized representative shall
promptly examine each claim for waiting week credit or for benefits and, on the
basis of the facts available, make a decision to allow or deny the claim.
Information furnished by the claimant, the employer or the employerÂ’s agents on
forms provided by the Employment Department pursuant to the authorized
representativeÂ’s examination shall be accompanied by a signed statement that
such information is true and correct to the best of the individualÂ’s knowledge.
Notice of the decision need not be given to the claimant if the claim is
allowed but, if the claim is denied, written notice shall be given to the
claimant. If the claim is denied, the written notice shall include a statement
of the reasons for denial, and if the claim is denied under any provision of
ORS 657.176, the notice also shall set forth the specific material facts
obtained from the employer and used by the authorized representative to support
the reasons of the denial. The written notice shall state the reasons for the
decision.
     (2) If the claim is denied under any
provision of ORS 657.176, written notice of such decision shall be given to the
employing unit which, in the opinion of the Director of the Employment
Department, is most directly involved with the facts and circumstances relating
to the disqualification.
     (3) Notice of a decision that was wholly
or partially based on information filed with the director in writing within 10
days after the notice provided for in ORS 657.265 shall be given to any
employing unit that has so filed such information.
     (4) If a decision to allow payment made
pursuant to this section does not require notice, that decision may be amended
by an authorized representative. The amendment shall be made by written notice
which provides for a right of appeal pursuant to ORS 657.269. The amendment
must be issued within one year of the original decision to allow payment,
except in cases of alleged willful misrepresentation or fraud. A decision
requiring notice, made pursuant to this section, may be amended unless it has
become a final decision under ORS 657.269. [1993 c.778 §7; 1997 c.59 §1]
     657.268
Filing information on issues not previously decided; claim reexamination; notice
of reasons for decision. When
a base-year employer files information in writing with the Director of the
Employment Department within 10 days of its knowledge of an occurrence raising
any issue not previously decided based upon specific investigation, an
authorized representative shall promptly reexamine the subject claim for
waiting week credit or for benefits. On the basis of the facts available, the
authorized representative shall promptly make a decision. Written notice
stating the reasons for the decision shall be given to both the claimant and
the base-year employer that has filed such information. [1993 c.778 §8]
     657.269
Decision becomes final without request for hearing. Unless the claimant or one of the employing
units entitled to notice under ORS 657.267 or 657.268 within 20 days after
delivery of such notice or, if mailed, within 20 days after the same was mailed
to the partyÂ’s last-known address, files with the Director of the Employment
Department a request for hearing upon the decision, it shall be final and
benefits shall be paid or denied in accordance therewith, unless otherwise
provided by law. If the decision is to allow benefits, the director shall pay
such benefits regardless of any pending hearing on the claim. [1993 c.778 §9]
     657.270
Hearing; application for review; dismissal of request for hearing. (1) When a request for hearing upon the
claim has been filed, as provided in ORS 657.266 to 657.269, an administrative
law judge from the Office of Administrative Hearings established under ORS
183.605 shall be assigned to conduct such hearing. The Director of the
Employment Department shall notify the parties, in plain language, of their
right, upon their request, to receive by mail copies of all documents and
records in the possession of the Employment Department relevant to the decision
of the authorized representative, including any statements of the claimant,
employer or employerÂ’s agents.
     (2) When the hearing is conducted by
telephone, the director shall mail all parties copies of all documents and
records in the possession of the director that will be introduced at the
hearing as exhibits, including any statements of the claimant, employer or
employerÂ’s agents, and all jurisdictional documents, at least seven days prior
to the hearing. A party may request that the hearing be continued in order to
receive copies of and respond to documentary evidence introduced at the hearing
and not mailed to the party prior to the hearing.
     (3) 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
authorized representative with respect to the claim. The administrative law
judge promptly shall notify all parties entitled to notice of the decision of
the authorized representative, as set forth in ORS 657.266 to 657.269, of the
administrative law judgeÂ’s decision, including a dismissal of the request for
hearing as provided in subsection (6) of this section, and reasons therefor.
The administrative law judge may address issues raised by evidence in the
record, including but not limited to the nature of the separation,
notwithstanding the scope of the issues raised by the parties or the arguments
in a partyÂ’s request for hearing.
     (4) Except as provided in subsection (6)
of this section, unless the director or any other party to the hearing, within
20 days after the delivery of such notification, or if mailed, within 20 days
after the same was mailed to the partyÂ’s last-known address, files with the Employment
Appeals Board an application for review, such decision shall be final.
     (5) When the claimant or the employer is
unrepresented at the hearing, the administrative law judge shall explain the
issues involved in the hearing and the matters that the unrepresented claimant
or the employer 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 case. As used in this section, a claimant
or employer is “unrepresented” if not represented by an attorney, paralegal
worker, legal assistant, union representative or person otherwise qualified by
experience or training.
     (6)(a) The administrative law judge may
dismiss a request for hearing under subsection (1) of this section when:
     (A) The request for hearing is withdrawn
by the requesting party;
     (B) In response to a request by the
administrative law judge or the administrative law judgeÂ’s designee, the
requesting party fails to provide, in a timely manner, the information
necessary to allow the matter to be scheduled for hearing;
     (C) The requesting party fails to appear
at the time of the hearing;
     (D) The issues are resolved by
cancellation or amendment of the decision that is the subject of the hearing
request;
     (E) The requesting party fails to file the
request for hearing within the time allowed by statute or rule and fails to
show good cause for the delay;
     (F) The request for hearing is filed prior
to the date of the written decision or written determination that is the
subject of the request; or
     (G) The request for hearing is made by a
person who is not entitled to a hearing or is not the authorized representative
of a party who is entitled to a hearing.
     (b) A dismissal by the administrative law
judge under this subsection is final unless the party whose request for hearing
has been dismissed files, within 20 days after the dismissal notice was mailed
to the partyÂ’s last-known address, an application for review as provided under
this chapter.
     (c) Notwithstanding paragraph (b) of this
subsection, a requesting party whose request has been dismissed because that
party failed to appear as provided in paragraph (a)(C) of this subsection may
file a request to reopen the hearing. [Amended by 1965 c.210 §2; 1969 c.597 §178;
1973 c.300 §8; 1981 c.77 §12; 1983 c.395 §2; 1985 c.404 §1; 1993 c.778 §13;
1999 c.849 §122; 1999 c.1067 §§3,5; 2003 c.75 §49; 2003 c.197 §5]
     657.273
Restriction on use of findings, orders and judgments in other proceedings. Notwithstanding ORS 43.130 and 43.160, the
decisions, findings, conclusions, final orders and judgments that arise out of
hearings under ORS 657.270, review proceedings under ORS 657.275 and judicial
review proceedings under ORS 657.282:
     (1) May not be used for the purpose of
claim preclusion or issue preclusion in any other action or proceeding except
an administrative or civil action or proceeding under this chapter; and
     (2) Are not admissible as evidence in any
other civil action or proceeding other than civil actions or proceedings under
this chapter or in determination of eligibility for public assistance or food
stamp benefits under ORS 412.001 to 412.161 and 412.991 and ORS chapters 411
and 418. [1995 c.105 §3; 1997 c.581 §42]
     Note: 657.273 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.
     657.275
Review by Employment Appeals Board. (1) If the Director of the Employment Department or any interested
party files with the Employment Appeals Board a timely application for review,
the board shall promptly affirm, modify or set aside the decision of the
administrative law judge. The board shall promptly notify the claimant and any
other interested party of its decision. If the board finds that additional
evidence is required to reach a decision, it may remand the matter to the
administrative law judge to conduct a hearing to obtain additional evidence in
the matter. The board shall promptly notify the claimant and any other
interested party of such action. The administrative law judge may either make a
new decision based on the additional and original evidence or forward the
additional evidence to the board for a decision. If the administrative law
judge issues a new decision, it shall be subject to review in accordance with
the provisions of ORS 657.270 (4).
     (2) The board shall perform de novo review
on the record. The board may address issues raised by evidence in the record,
including but not limited to the nature of a separation, notwithstanding the
scope of the issues raised by the parties, the arguments set forth in a partyÂ’s
application for review or the partiesÂ’ written or oral arguments. The board may
enter its own findings and conclusions or may adopt the findings and
conclusions of the administrative law judge, or any part thereof. When there is
evidence in the record both to make more probable and less probable the
existence of any basic fact or inference, the board need not explain its
decision to believe or rely on such evidence unless the administrative law
judge has made an explicit credibility determination regarding the source of such
facts or evidence. The board is not required to give any weight to implied
credibility findings. The decision of the board shall become the final order
unless a petition for judicial review is filed in accordance with ORS 657.282. [Amended
by 1959 c.583 §18; 1965 c.210 §3; 1983 c.522 §2; 1985 c.404 §2; 1991 c.328 §1;
1993 c.344 §23; 1999 c.849 §125; 1999 c.1067 §7; 2003 c.75 §101]
     657.280
General procedure and records concerning disputed claims. (1) The manner in which disputed claims
shall be presented and the reports thereon required from the claimant and from
the employers shall be in accordance with the regulations prescribed by the
Director of the Employment Department.
     (2) A full and complete record shall be
kept of all proceedings in connection with the disputed claim. All testimony at
any hearing upon a disputed claim shall be recorded but need not be transcribed
unless the disputed claim is appealed further. [Amended by 1983 c.522 §3; 1999
c.849 §§127,128; 2003 c.75 §50]
     657.282
Judicial review of decisions under ORS 657.275. Judicial review of decisions under ORS
657.275 shall be as provided for review of orders in contested cases in ORS
chapter 183, except that the petition shall be filed within 30 days after the
order is served. The Director of the Employment Department may file petition
for judicial review in accordance with this section from decisions of the
Employment Appeals Board. [1971 c.734 §94; 1983 c.522 §4]
     657.285 [Amended by 1959 c.583 §19; repealed by 1971
c.734 §21]
     657.290
Continuous jurisdiction of director; reconsideration of previous decisions. (1) The Director of the Employment
Department, upon motion of the director or upon application of any party to a
claim for benefits, may at any time reconsider any final decision under this
chapter. Reconsideration may occur when there is evidence of:
     (a) Errors of computation;
     (b) Clerical errors;
     (c) Misinformation provided a party by the
Employment Department;
     (d) Facts not previously known to the
department; or
     (e) Errors caused by misapplication of law
by the department.
     (2) Such reconsideration shall be
accomplished by the director or any employee the director may designate for the
purpose, in accordance with such regulations as the director may prescribe, and
may include the making of a new decision which, if made, shall award, deny,
terminate, continue, increase or decrease benefits to the extent found
necessary and appropriate for the correction of previous error respecting such
benefits. However, any such new decision shall be subject to hearing, review
and appeal in accordance with ORS 657.265, 657.266 to 657.269 and 657.270 to
657.282.
     (3) The Employment Appeals Board upon its
own motion or upon application of any party in interest may in its discretion
at any time after the same was made and irrespective of whether it has become
final under this chapter, reconsider any previous decision of the Employment
Appeals Board. Such reconsideration shall be accomplished by the Employment
Appeals Board or special referee designated for the purpose and may include the
making of a new decision to the extent necessary and appropriate for the
correction of previous error of fact or law. Such new decision shall be subject
to judicial review in accordance with ORS 657.282. [Amended by 1959 c.583 §20;
1961 c.252 §4; 1965 c.210 §4; 1975 c.257 §7; 1983 c.522 §5; 1985 c.565 §88;
1993 c.778 §10]
     657.295
Witness fees; disputed claim expenses; counsel; fees. (1) Witnesses other than parties subpoenaed
pursuant to ORS 657.265, 657.266 to 657.269, 657.270 to 657.280 or 657.290
shall be allowed fees at a rate fixed by the Director of the Employment
Department. Such fees and all expenses of proceedings before the director or
the Employment Appeals Board involving disputed claims, excepting charge for
services rendered by counsel or other agent representing the claimant, employer
or other interested person, are deemed a part of the expense of administering
this chapter, and no individual claiming benefits shall be charged fees of any
kind in any proceedings under this chapter by the director or representatives
of the director.
     (2) Notwithstanding any other law, a
person in any proceeding before the director or Employment Appeals Board may be
represented by counsel or other agent authorized by such person. No such
counsel or agent representing an individual who is claiming benefits shall
charge or receive for such services more than an amount approved by the
director. As used in this subsection, “person” has the meaning defined in ORS
174.100 and also includes this state and all political subdivisions therein. [Amended
by 1959 c.583 §21; 1969 c.161 §1; 1983 c.147 §1; 1993 c.778 §14]
     657.300
False statements or failure to report material fact by employer. No employer or employerÂ’s agent shall intentionally
and willfully make or cause to be made false statements or willfully fail to
report a material fact regarding the claim of a claimant or regarding a
claimant or claimantÂ’s eligibility for benefits under this chapter. [Amended by
1983 c.395 §3; 1985 c.748 §3]
     657.305 [Amended by 1955 c.655 §16; repealed by 1971
c.743 §432]
     657.306
Combining decision on claim for benefits with decision on recovery of benefits. The Director of the Employment Department or
an authorized representative designated by the director may combine a decision
under ORS 657.266, 657.267 or 657.268 with a decision under ORS 657.310 or
657.315. [2005 c.182 §2]
     657.310
Recovery or deduction of benefits paid because of misrepresentation by
recipient; penalty. (1) If
the Director of the Employment Department decides that an individual received
any benefits under this chapter to which the individual is not entitled because
the individual, regardless of the individualÂ’s knowledge or intent, made or
caused to be made a false statement or misrepresentation of a material fact, or
failed to disclose a material fact, the individual is liable:
     (a) To repay the amount of the benefits to
the director for the Unemployment Compensation Trust Fund; or
     (b) To have the amount of the benefits deducted
from any future benefits otherwise payable to the individual under this
chapter.
     (2) In addition to the liability described
in subsection (1) of this section, an individual who has been disqualified for
benefits under ORS 657.215 is liable for a penalty in an amount equal to 15
percent of the amount of benefits the individual received but to which the
individual was not entitled.
     (3) A decision of the director under this
section does not authorize the recovery of the amount of any benefits paid to
an individual until the decision is final and the decision specifies:
     (a) That the individual, by reason of the
false statement, misrepresentation or nondisclosure, is liable to repay the
amount to the Unemployment Compensation Trust Fund;
     (b) The nature of the false statement,
misrepresentation or nondisclosure; and
     (c) The week or weeks for which the
benefits were paid.
     (4) Any amount subject to recovery and any
penalty due under this section may be collected by the director in a civil
action against the individual brought in the name of the director. Judgment
rendered shall bear interest at the rate provided in subsection (5) of this
section. The amount collected, not including interest or the penalty, shall be
paid into the Unemployment Compensation Trust Fund.
     (5) Interest on any amount liable to be
repaid under this section shall be paid and collected at the same time
repayment of benefits is made by the individual to the Unemployment
Compensation Trust Fund, at the rate of one percent per month beginning on the
first day of the month following 60 days after the finality of the
administrative decision establishing the overpayment. In computing interest
under this subsection, a fraction of a month is counted as a full month.
     (6) Deductions from unemployment insurance
benefits shall be applied solely to the amount of the benefits liable to be
repaid under this section. All other payments shall be applied first to court
costs, then to penalties, then to interest, then to the amount liable to be
repaid.
     (7) Interest and penalties collected under
this section shall be paid into the Employment Department Special Fraud Control
Fund in accordance with the provisions of ORS 657.400. [Amended by 1963 c.14 §1;
1997 c.372 §1; 2005 c.182 §3; 2007 c.87 §2]
     657.315
Recovery or deduction of benefits paid erroneously. (1) If the Director of the Employment
Department decides that an individual has been paid benefits to which the
individual is not entitled because of an error not due to the individual
providing a false statement or misrepresentation of a material fact or not
disclosing a material fact, or because an initial decision to pay benefits is
subsequently reversed by a decision finding the individual is not eligible for
the benefits, the individual is liable to have the amount deducted from any
future benefits otherwise payable to the individual under this chapter for any
week or weeks within 52 weeks following the week in which the decision
establishing the erroneous payment became final.
     (2) A decision of the director under this
section does not authorize the recovery of the amount of any benefits paid to
an individual until the decision is final and the decision specifies that the
individual is liable to have the amount deducted from any future benefits otherwise
payable under this chapter for any week or weeks within 52 weeks following the
week in which the decision establishing the erroneous payment became final.
     (3) Amounts paid to an individual in
excess of the maximum benefits allowable pursuant to this chapter may be
recovered in a civil action brought in the name of the director for such
purpose. [Amended by 1971 c.77 §2; 1975 c.284 §3; 1977 c.400 §6; 1993 c.778 §18;
2005 c.182 §4]
     657.317
Waiving recovery of benefits; effect of finding of noncompliance with federal
law. (1) The Director of the
Employment Department shall waive recovery of benefits under ORS 657.315 if the
director finds that the benefits are recoverable due to a change in federal or
state law, the application of which has caused the disqualification of benefits
previously paid.
     (2) If the United States Secretary of
Labor serves notice that the provisions of subsection (1) of this section fail
to meet the requirements of the Social Security Act or the Federal Unemployment
Tax Act then subsection (1) of this section shall no longer be of any force or
effect.
     (3) The director may waive establishment
and recovery of overpaid benefits when no decision has been issued under ORS
657.310 or 657.315 and the amount of the overpayment is less than one-half of
the maximum weekly benefit amount in effect at the time the overpayment is
discovered. [1983 c.528 §§6,7; 1995 c.105 §7]
     657.320
Cancellation of unrecoverable benefits. (1) If any amount paid to an individual as benefits, for which the individual
has been found liable under the provisions of ORS 657.310 to repay or to have
deducted from benefits payable, has neither been repaid nor so deducted within
a period of three years following the date the decision establishing the
overpayment became final, and is equal to or is less than the state maximum
weekly benefit amount or determined by the Director of the Employment
Department to be uncollectible, the overpayment together with the record of the
overpayment and the resulting shortage, shall be canceled, and the overpayment,
excluding any amount chargeable to reimbursable employers, shall be permanently
charged to the fund. However, the overpayment may not be canceled if the debt
is being recovered by payments or deductions that were received within the last
three months nor if repayment of the overpayment is required under ORS 657.213.
     (2) If an amount paid to an individual as
benefits, for which the individual has been found liable under the provisions
of ORS 657.315 (1) to have deducted from benefits payable, has neither been
repaid nor so deducted from benefits otherwise payable to the individual for
any week or weeks within 52 weeks following the week in which the decision
establishing the overpayment became final, the overpayment together with the
record of the overpayment and the resulting shortage, shall be canceled and the
overpayment, excluding any amount chargeable to reimbursable employers, shall
be permanently charged to the fund.
     (3) When in the judgment of the director
the best interests of the Employment Department are served in an effort to
settle accounts, the director may waive, reduce or compromise any part or all
of the interest or penalty charged pursuant to ORS 657.310. The director may
determine that the amount of interest or penalty due and unpaid is
uncollectible, and write the amount off. In making the determination that
interest or a penalty is uncollectible, the director shall consider, among
other factors:
     (a) The administrative costs of continued
collection efforts in relation to the amount due;
     (b) The accessibility of the debtor for
effective collection actions; and
     (c) The debtor’s financial condition and
ability to pay the amount due, both current and projected. [Amended by 1977
c.294 §5; 1983 c.146 §1; 1997 c.372 §3; 2007 c.87 §3]
(Extended
Benefits)
     657.321
Definitions for ORS 657.321 to 657.329. As used in ORS 657.321 to 657.329 unless the context requires
otherwise:
     (1) “Eligibility period” of an individual
means the period consisting of the weeks in the individualÂ’s benefit year that
begin in an extended benefit period and, if the benefit year ends within such
extended benefit period, any weeks thereafter that begin in such period.
     (2) “Exhaustee” means an individual who,
with respect to any week of unemployment in the individualÂ’s eligibility
period:
     (a) Has received prior to such week, all
of the regular benefits that were available to the individual under this
chapter or any other state law (including dependentsÂ’ allowances and benefits
payable to federal civilian employees and ex-servicemen under 5 U.S.C. chapter
85) in the current benefit year that includes such week (provided that an
individual shall be deemed to have received all of the regular benefits that
were available to the individual, although as a result of a pending appeal with
respect to wages or employment that were not considered in the original
monetary determination in the current benefit year, the individual may
subsequently be determined to be entitled to added regular benefits); or
     (b)(A) The individual’s benefit year
having expired prior to such week, has no, or insufficient, wages and
employment to establish a new benefit year that would include such week;
     (B) Has no right to unemployment benefits
or allowances under the Railroad Unemployment Insurance Act and such other
federal laws as are specified in regulations issued by the United States
Secretary of Labor; and
     (C) Has not received and is not seeking,
or the appropriate agency has finally determined that the individual is not
entitled to receive, unemployment benefits under the unemployment compensation
law of Canada.
     (3)(a) “Extended benefit period” means a
period that:
     (A) Begins with the third week after a
week for which there is a state “on” indicator; and
     (B) Ends with the third week after the
first week for which there is a state “off” indicator or the 13th consecutive
week of such period, whichever occurs later.
     (b) Notwithstanding the provisions of
paragraph (a) of this subsection, no extended benefit period may begin by
reason of a state “on” indicator before the 14th week following the end of a
prior extended benefit period that was in effect with respect to this state.
     (c) There is a state “on” indicator for
any week for which the Director of the Employment Department determines in
accordance with regulations of the United States Secretary of Labor that for
the period consisting of such week and the immediately preceding 12 weeks, the
rate of insured unemployment (not seasonally adjusted):
     (A) Equaled or exceeded five percent and
equaled or exceeded 120 percent of the average of such rates for the
corresponding 13-week periods ending in each of the preceding two calendar
years;
     (B) Equaled or exceeded six percent; or
     (C) With respect to benefits for weeks of
unemployment beginning after March 6, 1993:
     (i) The average rate of total unemployment
(seasonally adjusted), as determined by the United States Secretary of Labor,
for the period consisting of the most recent three months for which data for
all states are published before the close of such week equals or exceeds 6.5
percent; and
     (ii) The average rate of total
unemployment in the state (seasonally adjusted), as determined by the United
States Secretary of Labor, for the three-month period referred to in sub-subparagraph
(i) of this subparagraph, equals or exceeds 110 percent of such average for
either or both of the corresponding three-month periods ending in the two
preceding calendar years.
     (d) There is a state “off” indicator for
any week for which the director determines in accordance with regulations of
the United States Secretary of Labor that for the period consisting of such
week and the immediately preceding 12 weeks, none of the options specified in
subsection (3)(c) of this section results in an “on” indicator.
     (4) “Extended benefits” means benefits
(including benefits payable to federal civilian employees and to ex-servicemen
pursuant to 5 U.S.C. chapter 85) payable to an individual under the provisions
of this chapter for weeks of unemployment in the individualÂ’s eligibility
period.
     (5) “High unemployment period” means any
period during which an extended benefit period would be in effect if subsection
(3)(c)(C)(i) of this section were applied by substituting “eight percent” for “6.5
percent.”
     (6) “Rate of insured unemployment,” for
the purpose of subsection (3)(c) and (d) of this section, means the percentage
derived by dividing:
     (a) The average weekly number of regular
continued weeks of unemployment claimed by individuals in this state with
respect to the most recent 13-consecutive-week period, as determined by the
director on the basis of reports to the United States Secretary of Labor, by
     (b) The average monthly employment covered
under this chapter for the first four of the most recent six completed calendar
quarters before the end of such 13-week period.
     (7) “Regular benefits” means benefits
payable to an individual under this chapter or under any other state law
(including benefits payable to federal civilian employees and to ex-servicemen
pursuant to 5 U.S.C. chapter 85) other than extended benefits.
     (8) “State law” means the unemployment
insurance law of any state, approved by the United States Secretary of Labor
under section 3304 of the Internal Revenue Code. [1971 c.2 §2; 1974 c.46 §1;
1977 c.228 §1; 1979 c.267 §4; 1982 s.s.1 c.30 §1; 1993 c.200 §3; 2003 c.14 §401;
2007 c.71 §210; 2007 c.614 §20]
     657.323
ORS 657.321 to 657.329 supersede inconsistent provisions of this chapter. The provisions of this chapter relating to
the payment of regular benefits shall apply to claims for and the payment of
extended benefits, except when the result would be inconsistent with the
provisions of ORS 657.321 to 657.329. [1971 c.2 §3]
     657.325
Extended benefits; eligibility; amount. (1) An individual shall be eligible to receive extended benefits with
respect to any week of unemployment in the individualÂ’s eligibility period only
if the Director of the Employment Department finds that with respect to such
week the individual:
     (a) Is an exhaustee;
     (b) Has satisfied the requirements of this
chapter for the receipt of regular benefits that are applicable to individuals
claiming extended benefits, including not being subject to a disqualification
for the receipt of benefits; and
     (c) Has been paid wages by an employer or
employers subject to the provisions of this chapter during the base period of
the individualÂ’s applicable benefit year in an amount equal to or in excess of
40 times the individualÂ’s applicable weekly benefit amount.
     (2) The weekly extended benefit amount
payable to an individual for a week of total unemployment in the individualÂ’s
eligibility period shall be an amount equal to the weekly benefit amount
payable to the individual during the applicable benefit year.
     (3) The maximum extended benefit amount
payable to any eligible individual with respect to the applicable benefit year
shall be:
     (a) 50 percent of the total amount of
regular benefits which were payable to the individual under this chapter in the
applicable benefit year; or
     (b) With respect to weeks beginning in a
high unemployment period, 80 percent of the total amount of regular benefits
which were payable to the individual under this chapter in the applicable
benefit year.
     (4) Notwithstanding subsection (1) of this
section, extended benefits shall not be payable to any individual for any week
pursuant to an interstate claim filed in any other state under the interstate
benefit payment plan if an extended benefit period is not in effect for such
week in such other state.
     (5) The provisions of subsection (4) of
this section shall not apply with respect to the first two weeks for which
extended benefits would otherwise be payable to an individual pursuant to an
interstate claim filed under the interstate benefit payment plan.
     (6) Notwithstanding the provisions of
subsections (1) to (5) and (12) of this section, an individual shall be
ineligible for payment of extended benefits for any week of unemployment in the
individualÂ’s eligibility period if the director finds that during such week:
     (a) The individual failed to accept any
offer of suitable work or failed to apply for any suitable work, as defined
under subsection (8) of this section, to which the individual was referred by
the director; or
     (b) The individual failed to actively
engage in seeking work as prescribed under subsection (10) of this section.
     (7) Any individual who has been found
ineligible for extended benefits by reason of the provisions in subsection (6)
of this section shall also be denied benefits beginning with the first day of
the week following the week in which such failure occurred and until the
individual has been employed in each of four subsequent weeks, whether or not
consecutive, and has earned remuneration equal to not less than four times the extended
weekly benefit amount.
     (8)(a) For purposes of this section, the
term “suitable work” means, with respect to any individual, any work which is
within such individualÂ’s capabilities, provided, however:
     (A) That the gross average weekly
remuneration payable for the work must exceed the sum of the individualÂ’s
weekly benefit amount and the amount, if any, of supplemental unemployment
benefits, as defined in section 501(c)(17)(D) of the Internal Revenue Code,
payable to such individual for such week; and
     (B) The work must pay wages which equal or
exceed the higher of the state or local minimum wage or the minimum wage
provided by section 6 (a)(1) of the Fair Labor Standards Act of 1938, without
regard to any exemption;
     (b) No individual shall be denied extended
benefits for failure to accept an offer of or referral to any job which meets
the definition of suitability as described herein if:
     (A) The position was not offered to such
individual in writing or was not listed with the Employment Department; or
     (B) Such failure could not result in a
denial of benefits under the definition of suitable work for regular benefit
claimants pursuant to ORS 657.190 to the extent that the criteria of
suitability are not inconsistent with the provisions of this section; or
     (C) The individual furnishes satisfactory
evidence to the director that the individualÂ’s prospects for obtaining work in
the individualÂ’s customary occupation within a reasonably short period are
good. If such evidence is deemed satisfactory for this purpose, the
determination of whether any work is suitable with respect to such individual
shall be made in accordance with the definition of suitable work in ORS 657.190
without regard to the definition specified in this subsection.
     (9) Notwithstanding the provisions of
subsection (8) of this section to the contrary, no work shall be deemed to be
suitable work for an individual which does not accord with the labor standard
provisions required by section 3304(a)(5) of the Internal Revenue Code and as set
forth in ORS 657.195.
     (10) For the purposes of subsection (6)(b)
of this section, an individual shall be treated as actively engaged in seeking
work during any week if:
     (a) The individual has engaged in a
systematic and sustained effort to obtain work during such week; and
     (b) The individual furnishes tangible
evidence of engaging in such effort during such week.
     (11) The Employment Department shall refer
any claimant entitled to extended benefits to any suitable work which meets the
criteria prescribed in subsection (8) of this section.
     (12) An individual shall not be eligible
to receive extended benefits under this section if the individual has been
disqualified for regular or extended benefits under ORS 657.176 (2) unless the
individual has satisfied the disqualification as provided in ORS 657.176 (2).
     (13) Subsections (6) to (11) of this
section shall not apply to weeks of unemployment beginning after March 6, 1993,
and before January 1, 1995. [1971 c.2 §4; 1981 c.46 §2; 1981 c.564 §1; 1982
s.s.1 c.30 §2; 1983 c.508 §8; 1993 c.200 §4; 2007 c.614 §21]
     657.326
Adjustment of extended benefits to be received when benefit year ends within
extended benefit period.
Notwithstanding any other provisions of this chapter, if the benefit year of
any individual ends within an extended benefit period, the remaining balance of
extended benefits that such individual would, but for this section, be entitled
to receive in that extended benefit period, with respect to weeks of
unemployment beginning after the end of the benefit year, shall be reduced (but
not below zero) by the product of the number of weeks for which the individual
received any amounts as trade readjustment allowances within that benefit year,
multiplied by the individual’s weekly benefit amount. [1982 s.s.1 c.30 §5]
     657.327
Notice of effectiveness of extended benefits; employers not to be charged for
extended benefits. (1)
Whenever an extended benefit period is to become effective in this state as a
result of a state “on” indicator, or an extended benefit period is to be
terminated in this state as a result of a state “off” indicator, the
Director of the Employment Department shall make an appropriate public
announcement.
     (2) No employer’s account shall be charged
for extended benefits paid to an unemployed individual pursuant to the
provisions of ORS 657.321 to 657.329. [1971 c.2 §5; 1982 s.s.1 c.30 §3]
     657.329
Applicability of ORS 657.321 to 657.329. ORS 657.321 to 657.329 shall apply to individuals meeting the
requirements thereof for the week ending January 16, 1971, and any week
thereafter. [1971 c.2 §6]
     657.330 [1969 c.156 §2; 1971 c.82 §1; renumbered
657.337 in 1989]
(Additional
Benefits)
     657.331
“Additional benefits” and “additional benefit period” defined. (1) As used in ORS 657.331 to 657.334:
     (a) “Additional benefits” means benefits
totally financed by the state and payable under this chapter to exhaustees by
reason of conditions of high unemployment.
     (b) “Additional benefit period” means a
period not within an extended benefit period that:
     (A) Begins with the third week after a
week for which there is a state additional benefits “on” indicator; and
     (B)(i) Ends with the second week after the
first week for which there is a state “on” indicator as defined in ORS 657.321
(3)(c); or
     (ii) If there is no “on” indicator, ends
with the third week after the first week for which there is a state additional
benefits “off” indicator or the seventh consecutive week of such period,
whichever occurs later.
     (2) Notwithstanding the provisions of
subsection (1)(b) of this section, no additional benefit period may begin by
reason of a state additional benefit “on” indicator before the eighth week
following the end of a prior additional benefit period which was in effect with
respect to this state.
     (3) There is a state additional benefit “on”
indicator for any week for which the Director of the Employment Department
determines that for the period consisting of such week and the immediately
preceding 12 weeks, the rate of insured unemployment (not seasonally adjusted)
equaled or exceeded 4.5 percent.
     (4) There is a state additional benefits “off”
indicator for any week for which the director determines that, for the period
consisting of such week and the immediately preceding 12 weeks, the rate of insured
unemployment (not seasonally adjusted) was less than 4.5 percent.
     (5) For purposes of this section, “rate of
insured unemployment” has the same meaning as provided in ORS 657.321 (6). [1983
c.818 §§4,5; 1985 c.194 §2; 2003 c.14 §402; 2007 c.71 §211]
     657.332
Eligibility for benefits; maximum amount. During an additional benefit period an individual who has exhausted
regular benefits pursuant to this chapter with respect to a week which begins
subsequent to August 9, 1983, and who continues to otherwise meet the
eligibility requirements for regular benefits under the provisions of this
chapter, and who is not eligible for any other unemployment benefits, including
benefits provided for by any federal law extending benefits beyond those
provided for as regular benefits or extended benefits, may receive additional
benefits for weeks subsequent to August 9, 1983, in an amount equal to the
weekly benefit amount of the individualÂ’s most recent regular unemployment
benefit claim subject to the provisions of this chapter. The maximum additional
benefits an individual may receive under ORS 657.331 to 657.334 is 25 percent
of the most recent regular unemployment benefit claim. [1983 c.818 §6]
     657.333
Charging employerÂ’s account for benefits; reimbursing employer payments. An employerÂ’s account may not be charged for
additional benefits paid to an unemployed individual under ORS 657.331 to
657.334. However, nothing in this section shall be construed to relieve the
state, reimbursing political subdivisions, reimbursing nonprofit employers or
reimbursing Indian tribes from paying into the Unemployment Compensation Trust
Fund an amount equal to the additional benefits paid to an unemployed
individual under ORS 657.331 to 657.334. [1983 c.818 §7; 2001 c.572 §10; 2003
c.14 §403]
     657.334
Limitation on period for which benefits paid. Additional benefits may be paid under the provisions of ORS 657.331 to
657.334 only with respect to weeks not within an extended benefit period, and
not within a period covered by any federal law allowing the filing of new
claims extending benefits beyond those provided for as regular or extended
benefits. [1983 c.818 §8; 1985 c.194 §1; 1987 c.126 §1; 1989 c.818 §1]
DISLOCATED
WORKER PROGRAM
     657.335
Definitions for ORS 657.335 to 657.360. As used in ORS 657.335 to 657.360:
     (1) “Eligible dislocated workers” means
individuals who:
     (a) Have been terminated or laid off or
who have received a notice of termination or layoff, are eligible for or have
exhausted their entitlement to unemployment compensation and are unlikely to
return to their previous industry or occupation;
     (b) Have been terminated or have received
a notice of termination of employment, as a result of any permanent closure of
or any substantial layoff at a plant, facility or enterprise;
     (c) Are long term unemployed and have
limited opportunities for employment or reemployment in the same or a similar
occupation in the area in which such individuals reside, including older
individuals who may have substantial barriers to employment by reason of age;
     (d) Were self-employed, including farmers
and ranchers, and are unemployed as a result of general economic conditions in
the community in which they reside or because of natural disasters; or
     (e) Returned to service in the Oregon
National Guard or the military reserve forces of the
     (2) “Professional technical training”
means professional and technical training or retraining and basic education,
including literacy skills, designed to prepare individuals for gainful
employment in recognized or new occupations or to prepare individuals to become
self-employed. The term does not include programs of instruction for an
individual (including transfer credit programs of instruction given at
community colleges) which are primarily intended to lead toward a baccalaureate
or higher degree or training that has for its purpose the preparation of
individuals for employment in occupations which require a baccalaureate or
higher degree from institutions of higher education unless approved by the
Director of the Employment Department. [1969 c.156 §3; 1971 c.82 §2; 1991 c.685
§4; 1993 c.129 §1; 2005 c.174 §3]
     657.337
Policy. (1) The stateÂ’s
economic stability is often threatened when workers are being displaced from
the workforce and the workers and their families face hardship and serious
social and health problems.
     (2) The policy of the state is to promote
workforce development by providing eligible dislocated workers with
unemployment compensation and related benefits while they are receiving
professional technical training so that they can continue to care for their
families and obtain employment.
     (3) The Employment Department and the
Department of Community Colleges and Workforce Development will implement the
necessary strategies, systems and structures that will provide consolidated,
streamlined delivery of these services to dislocated workers.
     (4) It is the policy of the state to
encourage the movement of workers into higher wage jobs.
     (5) It is the policy of the state to make
the best use of currently existing service delivery vehicles, training programs
and assessment devices to provide services to eligible dislocated workers.
     (6) In order to assist eligible dislocated
workers to continue or complete professional technical training, individuals
who meet the requirements of ORS 657.335 to 657.360 are eligible for
supplemental benefits as provided in ORS 657.340. [Formerly 657.330; 1991 c.685
§5; 1993 c.624 §2; 1993 c.765 §12; 1995 c.495 §1; 1997 c.61 §9; 2001 c.684 §29;
2001 c.866 §1; 2003 c.536 §2; 2005 c.174 §1]
     657.340
Eligibility for benefits.
(1) Dislocated workers approved for professional technical training may not be
denied unemployment insurance benefits solely because they are attending
professional technical training, nor shall such individual be denied benefits
by reason of leaving work to enter such training if the work left was part-time
or temporary or paid less than 80 percent of the individualÂ’s average weekly
wage during the base year.
     (2) Notwithstanding provisions of this
chapter relating to availability for work, actively seeking work or refusal to
accept suitable work, dislocated workers approved for professional technical
training and otherwise eligible for benefits are not ineligible for such
benefits or waiting week credit because of attendance in professional technical
training.
     (3)(a) Eligible dislocated workers who
file valid unemployment compensation claims, upon exhaustion of regular
benefits, are eligible, subject to the availability of funds, for supplemental
benefits from 1 to 26 times the individualÂ’s most recent weekly benefit amount
based upon the amount needed to continue or complete approved professional
technical training.
     (b) Supplemental benefits shall be paid
under the same terms and conditions as regular benefits under this chapter,
except that the Director of the Employment Department may extend the benefit
year of an individual attending an approved professional technical training
program a sufficient number of weeks to allow the individual to complete the
training program.
     (c) Supplemental benefits under ORS
657.335 to 657.360 may be paid only when the eligible dislocated worker is not
eligible to receive extended benefits as provided in ORS 657.321 to 657.329 or
additional benefits as provided in ORS 657.331 to 657.334.
     (d) Supplemental benefits may be paid only
to eligible dislocated workers whose unemployment, as determined by the
director:
     (A) Is substantially due to the lack of
employment opportunities in the workersÂ’ local labor market resulting from:
     (i) High energy costs;
     (ii) Extended drought conditions and the
attendant economic conditions;
     (iii) Secondary effects of foreign trade;
or
     (iv) A shift of production to another
state or territory of the
     (B) Resulted from the workers’ return to
service in the Oregon National Guard or military reserve forces of the United
States following a change in status from serving under Title 32 to serving
under Title 10 of the United States Code at a time designated by the President
of the United States by executive order as a period of combatant activities.
     (4) The receipt of supplemental benefits
is conditioned upon the individualÂ’s demonstrating satisfactory progress and
attendance in professional technical training. [1969 c.156 §§5,6; 1971 c.82 §3;
1991 c.685 §6; 1993 c.624 §1; 1995 c.495 §2; 1997 c.56 §1; 2001 c.866 §2; 2005
c.174 §2]
     657.342
Application of eligibility criteria. (1) The provisions of ORS 657.335 to 657.360 apply to an individual
who met the definition of an eligible dislocated worker as provided in ORS
657.335 on or after January 1, 1991, and who is otherwise eligible for benefits
under ORS 657.335 to 657.360 on or after September 29, 1991.
     (2) Individuals who have been approved for
vocational training under ORS 657.335 to 657.360 prior to September 29, 1991,
and who are receiving benefits on September 29, 1991, shall continue to be
eligible to receive benefits after September 29, 1991. [1991 c.685 §12]
     657.345
Approval of programs by director. (1) Individuals who are identified as dislocated workers under the
federal Workforce Investment Act of 1998 (29 U.S.C. 2801 et seq.), and
implementing regulations, and who attend training programs identified under the
Act shall be considered to be in approved professional technical training. The
training shall be for occupations or skills for which there are or are expected
to be reasonable employment opportunities in the area or in another area to
which the individual is willing to relocate or which relate to the development
of a self-employment enterprise for which there is reasonable opportunity for
success.
     (2) In approving professional technical
training for eligible dislocated workers who do not attend training programs
identified in subsection (1) of this section, the Director of the Employment
Department shall require:
     (a) That the professional technical
training relates to an occupation or skill for which there are, or are expected
to be, reasonable employment opportunities in this state or relates to the
development of a self-employment enterprise for which there is a reasonable
opportunity for success.
     (b) That the individual has the
qualifications and aptitudes to successfully complete such professional
technical training. [1969 c.156 §7; 1971 c.82 §4; 1983 c.9 §1; 1991 c.685 §7;
2001 c.684 §30]
     657.350
Rules for administering training program. The Director of the Employment Department, in consultation with the
Department of Community Colleges and Workforce Development, shall promulgate
rules as necessary for the administration of ORS 657.335 to 657.360, including
but not limited to procedures for approval, undertaking periodic reviews for
continued approval, or for disapproval of professional technical training for
an individual. [1969 c.156 §8; 1971 c.82 §5; 1991 c.685 §8; 1997 c.61 §11; 2001
c.684 §31]
     657.355
Denial of benefits to trainees subject to review. Notice, hearing, and review of a decision to
approve or disapprove an application of an individual or to deny continued
approval of an individualÂ’s participation under ORS 657.335 to 657.360 shall be
subject to the provisions of ORS 657.265, 657.266 to 657.269 and 657.270 to
657.282. [1969 c.156 §9; 1975 c.257 §8; 1993 c.778 §15]
     657.357
Apprenticeship program participants eligible for benefits; conditions. Notwithstanding the requirements or
restrictions of ORS 657.335 to 657.360 or the provisions of this chapter
relating to availability for work, actively seeking work or refusal to accept
suitable work, an unemployed individual participating in an apprenticeship
program who is otherwise eligible for unemployment insurance benefits shall not
be ineligible for such benefits or waiting week credit solely by reason of attending
a program of related instruction established in accordance with ORS 660.157
when such attendance does not exceed five weeks during the benefit year of the
individual and when such attendance is required as a condition of the
individualÂ’s continued employment and shall be considered to be in a program of
instruction with the approval of the Director of the Employment Department if
the individual:
     (1) Provides the director with a copy of
that individualÂ’s effective apprenticeship agreement approved in accordance
with the requirements of ORS 660.002 to 660.210; and
     (2) Establishes to the satisfaction of the
director that the training is scheduled by a work-related entity other than the
claimant. [1989 c.818 §3; 1999 c.124 §1]
     657.360
When employer charged for benefits. Except for benefits paid pursuant to ORS 657.357, no employerÂ’s
account shall be charged for benefits paid to an unemployed individual during
the period such individual is enrolled in and attending such program of
instruction. [1969 c.156 §4; 1971 c.82 §6; 1989 c.818 §4]
SHARED WORK
PLANS
     657.370
Definitions for ORS 657.370 to 657.390. As used in ORS 657.370 to 657.390, unless the context requires
otherwise:
     (1) “Affected employee” means an
individual who was continuously employed as a member of the affected group, by
the shared work employer, for six months on a full-time basis or for one year
on a part-time basis, immediately preceding the submission by the employer of
the shared work plan.
     (2) “Affected group” means three or more employees
designated by the employer to participate in a shared work plan.
     (3) “Approved shared work plan” or “approved
plan” means an employer’s shared work plan that meets the requirements of ORS
657.375.
     (4) “Normal weekly hours of work” means
the number of hours in a week that the employee normally would work for the
shared work employer or 40 hours, whichever is less.
     (5) “Shared work employer” means an
employer with a shared work plan in effect.
     (6) “Shared work plan” or “plan” means an
employerÂ’s voluntary, written plan for reducing unemployment, under which a
specified group of employees shares the work remaining after their normal
weekly hours of work are reduced. [1982 s.s.1 c.2 §8; 2007 c.71 §212]
     657.375
Plan applications; approval by director. (1) An employer wishing to participate in the shared work unemployment
benefit program shall submit a signed, written shared work plan to the Director
of the Employment Department for approval. The director shall give written
approval of a shared work plan only if it:
     (a) Specifies the employees in the
affected group.
     (b) Applies to only one affected group.
     (c) Includes a certified statement by the
employer that each individual specified in the affected group is an affected
employee.
     (d) Includes a certified statement by the
employer that for the duration of the plan the reduction in the normal weekly
hours of work of the employees in the affected group is instead of layoffs
which otherwise would result in at least as large a reduction in the total normal
weekly hours of work.
     (e) Specifies an expiration date which is
no more than one year from the date the employer submits the plan for approval.
     (f) Specifies the manner in which the
employer will treat fringe benefits of the employees in the affected group.
     (g) Is approved in writing by the
collective bargaining agent for each collective bargaining agreement which
covers any employee in the affected group.
     (2) The director shall establish the
beginning and ending dates of an approved shared work plan.
     (3) The director shall approve or
disapprove the plan within 15 days of its receipt. The director shall notify
the employer of the reasons for disapproval of a shared work plan within 10
days of such determination. Determinations of the director shall be final and
are not subject to review by any court or other administrative body.
     (4) Disapproval of a plan may be
reconsidered upon application of the employer or at the discretion of the
director. Approval of a shared work plan may be revoked by the director when it
is established that such approval was based, in whole or in part, upon
information contained therein which is either false or substantially
misleading. [1982 s.s.1 c.2 §9; 1993 c.778 §21]
     657.380
Eligibility of employees; benefit limitation. (1) Notwithstanding any other provision of this chapter, for the
purposes of ORS 657.370 to 657.390, an individual is unemployed and eligible to
receive shared work benefits with respect to any week if, in addition to
meeting all other eligibility requirements of this chapter, except as
specifically excepted in subsection (4) of this section, the Director of the
Employment Department finds:
     (a) During the week the individual is
employed as a member of an affected group in an approved plan which was approved
prior to the week and is in effect for the week.
     (b) During the week the individual’s
normal weekly hours of work were reduced, in accordance with an approved plan,
at least 20 percent but not more than 40 percent, with a corresponding
reduction in wages.
     (2) Shared work benefits shall not be paid
to an eligible individual for more than 26 weeks under an approved plan or
modification thereof.
     (3) The total amount of regular benefits
and shared work benefits paid to an individual in a benefit year shall not
exceed the total for the benefit year as provided in ORS 657.150 (5).
     (4) An otherwise eligible individual shall
not be denied benefits under this section because of the application of any
provision of this chapter relating to availability for work, active search for
work or refusal to apply for or accept work from other than the individualÂ’s
shared work employer. [1982 s.s.1 c.2 §10]
     657.385
Method of paying benefits; amount; disqualification; applicability of law to
shared work plans; rules. (1)
An individual who is eligible for shared work benefits under ORS 657.370 to
657.390 shall be paid, with respect to any week of unemployment, a weekly
shared work unemployment insurance benefit amount. Such amount shall be equal
to the individualÂ’s regular weekly benefit amount multiplied by the nearest
full percentage of reduction of the individualÂ’s regular weekly hours of work,
as set forth in the employerÂ’s plan. The benefit payment under ORS 657.370 to
657.390, if not a multiple of one dollar, shall be rounded to the nearest
dollar, and an even one-half dollar shall be rounded to the next higher
multiple of one dollar.
     (2) The provisions of ORS 657.150 (6)
shall not apply to earnings from the shared work employer of an individual
eligible for payments under ORS 657.370 to 657.390 unless the resulting payment
would be less than the regular benefit payment for which the individual would
otherwise be eligible under ORS 657.150 (6) without regard to shared work
unemployment insurance benefits.
     (3) An individual shall be disqualified
for benefits payable under ORS 657.370 to 657.390 for any week in which paid
work is performed for the shared work employer in excess of the reduced hours
as set forth in the approved plan.
     (4) Except as otherwise provided by or
inconsistent with ORS 657.370 to 657.390, all provisions of this chapter and
the rules of the Director of the Employment Department apply to ORS 657.370 to
657.390. The director may adopt such rules as is deemed necessary to make
distinctions and requirements to carry out the purposes of ORS 657.370 to
657.390. [1982 s.s.1 c.2 §11; 1983 c.51 §2; 2003 c.14 §404]
     657.390
Reimbursement to Unemployment Compensation Trust Fund of shared work benefits
paid; use of benefit charges.
(1) Any employer who participates in an approved shared work plan after
December 31, 1993, shall pay into the Unemployment Compensation Trust Fund an
amount equivalent to all shared work benefits paid to employees of the employer
under such plan during any rating period for which the employerÂ’s benefit
ratio, expressed as a percentage rounded to the nearest 0.1 percent, is in
excess of the employerÂ’s tax rate for such rating period.
     (2) All reimbursement obligations arising
under this section are in addition to and separate from any other obligation
imposed under this chapter. At the end of each calendar quarter, the Director
of the Employment Department shall determine the amount of reimbursement due to
the fund from each employer participant in a shared work plan and shall bill each
employer for such amount. The reimbursement shall be subject to the same
interest, penalty and collection provisions as any other reimbursement of
unemployment insurance contributions provided for under this chapter.
     (3) Notwithstanding ORS 657.471 or any
other provision to the contrary, no benefit charges which are reimbursable
under this section shall be included in an employerÂ’s benefit charges for any
purpose in any rating period. [1982 s.s.1 c.2 §12; 1993 c.778 §2]
RECOVERY OF
BENEFITS OBTAINED BY FRAUD
     657.392
Benefits subject to recovery as lien on real or personal property. (1) If an individual is liable to repay
benefits under ORS 657.310, the amount liable to be repaid, interest and
penalties due shall be a lien in favor of the Director of the Employment
Department upon all property, whether real or personal, belonging to such
individual.
     (2) The lien shall be perfected and
attach:
     (a) To real and personal property located
within the county, upon the recording of a warrant, as provided in ORS 657.396,
with the clerk of the county in which the property is located.
     (b) To personal property wherever located
within the state, upon:
     (A) The recording of a warrant, as
provided in ORS 657.396, with the clerk of any county; and
     (B) The filing of a copy of the warrant
with the Secretary of State as provided in ORS 657.394.
     (3) The lien created by this section may
be foreclosed by a suit in the circuit court in the manner provided by law for
the foreclosure of other liens on real or personal property. [1997 c.372 §5]
     657.394
Filing of lien statement or warrant. (1) Any warrant attaching the lien under ORS 657.392 may also be filed
in the office of the Secretary of State. Filing in the office of the Secretary
of State shall have no effect until a copy of the statement of lien or the
warrant has been recorded with the county clerk.
     (2) When a copy of the statement of lien
or the warrant is filed with the Secretary of State in compliance with
subsection (1) of this section, such filing shall have the same effect with
respect to personal property as if the copy of the statement of lien or the
warrant had been duly recorded with the county clerk in each county of this
state.
     (3) A copy of the statement of lien or the
warrant so filed with the Secretary of State shall be filed and indexed by the
Secretary of State in the same manner as is provided in ORS 79.0501 for the
filing and indexing of financing statements. [1997 c.372 §6; 2001 c.445 §178]
     657.396
Alternative to civil collection action; procedure. (1) In any case in which the Director of the
Employment Department may bring a civil action for the collection of amounts
liable to be repaid under ORS 657.310, interest on those amounts or penalties,
the director may instead:
     (a) Assess a collection charge of $5 if
the amount liable to be repaid, the interest then due or the penalty exceeds
$10.
     (b) Issue a warrant under official seal
directed to the sheriff of any county of the state commanding the sheriff to
levy upon and sell the real and personal property of the individual found
within that county, for the payment of the amount liable to be repaid with the
added interest, penalty, collection charge and the sheriffÂ’s cost of executing
the warrant, and to return the warrant to the director and pay to the director
the money collected by virtue of the warrant by a time to be specified in the
warrant, but not less than 60 days from the date of the warrant.
     (2) The sheriff shall, within five days
after the receipt of the warrant, record with the clerk of the county a copy of
the warrant, and thereupon the clerk shall enter in the County Clerk Lien
Record the name of the individual mentioned in the warrant and the amount
liable to be repaid, interest, penalty and collection charge for which the
warrant is issued and the date when the copy is recorded. Thereupon the amount
of the warrant so recorded shall become a lien upon the title to and interest
in property of the individual against whom it is issued in the same manner as a
judgment that creates a judgment lien under ORS chapter 18. The sheriff
thereupon shall proceed upon the same in all respects, with like effect and in
the same manner prescribed by law in respect to executions issued against
property upon the judgment of a court of record, and shall be entitled to the
same fees for services in executing the warrant, to be added to and collected
as a part of the warrant liability.
     (3) In the discretion of the director, a
warrant of like terms, force and effect may be issued and directed to any agent
authorized by the director to collect amounts liable to be repaid and in the
execution of the warrant the agent shall have all the powers conferred by law
upon sheriffs, but is entitled to no fee or compensation in excess of actual
expenses paid in the performance of the agentÂ’s duty.
     (4) If a warrant is returned not satisfied
in full, the director has the same remedies to enforce the claim for amounts
due, interest and penalty against the individual as if the director had
recovered judgment against the individual for the amount liable to be repaid,
interest and penalty.
     (5) Interest upon the amounts liable to be
repaid and the penalty as set forth in the warrant shall be paid and collected
at the rate prescribed in ORS 657.310. [1997 c.372 §7; 2003 c.576 §216; 2007
c.87 §4]
     657.398
Release, compromise or satisfaction of lien. Any lien provided for in ORS 657.392 and 657.394 may be released,
compromised or satisfied by the Director of the Employment Department, and the
property against which a lien is claimed shall be released therefrom by filing
a notice of such release or satisfaction with the county clerk of the county in
which the notice of lien claim was filed. [1997 c.372 §8]
     657.400
Employment Department Special Fraud Control Fund. (1) There is established in the State
Treasury, separate and distinct from the General Fund, the Employment
Department Special Fraud Control Fund. The Employment Department Special Fraud
Control Fund shall consist of moneys collected or received by the Employment
Department as follows:
     (a) All interest and penalties collected
under ORS 657.310.
     (b) All gifts to, interest on or profits
earned by the Employment Department Special Fraud Control Fund.
     (2) The moneys in the Employment
Department Special Fraud Control Fund are continuously appropriated only to the
Employment Department and may not be transferred or otherwise made available to
any other state agency.
     (3) All amounts in the Employment
Department Special Fraud Control Fund are to be used for administrative costs associated
with the prevention, discovery and collection of unemployment benefit
overpayments, as included in the biennial budget of the Employment Department
and approved by the Legislative Assembly. [1997 c.372 §9; 2007 c.87 §5]
CONTRIBUTIONS
BY EMPLOYERS; COVERAGE; RATE
     657.405
“Computation date” defined for ORS 657.430 to 657.463 and 657.471 to 657.485. As used in ORS 657.430 to 657.463 and
657.471 to 657.485, “computation date” means the June 30 preceding the calendar
year for which tax rates are to be effective. [Amended by 1955 c.655 §17; 1957
c.699 §5; 1961 c.252 §2; 1973 c.300 §9; 1975 c.257 §9]
     657.410
Minimum wage for employee without fixed wage. For the purpose of determining the contribution of an employer, if a
worker is not employed at a fixed wage, after a fair hearing, the Director of
the Employment Department may establish a minimum wage at which such worker
shall be carried on the payroll of the employer.
     657.415
When employer ceases to be subject to this chapter. (1) No employer subject to this chapter
shall cease to be subject except upon a written application and after a finding
by the Director of the Employment Department that the employer did not, during
and since the preceding calendar year, have sufficient employment or payroll to
qualify as an employer as defined in this chapter.
     (2) The employer shall cease to be subject
effective with the first day of the calendar quarter in which the written
application was filed. Such exemption shall continue until the employer again
qualifies as an employer as defined in this chapter. [Amended by 1955 c.655 §18;
1981 c.77 §13]
     657.419 [2001 c.185 §2; repealed by 2007 c.48 §1]
     657.420 [Repealed by 1981 c.5 §3]
     657.425
Election of coverage for services that do not constitute employment as defined
in this chapter. (1) Any
employing unit, for which individuals perform services that are not employment
subject to this chapter, may file with the Director of the Employment
Department a written election that all such excluded services are employment
for all the purposes of this chapter.
     (2) Notwithstanding subsection (1) of this
section:
     (a) A nonprofit employing unit, a state
agency, a political subdivision or an Indian tribe may file a written election
that all otherwise excluded services performed by individuals within the same
grade, class or occupation or at a specific establishment or geographic area
are employment subject to this chapter.
     (b) An employing unit for which services
are performed that are subject to the Federal Unemployment Tax Act may file a
written election with the director that such services are employment for all
purposes of this chapter.
     (3) Elections filed pursuant to
subsections (1) and (2) of this section are not effective unless approved by
the director. Upon approval of the election by the director, the services are
employment subject to this chapter effective the first day of the calendar
quarter in which the election was filed, or a later date when so specified in
the election. Such election shall continue in effect until canceled but shall
be for not less than two completed calendar years.
     (4) An employing unit may cancel its
election as of January 1 of any calendar year that is subsequent to two
calendar years, only if such employing unit has filed, at least 30 days prior
to such January 1, a written notice with the director of its intention to
cancel such election. Upon timely notice of intention to cancel the election,
such services shall cease to be employment subject to this chapter.
     (5) The director may cancel the election
of any employing unit and such elected services shall cease to be employment
subject to this chapter at any time while such employing unit is in default in
payment of taxes or other amounts due under this chapter. [Amended by 1971
c.463 §14; 1973 c.715 §3; 1981 c.5 §4; 2001 c.572 §11; 2005 c.218 §14]
     657.430
Tax rates based on experience.
Subject to ORS 657.480 and the conditions and exceptions contained in this
chapter, the Director of the Employment Department shall, for each calendar
year, determine the tax rates applicable to each employer on the basis of the
actual experience of the employing enterprises of the employer with respect to
benefits paid to unemployed individuals on account of wages for services
performed in the employ of the employer during the base years of the unemployed
individuals. [Amended by 1973 c.300 §10; 2005 c.35 §1]
     657.435
Base rate for first year.
For each calendar year, an employerÂ’s tax rate shall be that rate assigned in
this section to the applicable schedule I through VIII of Table A, ORS 657.462
in effect for such calendar year unless and until there have been 12
consecutive months immediately preceding the computation date, except as
otherwise provided, throughout which the employerÂ’s account has been chargeable
with benefits.
______________________________________________________________________________
Schedule of Table A,                      Tax Rate
      ORS 657.462                           Assigned
                 I                                          2.0%
                 II                                         2.1%
                 III                                       2.4%
                 IV                                       2.6%
                 V                                         2.9%
                 VI                                       3.1%
                 VII                                      3.2%
                 VIII                                    3.3%
______________________________________________________________________________
[Amended by 1955
c.655 §5; 1973 c.300 §11; 1977 c.538 §1a; 1989 c.609 §2; 2005 c.183 §5]
     657.439
Wage Security Program funding.
(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:
______________________________________________________________________________
                                                                 Fund
Adequacy Percentage Ratio I C
                                                                                   200%
and Over
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
0.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
0.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
0.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
0.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
0.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
1.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
1.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
1.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
1.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
1.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 65.00%
1.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 69.00%
1.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 69.00%
but less than 73.00%
1.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 73.00%
but less than 77.00%
1.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 77.00%
but less than 80.00%
1.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 83.00%
2.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 83.00%
but less than 86.00%
2.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 86.00%
but less than 89.00%
2.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 89.00%
but less than 91.00%
2.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 91.00%
but less than 93.00%
2.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.00%
but less than 95.00%
2.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 96.00%
2.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.00%
but less than 96.90%
2.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.90%
but less than 97.70%
2.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.70%
but less than 98.40%
2.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.40%
but less than 98.90%
3.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.90%
but less than 99.30%
3.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.30%
but less than 99.54%
3.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.54%
but less than 99.63%
3.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.71%
3.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.71%
but less than 99.78%
4.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.84%
4.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.89%
4.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.93%
4.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
but less than 99.96%
4.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
but less than 99.98%
5.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.98%
but less than 99.99%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.99%
to 100%
______________________________________________________________________________
______________________________________________________________________________
                                                                Fund
Adequacy Percentage Ratio II C
                                                                        190.00%
but less than 200%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
0.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
0.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
0.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
1.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
1.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
1.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
1.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
1.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
1.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
1.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
1.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
1.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
1.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 79.00%
2.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 79.00%
but less than 82.00%
2.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 82.00%
but less than 85.00%
2.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 85.00%
but less than 88.00%
2.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 90.00%
2.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 90.00%
but less than 92.00%
2.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 93.50%
2.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.50%
but less than 94.90%
2.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 94.90%
but less than 96.20%
3.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.20%
but less than 97.40%
3.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.40%
but less than 98.54%
3.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.54%
but less than 99.54%
3.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.54%
but less than 99.63%
3.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.71%
4.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.71%
but less than 99.78%
4.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.84%
4.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.89%
4.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.93%
4.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
but less than 99.96%
5.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
but less than 99.98%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.98%
to 100%
______________________________________________________________________________
______________________________________________________________________________
                                                               Fund
Adequacy Percentage Ratio III C
                                                                        170.00%
but less than 190%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
0.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
1.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
1.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
1.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
1.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
1.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
1.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
1.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
2.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
2.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 87.00%
2.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 87.00%
but less than 90.00%
2.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 90.00%
but less than 93.00%
2.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.00%
but less than 95.00%
3.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.43%
3.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.43%
but less than 99.63%
4.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.72%
4.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.72%
but less than 99.79%
4.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.79%
but less than 99.85%
4.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.90%
4.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.90%
but less than 99.94%
5.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.94%
but less than 99.97%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.97%
to 100%
______________________________________________________________________________
______________________________________________________________________________
                                                               Fund Adequacy Percentage Ratio IV C
                                                                        145.00%
but less than 170%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
1.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
1.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
1.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
1.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
2.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
2.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.40%
4.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.40%
but less than 99.60%
4.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.60%
but less than 99.70%
4.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.78%
4.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.85%
4.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.91%
5.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.91%
but less than 99.96%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                Fund Adequacy Percentage Ratio V C
                                                                        125.00%
but less than 145%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
1.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
2.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
2.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.40%
4.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.40%
but less than 99.60%
4.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.60%
but less than 99.70%
4.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.78%
4.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.85%
4.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.91%
5.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.91%
but less than 99.96%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                               Fund
Adequacy Percentage Ratio VI C
                                                                        110.00%
but less than 125%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
3.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.70%
4.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.79%
4.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.79%
but less than 99.87%
5.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.87%
but less than 99.94%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.94%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                               Fund
Adequacy Percentage Ratio VII C
                                                                        100.00%
but less than 110%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
0.00% but less than 10.00%
1.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
2.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
2.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
2.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
2.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
2.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
3.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
3.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
4.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.70%
4.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.84%
5.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.93%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                              Fund
Adequacy Percentage Ratio VIII C
                                                                                     Under
100%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
2.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
0.00% but less than 10.00%
2.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
2.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
2.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
2.98%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
3.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
3.18%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 65.00%
3.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 70.00%
3.38%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 70.00%
but less than 75.00%
3.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 75.00%
but less than 80.00%
3.58%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.78%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
4.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
4.28%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.48%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.68%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.88%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.80%
5.08%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.80%
but less than 99.92%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.92%
to 100.00%
______________________________________________________________________________
     (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 first calendar quarter of each odd-numbered year, an amount equal to:
     (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
     (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]
     Note: 657.439 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.
     657.440 [Repealed by 1957 c.699 §12]
     657.445
[Repealed by 1957 c.699 §12]
     657.450 [Repealed by 1957 c.699 §12]
     657.451 [1955 c.655 §20; 1957 c.699 §6; 1959 c.606 §2;
repealed by 1967 c.434 §2]
     657.455 [Amended by 1955 c.655 §21; 1959 c.606 §3;
repealed by 1963 c.302 §4]
     657.457
Penalty when employer fails to file contribution reports and pay contributions
when due; notice of failure; waiver; rules. (1) For each year after December 31, 1993, an employer shall pay a
penalty equal to one percent of the employerÂ’s taxable payroll in the preceding
calendar year if the employer has failed prior to September 1 to:
     (a) File all tax reports as required by
the Director of the Employment Department; or
     (b) Pay all taxes due.
     (2)(a) On or before June 30, the director
shall send a written notice to each employer that has failed to file all
required tax reports or pay all taxes due, warning the employer about the
penalty provided in subsection (1) of this section.
     (b) On or before October 20, the director
shall assess the penalty provided in subsection (1) of this section and send
written notification thereof to the employerÂ’s last known address.
     (c) An employer that is assessed a penalty
under this section may submit a written request that the penalty be waived.
Such request must be filed with the director on or before November 10 following
the penalty assessment and contain the specific reasons for the failure to file
the required reports or payments prior to September 1.
     (d) The director may waive the penalty for
good cause if the employer has filed the required reports and payments.
     (3)(a) If the request for waiver of the
penalty is denied, the director shall so notify the employer in writing. The
decision denying the request shall become final, unless within 20 days from the
date the decision is sent to the employerÂ’s last known address, the employer
files a request for a hearing. The request for a hearing must be in writing and
state the reasons therefor.
     (b) Hearings, decisions and
reconsiderations under this section shall be conducted in accordance with rules
adopted by the director.
     (c) Judicial review of an order assessing
a penalty under this section shall be as provided for review of orders in
contested cases under ORS chapter 183, except that the petition shall be filed
within 20 days after the issuance of the order of the director or a designated
representative.
     (4) The penalty provided in subsection (1)
of this section shall be collected in accordance with the provisions of ORS
657.515, and any amounts collected pursuant to this subsection shall be paid to
the Employment Department Special Administrative Fund in accordance with the
provisions of ORS 657.830 (3). [1957 c.699 §8(1),(2); 1967 c.435 §4; 1977 c.538
§2; 1993 c.778 §19; 1995 c.173 §2]
     657.458
Definitions for employer tax rate computations. As used in this chapter unless the context
requires otherwise:
     (1) “Adjusted average weekly check amount”
means the average weekly check amount in a calendar year plus one-half of the
increase in the maximum weekly benefit amount plus one-half of the increase in
the minimum weekly benefit amount from the week including July 4 immediately
preceding such calendar year to the week including July 4 immediately following
such calendar year.
     (2) “Average monthly employment” means the
total number of persons employed in each month for 12 consecutive months, as
reported by employers subject to the tax under this chapter, divided by 12.
     (3) “Average weekly check amount” means
the gross amount of benefit payments, excluding extended benefits, made during
a 12 consecutive month period, divided by the number of such weekly payments
made to all individuals receiving benefits under this chapter during that
period. The number and amount of payments made under section 11, chapter 2,
     (4) “High benefit cost period” means the
12 consecutive month period in the last 10 completed calendar years in which
the benefit cost rate was the highest. The benefit cost rate is determined by
dividing the amount of benefits paid attributable to employers subject to the
tax, during any 12 consecutive months within the 10-year period by total wages,
as defined in ORS 657.105, reported by all employers subject to the tax for the
four consecutive calendar quarters that include the quarter in which the 12
consecutive month period ended. All benefits paid from the Unemployment
Compensation Trust Fund attributable to employers subject to the tax, including
but not limited to the
     657.459
Computation of Fund Adequacy Percentage Ratio. (1) For the purpose of computing employer
tax rates, the Director of the Employment Department, or the directorÂ’s
authorized representative, shall compute a “Fund Adequacy Percentage Ratio.”
This computation shall be made in September of each year and shall be the ratio
of the amount in the Unemployment Compensation Trust Fund, as of August 31
preceding the computation, to a calculated amount of benefits that would be
paid during the following calendar year if high unemployment were to occur. The
calculated amount of benefits shall be determined as follows:
     (a) Average monthly employment in the
calendar year preceding the calculation shall be divided by the average monthly
employment in the high benefit cost period with the resulting quotient carried
to the fourth decimal place.
     (b) The adjusted average weekly check
amount for the calendar year preceding the calculation shall be divided by the
average weekly check amount in the high benefit cost period with the resulting
quotient carried to the fourth decimal place.
     (c) The amount of benefits paid during the
high benefit cost period and attributable to employers subject to the tax shall
be multiplied by the quotient determined in paragraph (a) of this subsection.
The resulting product shall be multiplied by the quotient determined in
paragraph (b) of this subsection. All benefits paid from the Unemployment
Compensation Trust Fund attributable to employers subject to the tax, including
but not limited to the
     (2) The amount in the Unemployment
Compensation Trust Fund, as of August 31 preceding the computation, shall be
divided by the final product determined in subsection (1)(c) of this section.
The quotient obtained shall be expressed as a percentage and is the “Fund
Adequacy Percentage Ratio” used to determine the applicable schedule of Table A
of ORS 657.462 to be in effect for the succeeding calendar year.
     (3) Notwithstanding the provisions of
subsection (2) of this section, if the product obtained by multiplying 3.0
times the average monthly employment in the calendar year preceding the
calculation times the adjusted average weekly check amount for the calendar
year preceding the computation exceeds the amount determined in subsection
(1)(c) of this section, such product shall be used in lieu of the amount
determined in subsection (1)(c) of this section in the Trust Fund Adequacy
Ratio calculation in subsection (2) of this section.
     (4) Products obtained in subsections (1)
and (3) of this section shall be rounded to the nearest dollar. [1969 c.157 §3
(657.458 and 657.459 enacted in lieu of 657.461); 1971 c.463 §16; 1975 c.354 §2;
1977 c.538 §4; 1983 c.508 §10; 2005 c.22 §462; 2005 c.183 §7]
     657.460 [Repealed by 1959 c.606 §4]
     657.461 [1967 c.434 §5 (enacted in lieu of 657.464)
repealed by 1969 c.157 §1 (657.458 and 657.459 enacted in lieu of 657.461)]
     657.462
Computation of benefit ratio; grouping employers within cumulative taxable payroll
percentage limits; assignment of rates. (1) The Director of the Employment Department or the directorÂ’s
authorized representative shall, for each calendar year, compute a benefit
ratio for each employer who meets the requirements of this section. For an
employer whose record has been chargeable with benefits throughout the 12
preceding calendar quarters ending on the computation date, the benefit ratio
shall be a quotient obtained by dividing the total benefit charges to the
employerÂ’s record in the 12 calendar quarters by the total of the employerÂ’s
taxable payrolls for the same 12 calendar quarters. For an employer whose
record has been chargeable with benefits for at least four or more consecutive
calendar quarters but less than 12 consecutive calendar quarters and ending on
the computation date, the benefit ratio shall be the quotient obtained by
dividing the total benefits charged to the employerÂ’s record for the
consecutive calendar quarters by the total of the employerÂ’s taxable payrolls
for the same period. Benefit ratios shall be carried out to the sixth decimal
place.
     (2) A listing shall be prepared of all
employers meeting the requirements of this section and whose account is open
according to Employment Department records as of August 31 following the
computation date. This listing shall start with the employer having the lowest
benefit ratio and progress through the employer having the highest benefit
ratio. The listing shall show for each employer:
     (a) The benefit ratio;
     (b) The taxable payroll for the four
calendar quarters immediately preceding the computation date; and
     (c) A cumulative total consisting of the
sum of the employerÂ’s taxable payroll and the taxable payroll of all other
preceding employers on the list.
     (3) The department shall group all
employers in accordance with the cumulative taxable payroll percentage limits
for the schedule in effect under Table A. All employers who fall within the
same group will be assigned the tax rate for that group. However, if the
grouping results in the taxable payroll of an employer falling in two groups,
the employer and any other employer with the same benefit ratio shall be
assigned the lower of the two applicable rates. Fractions of a cent will be
dropped in computing taxable payroll limits used in Table A. The schedule in
effect shall be in accordance with the Fund Adequacy Percentage Ratios set
forth in Table A.
______________________________________________________________________________
TABLE A
     (Taxable Payroll referred to is the total
for all the eligible firms for the four calendar quarters preceding and ending
on the computation date)
______________________________________________________________________________
                                                                   Fund Adequacy Percentage Ratio I
                                                                                   200% and Over
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
0.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
0.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
0.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
1.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
1.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
1.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
1.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
1.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
1.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
1.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 65.00%
1.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 69.00%
1.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 69.00%
but less than 73.00%
1.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 73.00%
but less than 77.00%
2.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 77.00%
but less than 80.00%
2.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 83.00%
2.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 83.00%
but less than 86.00%
2.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 86.00%
but less than 89.00%
2.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 89.00%
but less than 91.00%
2.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 91.00%
but less than 93.00%
2.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.00%
but less than 95.00%
2.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 96.00%
2.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.00%
but less than 96.90%
2.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.90%
but less than 97.70%
3.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.70%
but less than 98.40%
3.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.40%
but less than 98.90%
3.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.90%
but less than 99.30%
3.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.30%
but less than 99.54%
3.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.54%
but less than 99.63%
3.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.71%
4.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.71%
but less than 99.78%
4.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.84%
4.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.89%
4.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.93%
4.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
but less than 99.96%
5.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
but less than 99.98%
5.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.98%
but less than 99.99%
5.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.99%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                  Fund Adequacy Percentage Ratio II
                                                                        190.00% but less than 200%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
0.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
1.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
1.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
1.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
1.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
1.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
1.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
1.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
1.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
1.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 79.00%
2.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 79.00%
but less than 82.00%
2.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 82.00%
but less than 85.00%
2.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 85.00%
but less than 88.00%
2.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 90.00%
2.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 90.00%
but less than 92.00%
2.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 93.50%
3.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.50%
but less than 94.90%
3.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 94.90%
but less than 96.20%
3.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.20%
but less than 97.40%
3.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.40%
but less than 98.54%
3.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.54%
but less than 99.54%
3.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.54%
but less than 99.63%
4.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.71%
4.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.71%
but less than 99.78%
4.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.84%
4.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.89%
4.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.93%
5.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
but less than 99.96%
5.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
but less than 99.98%
5.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.98%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                 Fund Adequacy Percentage Ratio III
                                                                        170.00% but less than 190%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
1.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
1.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
1.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
1.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
1.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
2.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
2.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 87.00%
2.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 87.00%
but less than 90.00%
3.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 90.00%
but less than 93.00%
3.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.00%
but less than 95.00%
3.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.43%
4.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.43%
but less than 99.63%
4.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.72%
4.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.72%
but less than 99.79%
4.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.79%
but less than 99.85%
4.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.90%
5.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.90%
but less than 99.94%
5.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.94%
but less than 99.97%
5.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.97%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                 Fund Adequacy Percentage Ratio IV
                                                                        145.00% but less than 170%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
0.00% but less than 10.00%
1.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
1.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
1.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
2.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.40%
4.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.40%
but less than 99.60%
4.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.60%
but less than 99.70%
4.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.78%
4.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.85%
5.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.91%
5.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.91%
but less than 99.96%
5.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                  Fund Adequacy Percentage Ratio V
                                                                        125.00% but less than 145%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
0.00% but less than 10.00%
1.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
2.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
2.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
2.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
2.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
3.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.40%
4.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.40%
but less than 99.60%
4.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.60%
but less than 99.70%
4.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.78%
4.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.85%
5.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.91%
5.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.91%
but less than 99.96%
5.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                 Fund
Adequacy Percentage Ratio VI
                                                                        110.00% but less than 125%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
0.00% but less than 10.00%
1.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
2.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
3.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
3.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
3.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
4.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.70%
4.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.79%
5.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.79%
but less than 99.87%
5.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.87%
but less than 99.94%
5.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.94%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                 Fund Adequacy Percentage Ratio VII
                                                                        100.00% but less than 110%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
2.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
0.00% but less than 10.00%
2.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
2.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
2.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
2.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
3.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
3.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
3.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
3.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
4.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
4.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.70%
5.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.84%
5.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.93%
5.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                Fund Adequacy Percentage Ratio VIII
                                                                                     Under 100%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
2.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
0.00% but less than 10.00%
2.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
2.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
3.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
3.1%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
3.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
3.3%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 65.00%
3.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 70.00%
3.5%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 70.00%
but less than 75.00%
3.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 75.00%
but less than 80.00%
3.7%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.9%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
4.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
4.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
4.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.6%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.8%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
5.0%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.80%
5.2%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.80%
but less than 99.92%
5.4%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.92%
to 100.00%
______________________________________________________________________________
[1963 c.302 §2; 1967 c.434 §3; 1973 c.810 §2; 1975 c.354 §3; 1981 c.751 §4;
1983 c.818 §1; 1995 c.173 §1; 2001 c.885 §2; 2005 c.183 §8]
     657.463
Tax rate schedules. (1)
Notwithstanding the tax rate imposed by ORS 657.462 and subject to the tax rate
imposed by ORS 657.439, for wages paid during a calendar quarter, the tax rate
paid by each employer subject to ORS 657.435 and 657.462 shall be determined in
accordance with schedule I B, II B, III B, IV B, V B, VI B, VII B or VIII B,
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:
______________________________________________________________________________
                                                                 Fund
Adequacy Percentage Ratio I B
                                                                                   200%
and Over
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
0.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
0.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
0.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
0.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
1.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
1.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
1.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
1.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
1.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
1.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 65.00%
1.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 69.00%
1.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 69.00%
but less than 73.00%
1.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 73.00%
but less than 77.00%
1.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 77.00%
but less than 80.00%
2.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 83.00%
2.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 83.00%
but less than 86.00%
2.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 86.00%
but less than 89.00%
2.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 89.00%
but less than 91.00%
2.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 91.00%
but less than 93.00%
2.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.00%
but less than 95.00%
2.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 96.00%
2.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.00%
but less than 96.90%
2.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.90%
but less than 97.70%
2.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.70%
but less than 98.40%
3.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.40%
but less than 98.90%
3.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.90%
but less than 99.30%
3.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.30%
but less than 99.54%
3.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.54%
but less than 99.63%
3.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.71%
3.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.71%
but less than 99.78%
4.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.84%
4.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.89%
4.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.93%
4.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
but less than 99.96%
4.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
but less than 99.98%
5.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.98%
but less than 99.99%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.99%
to 100%
______________________________________________________________________________
______________________________________________________________________________
                                                                Fund
Adequacy Percentage Ratio II B
                                                                        190.00%
but less than 200%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
0.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
0.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
1.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
1.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
1.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
1.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
1.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
1.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
1.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
1.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
1.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
1.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 79.00%
2.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 79.00%
but less than 82.00%
2.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 82.00%
but less than 85.00%
2.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 85.00%
but less than 88.00%
2.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 90.00%
2.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 90.00%
but less than 92.00%
2.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 93.50%
2.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.50%
but less than 94.90%
3.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 94.90%
but less than 96.20%
3.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.20%
but less than 97.40%
3.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.40%
but less than 98.54%
3.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.54%
but less than 99.54%
3.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.54%
but less than 99.63%
3.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.71%
4.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.71%
but less than 99.78%
4.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.84%
4.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.89%
4.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.93%
4.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
but less than 99.96%
5.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
but less than 99.98%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.98%
to 100%
______________________________________________________________________________
______________________________________________________________________________
                                                               Fund Adequacy Percentage Ratio III B
                                                                        170.00%
but less than 190%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
1.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
1.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
1.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
1.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
1.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
1.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
2.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
2.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 87.00%
2.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 87.00%
but less than 90.00%
2.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 90.00%
but less than 93.00%
3.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.00%
but less than 95.00%
3.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.43%
3.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.43%
but less than 99.63%
4.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.72%
4.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.72%
but less than 99.79%
4.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.79%
but less than 99.85%
4.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.90%
4.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.90%
but less than 99.94%
5.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.94%
but less than 99.97%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.97%
to 100%
______________________________________________________________________________
______________________________________________________________________________
                                                               Fund Adequacy Percentage Ratio IV B
                                                                        145.00%
but less than 170%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
1.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
1.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
1.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
2.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.40%
4.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.40%
but less than 99.60%
4.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.60%
but less than 99.70%
4.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.78%
4.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.85%
4.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.91%
5.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.91%
but less than 99.96%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                Fund Adequacy Percentage Ratio V B
                                                                        125.00%
but less than 145%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
2.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
2.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
2.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.40%
4.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.40%
but less than 99.60%
4.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.60%
but less than 99.70%
4.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.78%
4.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.85%
4.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.91%
5.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.91%
but less than 99.96%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                               Fund
Adequacy Percentage Ratio VI B
                                                                        110.00%
but less than 125%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
3.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
3.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.70%
4.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.79%
4.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.79%
but less than 99.87%
5.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.87%
but less than 99.94%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.94%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                               Fund
Adequacy Percentage Ratio VII B
                                                                        100.00%
but less than 110%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
0.00% but less than 10.00%
2.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
2.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
2.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
2.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
2.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
3.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
3.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
3.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
4.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.70%
4.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.84%
5.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.93%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                              Fund
Adequacy Percentage Ratio VIII B
                                                                                     Under
100%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
2.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
0.00% but less than 10.00%
2.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
2.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
2.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
3.01%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
3.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
3.21%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 65.00%
3.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 70.00%
3.41%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 70.00%
but less than 75.00%
3.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 75.00%
but less than 80.00%
3.61%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.81%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
4.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
4.31%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.51%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.71%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.91%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.80%
5.11%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.80%
but less than 99.92%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.92%
to 100.00%
______________________________________________________________________________
     (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 each calendar quarter an amount equal to 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 of the
Employment Department prescribes otherwise. After deduction of the actual
shared costs of the Employment Department in collecting the amounts under this
subsection, all such moneys shall be paid into the Supplemental Employment
Department Administration Fund. [2005 c.183 §2]
     657.464 [1963 c.302 §3; repealed by 1967 c.434
§4 (657.461
enacted in lieu of 657.464)]
     657.465 [Repealed by 1955 c.655 §22 (657.466
enacted in lieu of
657.465)]
     657.466
[1955 c.655 §23 (enacted in
lieu of
657.465); 1957
c.699 §9; renumbered 657.471]
     657.467
Amounts included in fund adequacy percentage ratio computations. Notwithstanding the payment of regular and
extended unemployment insurance benefits to employees of employing units which
reimburse the fund in lieu of taxes from moneys in the Unemployment
Compensation Trust Fund, such moneys shall be included with the balance in the
Unemployment Compensation Trust Fund in any computation of a fund adequacy
percentage ratio under this chapter as though said moneys had been reimbursed
to the fund as provided in ORS 657.505. Should advance payments made by
reimbursing employers exceed the amount of benefit payments, the excess amount
shall be excluded from the fund balance. [1965 c.359 §3; subsection (2) enacted
as 1967 c.435 §12; 1971 c.463 §17; 1977 c.538 §5]
     657.468 [1971 c.56 §2; repealed by 1975 c.354 §4]
     657.470 [Repealed by 1963 c.302 §4]
     657.471
Manner of charging benefits to employer; request for relief from charges. (1) Subject to the provisions of subsections
(2) to (7) and (10) of this section, benefits paid to an eligible individual
shall be charged to each of the individualÂ’s employers during the base year in
the same proportion that the wages paid by each employer to the individual
during the base year bear to the wages paid by all employers to that individual
during that year.
     (2) With the exception of a political
subdivision electing to pay taxes under ORS 657.509, an employerÂ’s account
shall not be charged with benefits paid an unemployed individual in excess of
one-third of the base year wages paid that individual while in the employ of
such employer.
     (3) Benefits paid to an individual for
unemployment immediately after the expiration of a period of disqualification
for having left work of an employer voluntarily without good cause shall not be
charged to that employer.
     (4) Benefits paid to an individual for
unemployment immediately after the expiration of a period of disqualification
for having been discharged by an employer for misconduct shall not be charged
to that employer.
     (5) Benefits paid without any
disqualification to an individual shall not be charged to an employer of the
individual for the immediate period of unemployment when:
     (a) The individual left work of the
employer voluntarily for good cause not attributable to the employer; or
     (b) The employer discharged the individual
because the individual was unable to satisfy a job prerequisite required by law
or administrative rule.
     (6) If it is determined under the
provisions of subsection (3), (4) or (5) of this section that benefits paid to
an individual shall not be charged to an employer, such employerÂ’s account
shall not be charged for any benefits paid for any subsequent period or periods
of unemployment during that individualÂ’s affected benefit year or during any
benefit year beginning within 52 weeks subsequent to the affected benefit year.
     (7) If a base-year employer, not otherwise
eligible for relief of charges for benefits under this section, receives
notification of an initial valid determination of a claim filed by an
individual who:
     (a) Left work of such employer voluntarily
and not attributable to the employer, such employer may request relief of
charges within 30 days of the date the notice provided for in ORS 657.266 is
mailed or delivered to the employer. The request must advise the Director of
the Employment Department in writing the date of such leaving and that such leaving
was voluntary and not attributable to the employer and the reason therefor.
Upon receipt of such notice from the employer the director shall investigate
the separation and if the resulting determination, which shall be made by the
director, establishes that the leaving was voluntary and not attributable to
the employer, that employerÂ’s account shall not be charged with benefits during
that individualÂ’s benefit year. If the individual was reemployed by such
employer prior to the filing of the initial valid claim, the employer shall not
receive relief of the employerÂ’s account under this subsection;
     (b) Was disqualified for the individual’s
most recent separation from such employer by the directorÂ’s decision that found
the individual has been discharged for misconduct connected with the work, that
employer may request relief of charges within 30 days of the date the notice
provided for in ORS 657.266 is mailed or delivered to the employer. Upon
receipt of such request from the employer, the director shall examine
department records and if the requirements of this subsection have been met
shall grant the relief of charges to that employer for benefits paid to the
individual during the benefit year; or
     (c) Was discharged for reasons that would
be disqualifying under ORS 657.176 (2)(a), (b), (f), (g) or (h), the employer
may request relief of charges within 30 days of the date the notice provided
for in ORS 657.266 is mailed or delivered to the employer. The request must
specify the date of the discharge and the reasons why the employer believes the
discharge was for reasons that would be disqualifying under ORS 657.176 (2)(a),
(b), (f), (g) or (h). Upon receipt of the request from the employer, the
director shall review the information provided by the employer and determine
whether the employer is entitled to relief of charges for benefits paid to the
individual during the benefit year. If the director determines that the
employer is entitled to such relief of charges, the director shall grant the
relief.
     (8) The determination of the director
under subsection (7)(a) and (c) of this section shall be final in all cases
unless an application for hearing is filed within 20 days after delivery of
such decision, or, if mailed, within 20 days after the same was mailed to the
employerÂ’s last-known address. When a request for hearing has been timely
filed, an administrative law judge shall be assigned to conduct a hearing.
After the administrative law judge has afforded all parties an opportunity for
a fair hearing, the administrative law judge shall affirm or reverse the
decision and promptly notify all parties entitled to notice of the decision and
the reasons therefor. Decisions of the administrative law judge under this
subsection become final and may be judicially reviewed as provided in ORS
657.684 to the extent applicable.
     (9) If the director finds that an employer
or any employee, officer or agent of an employer, in submitting facts under
subsection (7) or (8) of this section willfully makes a false statement or
representation or willfully fails to report a material fact concerning the
termination of an individualÂ’s employment, the director shall make a
determination thereon charging the employerÂ’s reserve account not less than two
nor more than 10 times the weekly benefit amount of the claimant or claimants,
as the case may be. The director shall give notice to the employer of the
determination under this subsection and such decision of the director shall
become final unless an application for hearing is filed in accordance with
subsection (8) of this section.
     (10) Benefits paid to an individual shall
not be charged to a base-year employer if:
     (a) The employer furnished part-time work
to the individual during the base year;
     (b) The individual has become eligible for
benefits because of loss of employment with one or more other employers;
     (c) The employer has continued to furnish
part-time work to the individual in substantially the same amount as during the
individualÂ’s base year; and
     (d) The employer requests relief of
charges within 30 days of the date the notice provided for in ORS 657.266 is
mailed or delivered to the employer. [Formerly 657.466; 1967 c.435 §5; 1973
c.300 §12; 1975 c.257 §10; 1977 c.294 §6; 1983 c.518 §1; 1993 c.778 §22; 1995
c.79 §332; 1995 c.683 §1; 1997 c.59 §2; 1999 c.416 §1; 1999 c.849 §130; 1999
c.970 §1; 2003 c.75 §102; 2003 c.792 §3]
     657.472 [1957 c.699 §8(3); repealed by 1963 c.354 §1
(657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472,
657.512, 657.550 and 657.672)]
     657.473
Statement of benefits charged to employerÂ’s account. Employers subject to this chapter may be
furnished, upon written request, a statement of benefits charged to their
accounts at such times and in such form as may be determined by the Director of
the Employment Department. Nothing in this section shall in any way be
construed as to relieve an employerÂ’s account from benefit charges nor to grant
any appeal therefrom. [1967 c.435 §2]
     657.475
Where a number of the same workers are normally employed by several employers;
records; contributions; charging benefits. (1) Where a number of workers are normally employed in employment in
the course of a year by several employers, such employers, with the approval of
the Director of the Employment Department, may appoint an agent who shall
maintain such records and prepare and file such returns and reports as are
required under this chapter in respect to such workers, including returns and
reports of wages paid and payable to such workers, and may pay the employersÂ’
contributions levied under this chapter in respect to wages paid and payable to
such workers and shall perform such other acts on behalf of such employers as
the director may authorize, all in the same manner as though such agent were the
employer of such workers.
     (2) The director may, by regulation,
provide for the manner of crediting to each such employer the employment
experience of such group of employers who have appointed such agent with
respect to such workers, for the purpose of any classification of employers
made pursuant to this chapter for the determination of future rates of
employersÂ’ contributions.
     (3) Any of such employers who operate or
do business in more than one place may, with the approval of the director,
appoint a separate agent in each such place.
     (4) This section shall not be construed to
make such agent the employer of such workers, or relieve any employer of
obligations to comply with the terms of this chapter, except to the extent that
such obligations are discharged by such agent.
     657.477
Related corporations as common paymaster; treatment of compensation for
services. For purposes of
this chapter, if two or more related corporations concurrently employ the same
individual and compensate such individual through a common paymaster which is
one of such corporations, each such corporation shall be considered to have
paid as remuneration to such individual only the amounts actually disbursed by
it to such individual, and shall not be considered to have paid as remuneration
to such individual amounts actually disbursed to such individual by another of
such corporations. [1979 c.255 §2]
     657.480
Effect of transfer of trade or business; partial transfer; penalties; rules. (1) If an employer transfers its trade or business
or a portion of its trade or business to another employer, the portion of
unemployment experience attributable to the transferred trade or business shall
be transferred to the acquiring employer.
     (2)(a) If a person is not an employer when
the person acquires a trade or business or a portion of a trade or business of
an employer, the unemployment experience of the acquired trade or business
shall be transferred to the person unless the Director of the Employment
Department finds that the person acquired the trade or business solely or
primarily for the purpose of obtaining a lower tax rate.
     (b) The person described in paragraph (a)
of this subsection is not entitled to a tax rate of less than the tax rate
assigned under ORS 657.435 unless and until the person, based upon the personÂ’s
unemployment experience and the unemployment experience of the trade or
business transferred, has throughout the 12 consecutive months preceding the
computation date had its account chargeable with benefits.
     (c) If the director finds that a person
acquired a trade or business solely or primarily for the purpose of obtaining a
lower tax rate, the director shall deny a transfer of unemployment experience.
In determining whether a person acquired a trade or business solely or
primarily for the purpose of obtaining a lower tax rate, the director shall use
objective factors that may include:
     (A) The cost of acquiring the trade or
business;
     (B) Whether the person continued the
business activities of the transferred trade or business;
     (C) How long the person continued the
business activities of the transferred trade or business; or
     (D) Whether a substantial number of new
employees were hired for the performance of duties unrelated to the business
activities of the trade or business that were conducted before the transfer.
     (3)(a) A person may not engage in activity
to transfer or acquire, or to attempt to transfer or acquire, a trade or
business or any portion of a trade or business solely or primarily for the
purpose of obtaining a lower tax rate. If a person knowingly engages in
activity to transfer or acquire, or to attempt to transfer or acquire, a trade
or business or any portion of a trade or business solely or primarily for the
purpose of obtaining a lower tax rate, the director shall assign the person the
highest tax rate designated under this chapter for the rate year during which
the activity occurred and for the next three rate years. However, if the person
is already subject to the highest tax rate for a year, or if the amount of
increase in the personÂ’s tax rate would be less than two percentage points for
the year, the director shall impose an additional penalty tax rate of two
percentage points added to the calculated tax rate.
     (b) A person may not advise another person
to engage in activity to transfer or acquire, or to attempt to transfer or
acquire, a trade or business or any portion of a trade or business solely or
primarily for the purpose of obtaining a lower tax rate. In addition to any
other penalty provided by law, the director may assess a civil penalty not to
exceed $10,000 against a person that knowingly advises another person to engage
in activity to transfer or acquire, or to attempt to transfer or acquire, a
trade or business or any portion of a trade or business solely or primarily for
the purpose of obtaining a lower tax rate. The director shall deposit all sums
collected as civil penalties under this paragraph into the Employment
Department Special Administrative Fund. An assessment under this paragraph is
final unless within 20 days after the mailing of the notice of assessment the
person files an application for a hearing under ORS 657.683.
     (c) As used in this subsection, “knowingly”
means having actual knowledge of or acting with deliberate ignorance or
reckless disregard for the law.
     (4) The director shall adopt necessary
rules and procedures regarding the transfer of unemployment experience for
purposes of establishing employer tax rates under this chapter to ensure that
higher tax rates are not avoided through the transfer or acquisition of a trade
or business or a portion of a trade or business. In adopting rules under this
section, the director shall consider and strive to meet the minimum
requirements in any guidance or regulations issued by the United States
Department of Labor. [Amended by 1977 c.538 §6; 1999 c.513 §1; 2005 c.35 §2]
     657.485
Notice of rate; request for hearing; procedure for redetermination. (1) An employer, when notified that the
employer has been determined an employer subject to this chapter, shall also be
notified of the tax rate for the employer as determined pursuant to this
chapter. Such tax rate shall become conclusive and binding upon the employer
unless within 20 days after the mailing of the notice to the last-known address
of the employer as shown on the records of the Director of the Employment
Department, or in the absence of mailing, within 20 days after the delivery of
such notice, the employer files a request for hearing with the director,
setting forth the reason therefor.
     (2) An employer whose rate has been
determined in accordance with the provisions of ORS 657.462, shall be notified
of the tax rate for the employer not later than November 15 of the year
preceding the calendar year for which the rate is applicable. An employer whose
account is open according to the Employment Department records as of November
15 but whose tax rate was not determined under ORS 657.462 shall be notified of
the tax rate for the following calendar year by November 15 or as soon as
possible thereafter. Such tax rate shall become conclusive and binding upon the
employer unless, within 20 days after the mailing of the notice to the
last-known address of the employer as shown by the records of the director or,
in the absence of mailing, within 20 days after the delivery of such notice,
the employer files a written application for review and redetermination with
the director, setting forth the reasons therefor.
     (3) If a valid application is filed within
the time provided in subsection (2) of this section, an authorized
representative of the director shall review the determination and notify the
employer in writing thereof. If the review results in a change in either the
employerÂ’s tax rate or information included on the original tax rate notice, an
amended notice shall be provided the employer.
     (4) The decision of the authorized
representative reflecting the result of the review provided for in subsection
(3) of this section shall become final and conclusive and binding upon the employer
unless the employer, within 20 days after delivery of the notice, or if mailed,
within 20 days after the same was mailed to the last-known address of the
employer, files a request for hearing with the director. The request shall be
in writing and shall state that the decision of the authorized representative
is incorrect and the reasons therefor.
     (5) When a valid request for hearing has
been filed, as provided in subsections (1) and (4) of this section, a hearing
shall be conducted by an administrative law judge assigned from the Office of
Administrative Hearings established under ORS 183.605 unless a hearing has
previously been afforded the employer on the same grounds as set forth in the
request. The administrative law judge shall give notice of the time and place
of hearing to the director or authorized representative of the director and
shall also give notice to the employer by mail directed to the last-known
address of record with the director. Hearings under this subsection shall be
conducted in accordance with this chapter. The filing of a request for hearing
with respect to a disputed tax rate shall not affect the right of the director
or authorized representative of the director to perfect any liens provided by
this chapter.
     (6) After hearing, the administrative law
judge shall enter findings of fact and decision either affirming or modifying
the tax rate notice. The employer and the director shall be promptly notified
of the decision of the administrative law judge. All testimony at any hearing
held before an administrative law judge under this section shall be recorded
but need not be transcribed unless a petition for judicial review from the
decision of the administrative law judge is filed in the manner and within the
time prescribed in ORS 657.487.
     (7) A decision of the administrative law
judge is final on the date of notification or the mailing thereof to the
director and to the employer at the last-known address of record with the
director, and shall become conclusive and binding upon the employer and the
director unless a petition for judicial review is filed in the manner and
within the time prescribed in ORS 657.487.
     (8) No employer shall have any standing,
in any proceeding involving tax rate or tax liability, to contest the
chargeability to the account of the employer of any benefits paid in accordance
with a determination, redetermination or decision pursuant to ORS 657.265,
657.266 to 657.269 and 657.270 to 657.290, except upon the ground that the
services on the basis of which such benefits were found to be chargeable did
not constitute services performed in employment for the employer or for a
predecessor employer and only in the event that the employer or the predecessor
was not a party to such determination, redetermination or decision or to any
other proceeding under this chapter in which the character of such service was
determined. At any hearing under this section the tax rate determined by the
director or authorized representative of the director shall be prima facie
correct and the burden shall be upon the protesting employer to prove it is
incorrect. [Amended by 1959 c.583 §22; 1965 c.210 §5; 1971 c.734 §95; 1977
c.538 §7; 1993 c.778 §16; 1999 c.849 §§132,133; 2003 c.75 §51]
     657.487
Judicial review of decisions under ORS 657.485. Judicial review of decisions or orders under
ORS 657.485 shall be as provided for review of orders in contested cases in ORS
chapter 183, except that the petition shall be filed within 20 days after the
order is final. The Director of the Employment Department may file petition for
judicial review in accordance with this section from decisions of the
administrative law judge. [1971 c.734 §97; 1977 c.538 §8; 1999 c.849 §135; 2003
c.75 §103]
     657.490
Employer or employee has no prior right to employerÂ’s contributions. This chapter shall not be construed to grant
any employer or any individual in the service of the employer prior claims or
rights to the amount paid by the employer into the fund.
     657.495
Fraud in lowering contributions. No person shall willfully make a false statement or misrepresentation
to lower contributions paid to the fund.
COLLECTION OF
TAXES
     657.504
Applicability of noncharging provisions. (1) The noncharging provisions of this chapter, including but not
limited to ORS 657.327, 657.360, 657.471 and 657.770, do not apply to employers
making reimbursement payments or payments in lieu of taxes in accordance with
ORS 657.505.
     (2) The noncharging provisions of this
chapter apply to taxpaying Indian tribes, except that, notwithstanding ORS
657.327, one-half of extended benefits applicable to an Indian tribe paying
taxes under ORS 657.505 shall be charged to the Indian tribe. [1973 c.118 §4;
subsection (2) of 2005 Edition enacted as 2005 c.181 §2]
     657.505
Payment of and liability for taxes; rules. (1) On and after January 1, 1936, taxes shall be payable by each
employer then subject to this chapter. Taxes shall become payable by any other
employer on and after the date on which the employer becomes subject to this
chapter.
     (2) An employer shall be liable for taxes
on all wages paid for services performed on or after the first day of a
calendar quarter.
     (3) Taxes of an employer shall not become
payable until this chapter has been approved by the Secretary of Labor, and
notice of such approval has been given to the Governor as provided in section
3304 of the Federal Unemployment Tax Act.
     (4) All taxes shall be paid to and
collected by the Director of the Employment Department at such times and in
such manner as the director may prescribe and upon collection, shall be
deposited in the Unemployment Compensation Trust Fund.
     (5) In lieu of taxes required of all other
employers subject to this chapter, the state shall pay into the fund an amount
equivalent to the amount of all regular benefits and all extended benefits paid
out to claimants who during the applicable base year were paid wages by the
state. Payments required under this section shall be payable from the General
Fund of the state, except that if a claimant was paid wages by the state during
the base year from a special or administrative fund provided for by law, the
payment into the fund shall be made from such special or administrative fund
with the approval of the Oregon Department of Administrative Services.
     (6) Any political subdivision subject to
this chapter shall, in lieu of taxes required of other employers subject to
this chapter, pay into the fund an amount equivalent to the amount of all
regular benefits and all extended benefits paid out to claimants who during the
applicable base year were paid wages by the political subdivision.
     (7)(a) Any nonprofit employing unit or any
Indian tribe subject to or electing coverage under this chapter shall pay taxes
under the provisions of ORS 657.475 and 657.480. However:
     (A) Such nonprofit employing unit may
elect to make reimbursement payments into the Unemployment Compensation Trust
Fund in an amount equivalent to the amount of regular benefits and one-half of
extended benefits paid out to claimants who during the applicable base period
were paid wages by such nonprofit employing unit. Such reimbursement payments
shall be deemed to be taxes for all purposes of this chapter.
     (B) Such Indian tribe may elect to make
reimbursement payments into the Unemployment Compensation Trust Fund in an
amount equivalent to the amount of regular benefits and all extended benefits
paid out to claimants who during the applicable base period were paid wages by
the Indian tribe. Such reimbursement payments shall be deemed to be taxes for
all purposes of this chapter.
     (b) A nonprofit employing unit or an
Indian tribe may elect to make reimbursement payments by filing with the
director a written notice to this effect within the 30-day period following the
close of the calendar quarter in which the nonprofit employing unit or Indian
tribe became an employer, or may make a timely election within 30 days after
the director finds the nonprofit employing unit or Indian tribe in default with
respect to payment of taxes if the director has not found the default to be due
to an intent to postpone or avoid either payment of taxes due the Unemployment
Compensation Trust Fund or the election to make reimbursement payments pursuant
to this paragraph. A nonprofit employing unit or an Indian tribe failing to
submit a timely notice of election of reimbursement shall be liable for taxes
on any wages paid for services performed for such nonprofit employing unit or
Indian tribe for two calendar years. Such nonprofit employing unit or Indian
tribe will remain liable for taxes for any calendar year thereafter unless a
written notice of election of reimbursement is filed with the director by
January 31 of such calendar year. The director shall for good cause extend the
period within which a notice of election of reimbursement must be filed for an
additional 30 days.
     (c) Elections of reimbursement shall
continue until canceled but shall be for a period of not less than two calendar
years. Any nonprofit employing unit or Indian tribe may cancel such election,
and pay taxes as any other employer, by filing with the director a written
notice of its intention to cancel such election by January 31 of the year in
which the cancellation is to be effective. The director may for good cause
extend the period within which a notice of cancellation may be filed for an
additional 30 days. Once a cancellation is effective the nonprofit employing
unit or Indian tribe must pay taxes for two calendar years before it is again
eligible for election of reimbursement. An employer whose election of reimbursement
has been canceled shall thereafter be liable for taxes at the rate assigned an
employer in accordance with ORS 657.435 until such employer is eligible for a
rate based on the experience of the employer in accordance with the provisions
of ORS 657.475 and 657.480.
     (d) Each nonprofit employing unit that
elects to reimburse the fund shall, within 30 days after the effective date of
its election, either execute and file with the director a surety bond or
deposit with the director money, an irrevocable letter of credit issued by an
insured institution as defined in ORS 706.008 or other security as approved by
the director. The amount of the bond or deposit shall be two percent of the
nonprofit employing unitÂ’s total wages paid for employment covered by this
chapter for the four calendar quarters immediately preceding the effective date
of the election. If the nonprofit employing unit did not pay wages in each of
such four calendar quarters, the amount of the bond or deposit shall be as
determined by the director. The amount of the bond or deposit shall not exceed
the amount of taxes the nonprofit employing unit would have been assessed at
the maximum tax rate for the same period had not the nonprofit employing unit
elected to make reimbursement payments. However, no surety bond or deposit
shall be required of an institution of higher education, unless in the
discretion of the director the director determines that a surety bond or
deposit shall be required of such an institution.
     (A) Any bond or letter of credit deposited
under this paragraph shall be in force for a period of not less than two
calendar years and shall be renewed with the approval of the director, at such
times as the director may prescribe, but not less frequently than at two year
intervals as long as the nonprofit employing unit continues to be liable for
reimbursement payments. The director shall require adjustments to be made in a
previously filed bond or letter of credit as the director deems appropriate. If
the bond or letter of credit is to be increased, the bond or letter of credit
shall be filed by the nonprofit employing unit within 30 days of the date
notice of the required adjustment was mailed or otherwise delivered to it.
Failure by any nonprofit employing unit covered by such bond or letter of
credit to pay the full amount of reimbursements when due, together with any
applicable interest and penalties, shall render the surety liable on said bond
or the issuer liable on the letter of credit to the extent of the amount
thereof including interest and penalties assessed pursuant to this chapter.
     (B) Any deposit of money or security in
accordance with this paragraph shall be retained by the director. Money shall
be deposited in the Employment Tax Guarantee Fund. When liability under the
election is terminated the deposit shall be returned to the nonprofit employing
unit, less any deductions as hereinafter provided. The director may transfer
moneys from the Employment Tax Guarantee Fund or sell securities deposited as
necessary to satisfy any due and unpaid reimbursements and any applicable
interest and penalties. The director shall require the nonprofit employing unit
within 30 days following transfer of a money deposit or sale of securities to
deposit sufficient additional money or securities to restore the original
deposit in full. The director may, at any time, review the adequacy of the
deposit made by any nonprofit employing unit. If, as a result of such review,
the director determines that an adjustment is necessary, the director shall
require the nonprofit employing unit to make an additional deposit within 30
days of written notice of the determination or shall return to it such portion
of the deposit as the director no longer considers necessary, whichever action
is appropriate.
     (C) If any nonprofit employing unit fails
to file a bond or make a deposit, or to file a bond in an increased amount or
to increase or make whole the amount of a previously made deposit, as provided
in this section, the director may terminate such nonprofit employing unitÂ’s
election to make reimbursement payments. The director may extend for good cause
the applicable filing, deposit or adjustment period by not more than 30 days. A
nonprofit employing unit having its election terminated under this section
shall pay taxes for a period of two calendar years before it is again eligible
for election to reimburse.
     (8)(a) At the end of each calendar
quarter, or at the end of any other period as prescribed by the director, the
director shall determine the amount of payments in lieu of taxes or
reimbursement payments required, under subsections (5), (6) and (7) of this
section, and shall bill each employer for such amount. If a claimant during a
base year was employed by an employer liable for payments in lieu of taxes or
reimbursement payments and other employers subject to the tax rate provisions
of this chapter, the amount to be paid into the fund by employers liable for
payments in lieu of taxes or reimbursement payments shall be an amount that is
in the same proportion that the wages paid by each employer to the individual
during the base year bear to the wages paid by all employers to that individual
during that year.
     (b) In determining the amount of payments
in lieu of taxes or reimbursement payments, benefits paid for any reason shall
be included if such benefits or any portion thereof were paid as a result of
wages earned in the employ of an employer required to make reimbursing payments
or payments in lieu of taxes. Such benefits paid include but are not limited to
payments made as a result of a determination or payments erroneously or
incorrectly paid or paid as a result of a determination of eligibility that is
subsequently reversed. Any benefit payments described in this paragraph that
are subsequently recovered by the Employment Department will be credited on a
pro rata basis to the account of the employer that reimbursed the fund for such
benefits.
     (c) Payment of any bill rendered under
paragraph (a) of this subsection shall be made not later than the last day of
the month immediately following the month in which such bill was mailed to the
last-known address of the employer or was otherwise delivered to it. The
director may assess a nonprofit employing unit or an Indian tribe for past due
taxes and such assessment shall be subject to the same interest, penalties,
enforcement, appeal and any other provisions of this chapter that apply to
taxes assessed pursuant to ORS 657.681.
     (d) If a nonprofit employing unit is
delinquent in making reimbursement payments as required under this section, the
director may terminate the nonprofit employing unitÂ’s election and the
nonprofit employing unit must pay taxes for two calendar years before it is
again eligible for election of reimbursement. Any employer whose election is
terminated under provisions of this subsection shall remain liable for
reimbursement payments for any benefits paid based on wages received prior to
the effective date of termination of the election.
     (e)(A) If an Indian tribe fails to make
reimbursement payments as required under this section, including assessments of
interest and penalties, within 90 days of receipt of the delinquency or bill,
the director shall terminate the Indian tribeÂ’s election and the Indian tribe
must pay taxes for two calendar years before it is again eligible for election
of reimbursement. Any employer whose election is terminated under the
provisions of this subsection remains liable for reimbursement payments for any
benefits paid based on wages received before the effective date of termination
of the election.
     (B) Services performed for an Indian tribe
may not be treated as employment for purposes of this chapter if, after all
collection activities considered necessary by the director have been exhausted,
the Indian tribe or any unit of the Indian tribe fails to make required
payments, including contributions, reimbursement payments and assessments of
interest and penalties.
     (C) Services performed for an Indian tribe
that has lost coverage under subparagraph (B) of this paragraph may be treated
as employment for purposes of this chapter if the Indian tribe makes all
required payments, including contributions, reimbursement payments and
assessments of interest and penalties.
     (D) For purposes of this section, an
Indian tribe and any units of the Indian tribe that separately elect coverage
are jointly and severally liable for all required payments, including
contributions, reimbursement payments and assessments of interest and
penalties.
     (E) The director shall notify the United
States Internal Revenue Service and the United States Department of Labor if an
Indian tribe fails to make payments required under this section, including
assessments of interest and penalties, within 90 days of receipt of a final
notice of assessment.
     (9) Notwithstanding the provisions of
subsections (5), (6), (7) and (8) of this section, each employing unit that is
required to make payments in lieu of taxes or has elected to make reimbursement
payments may request permission to make advance or budget payments in
accordance with rules adopted by the director.
     (10) Two or more employers that have
become liable for payments in lieu of taxes or reimbursement payments, in
accordance with the provisions of subsections (5), (6) and (7) of this section,
may file a joint application to the director for the establishment of a group
account for the purpose of sharing the cost of benefits paid that are
attributable to service in the employ of such employers. Each application shall
identify and authorize a group representative to act as the groupÂ’s agent for
the purpose of this subsection. Upon the approval of the director of the
application, the director shall establish a group account for such employers
effective as of the beginning of the calendar quarter in which the director
receives the application and shall notify the groupÂ’s agent of the effective
date of the account. Such account shall remain in effect for not less than two
years and thereafter until terminated at the discretion of the director or upon
application by the group. Upon establishment of the account, each member of the
group shall be liable for payments with respect to each calendar quarter in the
amount that bears the same ratio to the total benefits paid in such quarter
that are attributable to service performed in the employ of all members of the
group. The director shall prescribe such rules as the director deems necessary
with respect to application for establishment, maintenance and termination of
group accounts. This subsection shall not be construed to make such agent the
employer of such workers, or relieve any employer of the obligations of the
employer to comply with the terms of this chapter, except to the extent that
such obligations are discharged by such agent as provided thereunder. [Amended
by 1957 c.682 §6; 1971 c.463 §18; 1973 c.118 §2; 1977 c.446 §7; 1989 c.329 §4;
1989 c.609 §3; 1991 c.67 §161; 1991 c.331 §96; 1997 c.631 §516; 2001 c.572 §12;
2003 c.401 §1; 2005 c.218 §15]
     657.506
Reports and taxes for musicians under contract; applicability. (1) The person or organization engaging the
services of a musician or musicians shall be considered the employer for the
purposes of this chapter, except when the services are performed pursuant to a
written contract that expressly designates one or more musicians who sign the
contract as responsible for the filing of any reports and the payment of any
taxes based upon wages or earnings of a musician or musicians performing
services under the contract. A written contract that so designates a musician
or musicians as responsible shall be conclusive evidence that the person or
organization engaging the services is not the employer of a musician or
musicians performing services under the contract. The musician or musicians who
sign a written contract designating them as responsible shall, for purposes of
this chapter, be considered the employer of any musician performing services
under the contract who did not sign the contract.
     (2) The provisions of subsection (1) of
this section do not apply to services performed for:
     (a) A nonprofit employing unit;
     (b) This state;
     (c) A political subdivision of this state;
or
     (d) An Indian tribe. [1965 c.392 §2; 1977
c.538 §9; 1983 c.545 §1; 2001 c.572 §13; 2005 c.218 §17]
     657.507
EmployerÂ’s security for payment of contributions. (1) If upon satisfactory evidence the
Director of the Employment Department finds it necessary for the protection of
the Unemployment Compensation Trust Fund, the director may require any employer
subject to this chapter, except the state, including every state officer,
board, commission, department, institution, branch, agency or political
subdivision, to deposit and keep on deposit, with the director, a sum equal to
the contributions due the director upon the employerÂ’s payroll or estimated
payroll covering a period of three calendar quarters.
     (2) The director may, at the discretion of
the director and in lieu of such deposit, accept a bond or an irrevocable
letter of credit issued by an insured institution as defined in ORS 706.008 in
a form acceptable to the director to secure payment of contributions to become
due the fund. The deposit or posting of the bond or letter of credit shall not
relieve the employer from making contributions to the fund based on the payroll
of the employer as provided by this chapter. The director may, at the
discretion of the director, at any time apply such deposit or bond or letter of
credit or part thereof to the delinquencies or indebtedness of the employer
arising under any provision of this chapter.
     (3) Any deposit, letter of credit or bond
shall be deemed for all purposes to become the sole property of the Director of
the Employment Department and shall be deposited in the Employment Tax
Guarantee Fund and held for the sole benefit of the Unemployment Compensation
Trust Fund and the Employment Department Special Administrative Fund, subject
only to subsection (4) of this section. The deposit, letter of credit or bond
shall be prior to all other liens, claims or encumbrances and shall be exempt
from any process, attachment, garnishment or execution whatsoever and shall be
for the sole benefit of the Unemployment Compensation Trust Fund and the
Employment Department Special Administrative Fund except as provided in
subsection (4) of this section.
     (4) If an employer ceases to be an
employer subject to this chapter, the Director of the Employment Department
shall, upon receipt of all payments due the fund based on the employerÂ’s
payroll, refund to the employer all deposits remaining to the employerÂ’s credit
and shall cancel any bond or letter of credit given under this section. Such
sums as are on deposit in the Employment Tax Guarantee Fund or bonds held for
the benefit of the Unemployment Compensation Trust Fund shall first be applied
to any indebtedness or deficiencies due from the employer to the Unemployment
Compensation Trust Fund and the Employment Department Special Administrative
Fund under any provisions of this chapter before any return is made to the
employer. The employer shall have no interest in such deposit, letter of credit
or bond prior to full compliance with this section and all provisions of this
chapter. [1959 c.598 §7; 1967 c.435 §6; 1991 c.331 §97; 1997 c.631 §517; 1999
c.59 §197]
     657.508
Failure to comply with ORS 657.507. (1) If an employer fails to comply with ORS 657.507, the circuit court
of the county in which the employer resides or in which the employer engages in
business shall, upon the commencement of a suit by the Director of the
Employment Department for that purpose, enjoin the employer from further
employing individuals in this state or continuing in business therein until the
employer has complied with ORS 657.507.
     (2) Upon filing of a suit for such purpose
by the director, the court shall set a day for hearing and shall cause notice
thereof to be served upon the employer. The hearing shall be not less than five
days from the service of the notice. [1959 c.598 §8; 1967 c.435 §7; 1983 c.508 §11]
     657.509
Taxes from political subdivisions and peopleÂ’s utility districts; election;
effect of canceling election; applicability of noncharging provisions. (1) Instead of the amount to be paid into
the fund under provisions of ORS 657.505 (6), a political subdivision may elect
to pay taxes in accordance with the provisions of ORS 657.430 and 657.480. The
election shall be on forms prescribed by the Director of the Employment
Department and must be filed within the 30-day period following the close of
the calendar quarter in which the political subdivision became an employer. An
employer failing to submit a timely notice of election under this section shall
be liable under provisions of ORS 657.505 (6) for a minimum of two calendar
years. Thereafter such employer may file a written election to pay taxes. Such
election must be filed by January 31 of the calendar year for which the
election is to be effective. The director may for good cause extend the period
within which an election must be filed for an additional 30 days.
     (2) An election shall continue until
canceled but shall be for a period of not less than two calendar years. An
employer may cancel such election by filing with the director a written notice
of its intention to cancel by January 31 of the year in which the cancellation
is to be effective. The director may for good cause extend the period within
which a notice of cancellation may be filed for an additional 30 days. Once a
cancellation is effective, the political subdivision must pay amounts in
accordance with ORS 657.505 (6) for two calendar years before it is again
eligible to elect payment under this section.
     (3) All noncharging provisions of this
chapter shall apply to political subdivisions electing to pay taxes under this
section, except that with respect to ORS 657.327, one-half of extended benefits
applicable to a political subdivision paying taxes under this section shall be
charged to the political subdivision.
     (4) Notwithstanding the provisions of
subsections (1) and (2) of this section, any political subdivision may elect to
pay taxes or cancel a tax election effective January 1, 1978, if such election
or notice of cancellation is filed by January 31, 1978. The director may for
good cause extend the period for filing an election for an additional 30 days. [1973
c.715 §5; 1975 c.156 §3; 1977 c.446 §8; 1989 c.609 §4]
     657.510
Refunds. If not later than
three years after the date on which any contributions, interest, fines or
penalties were paid pursuant to this 1965 Act, an employer who has paid such
contributions, interest, fines or penalties makes application for an adjustment
thereof in connection with subsequent contributions, interest, fine or penalty
payments, or for a refund thereof because such adjustment cannot be made, and
the Director of the Employment Department determines that such contributions,
interest, fines or penalties, or any portion thereof were collected
erroneously, the director shall allow such employer to make an adjustment of
the amount erroneously paid, without interest, in connection with subsequent
contributions, interest, fine or penalty payments by the employer or, if such
adjustment cannot be made, the director shall refund said amount, without
interest, from the Unemployment Compensation Trust Fund or from the Employment
Department Special Administrative Fund, as applicable; provided that the
director shall not allow any adjustment in connection with subsequent
contributions for amounts of interest, fines or penalty payments collected or
received subsequent to July 1, 1965, nor shall the director refund any such
payment from the fund except that the director may refund any such payment from
the interest, fine and penalty collected after such date which are temporarily
in the fund for clearance pending transfer to the Employment Department Special
Administrative Fund. For like cause and within the same period, adjustment or
refund from the Unemployment Compensation Trust Fund and the Employment
Department Special Administrative Fund, as appropriate, may be so made on the
directorÂ’s own initiative. Refunds of contributions pursuant to ORS 657.065 (1)
shall be refunded by the director from the fund without application. When
refunds of contributions are made pursuant to ORS 657.065 (1), refunds of
fines, penalties and interest, if any, shall be made from the Employment
Department Special Administrative Fund without application. [Amended by 1965
c.359 §4]
     Note: Pursuant to 173.160, Legislative Counsel has
not substituted specific ORS references for the words “this 1965 Act” in
657.510. The sections for which substitution otherwise would be made may be
determined by referring to the 1965 Comparative Section Table located in Volume
20 of ORS.
     657.511 [1973 c.810 §5; repealed by 1977 c.538 §14]
     657.512 [1959 c.598 §4; repealed by 1963 c.354 §1
(657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472,
657.512, 657.550 and 657.672)]
     657.513
Political subdivision contribution payments from Local Government Employer
Benefit Trust Fund. (1) A
political subdivision required to make payments into the Unemployment Compensation
Trust Fund under ORS 657.505 may request the Director of the Employment
Department to pay on behalf of the political subdivision such amounts as the
political subdivision is required to pay into the fund. The employer may
request the director to pay on its behalf such amounts as the political
subdivision is required to pay into the fund. This request must be filed with
the director by January 31 of any year in order to be effective July 1 of that
year.
     (2) A request shall continue until
canceled but shall be for a period of not less than two years. A political
subdivision may cancel its request by filing a written notice of its intention
to cancel with the director by January 31 of the year in which the cancellation
is to be effective. A cancellation shall be effective only on June 30 of a
year. The political subdivision shall be responsible for paying into the
Unemployment Compensation Trust Fund any amounts paid out to claimants after
the effective date of a cancellation and attributable to base period wages paid
by the political subdivision during a period it was subject to the provisions
of ORS 293.701, 294.725 to 294.755, 657.505 or this section.
     (3) The director may for good cause extend
the period within which a request or cancellation of a request must be filed
for an additional 30 days.
     (4) The director shall pay into the
Unemployment Compensation Trust Fund from the Local Government Employer Benefit
Trust Fund such amounts of benefits that are paid to claimants during the
period the political subdivision is a participant in the Local Government
Employer Benefit Trust Fund created by ORS 294.730. Benefits paid to claimants
during a period when the political subdivision is not a participant shall be
reimbursed directly to the Unemployment Compensation Trust Fund by the
political subdivision. [1977 c.491 §2; 1989 c.135 §6; 1995 c.79 §333]
     657.515
Delinquent taxes; interest; civil penalties; collection by civil action;
settlement. (1) If an
employer defaults with respect to any payment required to be made by the
employer to the Unemployment Compensation Trust Fund, the taxes at any time
due, together with interest thereon and penalties, shall be collected by the
Director of the Employment Department in a civil action against such employer
brought in the name of the director and judgment rendered thereon shall bear
interest at the rate provided in subsection (2) of this section. Such employerÂ’s
compliance with this chapter, requiring payments to be made to the Unemployment
Compensation Trust Fund, shall date from the time said money was collected. The
amount of taxes collected shall be paid into the Unemployment Compensation
Trust Fund. The amount of interest, penalties and fines collected pursuant to
this subsection shall be paid to the Employment Department Special
Administrative Fund in accordance with the provisions of ORS 657.830 (3).
     (2) Interest upon the amount due from an
employer shall be paid and shall be collected, at the same time payment of
taxes is required to be made by such employer to the Unemployment Compensation
Trust Fund at the rate of one and one-half percent per month from the date
prescribed for the payment to the Unemployment Compensation Trust Fund. In
computing such interest, a fraction of a month shall be counted as a full
month.
     (3) If any employer fails to make payment
of taxes required by this chapter at the time prescribed by the director for
the payment thereof, such employer shall be in default.
     (4) If any employer who is in default with
respect to payment of any taxes fails to make payment thereof within 10 days
after written demand therefor has been made by the director, such employer
shall be subject, in the discretion of the director, to a penalty of 10 percent
of the amount of such taxes. A demand for payment shall be deemed to have been
made when deposited in the mail addressed to such employer at the employerÂ’s
last-known address as shown by the records of the director.
     (5) If any part of any deficiency is due
to fraud with intent to avoid payment of taxes to the Unemployment Compensation
Trust Fund, then 50 percent of the total amount of the deficiency, in addition
to such deficiency, shall be assessed, collected and paid in the same manner as
if it were a deficiency and shall be paid into the Employment Department
Special Administrative Fund pursuant to this section and ORS 657.822.
     (6) Civil actions brought in the name of
the director under this section to collect taxes, interest or penalties from an
employer, shall be entitled to preference upon the calendar over all civil
cases which involve only private parties.
     (7) Notwithstanding the provisions of this
section, if the director finds that the total interest collectible on any
delinquent account is in excess of 25 percent of the principal and that an employer
or former employer, who no longer conducts an active business, has insufficient
net assets to pay the full amount of all taxes, interest or penalties that may
be due and where such employer or former employer can pay some but not all of
such amount, the director may agree to accept any amount the director finds
reasonable under the circumstances, as consideration for the settlement of the
full amount of taxes, interest or penalties due. Whenever such an agreement is
made a written record signed by the director shall be maintained in the files
of the director. Such records shall set forth:
     (a) The name of the taxpayer against whom
the liability was assessed;
     (b) The amount of the assessed liability;
     (c) The amount of the liability paid;
     (d) The amount of the liability canceled
or waived;
     (e) A sworn statement of the taxpayer or
personal representative setting forth the complete financial responsibility of
the taxpayer or the taxpayerÂ’s estate, and containing a full disclosure of all
matters bearing upon the ability of the taxpayer or estate to pay the full
amount of the liability assessed; and
     (f) The written recommendation of an
assistant to the Attorney General assigned to the director that the liability
be reduced in the amount shown by the record.
     (8) A full and true copy of the record of
each such agreement and settlement as provided in subsection (7) of this
section shall be filed by the director with the Secretary of State as a public
record.
     (9) The amount of any settlement reached
pursuant to this section shall be first credited to the taxes due from such
employer until the principal amount of taxes due has been satisfied and shall
be deposited in the Unemployment Compensation Trust Fund. [Amended by 1959
c.598 §1; 1963 c.390 §1; 1965 c.359 §5; 1977 c.538 §10; 1981 c.29 §1]
     657.517
Authority of director to compromise or adjust debts or overpayments;
determination of uncollectible amounts. (1) When in the judgment of the Director of the Employment Department
the best interests of the Employment Department are served, the director may:
     (a) Waive, reduce or compromise any tax
balance of $10 or less;
     (b) Retain any tax overpayment of $10 or
less; or
     (c) Waive, reduce or compromise any part
or all of the tax interest and tax penalties provided by this chapter.
     (2) The director may determine that the
amount of tax, interest and penalty due and unpaid on a delinquent tax account
is uncollectible, and write such amount off, if:
     (a) The delinquent amount has been reduced
to the status of a lien or judgment under the provisions of this chapter and
such lien or judgment has expired; or
     (b) The taxpayer no longer has an active
business in
     (3) In making the determination that an
account is uncollectible, the director shall consider, among other factors:
     (a) The administrative costs of continued
collection efforts in relation to the amount due;
     (b) The accessibility of the taxpayer for
effective collection actions; and
     (c) The taxpayer’s financial condition and
ability to pay the amount due, both current and projected.
     (4) A record shall be made showing the
reasons for waiving, reducing, compromising or writing off amounts under this
section. Such record shall be retained for a period of seven years from the
date the account was written off. [1969 c.57 §2; 1981 c.5 §5; 1983 c.54 §1]
     657.520
Claims for contribution preferred. All contributions, interest charges, penalties or amounts due the
Unemployment Compensation Trust Fund from any employer under this chapter and
all judgments recovered by the Director of the Employment Department against
any employer under this chapter shall be given the same priority as taxes and
shall be deemed preferred to all general claims in all bankruptcy proceedings,
trustee proceedings, proceedings for the administration of estates,
receiverships and assignments for the benefits of creditors involving the
employer liable therefor or the property of such employer.
     657.525
Lien on subjects and products of labor for which contributions are due. A lien is created in favor of the Director
of the Employment Department upon all real property within this state and any
structure or improvement thereon and upon any mine, lode, deposit, mining
claim, road, tramway, trail, flume, ditch, pipeline, building or other
structure or equipment on or pertaining thereto, and upon all lumber, sawlogs,
spars, piles, ties or other timber, and upon all other manufactured articles of
whatsoever kind or nature upon which labor is performed by the workers of any
employer subject to this chapter, in a sum equal to the amount at any time due
from such employer to the director on account of labor performed thereon by the
workers of such employer, together with interest and penalties.
     657.530
Lien on property used in connection with employment on which contributions are
due. The Director of the
Employment Department also shall have a lien upon all real or personal property
of the employer used in connection with the employment on which contributions
are due, in a sum equal to the amount at any time due from any employer subject
to this chapter on account of labor performed by the workers of such employer,
together with interest and penalty.
     657.535
Liens under ORS 657.525 or 657.530; priority; filing statement of lien;
foreclosure. (1) The liens
created by ORS 657.525 and 657.530 shall be prior to all other liens and
encumbrances, except labor liens and taxes, and they shall have equal priority
with other tax liens.
     (2) In order to assert such liens, the
Director of the Employment Department shall, within 60 days after the employer
is in default, as provided in ORS 657.515 (3), file with the county clerk of
the county within which such property is then situated, a statement in writing
describing the property upon which a lien is claimed and stating the amount of
the lien claimed by the director. If a lien is claimed on real property not
then owned by the employer, such statement must be filed within 60 days from
the completion of the work.
     (3) When a lien is claimed on real
property, the director shall, within one year from the filing of the statement,
commence a suit to cause such lien to be foreclosed in the manner provided by
law for the foreclosure of other liens on real or personal property. If the
lien is claimed on personal property, the director may, within one year from
the filing of the statement, commence foreclosure proceedings as provided in
ORS 87.110 and 87.115 (1973 Replacement Part). [Amended by 1987 c.158 §127]
     657.540
Lien on property of defaulting employer; recording; priority; foreclosure. (1) If an employer liable for the payment of
contributions to the Unemployment Compensation Trust Fund is in default, as
provided in ORS 657.515 (3), the amount of contributions, interest and
penalties due shall be a lien in favor of the Director of the Employment
Department upon all property, whether real or personal, belonging to such
employer.
     (2) The lien shall be perfected and
attach:
     (a) To real and personal property located
within the county, upon the recording of a warrant, as provided in ORS 657.642,
with the clerk of the county in which the property is located.
     (b) To personal property wherever located
within the state, upon:
     (A) The recording of a warrant, as
provided in ORS 657.642, with the clerk of any county; and
     (B) The filing of a copy of the warrant
with the Secretary of State as provided in ORS 657.542.
     (3) The lien created by this section is
prior to all liens and encumbrances recorded subsequent to the filing of notice
of claim of lien, except state and county tax liens and labor liens.
     (4) The lien created by this section may
be foreclosed by a suit in the circuit court in the manner provided by law for
the foreclosure of other liens on real or personal property. [Amended by 1965
c.359 §6; 1991 c.277 §1]
     657.542
Filing liens and warrants with Secretary of State. (1) A copy of any statement of lien filed as
provided in ORS 657.535 or any warrant attaching the lien of ORS 657.540 may
also be filed in the office of the Secretary of State. Filing in the office of
the Secretary of State shall have no effect until a copy of the statement of
lien or a warrant has been recorded with a county clerk.
     (2) When a copy of the statement of lien
or the warrant is filed with the Secretary of State in compliance with
subsection (1) of this section, such filing shall have the same effect with
respect to personal property as if the copy of the statement of lien or the
warrant had been duly recorded with the county clerk in each county of this
state.
     (3) A copy of the statement of lien or the
warrant so filed with the Secretary of State shall be filed and indexed by the
Secretary of State in the same manner as is provided in ORS 79.0501 for the
filing and indexing of financing statements. [1959 c.598 §9; 1961 c.726 §425;
1991 c.277 §2; 2001 c.445 §179]
     657.545
Release of ORS 657.540 lien by filing security. (1) The employer against whose property a
lien has been filed under ORS 657.540 may cause the property to be released by
filing with the county clerk of the county wherein such lien is recorded a bond
or an irrevocable letter of credit in a sum double the amount claimed in said
lien, executed by a surety company licensed to do business in Oregon or by two
freeholders of this state, having the qualifications of bail upon arrest or in
the case of a letter of credit issued by an insured institution, as defined in
ORS 706.008, to be approved by the circuit judge of the district in which said
lien is filed, or, in the event of the absence of the circuit judge from the
county in which said lien is filed, then by the county judge of said county,
running to the Director of the Employment Department and conditioned for the
payment of all damages, costs, charges and disbursements that may be recovered
by the director against such employer or that may be found to be a lien upon or
against the property of such employer.
     (2) The clerk shall issue to such employer
a certificate stating that the bond or letter of credit is substituted in lieu
of the property of said employer and that the lien on said property is forever
released and discharged. A marginal entry of said release and bond or letter of
credit shall be made in the lien docket containing the original record of
statement of claim.
     (3) If the director establishes the
validity of the lien by a suit to foreclose the same, the director is entitled
to judgment against the sureties upon said bond or against the issuer of the
letter of credit. [Amended by 1991 c.331 §98; 1997 c.631 §518; 2003 c.576 §532]
     657.550 [Amended by 1959 c.598 §2; repealed by 1963
c.354 §1 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of
657.472, 657.512, 657.550 and 657.672)]
     657.552
Limitations on notices of assessment and on actions to collect contributions,
interest and penalties. (1)
Except in the case of failure without good cause to file a return, fraud or
intent to evade any provision of this chapter or authorized regulations, every
notice of assessment shall be given within four years after the last day of the
month following the close of the calendar quarter during which the contribution
liability included in the assessment accrued. An employer may waive this
limitation period or may consent to its extension.
     (2) In case of failure without good cause
to file a return, every notice of assessment shall be given within eight years
after the last day of the month following the close of the calendar quarter
during which the contribution liability included in the assessment accrued. An
employer may waive this limitation period or may consent to its extension.
     (3) No action or suit shall be commenced
to collect any amount of contributions, interest or penalties due under
assessment unless such action or suit is commenced within three years from the
date of the assessment, except in the case of fraud or intent to evade any
provision of this chapter or authorized regulations, an action or suit may be
commenced at any time.
     (4) If the cause of action or suit accrues
or has accrued against any employer who is out of the state or concealed
therein, such action or suit may be commenced within three years after the
return of the employer into the state, or the time of the concealment of the
employer has ended. [1963 c.354 §5 (657.552, 657.652, 657.679, 657.681 and
657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672); 2003 c.14 §405]
     657.555
Authority to release, compromise or satisfy liens. Any lien provided for in ORS 657.525 to
657.540 may be released, compromised or satisfied by the Director of the
Employment Department, and the property against which a lien is claimed shall
be released therefrom by filing a notice of such release or satisfaction with
the county clerk of the county in which the notice of lien claim was filed.
     657.557
Remedies for collection of contributions not exclusive; prevailing party in
civil action to recover costs.
(1) Remedies given to the Director of the Employment Department under this
chapter for the collection of contributions, interest and penalties shall be
cumulative and no action taken by the director or the duly authorized
representative of the director, the Attorney General, or any other officer, shall
be construed to be an election on the part of the state or any of its officers
to pursue any remedy to the exclusion of any other.
     (2) In any civil action brought under this
section, the prevailing party is entitled to recover from the opposing party or
parties reasonable costs and attorney fees to be fixed by the court upon entry
of a final order or judgment in favor of the prevailing party in a court
hearing, trial or on appeal. [1959 c.598 §5; 1991 c.607 §1; 2003 c.576 §533]
     657.560
Joining director in actions involving title of property subject to directorÂ’s
lien. The Director of the
Employment Department may be made a party to any suit or action involving the
title to real or personal property against which the director has or may claim
a lien under this chapter.
     657.565
Unlawful practices of employer.
(1) No employer or agent of any employer shall willfully refuse or fail to pay
a contribution to the fund or to furnish any report, audit or information duly
required by the Director of the Employment Department under this chapter.
     (2) No employer shall make a deduction
from the wages or salary of any employee to pay any portion of the contribution
which the employer is required to make.
     657.570 [1989 c.901 §5; repealed by 1999 c.461 §1
(657.571 enacted in lieu of 657.570)]
     657.571
Quarterly or annual tax report; form; filing with Department of Revenue. (1) Every employing unit shall make and file
a quarterly report of taxes due under this chapter upon a combined quarterly
tax report form prescribed by the Department of Revenue. The report shall be
filed with the Department of Revenue at the times and in the manner provided by
ORS 316.168 and 316.171.
     (2) The report of taxes due under this
chapter may be filed annually, in the time, form and manner prescribed by the
Department of Revenue, if:
     (a) The employment that is the subject of
the report of taxes due under this chapter consists exclusively of domestic
service in a private home, local college club or local chapter of a college
fraternity or sorority; and
     (b) In any calendar quarter, total
domestic service cash remuneration is $1,000 or more. [1999 c.461 §2 (enacted
in lieu of 657.570); 2003 c.112 §1]
     657.575
Repayment of default by nonprofit employing unit; conditions. (1) Notwithstanding any other provision of
this chapter, when a nonprofit employing unit is found by the Director of the
Employment Department to be in default with respect to payment of taxes
required by this chapter, the nonprofit employing unit may elect to satisfy the
deficiency together with any interest and penalties thereon, by making
reimbursement payments into the Unemployment Compensation Trust Fund in an
amount equivalent to the amount of regular benefits and one-half of extended
benefits paid out to claimants who, during the period of noncompliance with
this chapter, were paid wages by such nonprofit employing unit. However, the
election to make reimbursement payments may not be made if the director finds
that any part of the deficiency is due to an intent to postpone or avoid either
payment of taxes due the Unemployment Compensation Trust Fund or the election
to make reimbursement payments pursuant to ORS 657.505 (8).
     (2) Reimbursement payments made pursuant
to this section shall be deemed to satisfy any deficiency, together with any
interest and penalties thereon. If a nonprofit employing unit elects to make
reimbursement payments under this section, any payments previously made to
satisfy that deficiency shall be credited to the reimbursement payments for which
the nonprofit employing unit is liable. If all liabilities for benefit payments
to claimants are met, any payments in excess of the reimbursement payments
required, together with any interest and penalties thereon, shall be refunded
to the nonprofit employing unit. [1989 c.329 §2; 2005 c.218 §18]
EMPLOYMENT
DEPARTMENT; ADMINISTRATION GENERALLY
     657.601
Employment Department. There
is established an Employment Department. The department shall:
     (1) Administer the unemployment insurance
laws of this state to support Oregonians during periods of unemployment;
     (2) Provide for the operation of a
statewide employment service, including the establishment and maintenance of a
system of public employment offices to promote employment of Oregonians;
     (3) Provide oversight, operation and
management of a statewide comprehensive labor market and occupational supply
and demand information system to assist in the development of a diversified,
multiskilled workforce; and
     (4) Provide child care advocacy,
coordination of child care policy and planning, technical assistance to child
care providers and certification of child care facilities to assist the
employment of Oregonians and insure the health and well-being of the future
workforce. [1969 c.597 §176; 1993 c.344 §4(1); part renumbered 657A.010 in
1993; 1995 c.278 §57]
     657.605 [Repealed by 1959 c.583 §24]
     657.606 [1959 c.583 §2; repealed by 1969 c.597 §281]
     657.608
Director; term; duties; compensation. (1) The Employment Department shall be under the supervision and
control of a director appointed by the Governor. The term of office of the
Director of the Employment Department is four years, but the director may be
removed at any time during a term at the pleasure of the Governor. The
appointment of the director is subject to confirmation by the Senate in the
manner provided in ORS 171.562 and 171.565.
     (2) The director is responsible for
providing for programs to deliver to the public services assigned to the
department and for undertaking long-range planning necessary for the effective
delivery of those services.
     (3) The director shall receive such salary
as may be provided by law or, if not so provided, as may be fixed by the
Governor, and shall be reimbursed for all expenses actually and necessarily
incurred in the performance of official duties. Such compensation shall be paid
out of the Unemployment Compensation Administration Fund or the Child Care
Fund, as appropriate. [1959 c.583 §3; 1969 c.597 §179; 1969 c.695 §13; 1983
c.522 §6; 1983 c.740 §246; 1993 c.344 §5]
     657.610
Director; powers and duties generally; rules. The Director of the Employment Department may:
     (1) For purposes of administration and
control, and with the approval of the Governor, organize and reorganize the
department in whatever manner the director considers appropriate to carry out
the duties, functions and powers of the department.
     (2) Appoint all subordinate officers and
employees of the department, whether classified or unclassified, and prescribe
their duties and compensation, subject to applicable provisions of the State
Personnel Relations Law.
     (3) Delegate to departmental officers and
employees such responsibility and authority as the director determines
necessary.
     (4)(a) Determine all questions of general
policy for this chapter and ORS chapter 657A;
     (b) Adopt rules for this chapter and ORS
chapter 657A; and
     (c) Administer and enforce this chapter
and ORS chapter 657A.
     (5) Sue and be sued in the name of the
director, and shall have a seal bearing the name of the Employment Department.
     (6) Adopt proper rules to regulate the
mode and manner of all investigations.
     (7) Prescribe the time, place and manner
of making claims for benefits under this chapter, the kind and character of
notices required thereunder and the procedure for investigating and deciding
claims.
     (8) Enter into contracts relating to the
federal Workforce Investment Act deemed necessary by the director to fulfill
the mission of the department. The director may enter into contracts with other
states or governments, public bodies or persons to provide or receive services.
Contracts entered into by the director shall be executed in the name of the
state, by and through the Employment Department. [Amended by 1959 c.583 §23;
1969 c.597 §180; 1983 c.522 §7; 1993 c.344 §6; 1999 c.849 §§137,138; 2001 c.684
§§32,33; 2003 c.75 §52; 2003 c.199 §§1,2]
     657.615
Investigations and recommendations to legislature. The Director of the Employment Department
may:
     (1) Carry on investigations of the
operation of unemployment insurance in
     (2) Investigate the operations of the
fund, the relation of contribution rates to the risks of unemployment, the
adequacy of contribution rates.
     (3) Recommend to the legislature from time
to time any advisable changes in the contribution rates or benefits and any
other changes in the state laws relating to unemployment insurance.
     657.620
Determination of adequate fund reserve; modification of benefits and
eligibility regulations in case of emergency. (1) The Director of the Employment Department shall, from time to
time, after investigation, reasonable public notice, and a public hearing at
which any interested party is afforded an opportunity to be heard, determine or
redetermine what amount of reserve reasonably is needed in the fund to assure
the payment of benefits under this chapter.
     (2) In the event of general and extended
unemployment, such that the reserve of the fund is reduced below the amount of
reserve so determined, the director may declare an emergency and announce a
modified scale of benefits, an increased waiting period or other changes in the
rules and regulations regarding eligibility for a receipt of benefits which the
director considers necessary to maintain the reserves of the fund.
     657.625
Publication of rules, reports and information on Employment Department law. (1) The Director of the Employment
Department shall cause to be printed in proper form for distribution the
classification, rates, rules, regulations and rules of procedure and furnish
the same to any person upon application therefor. The fact that such
classifications, rates, rules, regulations and rules of procedure are printed
ready for distribution to all who apply for the same, shall be a sufficient
publication of the same as required by this chapter.
     (2) The director may also publish from
time to time any special reports of the results of any investigation which the
director may have conducted.
     (3) The director shall publish in suitable
form information concerning the rights of employees under this chapter and such
other information concerning this chapter and the regulations pursuant thereto
as the director considers suitable and proper, and require every employer to
post such publications at the place of employment of the employer. [Amended by
1975 c.605 §31]
     657.630
Quasi-judicial powers in administrative hearings. The Director of the Employment Department
may act in the directorÂ’s own behalf or by any of the duly authorized agents or
assistants of the director in the following:
     (1) To hold sessions at any place within
the state.
     (2) To administer oaths.
     (3) To issue and serve by the director’s
representative, or by any sheriff, subpoenas for the attendance of witnesses
and the production of papers, contracts, books, accounts, documents and
testimony. The director may require the attendance and testimony of employers,
their officers and representatives before any hearing of the director and the
production by employers of books, records, papers and documents without payment
or tender of witness fees on account of that attendance.
     (4) Generally to provide for the taking of
testimony and for the recording of proceedings held in accordance with this
chapter. [Amended by 1957 c.699 §10; 1985 c.404 §5; 1999 c.849 §§140,141; 2003
c.75 §53]
     657.635
Circuit court to enforce obedience to subpoenas. The circuit court for any county or the
judge thereof, on application of the Director of the Employment Department or
any of the assistants of the director, shall compel obedience to subpoenas
issued and served pursuant to ORS 657.630 and punish disobedience of any such
subpoena or any refusal to testify at any session authorized in this chapter,
or to answer any lawful inquiry of said director or any of the assistants of
the director, in the same manner as a refusal to testify in the circuit court
or the disobedience of the requirements of a subpoena issued from said court is
punished.
     657.640
Attorney General to represent director. Upon request of the Director of the Employment Department, the
Attorney General or, under the direction of the Attorney General, the district
attorney of any county, shall institute or prosecute actions or proceedings for
the enforcement of this chapter, when such actions or proceedings are within
the county in which such district attorney was elected, and shall defend in
like manner all suits, actions and proceedings brought against the director in
the official capacity of the director. [Amended by 1971 c.418 §19]
     657.642
Supplementary remedies for collection of taxes, interest and penalties; use of
warrants; execution by sheriff.
(1) In any case in which the Director of the Employment Department may bring a
civil action for the collection of taxes, interest and penalties under this
chapter, the director may instead:
     (a) Assess a collection charge of $5 if
the sum of the tax, penalty and interest then due exceeds $10.
     (b) Issue a warrant under official seal
directed to the sheriff of any county of the state commanding the sheriff to
levy upon and sell the real and personal property of the employer found within
that county, for the payment of the amount of the tax with the added penalties,
interest, collection charge and the sheriffÂ’s cost of executing the warrant,
and to return such warrant to the director and pay to the director the money
collected by virtue thereof by a time to be therein specified, not less than 60
days from the date of the warrant.
     (2) The sheriff shall, within five days
after the receipt of the warrant, record with the clerk of the county a copy
thereof, and thereupon the clerk shall enter in the County Clerk Lien Record
the name of the employer mentioned in the warrant, and the amount of the tax,
interest, penalties and collection charge for which the warrant is issued and
the date when such copy is recorded. Thereupon the amount of the warrant so
recorded shall become a lien upon the title to and interest in property of the
employer against whom it is issued in the same manner as a judgment that
creates a judgment lien under ORS chapter 18. The sheriff thereupon shall
proceed upon the same in all respects, with like effect and in the same manner
prescribed by law in respect to executions issued against property upon the
judgment of a court of record, and shall be entitled to the same fees for
services in executing the warrant, to be added to and collected as a part of
the warrant liability.
     (3) In the discretion of the director, a
warrant of like terms, force and effect may be issued and directed to any agent
authorized by the director to collect taxes and in the execution thereof the
agent shall have all the powers conferred by law upon sheriffs, but is entitled
to no fee or compensation in excess of actual expenses paid in the performance
of such duty.
     (4) If a warrant is returned not satisfied
in full, the director shall have the same remedies to enforce the claim for
taxes, interest and penalties against the employer as if the director had
recovered judgment against the employer for the amount of the taxes, interest
and penalties.
     (5) Interest upon the taxes due as set
forth in the warrant shall be paid and collected at the rate prescribed in ORS
657.515 (2). [1971 c.128 §2; 1983 c.696 §25; 2003 c.576 §217]
     657.645
[Repealed by 1959 c.583 §24]
     657.646
Use of warrant to collect amount of judgment. In any case in which a judgment is rendered in favor of the Employment
Department for amounts due under this chapter, the Director of the Employment
Department may issue a warrant to collect the amount of the judgment. [2005
c.336 §2]
     657.650 [Amended by 1983 c. 522 §8; repealed by 1993
c.344 §11]
     657.652
Certificate as evidence in proceeding. In any action, suit or proceeding brought by or against the Director
of the Employment Department a certificate attested to by the director or the
authorized representative of the director showing the amount of contributions,
interest and penalties due from an employing unit shall be prima facie evidence
of the payment by the employing unit of the amount of wages for employment set
forth therein, of the levy of assessment, of the delinquency, and of the
compliance by the director or the authorized representative of the director
with all the provisions of this chapter relating to the computation and
assessment of the contributions, interest and penalties specified in the
certificate. [1963 c.354 §6 (657.552, 657.652, 657.679, 657.681 and 657.683
enacted in lieu of 657.472, 657.512, 657.550 and 657.672)]
     657.655
Certified copies of records as evidence. If the original of any record, file, order, proceeding, decision,
award or other document on file with the Employment Department is competent and
admissible in evidence, a certified copy thereof furnished by the Director of
the Employment Department under the seal of the department shall be received in
evidence before the Employment Appeals Board or any deputy or officer thereof
and in all courts. [Amended by 1959 c.583 §16; 1969 c.597 §184]
     657.657
Acquisition of land and offices. (1) Subject to the approval of the Director of the Oregon Department
of Administrative Services, the Director of the Employment Department may
acquire by purchase office buildings, make alterations, modifications or
additions thereto, and purchase land and construct thereon office buildings suitable
for use as local offices of the Director of the Employment Department. The
Director of the Employment Department, with the approval of the Oregon
Department of Administrative Services, may acquire by purchase office space for
the central offices of the Employment Department and may expend such funds as
may be necessary for the administration of such offices.
     (2) Any agreement made for the purchase of
property pursuant to this section shall be further subject to the approval of
the Governor and shall not subject the state to liability for payment of the
purchase price or any part or portion thereof except from moneys allocated to
the state by the United States Department of Labor for the administration of
this chapter.
     (3) If the premises are purchased pursuant
to this section, the Director of the Employment Department shall be housed
therein, or if it is desirable to move a local employment service office so
housed, other substantially similar space will be furnished by the state to the
director without further payment therefor by the United States. [1957 c.609 §5;
1959 c.597 §1; 1961 c.490 §5; 1969 c.597 §185]
     657.660
Records and reports of employing units. (1) Every employing unit shall keep true and accurate records of all
persons employed by it and such records of hours worked, wages paid and other
statistics as prescribed by the Director of the Employment Department for the
administration of this chapter.
     (2) Such records shall be open to
inspection by the director or an authorized representative of the director at
any reasonable time. No person shall refuse to allow the director or authorized
representative to inspect the payroll or other records or documents relative to
the enforcement of this chapter.
     (3) The director may require from any
employing unit such reports on the wages, hours, employment, unemployment and
related matters concerning its employees as the director deems necessary to the
effective administration of this chapter.
     (4) Every employing unit shall fully,
correctly and promptly furnish the director all information required by the
director to carry out the purposes and provisions of this chapter.
     657.662 [1959 c.598 §6; 1961 c.252 §5; 1967 c.435 §8;
repealed by 1981 c.77 §14 (657.663 enacted in lieu of 657.662)]
     657.663
Penalty for failure by employer to file reports; amount; collection procedure;
review of penalty. (1) If an
employer fails to file a required quarterly tax report or quarterly detail of
employeesÂ’ wages and hours of work by the 10th day of the second month following
the end of the calendar quarter, the Director of the Employment Department, for
the first such failure, shall send to the employer at the employerÂ’s last-known
address a written notice warning the employer that a subsequent failure to file
a required report could result in the imposition of a late filing penalty. If
an employer, without good cause, fails to file a required report within the
three-year period immediately following a written warning, the employer may be
assessed a late filing penalty in addition to other amounts due. The penalty
shall be 0.0002 of the taxable wage base in effect for the year against which
the penalty is being assessed for each employee listed each quarter on the late
filed reports. However, the minimum penalty for any calendar quarter shall not
be less than 0.0025 nor the maximum penalty more than 0.05 of the taxable wage
base in effect for the year.
     (2) The penalty per employee shall be
rounded to the nearest dollar. The minimum penalty shall be rounded to the
nearest five-dollar interval and the maximum penalty shall be rounded to the
nearest $100 interval.
     (3) Notwithstanding the provisions of
subsection (1) of this section, an employer who has no payroll during a
calendar quarter shall not be assessed a penalty for the first quarter in which
that employerÂ’s report is filed late. Thereafter, the director may assess a $5
penalty when such employerÂ’s reports continue to be filed late.
     (4) The penalty assessed under this
section shall be final unless, within 20 days from the date of mailing of the
assessment to the last-known address of the employer, the employer requests the
penalty be deleted. The request must be in writing and state the reason why the
report was filed late. If the director determines the employer had good cause
for filing the report late, the penalty shall be deleted. If it is determined
there was not good cause for filing the report late, the request for deletion
shall be denied.
     (5) A decision denying the request shall
become final, unless within 20 days from the date of mailing the decision to
the last-known address of the employer, the employer files a request for
hearing. The request for a hearing must be in writing and state the reasons
therefor. Judicial review shall be as provided for review of orders in
contested cases in ORS chapter 183, except that the petition shall be filed
within 20 days after the issuance of the order of the director or a designated
representative. [1981 c.77 §15 (enacted in lieu of 657.662); 1983 c.508 §12;
1985 c.147 §1; 1995 c.153 §2; 1999 c.849 §§143,144; 2003 c.75 §54]
     657.665
Confidentiality of information.
(1) Except as provided in subsections (2) to (4) of this section, all
information in the records of the Employment Department pertaining to the
administration of the unemployment insurance, employment service and labor
market information programs:
     (a) Is confidential and for the exclusive
use and information of the Director of the Employment Department in
administering the unemployment insurance, employment service and labor market
information programs in
     (b) May not be used in any court action or
in any proceeding pending in the court unless the director or the state is a
party to the action or proceeding or unless the proceeding concerns the
establishment, enforcement or modification of a support obligation and support
services are being provided by the Division of Child Support or the district
attorney pursuant to ORS 25.080.
     (c) Is exempt from disclosure under ORS
192.410 to 192.505.
     (2) The Employment Department shall
disclose information:
     (a) To any claimant or legal
representative, at a hearing before an administrative law judge, to the extent
necessary for the proper presentation of an unemployment insurance claim.
     (b) Upon request to the United States
Secretary of Labor. The Employment Department shall disclose the information in
a form and containing the information that the United States Secretary of Labor
may require. The information disclosed is confidential and may not be used for
any other purpose.
     (c) Pursuant to section 303(a)(7) of the
Social Security Act, upon request to any agency of the
     (d) Pursuant to section 303(c)(1) of the
Social Security Act, to the Railroad Retirement Board. Under this paragraph,
the Employment Department shall disclose unemployment insurance records. The
information disclosed is confidential and may not be used for any other
purpose. The costs of disclosing information under this paragraph shall be paid
by the board.
     (e) Pursuant to section 303(d) of the
Social Security Act, upon request to officers and employees of the United
States Department of Agriculture and to officers or employees of any state food
stamp agency for the purpose of determining an individualÂ’s eligibility for or
the amount of food stamps. The information disclosed is confidential and may
not be used for any other purpose. The costs of disclosing information under
this paragraph shall be paid by the United States Department of Agriculture.
     (f) Pursuant to section 303(e)(1) and
(2)(A)(ii) of the Social Security Act, to state or local child support enforcement
agencies enforcing child support obligations under Title IV-D of the Social
Security Act for the purposes of establishing child support obligations,
locating individuals owing child support obligations and collecting child
support obligations from those individuals. The information disclosed is
confidential and may not be used for any other purpose. The costs of disclosing
information under this paragraph shall be paid by the child support enforcement
agency.
     (g) Pursuant to sections 303(f) and 1137
of the Social Security Act, to agencies participating in the income and
eligibility verification system for the purpose of verifying an individualÂ’s
eligibility for benefits, or the amount of benefits, under unemployment
insurance, Temporary Assistance for Needy Families, Medicaid, food stamps,
Supplemental Security Income, child support enforcement or Social Security
programs. The information disclosed is confidential and may not be used for any
other purpose. The costs of disclosing information under this paragraph shall
be paid by the requesting agency.
     (h) Pursuant to section 303(h) of the
Social Security Act and section 3304(a)(16)(B) of the Federal Unemployment Tax
Act, to the United States Department of Health and Human Services National
Directory of New Hires. The information disclosed is confidential and may not
be used for any other purpose. The costs of disclosing information under this
paragraph shall be paid by the United States Department of Health and Human
Services.
     (i) Pursuant to section 303(i) of the
Social Security Act, to officers and employees of the United States Department
of Housing and Urban Development and to representatives of a public housing
agency for the purpose of determining an individualÂ’s eligibility for benefits,
or the amount of benefits, under a housing assistance program of the United
States Department of Housing and Urban Development. The information disclosed
is confidential and may not be used for any other purpose. The costs of
disclosing information under this paragraph shall be paid by the United States
Department of Housing and Urban Development or the public housing agency.
     (j) Pursuant to regulations of the United
States Secretary of Health and Human Services issued under section
3304(a)(16)(A) of the Federal Unemployment Tax Act, and except as required by
section 303 of the Social Security Act, to the state, a political subdivision
or a federally recognized Indian tribe that has signed an agreement with the
Department of Human Services to administer Part A of Title IV of the Social
Security Act for the purpose of determining an individualÂ’s eligibility for
assistance, or the amount of assistance, under a program funded under Part A of
Title IV of the Social Security Act. The information disclosed is confidential
and may not be used for any other purpose.
     (k) Upon request, to the United States
AttorneyÂ’s Office. Under this paragraph, the Employment Department may disclose
an individualÂ’s employment and wage information in response to a federal grand
jury subpoena or for the purpose of collecting civil and criminal judgments,
including restitution and special assessment fees. The information disclosed is
confidential and may not be used for any other purpose. The costs of disclosing
information under this paragraph shall be paid by the United States AttorneyÂ’s
Office.
     (3) The Employment Department may disclose
information secured from employing units:
     (a) To agencies of this state, federal
agencies and local government agencies to the extent necessary to properly carry
out governmental planning, performance measurement, program analysis,
socioeconomic analysis and policy analysis functions performed under applicable
law. The information disclosed is confidential and may not be disclosed by the
agencies in any manner that would identify individuals, claimants, employees or
employing units. If the information disclosed under this paragraph is not
prepared for the use of the Employment Department, the costs of disclosing the
information shall be paid by the agency requesting the information.
     (b) As part of a geographic information
system. Points on a map may be used to represent economic data, including the
location, employment size class and industrial classification of businesses in
     (c) In accordance with ORS 657.673.
     (4) The Employment Department may:
     (a) Disclose information to public
employees in the performance of their duties under state or federal laws
relating to the payment of unemployment insurance benefits, the provision of
employment services and the provision of labor market information.
     (b) At the discretion of the Director of
the Employment Department and subject to an interagency agreement, disclose
information to public officials in the performance of their official duties
administering or enforcing laws within their authority and to the agents or
contractors of public officials. The public official shall agree to assume responsibility
for misuse of the information by the officialÂ’s agent or contractor.
     (c) Disclose information pursuant to an
informed consent, received from an employer or claimant, to disclose the
information.
     (d) Disclose information to partners under
the federal Workforce Investment Act of 1998 for the purpose of administering
state workforce programs under the Act. The information disclosed is
confidential and may not be used for any other purpose. The costs of disclosing
information under this paragraph shall be paid by the requesting partner.
     (e) Disclose the names and addresses of
employing units to the Bureau of Labor and Industries for the purpose of
disseminating information to employing units. The names and addresses disclosed
are confidential and may not be used for any other purpose. If the information
disclosed under this paragraph is not prepared for the use of the Employment
Department, the costs of disclosing the information shall be paid by the
bureau.
     (f) Disclose information to the Commissioner
of the Bureau of Labor and Industries for the purpose of performing duties
under ORS 279C.800 to 279C.870, 658.005 to 658.245 or 658.405 to 658.503 or ORS
chapter 652, 653 or 659A. The information disclosed may include the names and
addresses of employers and employees and payroll data of employers and
employees. The information disclosed is confidential and may not be used for
any other purpose. If the information disclosed under this paragraph is not
prepared for the use of the Employment Department, the costs of disclosing the
information shall be paid by the bureau.
     (g) Disclose information required under
ORS 657.660 (3) and (4) to the Public Employees Retirement System for the
purpose of determining the eligibility of members of the retirement system for
disability retirement allowances under ORS chapter 238. The information
disclosed is confidential and may not be used for any other purpose. The costs
of disclosing information under this paragraph shall be paid by the Public
Employees Retirement System.
     (h) Disclose to the Oregon Economic and
Community Development Commission information required by the commission in
performing its duty under ORS 285A.050 to verify changes in employment levels
following direct employer participation in Economic and Community Development
Department programs or indirect participation through municipalities under ORS
285B.410 to 285B.482 and regional boards and partnerships under ORS 285B.230 to
285B.269. The information disclosed to the commission may include an employerÂ’s
employment level, total subject wages payroll and whole hours worked. The
information disclosed is confidential and may not be used for any other
purpose. The commission may not disclose the information in any manner that
would identify an employing unit or employee except to the extent necessary to
carry out the commissionÂ’s duty under ORS 285A.050. If the information
disclosed under this paragraph is not prepared for the use of the Employment
Department, the costs of disclosing the information shall be paid by the
commission.
     (i) Disclose information to the Department
of Revenue for the purpose of performing its duties under ORS 293.250 or under
the revenue and tax laws of this state. The information disclosed may include
the names and addresses of employers and employees and payroll data of
employers and employees. The information disclosed is confidential and may not
be disclosed by the Department of Revenue in any manner that would identify an
employing unit or employee except to the extent necessary to carry out the
departmentÂ’s duties under ORS 293.250 or in auditing or reviewing any report or
return required or permitted to be filed under the revenue and tax laws
administered by the department. The Department of Revenue may not disclose any
information received to any private collection agency or for any other purpose.
If the information disclosed under this paragraph is not prepared for the use
of the Employment Department, the costs of disclosing the information shall be
paid by the Department of Revenue.
     (j) Disclose information to the Department
of Consumer and Business Services for the purpose of performing its duties
under ORS chapters 654 and 656. The information disclosed may include the name,
address, number of employees and industrial classification code of an employer
and payroll data of employers and employees. The information disclosed is
confidential and may not be disclosed by the Department of Consumer and
Business Services in any manner that would identify an employing unit or employee
except to the extent necessary to carry out the departmentÂ’s duties under ORS
chapters 654 and 656, including administrative hearings and court proceedings
in which the Department of Consumer and Business Services is a party. If the
information disclosed under this paragraph is not prepared for the use of the
Employment Department, the costs of disclosing the information shall be paid by
the Department of Consumer and Business Services.
     (k) Disclose information to the
Construction Contractors Board for the purpose of performing its duties under
ORS chapter 701. The information disclosed to the board may include the names
and addresses of employers and status of their compliance with this chapter. If
the information disclosed under this paragraph is not prepared for the use of
the Employment Department, the costs of disclosing the information shall be
paid by the board.
     (L) Disclose information to the State Fire
Marshal to assist the State Fire Marshal in carrying out duties under ORS
453.307 to 453.414. The information disclosed may include the name, address,
telephone number and industrial classification code of an employer. The
information disclosed is confidential and may not be disclosed by the State
Fire Marshal in any manner that would identify an employing unit except to the
extent necessary to carry out duties under ORS 453.307 to 453.414. If the
information disclosed under this paragraph is not prepared for the use of the
Employment Department, the costs of disclosing the information shall be paid by
the office of the State Fire Marshal.
     (m) Disclose information to the Oregon
Student Assistance Commission for the purpose of performing the commissionÂ’s
duties under ORS chapter 348 and Title IV of the Higher Education Act of 1965.
The information disclosed may include the names and addresses of employers and
employees and payroll data of employers and employees. The information
disclosed is confidential and may not be disclosed by the commission in any
manner that would identify an employing unit or employee except to the extent
necessary to carry out the commissionÂ’s duties under ORS chapter 348 or Title
IV of the Higher Education Act of 1965. If the information disclosed under this
paragraph is not prepared for the use of the Employment Department, the costs
of disclosing the information shall be paid by the commission.
     (n) Disclose information to the Department
of Transportation to assist the Department of Transportation in carrying out
the duties of the Department of Transportation relating to collection of
delinquent and liquidated debts, including taxes, under ORS 184.610 to 184.666,
184.670 to 184.733 and 805.263, ORS chapter 319 and the Oregon Vehicle Code.
The information disclosed may include the names and addresses of employers and
employees and payroll data of employers and employees. The information
disclosed is confidential and may not be disclosed by the Department of
Transportation in any manner that would identify an employing unit or employee
except to the extent necessary to carry out the Department of TransportationÂ’s
duties relating to collection of delinquent and liquidated debts or in auditing
or reviewing any report or return required or permitted to be filed under the
revenue and tax laws administered by the Department of Transportation. The
Department of Transportation may not disclose any information received to any
private collection agency or for any other purpose. If the information
disclosed under this paragraph is not prepared for the use of the Employment
Department, the costs of disclosing the information shall be paid by the
Department of Transportation.
     (o) Disclose to any person establishment
level information secured pursuant to this chapter from federal, state and
local government employing units. If the information disclosed under this
paragraph is not prepared for the use of the Employment Department, the costs
of disclosing the information shall be paid by the party requesting the
information.
     (p) Disclose to any person the industrial
classification code assigned to an employing unit. If the information disclosed
under this paragraph is not prepared for the use of the Employment Department,
the costs of disclosing the information shall be paid by the party requesting
the information.
     (5) Any officer appointed by or any
employee of the Director of the Employment Department who discloses
confidential information, except with the authority of the director, pursuant
to rules or as otherwise required by law, may be disqualified from holding any
appointment or employment with the Employment Department.
     (6) Any person or any officer or employee
of an entity to whom information is disclosed by the Employment Department
under this section who divulges or uses the information for any purpose other
than that specified in the provision of law or agreement authorizing the use or
disclosure may be disqualified from performing any service under contract or
disqualified from holding any appointment or employment with the state agency
that engaged or employed that person, officer or employee. The Employment
Department may immediately cancel or modify any information sharing agreement
with an entity when a person or an officer or employee of that entity discloses
confidential information, other than as specified in law or agreement. [Amended
by 1969 c.450 §1; 1977 c.162 §1; 1977 c.797 §9; 1979 c.145 §1; 1979 c.267 §5a;
1981 c.705 §7; 1985 c.565 §89; 1985 c.661 §1; 1985 c.761 §24; 1989 c.519 §2;
1989 c.818 §5; 1989 c.870 §8; 1991 c.374 §2; 1993 c.18 §142; 1997 c.200 §1;
1997 c.249 §202; 1999 c.401 §3; 1999 c.849 §146; 2001 c.104 §251; 2003 c.75 §104;
2003 c.773 §§54,54a; 2003 c.794 §311; 2007 c.89 §1; 2007 c.576 §2]
     657.670 [Amended by 1981 c.77 §16; 2005 c.618 §6;
repealed by 2007 c.89 §2]
     657.672 [1959 c.405 §6; 1961 c.252 §6; repealed by
1963 c.354 §1 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu
of 657.472, 657.512, 657.550 and 657.672)]
     657.673
Disclosure of wage information to consumer reporting agency; conditions. (1) As used in this section:
     (a) “Wage information” means the amount of
wages as reported to the Employment Department by each employer as earned by a
particular individual during the period, not to exceed 15 recorded quarters
preceding the quarter in which the request for disclosure is made, and the name
and address of each employer.
     (b) “Consumer reporting agency” means a
consumer reporting agency as defined in the federal Fair Credit Reporting Act,
15 U.S.C. 1681a.
     (2) The Employment Department shall
disclose by electronic means wage information to consumer reporting agencies
for the purpose of verifying information provided by an individual in
connection with a specific credit transaction if all of the following
conditions are met:
     (a) The individual to whom the information
pertains provides written consent to the disclosure before the information is
released to the consumer reporting agency and the consent form discloses the
following information:
     (A) The consent is voluntary and not
required by law;
     (B) Refusal to consent to disclosure of
wage information shall not be a basis for the denial of credit;
     (C) If consent is granted, the individual’s
wage information will be released;
     (D) The release shall be only for the
specific transaction identified in the consent form;
     (E) Wage information reported to the state
by the individualÂ’s employers will be accessed;
     (F) The wage information disclosed will
come from state government files; and
     (G) All of the parties that may receive
the information released;
     (b) The consumer reporting agency agrees
to comply with all applicable federal and state credit reporting laws,
regulations and rules, including, but not limited to, the federal Fair Credit
Reporting Act, 15 U.S.C. 1681 et seq., and the regulations promulgated
thereunder;
     (c) The disclosure is for a purpose
authorized by, and occurs in a manner permitted by, the United States
Department of Labor;
     (d) The consumer reporting agency agrees
to comply with the audit standards, security standards, technological
requirements and all other terms and conditions, including any net worth and
liability insurance requirements, that the Employment Department deems
necessary and establishes to safeguard the confidentiality of the wage
information released under this section or to otherwise serve the public
interest;
     (e) Prior to the release of any wage
information, the consumer reporting agency pays all development and other
start-up costs incurred by the state in connection with implementing systems
and procedures for electronic disclosure of wage information;
     (f) The consumer reporting agency pays a
transaction fee in an amount established by the Employment Department to offset
the departmentÂ’s costs of ongoing support for electronic disclosure of wage
information to that consumer reporting agency, including the costs associated
with revising incomplete or inaccurate wage records performed for the sole
purpose of the specific credit transaction; and
     (g) The Employment Department does not
bear any liability for:
     (A) The improper release of information by
the consumer reporting agency; or
     (B) The accuracy of wage records reported
by employers to the department. [1999 c.401 §2]
     657.675 [Amended by 1959 c.376 §1; renumbered
657.695]
     657.676
Reconsideration of determinations; conditions; rules; hearing and review. (1) Upon motion of the Director of the
Employment Department or upon application of an interested employer, the
director may reconsider a determination of employer subjectivity, tax rate or
tax assessment, irrespective of whether the determination has become final. The
director may reconsider a determination when there is evidence of:
     (a) Computation errors;
     (b) Clerical errors;
     (c) Misinformation provided to a party by
the Employment Department;
     (d) Facts not previously known to the
department; or
     (e) Errors caused by misapplication of law
by the department.
     (2) The reconsideration shall be
accomplished by the director or any employee the director may designate for the
purpose, in accordance with rules adopted by the director. The director or
designated employee may make a new determination, which is subject to hearing,
review and appeal in accordance with ORS 657.485 and 657.679 to 657.684. [1977
c.538 §13; 2007 c.88 §1]
     657.678 [1959 c.376 §3; renumbered 657.700]
     657.679
Determination that employing unit or employment is subject to this chapter;
notice; application for hearing. A determination of the Director of the Employment Department or the
authorized representative of the director:
     (1) As to whether an employing unit is an
employer subject to this chapter, or
     (2) That services performed by an
individual for an employer liable for reimbursement payments in lieu of taxes
is employment subject to this chapter,
shall become final
20 days after written notice of the determination is mailed to the last-known
address of the employing unit of record with the director unless within such
time the employing unit files an application with the director for a hearing
with respect thereto as provided in ORS 657.683. [1963 c.354 §2 (657.552, 657.652,
657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and
657.672); 1975 c.156 §4; 1977 c.538 §11]
     657.680 [Repealed by 1959 c.376 §4]
     657.681
Computation and assessment of employer contributions and interest; jeopardy
assessments; application for hearing. (1) If an employer files a report for the purpose of determining the
amount of contributions due under this chapter but fails to pay contributions
or interest, the Director of the Employment Department or authorized representative
may assess the amount of contributions or interest due on the basis of the
information submitted and shall give written notice of the assessment to the
employer mailed to the last-known address of record with the director. In the
event that such report is subsequently found to be incorrect additional
assessments may be made, subsection (5) of this section to the contrary
notwithstanding.
     (2) If an employer fails to file a report
when required by the director for the purpose of determining the amount of
contribution due under this chapter, the director or authorized representative
may make an estimate based upon any information of the amount of wages paid for
employment in the period or periods for which no report was filed and upon the
basis of such estimate shall compute and assess the amount of employer
contributions payable by the employer. Written notice of the assessment shall
be mailed to the last-known address of the employer of record with the
director.
     (3) If the director or authorized representative
is not satisfied with a report made by an employer for the purpose of
determining the amount of contribution due under this chapter, the director or
authorized representative may compute the amount required to be paid upon the
basis of facts contained in the report or upon the basis of any information
obtainable and may make an assessment of the amount of the deficiency. Written
notice of such deficiency assessment shall be mailed to the last-known address
of the employer of record with the director.
     (4) If the director or authorized
representative has reason to believe that an employer is insolvent, or that the
collection of any contributions will be jeopardized by delaying collection, the
director or authorized representative may thereupon make an immediate
assessment of the estimated amount of accrued contributions, noting upon the
assessment that it is a jeopardy assessment levied under this subsection, and
may proceed to enforce collection immediately, but interest shall not begin to
accrue upon such contributions until the due date nor shall court costs be
taxed against such employer on any action to enforce collection commenced prior
to the due date. The director or authorized representative may, in levying the
assessment, demand a bond or deposit of such security as is necessary to insure
collection of the amount of such assessment. Written notice of the assessment
shall be mailed to the last-known address of the employer of record with the
director.
     (5) All assessments provided for in this
section shall finally fix the amount of contributions due and payable unless
the employer shall within 20 days after the mailing of the notice of assessment
apply to the director for a hearing, or unless the director or authorized
representative on the motion of the director or authorized representative
reviews the same prior to a decision of the administrative law judge thereon
pursuant to hearing. An employer who fails to apply for a hearing upon an
assessment within the time provided or, having applied, fails to appear and be
heard after due notice of such hearing, shall be precluded from raising any
defense to any action, suit or proceeding brought by the director for the
recovery of contributions based upon such assessment which could have been
raised in the hearing. The amount of contributions so assessed under this
section shall be subject to the penalties and interest provided by ORS 657.515
and 657.663. [1963 c.354 §3 (657.552, 657.652, 657.679, 657.681 and 657.683
enacted in lieu of 657.472, 657.512, 657.550 and 657.672); 1981 c.563 §1; 1999
c.849 §148; 2003 c.75 §105]
     657.682
Assessments against reorganized business entity. (1) As used in this section, “reorganized
business entity” means a business entity that, while operating substantially
the same business as the employer, has been converted to a different form of
business entity from that of the employer or has changed ownership from that of
the employer, except that a business entity is not a “reorganized business
entity” solely because of a transfer of assets or because of a transfer of an
interest of an investor who has no right to manage the business entity,
including, but not limited to, the interest of:
     (a) A person that is solely a minority
shareholder in a corporation;
     (b) A member of a manager-managed limited
liability company; and
     (c) A limited partner of a limited
partnership that does not participate in the control of the business of the
limited partnership.
     (2) For any amounts owed by an employer
for contributions or interest assessed under ORS 657.681 or for taxes, interest
or penalties that may be collected under ORS 657.642, the Director of the
Employment Department may transfer those amounts to and assess those amounts
against a reorganized business entity.
     (3) For the purposes of this section,
factors the director may consider when determining if a business entity is
operating substantially the same business as the employer include, but are not
limited to, whether the business entity:
     (a) Operates from the same physical
location as did the employer owing the debt.
     (b) Provides the same services or
manufactures the same products as did the employer owing the debt.
     (c) Has one or more of the same:
     (A) Corporate directors or officers as did
the employer owing the debt.
     (B) Owners or holders of a direct or
indirect interest in the employer as did the employer owing the debt.
     (4) A reorganized business entity against
which an amount is assessed under this section may appeal the assessment by
filing with the director an application for hearing under ORS 657.683 within 20
days after the mailing of a written notice of the assessment to the last-known
address of the reorganized business entity of record with the director. [2005
c.214 §2]
     Note: 657.682 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.
     657.683
Hearings on actions under ORS 657.480, 657.679, 657.681 and 657.682; decision
of administrative law judge; amendment of decision. (1) An application for hearing under ORS
657.480, 657.679, 657.681 or 657.682 shall be in writing and shall state that a
determination or assessment of the Director of the Employment Department or
authorized representative is unjust or incorrect and that the employing unit
requests a hearing. The application shall set forth the objections of the
employing unit to the determination or assessment and the amount of
contributions, if any, that the applicant admits to be due to the Employment
Department. An application for a hearing to review an assessment made under ORS
657.681 (4) that was accompanied by a demand for a bond or deposit is not valid
unless the bond or deposit is filed with the application in a form acceptable to
the director or authorized representative.
     (2) If a valid application for hearing is
filed within the time provided by ORS 657.480, 657.679, 657.681 or 657.682, an
administrative law judge shall review the determination or assessment and if
requested by the employing unit shall grant a hearing unless a hearing has
previously been afforded the employing unit on the same grounds as set forth in
the application. The administrative law judge shall give notice of the time and
place of the hearing to the director or authorized representative and shall
also give notice to the employing unit by mail directed to the last-known
address of the employing unit of record with the director.
     (3) Hearings under ORS 657.480, 657.679,
657.681 or 657.682 shall be conducted in accordance with this chapter. The
filing of an application for hearing with respect to a disputed assessment does
not affect the right of the director or authorized representative to perfect
any liens provided by this chapter.
     (4) All testimony at any hearing held
under ORS 657.480, 657.679, 657.681 or 657.682 shall be recorded but need not
be transcribed unless a petition for judicial review from the decision of the
administrative law judge is filed in the manner and within the time prescribed.
At any hearing held as provided in ORS 657.480, 657.679, 657.681 or 657.682,
the determination or assessment of the director or authorized representative
shall be prima facie correct and the burden shall be upon the protesting
employing unit to prove that it is incorrect. Thereafter the administrative law
judge shall enter the findings of fact and decision, either affirming,
modifying, or setting aside the determination or assessment of the director or
authorized representative and in the case of an assessment, the administrative
law judge may increase or decrease the amount of the assessment. The employing
unit and the director shall be promptly notified of the decision of the
administrative law judge.
     (5) A decision of the administrative law
judge becomes final on the date of notification or the mailing of the decision
to the director and to the employing unit at the last-known address of record
with the director unless, within the time specified in ORS 183.480 (2), the
administrative law judge on the administrative law judgeÂ’s own motion reviews
the decision and issues an amended decision in which case the amended decision
becomes the final decision. [1963 c.354 §4 (657.552, 657.652, 657.679, 657.681
and 657.683 enacted in lieu of 657.472, 657.512, 647.550 and 567.672); 1967
c.435 §9; 1971 c.734 §98; 1999 c.849 §§150,151; 2003 c.75 §55; 2005 c.214 §3;
2007 c.49 §1]
     657.684
Judicial review of decisions under ORS 657.683. Judicial review of decisions under ORS
657.683 shall be as provided for review of orders in contested cases in ORS
chapter 183, except that the petition shall be filed within 20 days after the
order is final. The Director of the Employment Department may file petition for
judicial review in accordance with this section from decision of the administrative
law judge. When judicial review is upon an assessment or assessments made
pursuant to ORS 657.681 and the court determines the assessment or assessments
are valid, judgment shall be given in favor of the director for the amount due
as determined by the court. [1971 c.734 §100; 1999 c.849 §153; 2003 c.75 §106]
     657.685
Employment Appeals Board; confirmation; quorum; meetings; duties; staffing;
rules. (1) The Employment
Appeals Board hereby is created within the Employment Department.
     (2) The Employment Appeals Board consists
of three members who shall be appointed by and serve at the pleasure of the
Governor. Except for pro tempore appointments, appointments of members are
subject to confirmation by the Senate in the manner provided in ORS 171.562 and
171.565. In the selection of the members of the Employment Appeals Board, the
Governor shall give due consideration to the interests of labor, industry and
the public. Not more than two of the members of said board shall belong to the
same political party. The Governor shall designate one of the members of the
Employment Appeals Board to serve as its chairperson with duties and powers
necessary for the performance of the function of such office as the Governor
determines. In the event of an absence or as required by the workload, the
chairperson may appoint, with the approval of the Governor, pro tempore members
to serve for a period not to exceed 90 days.
     (3) A majority of the Employment Appeals
Board constitutes a quorum.
     (4) The Employment Appeals Board shall
meet at such times and places as specified by the chairperson.
     (5) The director shall provide the
Employment Appeals Board with such staff as is required by the workload,
subject to budgetary limitations.
     (6) The Employment Department shall adopt
procedural rules proposed by the Employment Appeals Board necessary for the
discharge of the boardÂ’s duties. Such rules need not conform to common law or
statutory rules of evidence and other technical rules of procedure. [1959 c.583
§12; 1969 c.597 §186; 1973 c.792 §30; 1975 c.426 §1; 1983 c.522 §9; 1987 c.894 §10;
1993 c.344 §22]
     657.690
Employment Appeals Board powers. The Employment Appeals Board has the power:
     (1) To hold sessions any place within the
state.
     (2) To administer oaths.
     (3) To issue and serve, or by any sheriff,
subpoenas for the attendance of employers or claimants and the production of
papers, contracts, books, accounts, documents and testimony. The Employment
Appeals Board may require the attendance and testimony of claimants or employers,
their officers and representatives before any hearing or review before the
Employment Appeals Board without payment or tender or witness fees on account
of such attendance. [1959 c.583 §13; 1993 c.344 §24]
     657.695
Employment Department Advisory Council; members; compensation and expenses. (1) To assist the Director of the Employment
Department in the effective development of policies and programs with respect
to unemployment insurance and employment service and in securing to this state
the benefits of the Wagner-Peyser Act, and particularly with respect to
carrying out ORS 657.615, there hereby is created an advisory council within
the Employment Department to be known as the Employment Department Advisory
Council.
     (2) The members of the council shall be
appointed by the Governor and shall be composed of men and women representing
employers and employees in equal numbers, and representatives of the public who
shall elect their chairperson. The director shall serve as an ex officio member
of the council.
     (3) The members of the council shall be
appointed for a term of two years and are entitled to compensation and expenses
as provided in ORS 292.495. Members of the council or other committees
appointed pursuant to this section and ORS 657.700 shall be reimbursed from the
Unemployment Compensation Administration Fund. [Formerly 657.675; 1969 c.314 §70;
1969 c.597 §188; 1997 c.57 §1]
     657.700
Special councils for program development. The Director of the Employment Department may also appoint committees,
and industrial or other special councils, to perform appropriate services in
connection with the development of unemployment insurance and employment
service programs who shall serve without compensation. [Formerly 657.678]
     657.705
     657.710
Free public employment offices; contracts relating to workforce investment
system; public agencies to provide information on job vacancies. (1) The Director of the Employment
Department shall establish and maintain such free public employment offices,
including such branch or affiliate offices, as may be necessary for the proper
administration of this chapter and for participation in
     (2) The director may enter into such
contracts or memoranda of understanding with designated workforce investment
system partners, including but not limited to other states and governments,
government entities, state agencies, units of local government,
intergovernmental entities, community colleges and persons, as appropriate to
administer the workforce investment system.
     (3) The director may enter into contracts
or memoranda of understanding to share confidential information as authorized
under federal law and regulations for purposes of a national performance
accounting system, including receiving and making available wage records to the
extent the wage records are required by another state to carry out that stateÂ’s
workforce investment system performance plan.
     (4) All moneys made available by or
received by the state for the Oregon State Employment Service shall be paid to
and expended from the Unemployment Compensation Administration Fund.
     (5) Each contracting agency shall provide
to the director timely information pertinent to all existing job vacancies over
which the contracting agency exercises employment control and for which there
will be open recruitment. Such information shall be made available to the
public by the director. As used in this subsection, “contracting agency” has
the meaning given that term in ORS 279A.010. [Amended by 1969 c.597 §190; 1983
c.339 §1; 2001 c.684 §34; 2003 c.794 §312]
     657.715
Wagner-Peyser Act accepted.
The State of
     657.720
Cooperation with federal agencies, political subdivisions or private
organizations in maintaining public employment service. (1) The Director of the Employment
Department is designated and constituted the agency of this state for the
purpose of the Wagner-Peyser Act. The director shall cooperate with all
authorities of the
     (2) The director may cooperate with or
enter into agreements with the Railroad Retirement Board with respect to the
establishment, maintenance and use of free public employment service
facilities. For the purpose of establishing and maintaining free public
employment service the director may enter into agreements with the Railroad
Retirement Board or any other agency of the United States charged with the
administration of an unemployment insurance law, with any political subdivision
of this state, or with any private nonprofit organization, and as a part of any
such agreement may accept moneys, services or quarters as a contribution to the
Unemployment Compensation Administration Fund.
     657.725
Employment districts. The
Director of the Employment Department may divide the state into such number of
employment districts as the director finds necessary and maintain a district
office in each of said districts.
INFORMATION
SYSTEMS
     657.730
Labor market information system; rules. (1) As used in this section, unless the context requires otherwise:
     (a) “Labor market analysis” means the
measurement and evaluation of economic forces as they relate to the employment
process in the local labor market area. Variables affecting labor market
relationships include, but are not limited to, such factors as labor force
changes and characteristics, population changes and characteristics, occupational
and industrial structure and development, technological developments, shifts in
consumer demand, volume and extent of unionization and trade disputes,
recruitment practices, wage levels, conditions of employment and training
opportunities.
     (b) “Labor market area” means an
economically integrated geographic area within which individuals can reside and
find employment within a reasonable distance or can readily change employment
without changing their place of residence. Such areas shall be identified in
accordance with criteria used by the Bureau of Labor Statistics of the United
States Department of Labor in defining such areas or similar criteria
established by the Director of the Employment Department. The area generally
takes the name of its community. The boundaries depend primarily on economic
and geographic factors. The State of
     (c) “Labor market information” means the
body of information generated from measurement and evaluation of the
socioeconomic factors and variables influencing the employment process in the
state and specific labor market areas. These socioeconomic factors and
variables affect labor demand and supply relationships and include:
     (A) Labor force information, which
includes but is not limited to employment, unemployment, labor force
participation, labor turnover and mobility, average hours and earnings and
changes and characteristics of the population and labor force within specific
labor market areas and the state;
     (B) Occupational information, which
includes but is not limited to occupational supply and demand estimates and
projections, characteristics of occupations, wage levels, job duties, training
and education requirements, conditions of employment, unionization, retirement
practices and training opportunities;
     (C) Economic information, which includes
but is not limited to number of business starts and stops by industry and labor
market area, information on employment growth and decline by industry and labor
market area, employer establishment data and number of union disputes and
strikes by industry and labor market area; and
     (D) Program information, which includes
but is not limited to program participant or student information gathered in
cooperation with other state and local agencies along with related labor market
information to evaluate the effectiveness, efficiency and impact of state and
local employment, training, education and job creation efforts in support of
planning, management, implementation and evaluation.
     (2) The Director of the Employment
Department shall have the following duties:
     (a) Oversight, operation and management of
a statewide comprehensive labor market and occupational supply and demand information
system, including development of a five-year employment forecast for state and
labor market areas.
     (b) Preparation of local labor market
information packages for the stateÂ’s regional workforce committees, including
special studies and job impact analyses in support of state and local
employment, training, education and job creation programs, especially
activities that prevent job loss, reduce unemployment and create jobs.
     (c) Coordination with other appropriate
agencies to improve employment estimates by enhancing data on corporate
officers, improving business establishment listings, expanding samples for
employment estimates and developing business entry or exit analysis relevant to
the generation of occupational and economic forecasts.
     (d) Production of long-term and
occupational employment forecasts in cooperation with other appropriate
agencies.
     (e) Coordination with other state agencies
to study ways to standardize federal and state multiagency administrative
records, such as unemployment insurance information and other information to
produce employment, training, education and economic analysis needed to improve
labor market information products and services.
     (f) Production of labor market information
and economic analysis needed to facilitate the efficient and effective matching
of the supply and demand of labor critical to an effective labor exchange in
     (g) Administration of other appropriate
labor market information activities.
     (3) To implement this section, the
director shall have authority to:
     (a) Establish rules and procedures to
recover reasonable costs incurred in producing and providing:
     (A) Labor market information products
developed by the Employment Department in the ordinary course of business when
the request results in costs over and above the ordinary costs of production
including, but not limited to, special publication runs, photocopying or
supplying the copy in some other medium; and
     (B) Special labor market information
products in response to individual requests that incur costs beyond the
ordinary costs of doing business including, but not limited to, computer time,
staff costs, preparation and distribution of surveys, electronic scanning, and
special data collection, formatting and analysis. The director may enter into
agreements with other public agencies to provide special labor market
information products in a quid pro quo arrangement.
     (b) Receive federal set aside funds from
federal programs that are authorized to fund state and local labor market
information and are required to use such information in support of their
programs.
     (c) Enter into agreements for statistical
analysis, research or evaluation studies of privately and publicly funded
employment, training, education and economic development programs. [1993 c.38 §2;
1997 c.652 §38]
     657.732
Interagency Shared Information System; limitation on new information; rules. (1) As used in this section, “participating
state agency or organization” means:
     (a) The Employment Department;
     (b) Divisions and offices within the
Department of Human Services that have been approved by the Director of the
Employment Department, in consultation with the Education and Workforce Policy
Advisor, to participate in the Interagency Shared Information System;
     (c) The Department of Education;
     (d) The
     (e) The Department of Community Colleges
and Workforce Development; and
     (f) Other state agencies, other
governmental entities or private organizations that have applied to be
participating state agencies or organizations and have been approved by the
Director of the Employment Department, in consultation with the Education and
Workforce Policy Advisor, to participate in the Interagency Shared Information
System.
     (2) There is established the Interagency
Shared Information System. The purpose of the system is to collect, analyze and
share information for the development of statistical and demographic data to
facilitate the creation of strategies for the purpose of improving the
education, training and employment programs related to enhancing OregonÂ’s
workforce system. The system shall share aggregate information with a
participating state agency or organization to allow the agency or organization
to develop policy, evaluate policy and plan and measure performance for the
purpose of improving the education, training and employment programs related to
enhancing
     (3) The Director of the Employment
Department shall administer and, in consultation with the Education and
Workforce Policy Advisor, shall oversee the development of the Interagency
Shared Information System. Participating state agencies or organizations shall
enter into an interagency or other applicable agreement with the Director of
the Employment Department, as administrator of the system, that:
     (a) Establishes protocols for the
collection and sharing of data in the system;
     (b) Establishes safeguards for protecting
the confidentiality of data in the system;
     (c) Includes provisions regarding informed
consent for sharing information obtained from individuals; and
     (d) Provides for the sharing of costs for
designing and maintaining the system.
     (4) Every participating state agency or
organization shall provide information to the Interagency Shared Information
System. Information shall be provided in a format that encodes identifying
data, including the clientÂ’s Social Security number, using a formula unique to
the participating state agency or organization that shall not be disclosed to
the system.
     (5) In disclosing Social Security numbers
to the Interagency Shared Information System under subsection (4) of this
section, every participating state agency or organization shall comply with any
state and federal laws that govern the collection and use of Social Security
numbers by a participating state agency or organization and any additional
requirements specified by the director, in consultation with the Education and
Workforce Policy Advisor, that are included in the agreement entered into under
subsection (3) of this section.
     (6) The information in the Interagency
Shared Information System is not a public record for purposes of ORS 192.410 to
192.505. For purposes of ORS 192.410 to 192.505, the information submitted to
the system and the information received from the system is a public record, and
the custodian of such information is the participating state agency or
organization that submits or receives the information. If the participating
state agency or organization receiving the information is not a public body, as
defined in ORS 192.410, the Employment Department shall keep a copy of the
system information sent to that entity and shall be the custodian of that copy
for purposes of ORS 192.410 to 192.505. As custodian, the Employment Department
shall limit the disclosure of, or refuse to disclose, aggregate or summary
level information when a small number of aggregated records or some other
factor creates a reasonable risk that the identity of individuals may be
discovered or disclosed. The department shall refer all other requests for
disclosure of system information to the public body that is the custodian of
the information.
     (7) The Employment Department may charge a
reasonable fee pursuant to ORS 192.440 for the disclosure of reports to
individuals or state agencies, governmental entities or private organizations
that submit data to the system and are not participating state agencies or
organizations.
     (8) If a participating state agency or organization
prepares or acquires a record that is confidential under federal or state law,
including ORS 192.502 (2), the participating state agency or organization does
not violate state confidentiality laws by providing the information described
in this section to the Interagency Shared Information System. Notwithstanding
the provisions of ORS 279C.815 (4), 279C.850 (3), 657.665 and 660.339, the
Bureau of Labor and Industries, the Department of Community Colleges and
Workforce Development and the Employment Department are authorized to provide
information to the Interagency Shared Information System.
     (9) Notwithstanding the provisions of ORS
192.410 to 192.505, a participating state agency or organization shall not
allow public access to information received from the Interagency Shared
Information System that identifies a particular individual unless required by
law. Any participating state agency or organization shall limit the disclosure
of, or refuse to disclose, aggregate or summary level information when a small
number of aggregated records or some other factor creates a reasonable risk
that the identity of individuals may be discovered or disclosed.
     (10) Any individual who, without proper
authority, discloses confidential information under this section may be
disqualified from holding any appointment or employment with the State of
     (11) Notwithstanding subsection (4) of
this section, participating state agencies or organizations may not provide new
information to the Interagency Shared Information System after December 31,
2003. Information in the system on and after January 1, 2004, may be accessed
by participating state agencies or organizations in accordance with this
section, applicable rules adopted by the Director of the Employment Department
and any agreements entered into under subsection (3) of this section. [Formerly
329.965; 2003 c.238 §1; 2003 c.794 §313]
     657.734
Performance Reporting Information System; rules. (1) As used in this section:
     (a) “Public body” has the meaning given
that term in ORS 192.410.
     (b) “System participant” means:
     (A) Mandatory partners under the federal
Workforce Investment Act of 1998 (enacted as P.L. 105-220 and codified as 29
U.S.C. 2801 et seq.) and other one-stop system partners, which may include
public bodies and private organizations; and
     (B) Public bodies and private
organizations that have been approved by the Director of the Employment
Department, in consultation with the Education and Workforce Policy Advisor, to
participate in the Performance Reporting Information System.
     (2) There is established the Performance
Reporting Information System for the purpose of collecting, analyzing and
sharing statistical and demographic data for the development and reporting of
workforce system performance measures.
     (3) The Performance Reporting Information
System is intended to share the data described in subsection (2) of this
section, by agreement, with all system participants. The Performance Reporting
Information System may not contain data submitted exclusively for use in the
Interagency Shared Information System.
     (4) The Director of the Employment
Department shall administer and, in consultation with the Education and
Workforce Policy Advisor, oversee the development of the Performance Reporting
Information System. System participants shall be designated as participants in
the system by rule of the Employment Department, in consultation with the
Education and Workforce Policy Advisor. A system participant shall enter into
an interagency or other applicable agreement with the director that:
     (a) Establishes protocols for the
collection and sharing of data in the system;
     (b) Establishes safeguards for protecting
the confidentiality of data in the system;
     (c) Includes provisions regarding informed
consent for sharing information obtained from individuals; and
     (d) Provides for the sharing of costs for
developing and maintaining the system.
     (5)(a) All individual record information
in the Performance Reporting Information System is confidential and may not be
disclosed as a public record under the provisions of ORS 192.410 to 192.505. As
administrator of the system, the director may view all data or individual
record information in the system. System participants may not allow public
access to information received from the system that identifies a particular
individual unless required by law. System participants shall limit the
disclosure of, or refuse to disclose, aggregate or summary level information
when a small number of aggregated records or some other factor creates a
reasonable risk that the identity of individuals may be discovered or disclosed.
     (b) System participants shall provide
information in a format that encodes identifying data, including the clientÂ’s
Social Security number, using a formula unique to the system participant. In
disclosing Social Security numbers to the system, system participants shall
comply with any state and federal laws that govern the collection and use of
Social Security numbers by the system participant and any additional
requirements specified by the director, in consultation with the Education and
Workforce Policy Advisor, that are included in the agreement entered into under
subsection (4) of this section.
     (6) The information in the Performance
Reporting Information System is not a public record for purposes of ORS 192.410
to 192.505. For purposes of ORS 192.410 to 192.505, the information submitted
to the system and the information received from the system is a public record,
and the custodian of such information is the system participant that submits or
receives the information. If the system participant receiving the information
is not a public body, the department shall keep a copy of the system
information sent to that system participant and shall be the custodian of that
copy for purposes of ORS 192.410 to 192.505. As custodian, the department shall
limit the disclosure of, or refuse to disclose, aggregate or summary level
information when a small number of aggregated records or some other factor
creates a reasonable risk that the identity of individuals may be discovered or
disclosed. The department shall refer all other requests for disclosure of
system information to the public body that is the custodian of the information.
     (7) The department may charge a reasonable
fee under ORS 192.440 for the disclosure of reports containing only aggregate
data to individuals, public bodies or private organizations.
     (8) If a system participant prepares or
acquires a record that is confidential under federal or state law, including
ORS 192.502 (2), the system participant does not violate state confidentiality
laws by providing the information described in this section to the Performance
Reporting Information System. Notwithstanding the provisions of ORS 279C.815
(4), 279C.850 (3), 657.665 and 660.339, the Bureau of Labor and Industries, the
Department of Community Colleges and Workforce Development and the Employment
Department are authorized to provide information to the system.
     (9) Any individual who, without proper
authority, discloses confidential information under this section may be
disqualified from holding any appointment or employment with the State of
     657.736
Occupational Program Planning System. The Occupational Program Planning System is established within the
Employment Department as the stateÂ’s official occupational information system.
The Director of the Employment Department shall exercise oversight and have
control of the operation and management of the system. The system shall
provide:
     (1) Projections of employment by
occupation and by openings.
     (2) Estimates of the number of unemployed
by occupation.
     (3) Estimates of supply of workers by occupation
from education, employment and job training programs.
     (4) Statistical and narrative occupational
demand and supply analyses.
     (5) Information on occupational employment
patterns by industry.
     (6) Occupational characteristics
information.
     (7) Administration of other appropriate
labor market information activities. [Formerly 329.955]
RECIPROCAL AND COOPERATION
AGREEMENTS
     657.755
Cooperation with federal agencies administering unemployment insurance laws. The Director of the Employment Department shall:
     (1) Cooperate in all necessary respects
with the appropriate agencies and departments of the federal government in the
administration of this chapter and of free public employment offices.
     (2) Make the state’s records relating to
the administration of this chapter available to the Railroad Retirement Board
and furnish to the Railroad Retirement Board, at the expense of such board,
copies thereof as that board deems necessary for its purposes.
     (3) Afford reasonable cooperation with
every agency of the
     (4) Accept any sums allotted or
apportioned to the state for such administration and comply with all reasonable
federal regulations governing the expenditures of such sums.
     657.757
Cooperation with federal agencies administering training or retraining programs
and other assistance. (1)
The Employment Department is authorized to cooperate with or enter into
agreements with appropriate agencies of the federal government whereby:
     (a) The Director of the Employment
Department may act as agent of the federal government, in the payment of
subsistence or other cash allowances provided in programs adopted by the
federal government, including training and retraining programs or other
assistance to individuals in this state.
     (b) In performing services incidental to
such programs the director may make such reports, surveys and analyses as may
be required and comply with all reasonable rules and regulations in connection
with such programs.
     (c) The director may accept any sums
allotted or apportioned to the state for administrative purposes and maintain
separate accounting of all subsistence or cash allowances deposited with the
state for payment to qualified individuals.
     (2) Nothing in this section shall in any
way affect the validity of any agreements entered into with any federal agency
prior to July 1, 1963. [1963 c.216 §2]
     657.760
Reciprocal agreements on coverage and collection of contributions. The Director of the Employment Department
may enter into agreements with the appropriate agencies of other states or the
federal government whereby:
     (1) Potential rights to benefits accumulated
under the unemployment insurance laws of the several states or under such a law
of the federal government, or both, may constitute the basis for the payment of
benefits through a single appropriate agency under terms which the director
finds will be fair and reasonable as to all affected interests and will not
result in any substantial loss to the fund.
     (2) Individuals performing services in
this and other states for a single employing unit under circumstances not
specifically provided for in ORS 657.035 (2) or under similar provisions in the
unemployment insurance laws of such other states, shall be deemed to be engaged
in employment performed entirely within this state or within one of such other
states and whereby potential rights to benefits accumulated under the
unemployment insurance laws of one or more states or under such a law of the
federal government, or both, may constitute the basis for the payment of
benefits.
     (3) The collection and payment of
contributions by employers with respect to employment not localized within this
state is adjusted.
     657.765
Reciprocal agreements concerning payroll taxes for out-of-state work. Whenever the unemployment insurance laws of
other states provide for inclusion of out-of-state payment of wages in computing
wages paid in like manner as provided in ORS 657.095 (2), the Director of the
Employment Department may enter into agreements with those empowered to
administer the unemployment insurance laws of such other states for the purpose
of:
     (1) Waiving the further collection of
payroll taxes in all the states when the aggregate amount of said wages is in
excess of “payroll” as defined in ORS 657.095 (1); and
     (2) Securing uniformity for payroll
reporting on such out-of-state work. [Amended by 1955 c.655 §24; 1973 c.300 §13;
1973 c.810 §3]
     657.770
Reciprocal agreements concerning wages used as basis for benefits. (1) The Director of the Employment
Department may enter into reciprocal arrangements with appropriate and duly
authorized agencies of other states or of the federal government, or both,
whereby wages, upon the basis of which an individual may become entitled to
benefits under an employment security law of another state or of the federal
government, shall be deemed to be wages for insured work for the purpose of
determining benefits under this chapter. Wages for insured work, on the basis
of which an individual may become entitled to benefits under this chapter,
shall be deemed to be wages on the basis of which unemployment insurance is
payable under such law of another state or of the federal government.
     (2) No such arrangement shall be entered
into unless it contains provision for reimbursement to the fund for such of the
benefits paid under this chapter on the basis of such wages and provision for
reimbursement from the fund for such benefits paid under such other law on the
basis of wages for insured work, as the director finds will be fair and
reasonable to all affected interests.
     (3) Reimbursements paid from the fund
pursuant to this section are deemed to be benefits for the purposes of this
chapter. However, no charge shall be made to an employerÂ’s account under ORS
657.471 in excess of the maximum benefits payable under ORS 657.150 or when no
benefits would have been payable to an individual but for this section, because
of the lack of wages for insured work necessary to qualify for benefits.
     (4) Notwithstanding the provisions of
subsections (1) and (2) of this section, the director shall participate in any
arrangements for the payment of compensation on the basis of combining an
individualÂ’s wages and employment covered under this chapter with wages and
employment covered under the unemployment insurance laws of other states that
are approved by the United States Secretary of Labor in consultation with the
state unemployment insurance agencies as reasonably calculated to ensure the
prompt and full payment of compensation in such situations and that include
provisions for:
     (a) Applying the base period of a single
state law to a claim involving the combining of an individualÂ’s wages and
employment covered under two or more state unemployment insurance laws; and
     (b) Avoiding the duplicate use of wages
and employment by reason of such combining. [Amended by 1957 c.699 §11; 1971
c.463 §19; 2005 c.22 §463]
     657.775
Cooperation with other states on reciprocal basis for collection of
contributions. (1) The
courts of the State of
     (2) The Attorney General is empowered to
initiate and prosecute civil proceedings in the courts of other states by and
in the name of the Director of the Employment Department to enforce the
liability for unemployment insurance contributions imposed by the State of
Oregon, and may also initiate and prosecute civil proceedings in this state as
agent for and on behalf of any other state to enforce liability for unemployment
insurance contributions due such state if the state extends a like comity to
the State of Oregon. The compensation for the services of the Attorney General
rendered on behalf of other states under this section shall be paid from moneys
appropriated to the Employment Department for administrative expenditures. The
compensation for similar officers of other states for services rendered on
behalf of this state under this section shall be paid by such other state.
However, all other expenses of civil proceedings under this section shall be
paid by the state, officer or agency thereof at whose request such proceedings
were initiated.
     (3) The Attorney General, with the
approval of the director, may employ a special assistant under ORS 180.140 (5)
to initiate and prosecute civil proceedings in other states to enforce
liability for unemployment contributions imposed by the State of Oregon and
nothing in this section shall be deemed to prevent the officials of other
states from employing any member of the Oregon State Bar to initiate and
prosecute civil proceedings in this state to enforce liability for unemployment
insurance imposed by such other states.
     (4) As used in this section, “contributions”
includes interest and penalties imposed pursuant to an unemployment insurance
statute. [1963 c.453 §2; 1983 c.740 §247]
     657.780
Agreements with governmental agencies to withhold benefits for child support
obligations; rules. (1) As
used in this section, “appropriate agency” means an agency authorized to
enforce child support obligations pursuant to a plan approved under part D of
title IV of the Social Security Act.
     (2) Notwithstanding ORS 657.855, the
Director of the Employment Department may enter into agreements with the
appropriate agency of this state whereby child support obligations which are
being enforced pursuant to a plan approved under section 454 of the Social
Security Act and owed by an individual who is eligible for unemployment
compensation may be met, in whole or in part, by withholding from the unemployment
compensation due the individual the amount specified by the individual to the
appropriate agency to be withheld or the amount determined pursuant to an
agreement with the individual submitted to the appropriate agency or any amount
otherwise required to be withheld pursuant to ORS 25.378 and 25.414 and
forwarding of the amount so withheld to the appropriate agency.
     (3) Any amount deducted and withheld under
subsection (2) of this section shall for all purposes be treated as if it were
paid to the individual as unemployment compensation.
     (4) This section shall apply only if
appropriate arrangements have been made for reimbursement, by the appropriate
agency or agencies involved, for the administrative costs incurred by the
Employment Department under this section.
     (5) The director shall prescribe such
rules as are deemed necessary with respect to implementation and administration
of procedures to comply with the provisions of this section. [1982 s.s.1 c.30 §9;
1991 c.115 §1; 1993 c.798 §49]
FUNDS
     657.783
Supplemental Employment Department Administration Fund. (1) There is established in the State
Treasury, separate and distinct from the General Fund, the Supplemental
Employment Department Administration Fund. The Supplemental Employment
Department Administration Fund shall consist of moneys collected or received by
the Employment Department pursuant to section 3, chapter 449, Oregon Laws 1987,
and ORS 657.439 and 657.463.
     (2) All income earned on moneys in the
Supplemental Employment Department Administration Fund invested by the State
Treasurer shall accrue to the fund. Any balance in the fund shall not lapse at
any time. All moneys in the fund are appropriated continuously to the
department for the payment of expenses of administration of this chapter for
which federal funding has been reduced, eliminated or otherwise is not
available, and which has been authorized in the legislatively approved budget
of the department. [1987 c.449 §2; 1995 c.37 §2; 2005 c.183 §3]
     Note: The amendments to 657.783 by section 18,
chapter 183, Oregon Laws 2005, apply to calendar years beginning on or after
January 1, 2009. See section 19, chapter 183, Oregon Laws 2005. The text that
applies to calendar years beginning on or after January 1, 2009, is set forth
for the userÂ’s convenience.
     657.783. (1) There is established in the State
Treasury, separate and distinct from the General Fund, the Supplemental
Employment Department Administration Fund. The Supplemental Employment
Department Administration Fund shall consist of moneys collected or received by
the Employment Department pursuant to section 3, chapter 449, Oregon Laws 1987,
and ORS 657.439 and 657.463.
     (2) Except as provided in subsection (3)
of this section, all income earned on moneys in the Supplemental Employment
Department Administration Fund invested by the State Treasurer shall accrue to
the fund. Any balance in the fund shall not lapse at any time. All moneys in
the fund are appropriated continuously to the department for the payment of
expenses of administration of this chapter for which federal funding has been
reduced, eliminated or otherwise is not available, and which has been
authorized in the legislatively approved budget of the department.
     (3) As determined on June 30 of each
odd-numbered year, moneys in the Supplemental Employment Department
Administration Fund that are in excess of 150 percent of the amount collected
pursuant to ORS 657.463 (2) for the first quarter of the previous even-numbered
year shall be transferred to the Unemployment Compensation Trust Fund. The
transfer required by this subsection shall be made by December 31 of the
odd-numbered year.
     657.785
Agreement for Interstate Reciprocal Overpayment Recovery Arrangement. (1) The Director of the Employment
Department may enter into an agreement or agreements with any other stateÂ’s
employment security agency, or group thereof, including the Interstate
Reciprocal Overpayment Recovery Arrangement, for the mutual and reciprocal
recovery of overpaid unemployment compensation benefits. Notwithstanding any
other provision of this chapter, the director may withhold from benefits
otherwise due amounts necessary to recover overpaid benefits on behalf of other
states with which the director has entered into such mutual and reciprocal
agreements.
     (2) For purposes of this section, “states”
includes the
     657.805
Unemployment Compensation Trust Fund. There hereby is created the Unemployment Compensation
Trust Fund. Such
fund shall consist of:
     (1) All contributions received and
collected under
this chapter.
     (2) Interest earned upon any moneys in the
fund.
     (3) Any property or securities acquired
through the use of moneys belonging to the fund and all earnings of such
property or securities.
     (4) All other moneys received for the fund
from any other source.
     (5) All moneys credited to this state’s
account in the unemployment trust fund pursuant to section 903 of the Social
Security Act, as amended. [Amended by 1957 c.609 §1; 1965 c.359 §7]
     657.807
Advances, under title XII of Social Security Act, to Unemployment Compensation
Trust Fund. (1) The Governor
of the State of
     (2) The Director of the Employment
Department shall notify the Governor whenever the director determines that the
conditions specified in section 1201 of the Social Security Act, as amended, or
under any other Act of Congress extending such authority, have been met.
     (3) Any amount transferred to the
Unemployment Compensation Trust Fund by the Secretary of the Treasury of the
United States under the terms of any agreement entered into in accordance with
the authority extended in this section, shall be repaid from the Unemployment
Compensation Trust Fund and as further provided in section 1202 of the Social
Security Act, as amended. [1959 c.373 §§1,2,3]
     657.810
Deposit and use of fund. (1)
All moneys received for the Unemployment Compensation Trust Fund under ORS
657.805 shall be deposited with the State Treasurer subject to ORS 657.830.
     (2) All moneys in the fund shall be
mingled and undivided and shall be administered by the Director of the
Employment Department for the purpose of this chapter.
     657.812
Use of moneys credited to Unemployment Trust Fund by Secretary of the Treasury. (1) Money credited to the account of this
state in the Unemployment Trust Fund by the Secretary of the Treasury of the
United States of America pursuant to section 903 of the Social Security Act, as
amended, may be requisitioned and used for the payment of expenses incurred for
the administration of this chapter pursuant to a specific appropriation by the
legislature, provided that the expenses are incurred and the money is
requisitioned after the enactment of an appropriation law which:
     (a) Specifies the purposes for which the
money is appropriated and the amounts appropriated therefor;
     (b) Limits the period within which such
money may be obligated to a period ending not more than two years after the
date of the enactment of the appropriation law; and
     (c) Limits the amount which may be
obligated under such appropriation at any time to an amount which does not
exceed, at any such time, the amount by which the aggregate of the amounts
transferred to the account of such state pursuant to section 903 of the Social
Security Act, as amended, exceeds the aggregate amount of the amounts used by
the state for administration and charged against the amounts transferred to the
account of such state.
     (2) For purposes of this section, amounts
obligated for administrative purposes pursuant to an appropriation shall be chargeable
against transferred amounts at the exact time the obligation is entered into.
The appropriation, obligation, expenditure or other disposition of money
appropriated under this section shall be accounted for in accordance with
standards established by the United States Secretary of Labor.
     (3) Money appropriated as provided in this
section for the payment of expenses of administration shall be requisitioned as
needed for the payment of obligations incurred upon such appropriation, and
upon requisition shall be deposited in the Unemployment Compensation
Administration Fund from which such payments shall be made. Money so deposited
shall, until expended, remain a part of the Unemployment Compensation Trust
Fund and, if not expended, shall be returned promptly to the account of this
state in the Unemployment Trust Fund.
     (4) Notwithstanding any other provision of
this chapter, money credited to the account of this state pursuant to section
903 of the Social Security Act, as amended, and which has been or will be
appropriated for administrative expenses of the Employment Department shall,
for the purposes of the computation of fund adequacy percentage ratio, be
deemed a part of the Unemployment Compensation Trust Fund. [1957 c.609 §7; 1959
c.604 §1; 1969 c.703 §1; 1973 c.24 §1; 1983 c.508 §13; 1991 c.685 §10]
     657.813
Use of moneys made available under Social Security Act for administrative
expenses. Notwithstanding
ORS 657.812, the Employment Department may accept funds made available to this
state under section 903 of the Social Security Act, as amended, for payment of
administrative expenses relating to the unemployment insurance program. [1999
c.970 §2]
     Note: 657.813 was enacted into law by the
Legislative Assembly but was not added to or made a part of ORS chapter 657 or
any series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.
     657.815
Unemployment Compensation Benefit Fund. (1) There is created, separate and distinct from the General Fund, the
Unemployment Compensation Benefit Fund. Such fund shall consist of all amounts
withdrawn from the Federal Unemployment Trust Fund, upon requisition of the
Director of the Employment Department, except as provided in ORS 657.812.
     (2) This fund shall be used solely in the
payment of benefits under this chapter, exclusive of administration, and in the
payment of unemployment insurance under any agreement with another governmental
agency whereby the latter will reimburse the fund for such expenditure;
provided that such use shall be consistent with the Federal Unemployment Tax
Act.
     (3) The Unemployment Compensation Benefit
Fund shall be the sole and exclusive source for the payment of benefits payable
under this chapter. Such benefits shall be deemed to be due and payable only to
the extent that contributions, with increments thereon, actually collected and
credited to the fund are available therefor.
     (4) The Unemployment Compensation Benefit
Fund shall be held and administered by the State Treasurer in the same manner
as provided in ORS 657.830 (1). Interest earned on the fund shall be credited
to the fund. [Amended by 1957 c.609 §2; 1959 c.604 §2; 1995 c.37 §3]
     657.820
Unemployment Compensation Administration Fund. (1) There is established in the State
Treasury, separate and distinct from the General Fund, the Unemployment
Compensation Administration Fund, to consist of all moneys received by the
state or the Director of the Employment Department for the expenses of
administration of this chapter, including such proportion of total expenses of
maintaining public employment offices incurred for the purposes of this
chapter.
     (2) Such fund shall be expended solely for
the purposes specified in this section, and its balances shall not lapse at any
time but shall remain continuously available to the director for expenditures
consistent with this section. Interest earned on the fund shall be credited to
the fund.
     (3) All federal moneys allotted or
apportioned to the state by the Secretary of Labor, the Railroad Retirement
Board or other federal agency, for the administration of this chapter shall be
paid into such fund.
     (4) All moneys made available by or
received by this state under the Wagner-Peyser Act entitled “An Act to provide
for the establishment of a national employment system and for cooperation with
the states in the promotion of such system, and for other purposes,” approved
June 6, 1933, (48 Statutes 113; United States Code, title 29, §49(c) as
amended) shall be paid into the Unemployment Compensation Administration Fund
and said moneys hereby are appropriated and made available to the director to
be expended as provided by this chapter and by the Wagner-Peyser Act.
     (5) All moneys received from the Railroad
Retirement Board as compensation for services or facilities supplied to said
board shall be paid into the Unemployment Compensation Administration Fund.
     (6) Notwithstanding any provisions of this
section, all moneys requisitioned and deposited in this fund pursuant to the
provisions of ORS 657.657 and 657.805 to 657.820 shall remain part of the
Federal Unemployment Trust Fund and shall be used only in accordance with
conditions specified in ORS 657.657 and 657.805 to 657.820. [Amended by 1957
c.609 §3; 1959 c.604 §3; 1995 c.37 §4]
     657.822
Employment Department Special Administrative Fund. (1) There is established in the State
Treasury, separate and distinct from the General Fund, the Employment
Department Special Administrative Fund. The Employment Department Special
Administrative Fund shall consist of moneys collected or received by the
Employment Department as follows:
     (a) All interest collected under ORS
657.515.
     (b) All fines and penalties collected
pursuant to this chapter, except as provided in ORS 657.400.
     (c) All gifts to or interest on or profits
earned by the Employment Department Special Administrative Fund.
     (2) The moneys in the Employment
Department Special Administrative Fund are continuously appropriated to the
department, and may not be transferred or otherwise made available to any other
state agency, to pay the expenses of the Secretary of State incurred in
performing the audit of the department and such other expenses as may be
included in the biennial budget of the department and approved by the
Legislative Assembly for payment from the fund. On July 1 of every odd-numbered
year, any amounts in the Employment Department Special Administrative Fund that
have not been appropriated in the biennial budget of the department approved by
the Legislative Assembly shall be transferred to the Unemployment Compensation
Trust Fund. [1965 c.359 §2; 1967 c.335 §58; 1969 c.597 §191; 1983 c.740 §248;
1993 c.344 §7; 1993 c.778 §23; 1995 c.37 §5; 2005 c.22 §464; 2005 c.183 §16;
2007 c.87 §§6,7]
     Note: The amendments to 657.822 by section 16,
chapter 183, Oregon Laws 2005, become operative June 30, 2008. See section 17,
chapter 183, Oregon Laws 2005. The text that is operative until June 30, 2008,
including amendments by section 6, chapter 87, Oregon Laws 2007, is set forth
for the userÂ’s convenience.
     657.822. (1) There is established in the State
Treasury, separate and distinct from the General Fund, the Employment
Department Special Administrative Fund. The Employment Department Special
Administrative Fund shall consist of moneys collected or received by the
Employment Department as follows:
     (a) All interest collected under ORS
657.515.
     (b) All fines and penalties collected
pursuant to this chapter, except as provided in ORS 657.400.
     (c) All gifts to or interest on or profits
earned by the Employment Department Special Administrative Fund.
     (2) The moneys in the Employment
Department Special Administrative Fund are continuously appropriated to the
Employment Department, and may not be transferred or otherwise made available
to any other state agency, to pay the expenses of the Secretary of State
incurred in performing the audit of the Employment Department and such other
expenses as may be included in the biennial budget of the Employment Department
and approved by the Legislative Assembly for payment from the Employment
Department Special Administrative Fund. On July 1 of every odd-numbered year,
any amounts in the Employment Department Special Administrative Fund that have
not been appropriated in the biennial budget of the Employment Department approved
by the Legislative Assembly shall be transferred to the State Unemployment
Compensation Benefit Reserve Fund created by ORS 657.845.
     657.823
Employment Tax Guarantee Fund.
(1) There is established in the State Treasury, separate and distinct from the
General Fund, the Employment Tax Guarantee Fund. The Employment Tax Guarantee
Fund shall consist of:
     (a) Money deposits received under ORS
657.505 or 657.507; and
     (b) Proceeds of bonds posted under ORS
657.505 or 657.507.
     (2) Interest earned on the Employment Tax
Guarantee Fund shall be credited to the Employment Department Special
Administrative Fund. [1967 c.435 §14; 1995 c.37 §6; 2003 c.401 §2]
     657.825
Expenditure of federal funds; restitution of moneys lost or improperly
expended. (1) All moneys in
the Unemployment Compensation Administration Fund which are received from the
federal government or any agency thereof or which are appropriated by this
state for the purposes described in ORS 657.820 shall be expended solely for
the purposes and in the amounts found necessary by the Secretary of Labor for
the proper and efficient administration of this chapter.
     (2) If any moneys received for the
Unemployment Compensation Administration Fund under title III of the Social
Security Act or the Wagner-Peyser Act are found by the Secretary of Labor,
because of any action or contingency, to have been lost or been expended for
purposes other than, or in amounts in excess of, those found necessary by the
Secretary of Labor for the proper administration of this chapter, it is the
policy of this state that such moneys shall be replaced by moneys appropriated
for such purpose from the General Fund of this state to the Unemployment
Compensation Administration Fund for expenditure as provided in ORS 657.820.
Upon receipt of notice of such a finding by the Secretary of Labor, the
Director of the Employment Department promptly shall report the amount required
for such replacement to the Governor. The Governor shall, at the earliest
opportunity, submit to the legislature a request for the appropriation of such
amount. This section shall not be construed to relieve this state of its
obligations with respect to funds received prior to July 1, 1941, pursuant to
title III of the Social Security Act. [Amended by 1969 c.703 §2]
     657.830
State Treasurer as custodian of funds. (1) The State Treasurer shall be the custodian of the Unemployment
Compensation Trust Fund and the Unemployment Compensation Benefit Fund.
     (2) After clearance thereof, the State
Treasurer immediately shall deposit all moneys specified in ORS 657.805 which
are received from all sources as an accretion to the Unemployment Compensation
Trust Fund, with the Secretary of the Treasury of the
     (3) All moneys specified in ORS 657.822
shall be deposited in the Unemployment Compensation Trust Fund only for
purposes of clearance. After clearance thereof, the State Treasurer immediately
shall deposit all such moneys, less refunds made pursuant to the provisions of
ORS 657.510, in the Employment Department Special Administrative Fund.
     (4) Refunds payable pursuant to ORS
657.510 may be paid upon warrants issued by the State Treasurer under direction
of the administrator from the Unemployment Compensation Trust Fund or the
Employment Department Special Administrative Fund, as appropriate. [Amended by
1965 c.359 §8; 1967 c.435 §10; 1981 c.189 §3; 1995 c.37 §1]
     657.835 [1981 c.895 §4; repealed by 1995 c.37 §10]
     657.840
Federal Advance Interest Repayment Fund; assessment of tax; applicability. (1) On the first day of the third month of a
calendar quarter the Director of the Employment Department shall:
     (a) Estimate the interest payable, accrued
through the end of the calendar quarter, on federal advances obtained under the
provisions of ORS 657.807;
     (b) Estimate the amount of federal advance
interest repayment tax receipts expected to be collected during the quarter for
any preceding calendar quarter in which such tax was assessed;
     (c) Add the amount in the Federal Advance
Interest Repayment Fund on the last day of the immediately preceding calendar
quarter to the estimate in paragraph (b) of this subsection; and
     (d) Subtract the sum obtained in paragraph
(c) of this subsection from the estimate in paragraph (a) of this subsection.
     (2) If the remainder obtained in
subsection (1)(d) of this section is more than zero, each employer subject to
this chapter shall be assessed a federal advance interest repayment tax. Such
tax shall be a percentage of the regular unemployment tax payable under this
chapter for the calendar quarter. The percentage shall be determined by
dividing the remainder in subsection (1)(d) of this section by the estimated
amount of unemployment tax due and payable on wages paid during the quarter.
The percentage shall be rounded up to the next full percent.
     (3) The tax assessed under this section
shall be collected in such manner as the director may prescribe. Interest and
penalties applicable to the regular unemployment insurance tax shall be
applicable to this tax.
     (4) There is hereby created a Federal
Advance Interest Repayment Fund as a separate fund in the State Treasury. Such
fund shall consist of all moneys received pursuant to this section and interest
earnings accruing to the fund and shall be used only for the payment of
interest accruing and payable on advances received under ORS 657.807, except
that if at the end of any calendar quarter, all advances and interest have been
repaid, any remaining balance in the fund may be transferred to the
Unemployment Compensation Trust Fund.
     (5) This section does not apply to public
and nonprofit employers or Indian tribes making reimbursement payments as
provided in ORS 657.505 and 657.513. [1983 c.52 §2; 2001 c.572 §14]
     657.845 [1991 c.685 §2; 1995 c.37 §8; 2005 c.183 §11;
repealed by 2005 c.183 §13]
     Note: 657.845 is repealed June 30, 2008. See
sections 13 and 14, chapter 183, Oregon Laws 2005. The text that is operative
until June 30, 2008, is set forth for the userÂ’s convenience.
     657.845.
State Unemployment Compensation Benefit Reserve Fund. (1) There is established in the State
Treasury, separate and distinct from the General Fund, the State Unemployment
Compensation Benefit Reserve Fund which is declared to be a trust fund. Such
fund shall consist of moneys collected or received by the Employment Department
pursuant to section 3, chapter 685, Oregon Laws 1991.
     (2) Any balance in the fund shall not
lapse at any time.
     (3) All moneys in the fund are
appropriated continuously to the Employment Department and shall be used solely
to pay unemployment compensation benefits that would otherwise be paid from the
Unemployment Compensation Trust Fund. Workers of this state who are eligible
for unemployment compensation benefits are absolutely and irrevocably vested
with the beneficial ownership of all moneys lawfully credited to the State
Unemployment Compensation Benefit Reserve Fund for the purpose of implementing
the trust. The balance in the State Unemployment Compensation Benefit Reserve
Fund shall be included with the balance in the Unemployment Compensation Trust
Fund in any computation of a fund adequacy percentage ratio under this chapter.
     (4) All income earned on moneys in the
State Unemployment Compensation Benefit Reserve Fund invested by the State
Treasurer shall accrue to the Supplemental Employment Department Administration
Fund created by ORS 657.783.
     Note: Section 15, chapter 183, Oregon Laws 2005,
provides:
     Sec.
15. Any balance in the State
Unemployment Compensation Benefit Reserve Fund that is unexpended and
unobligated on June 30, 2008, shall be transferred to and deposited in the
Unemployment Compensation Trust Fund solely for the payment of unemployment
compensation benefits. [2005 c.183 §15]
MISCELLANEOUS
PROVISIONS
     657.855
Benefits not assignable; waiver of rights invalid. (1) Except as provided in this section,
benefits due under this chapter may not be assigned, pledged, encumbered,
released or commuted and shall, except as otherwise provided in this chapter,
be exempt from all claims of creditors and from levy, execution and attachment
or remedy for recovery or collection of a debt, which exemption may not be
waived. No agreement by an individual to waive the individualÂ’s rights under
this chapter is valid.
     (2) The exemption from execution or other
process granted under this section applies to only 75 percent of benefits
payable under this chapter if the execution or other process is issued for a
child support obligation or an order or notice entered pursuant to ORS chapter
25, 107, 108, 109, 110, 416, 419B or 419C and the child support obligation or
the order or notice is being enforced pursuant to a plan approved under Title
IV-D of the Social Security Act. [Amended by 1982 s.s.1 c.30 §10; 1989 c.520 §3;
1991 c.115 §2; 1999 c.745 §6; 2003 c.572 §20]
     657.860
Agreement of employee to pay contributions void. No agreement by an employee to pay any
portion of the contribution required of the employer by this chapter is valid
and no employers shall make a deduction for such purpose from the wages or
salary of an employee.
     657.865
No vested rights. All the
rights, privileges or immunities conferred by this chapter or by acts deemed
pursuant thereto shall exist subject to the powers of the legislature to amend
or repeal this chapter at any time, and there shall be no vested private right
of any kind against such amendment or repeal.
     657.870
When operation of this chapter ceases. (1) If title IX of the federal Social Security Act becomes inoperative
by Act of Congress or by decision of the United States Supreme Court, payments
of contributions and payment of benefits provided in this chapter shall cease.
     (2) If the provisions of the Act of
October 20, 1976, P.L. 94-566 (26 U.S.C. 3306) requiring benefit coverage for
service performed in agricultural labor as provided in ORS 657.045 (1)(a) and
(b) and (7) and 657.105 (2) become inoperative by Act of Congress or by
decision of the United States Supreme Court, payments of contributions and
payment of benefits pursuant to the statutes cited in this subsection shall
cease. [Amended by 1977 c.446 §9]
     657.875
Extending period for appeal in certain claim and contribution matters. The period within which an interested party
may request a hearing or file with the Employment Appeals Board an application
for review as provided in ORS 657.266 to 657.269, 657.270, 657.471, 657.480,
657.485, 657.679, 657.681 and 657.682 may be extended, upon a showing of good
cause therefor, a reasonable time under the circumstances of each particular
case. [1973 c.300 §14; 1975 c.257 §11; 1993 c.778 §17; 2005 c.214 §4; 2007 c.49
§2]
     657.880
Health care coverage for unemployed individuals; deduction of benefits. In order to provide health care coverage for
eligible unemployed individuals, the Employment Department, upon approval and
funding by the Emergency Board, is authorized:
     (1) To deduct an amount from unemployment
compensation otherwise payable to an individual and to use the amount so
deducted to pay for health care coverage if the individual voluntarily elects
to have such deduction made, and such deduction is made under a program which
meets applicable federal requirements and has been approved in accordance with
the provisions of this section and ORS 657.885.
     (2) To certify to the Department of Human
Services those unemployed individuals eligible to receive health care coverage
pursuant to criteria established by or pursuant to federal law in order to
receive federal funds for obtaining such coverage.
     (3) To enter into contracts with other
appropriate federal or state agencies. [1983 c.753 §2; 2001 c.900 §259]
     657.885
“Health care coverage” defined.
For purposes of this section and ORS 657.880, the term “health care coverage”
means coverage under:
     (1) Health insurance policies issued by
qualified insurers and health care service contractors;
     (2) Contracts entered into by and between
the State of
     (3) The medical assistance program
administered by the Department of Human Services. [1983 c.753 §3; 1991 c.66 §29;
2001 c.900 §260]
     657.890 [1989 c.369 §2; repealed by 1995 c.105 §9]
     657.895
Unemployment compensation programs under federal authority. Notwithstanding any other provision of this
chapter, the Employment Department, at the direction of the Governor, may take
appropriate action to expedite and provide for the implementation of an
unemployment compensation program not provided for in this chapter, if the
program is authorized by the United States Secretary of Labor and if the
director determines that the program will be beneficial to the state and its
people through the receipt of additional federal money for unemployment
compensation purposes. The Employment Department shall notify interested parties
if action is taken under this section. [1993 c.200 §2]
     657.925
     (2) All income earned on moneys in the
Oregon JOBS Plus Unemployment Wage Fund invested by the State Treasurer shall
accrue to the fund. Any balance in the fund shall not lapse at any time. All
moneys in the fund are appropriated continuously to the Employment Department
for the payment of wages and wage-related and administrative expenses of participants
in the JOBS Plus Program who are otherwise eligible to receive unemployment
insurance benefits. Such payments shall be made in accordance with ORS 411.892
(12).
     (3)(a) Notwithstanding the tax schedules
in Table A of ORS 657.462, for wages paid during the first and second calendar
quarters of 2002 and the second calendar quarter of 2003, the tax rate assigned
each employer subject to ORS 657.459 and 657.462 shall be determined in
accordance with schedule I-I, II-I, III-I, IV-I, V-I, VI-I, VII-I or VIII-I,
whichever schedule is applicable pursuant to provisions of law in effect for
calendar years 2002 and 2003, respectively. The schedules are adopted as
follows:
______________________________________________________________________________
                                                                 Fund
Adequacy Percentage Ratio I-I
                                                                                   200%
and Over
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
0.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
0.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
0.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
0.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
1.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
1.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
1.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
1.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
1.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
1.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 65.00%
1.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 69.00%
1.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 69.00%
but less than 73.00%
1.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 73.00%
but less than 77.00%
1.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 77.00%
but less than 80.00%
2.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 83.00%
2.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 83.00%
but less than 86.00%
2.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 86.00%
but less than 89.00%
2.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 89.00%
but less than 91.00%
2.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 91.00%
but less than 93.00%
2.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.00%
but less than 95.00%
2.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 96.00%
2.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.00%
but less than 96.90%
2.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.90%
but less than 97.70%
2.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.70%
but less than 98.40%
3.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.40%
but less than 98.90%
3.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.90%
but less than 99.30%
3.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.30%
but less than 99.54%
3.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.54%
but less than 99.63%
3.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.71%
3.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.71%
but less than 99.78%
4.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.84%
4.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.89%
4.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.93%
4.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
but less than 99.96%
4.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
but less than 99.98%
5.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.98%
but less than 99.99%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.99%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                 Fund
Adequacy Percentage Ratio II-I
                                                                        190.00%
but less than 200%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
0.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
0.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
1.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
1.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
1.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
1.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
1.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
1.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
1.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
1.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
1.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
1.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 79.00%
2.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 79.00%
but less than 82.00%
2.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 82.00%
but less than 85.00%
2.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 85.00%
but less than 88.00%
2.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 90.00%
2.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 90.00%
but less than 92.00%
2.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 93.50%
2.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.50%
but less than 94.90%
3.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 94.90%
but less than 96.20%
3.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.20%
but less than 97.40%
3.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.40%
but less than 98.54%
3.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.54%
but less than 99.54%
3.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.54%
but less than 99.63%
3.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.71%
4.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.71%
but less than 99.78%
4.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.84%
4.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.89%
4.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.93%
4.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
but less than 99.96%
5.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
but less than 99.98%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.98%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                Fund
Adequacy Percentage Ratio III-I
                                                                        170.00%
but less than 190%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
1.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
1.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
1.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
1.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
1.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
1.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
2.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
2.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 87.00%
2.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 87.00%
but less than 90.00%
2.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 90.00%
but less than 93.00%
3.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.00%
but less than 95.00%
3.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.43%
3.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.43%
but less than 99.63%
4.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.72%
4.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.72%
but less than 99.79%
4.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.79%
but less than 99.85%
4.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.90%
4.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.90%
but less than 99.94%
5.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.94%
but less than 99.97%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.97%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                Fund
Adequacy Percentage Ratio IV-I
                                                                        145.00%
but less than 170%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
1.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
1.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
1.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
2.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.40%
4.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.40%
but less than 99.60%
4.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.60%
but less than 99.70%
4.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.78%
4.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.85%
4.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.91%
5.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.91%
but less than 99.96%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                 Fund
Adequacy Percentage Ratio V-I
                                                                        125.00%
but less than 145%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
1.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 29.00%
1.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 29.00%
but less than 33.00%
2.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 33.00%
but less than 37.00%
2.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 37.00%
but less than 41.00%
2.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 41.00%
but less than 45.00%
2.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 49.00%
2.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 49.00%
but less than 53.00%
2.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 53.00%
but less than 57.00%
2.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 57.00%
but less than 61.00%
2.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 61.00%
but less than 65.00%
2.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 69.00%
2.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 69.00%
but less than 73.00%
3.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 73.00%
but less than 77.00%
3.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 77.00%
but less than 81.00%
3.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 81.00%
but less than 85.00%
3.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 85.00%
but less than 89.00%
3.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 89.00%
but less than 92.00%
3.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.65%
4.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.65%
but less than 99.74%
4.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.74%
but less than 99.82%
4.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.82%
but less than 99.89%
4.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.95%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.95%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                Fund
Adequacy Percentage Ratio VI-I
                                                                        110.00%
but less than 125%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
3.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
3.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.70%
4.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.79%
4.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.79%
but less than 99.87%
5.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.87%
but less than 99.94%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.94%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                               Fund
Adequacy Percentage Ratio VII-I
                                                                        100.00%
but less than 110%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
2.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
2.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
2.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
2.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
2.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
3.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
3.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
3.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
4.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.70%
4.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.84%
5.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.93%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                              Fund
Adequacy Percentage Ratio VIII-I
                                                                                     Under
100%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
2.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
2.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
2.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
2.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
3.03%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
3.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
3.23%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 65.00%
3.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 70.00%
3.43%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 70.00%
but less than 75.00%
3.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 75.00%
but less than 80.00%
3.63%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.83%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
4.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
4.33%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.53%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.73%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.93%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.80%
5.13%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.80%
but less than 99.92%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.92%
to 100.00%
______________________________________________________________________________
     (b) Notwithstanding any other provision of
law except for subsection (4) of this section, each taxpaying 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 and second calendar
quarters of 2002 and the second calendar quarter of 2003, an amount equal to
seven one-hundredths of one percent of wages subject to taxation 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 Employment
Department in collecting the amounts under this subsection, all such moneys
shall be paid into the Oregon JOBS Plus Unemployment Wage Fund. Moneys due
pursuant to this paragraph but not received by the Employment Department for
payment to the Oregon JOBS Plus Unemployment Wage Fund by September 30, 2002,
or September 30, 2003, respectively, shall be paid into the Unemployment
Compensation Trust Fund.
     (4)(a) Notwithstanding ORS 657.435,
657.439 and 657.462 and subsection (3) of this section, for wages paid during
the first calendar quarter of 2003, the tax rate paid by each employer subject
to those provisions of law shall be determined in accordance with schedule I-J,
II-J, III-J, IV-J, V-J, VI-J, VII-J or VIII-J, whichever schedule is determined
pursuant to ORS 657.459 and 657.462 to be in effect for calendar year 2003. The
schedules are adopted as follows:
______________________________________________________________________________
                                                                 Fund
Adequacy Percentage Ratio I-J
                                                                                   200%
and Over
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
0.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
0.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
0.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
0.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
1.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
1.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
1.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
1.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
1.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
1.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 65.00%
1.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 69.00%
1.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 69.00%
but less than 73.00%
1.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 73.00%
but less than 77.00%
1.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 77.00%
but less than 80.00%
2.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 83.00%
2.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 83.00%
but less than 86.00%
2.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 86.00%
but less than 89.00%
2.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 89.00%
but less than 91.00%
2.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 91.00%
but less than 93.00%
2.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.00%
but less than 95.00%
2.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 96.00%
2.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.00%
but less than 96.90%
2.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.90%
but less than 97.70%
2.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.70%
but less than 98.40%
3.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.40%
but less than 98.90%
3.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.90%
but less than 99.30%
3.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.30%
but less than 99.54%
3.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.54%
but less than 99.63%
3.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.71%
3.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.71%
but less than 99.78%
4.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.84%
4.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.89%
4.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.93%
4.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
but less than 99.96%
4.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
but less than 99.98%
5.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.98%
but less than 99.99%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.99%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                 Fund
Adequacy Percentage Ratio II-J
                                                                        190.00%
but less than 200%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
0.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
0.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
1.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
1.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
1.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
1.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
1.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
1.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
1.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
1.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
1.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
1.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 79.00%
2.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 79.00%
but less than 82.00%
2.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 82.00%
but less than 85.00%
2.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 85.00%
but less than 88.00%
2.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 90.00%
2.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 90.00%
but less than 92.00%
2.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 93.50%
2.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.50%
but less than 94.90%
3.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 94.90%
but less than 96.20%
3.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 96.20%
but less than 97.40%
3.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.40%
but less than 98.54%
3.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.54%
but less than 99.54%
3.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.54%
but less than 99.63%
3.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.71%
4.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.71%
but less than 99.78%
4.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.84%
4.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.89%
4.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.93%
4.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
but less than 99.96%
5.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
but less than 99.98%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.98%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                Fund
Adequacy Percentage Ratio III-J
                                                                        170.00%
but less than 190%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
0.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
0.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
1.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
1.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
1.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
1.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
1.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
1.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
2.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
2.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 87.00%
2.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 87.00%
but less than 90.00%
2.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 90.00%
but less than 93.00%
3.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 93.00%
but less than 95.00%
3.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.43%
3.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.43%
but less than 99.63%
4.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.63%
but less than 99.72%
4.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.72%
but less than 99.79%
4.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.79%
but less than 99.85%
4.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.90%
4.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.90%
but less than 99.94%
5.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.94%
but less than 99.97%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.97%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                Fund
Adequacy Percentage Ratio IV-J
                                                                        145.00%
but less than 170%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 24.00%
1.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24.00%
but less than 28.00%
1.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28.00%
but less than 32.00%
1.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32.00%
but less than 36.00%
1.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 36.00%
but less than 40.00%
1.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
2.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
2.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
2.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
2.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
2.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.40%
4.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.40%
but less than 99.60%
4.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.60%
but less than 99.70%
4.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.78%
4.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.78%
but less than 99.85%
4.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.85%
but less than 99.91%
5.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.91%
but less than 99.96%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.96%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                 Fund
Adequacy Percentage Ratio V-J
                                                                        125.00%
but less than 145%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
1.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
1.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 29.00%
1.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 29.00%
but less than 33.00%
2.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 33.00%
but less than 37.00%
2.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 37.00%
but less than 41.00%
2.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 41.00%
but less than 45.00%
2.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 49.00%
2.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 49.00%
but less than 53.00%
2.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 53.00%
but less than 57.00%
2.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 57.00%
but less than 61.00%
2.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 61.00%
but less than 65.00%
2.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 69.00%
2.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 69.00%
but less than 73.00%
3.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 73.00%
but less than 77.00%
3.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 77.00%
but less than 81.00%
3.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 81.00%
but less than 85.00%
3.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 85.00%
but less than 89.00%
3.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 89.00%
but less than 92.00%
3.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
3.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
3.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.65%
4.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.65%
but less than 99.74%
4.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.74%
but less than 99.82%
4.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.82%
but less than 99.89%
4.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.89%
but less than 99.95%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.95%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                                Fund
Adequacy Percentage Ratio VI-J
                                                                        110.00%
but less than 125%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
1.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
1.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 44.00%
2.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 44.00%
but less than 48.00%
2.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48.00%
but less than 52.00%
2.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 52.00%
but less than 56.00%
2.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 56.00%
but less than 60.00%
2.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
3.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
3.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
3.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.70%
4.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.79%
4.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.79%
but less than 99.87%
5.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.87%
but less than 99.94%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.94%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                               Fund
Adequacy Percentage Ratio VII-J
                                                                        100.00%
but less than 110%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
1.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
2.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
2.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
2.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
2.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
2.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
3.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 64.00%
3.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 64.00%
but less than 68.00%
3.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 68.00%
but less than 72.00%
3.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 72.00%
but less than 76.00%
3.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 76.00%
but less than 80.00%
3.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
3.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
4.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.70%
4.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.70%
but less than 99.84%
5.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.84%
but less than 99.93%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.93%
to 100.00%
______________________________________________________________________________
______________________________________________________________________________
                                                              Fund
Adequacy Percentage Ratio VIII-J
                                                                                     Under
100%
Tax Rate                                                     Cumulative
Taxable Payroll Limits
                                                                 (Percentage
of Total Taxable Payroll)
2.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.00%
but less than 10.00%
2.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 10.00%
but less than 15.00%
2.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 15.00%
but less than 20.00%
2.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 20.00%
but less than 25.00%
2.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 25.00%
but less than 30.00%
2.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 30.00%
but less than 35.00%
2.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 35.00%
but less than 40.00%
2.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 40.00%
but less than 45.00%
2.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 45.00%
but less than 50.00%
3.00%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 50.00%
but less than 55.00%
3.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 55.00%
but less than 60.00%
3.20%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60.00%
but less than 65.00%
3.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 65.00%
but less than 70.00%
3.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 70.00%
but less than 75.00%
3.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 75.00%
but less than 80.00%
3.60%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 80.00%
but less than 84.00%
3.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.00%
but less than 88.00%
3.80%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 88.00%
but less than 92.00%
3.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 92.00%
but less than 95.00%
4.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 95.00%
but less than 97.00%
4.30%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 97.00%
but less than 98.20%
4.50%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 98.20%
but less than 99.00%
4.70%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.00%
but less than 99.50%
4.90%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.50%
but less than 99.80%
5.10%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.80%
but less than 99.92%
5.40%Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 99.92%
to 100.00%
______________________________________________________________________________
     (b) Notwithstanding any other provision of
law, each taxpaying 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 2003:
     (A) An amount equal to three
one-hundredths of one percent of wages subject to taxation 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 Employment Department in collecting the amounts
under this subparagraph, all such moneys shall be paid into the Wage Security
Fund. Moneys due pursuant to this subparagraph but not received by the
Employment Department for payment to the Wage Security Fund by June 30, 2003,
shall be paid into the Unemployment Compensation Trust Fund; and
     (B) An amount equal to seven
one-hundredths of one percent of wages subject to taxation 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 Employment Department in collecting the amounts
under this subparagraph, all such moneys shall be paid into the Oregon JOBS
Plus Unemployment Wage Fund. Moneys due pursuant to this subparagraph but not
received by the Employment Department for payment to the Oregon JOBS Plus
Unemployment Wage Fund by June 30, 2003, shall be paid into the Unemployment
Compensation Trust Fund.
     (5) Unemployment insurance recipients
shall be referred to available work through the JOBS Plus Program in accordance
with the job referral process used to refer applicants to available work. In
addition, job referral services shall be provided by the Employment Department
or the Department of Human Services, as appropriate. When a program job is
offered to an unemployment insurance recipient and the job is refused, the
Employment Department shall investigate the refusal and identify and decide all
issues arising therefrom, including suspension of benefits, in accordance with
the provisions of this chapter.
     (6)(a) An unemployment insurance recipient
shall be referred to the JOBS Plus Program if the recipient is eligible for
benefits under ORS 657.155.
     (b) The Employment Department shall
provide applicants for unemployment insurance benefits with a JOBS Plus Program
brochure at the time of application. The brochure must clearly describe the
JOBS Plus Program and explain how an applicant can effectively use the program.
     (c) The Employment Department shall refer
unemployment insurance recipients as follows:
     (A) If the Employment Department
determines that the recipient is likely to exhaust the recipientÂ’s unemployment
insurance claim without finding an unsubsidized job, the Employment Department
shall begin reviewing the recipient for referral to available unsubsidized and
subsidized jobs as soon as possible but in no case later than the fourth week
after the week in which the recipient applied for unemployment insurance benefits.
     (B) If the recipient is not referred to
the JOBS Plus Program in accordance with subparagraph (A) of this paragraph and
has not obtained unsubsidized employment within eight weeks of the week after
the recipient applied for unemployment insurance benefits, the Employment
Department shall reassess the recipientÂ’s reemployability and refer the
recipient to the JOBS Plus Program if appropriate.
     (d) Notwithstanding ORS 411.892 (4)(d)(A)
and (B), unemployment insurance recipients may participate in the JOBS Plus
Program for no more than 13 weeks, unless the department determines that an
additional period of participation in the program of up to 13 weeks is
appropriate.
     (e) Employers participating in the JOBS
Plus Program by providing subsidized employment to JOBS Plus Program recipients
through the Employment Department shall be reimbursed in accordance with ORS
411.892 (12).
     (7) To the extent that additional moneys
may be obtained for the program from sources other than state tax revenues, the
additional moneys shall be appropriated to the Oregon JOBS Plus Unemployment
Wage Fund. [1995 c.561 §12; 1995 c.816 §27; 2001 c.657 §1; 2001 c.781 §1a]
PENALTIES
     657.990
Penalties. (1) Violation of
ORS 657.295 is punishable for each offense by a fine of not less than $50 nor
more than $500, or by imprisonment for not more than six months, or both.
     (2) Violation of ORS 657.300 is a
misdemeanor.
     (3) Violation of ORS 657.480 (3)(a) or (b)
is a Class C felony.
     (4) In addition to any penalties otherwise
prescribed in this chapter, violation of ORS 657.495, 657.565, 657.660 (2) or
any other provision of this chapter is a misdemeanor and is punishable by a
fine of not less than $100 nor more than $500, or by imprisonment for not more
than 90 days, or both. If an offending employer or the employer of an offending
agent is a corporation, the president, secretary and the treasurer, or officers
exercising corresponding functions, are subject to the penalties in this
subsection in respect to any duties of which they respectively had or, in the
proper exercise of their duties, ought to have had knowledge.
     (5) Subject to ORS 153.022, willful
violation of this chapter or of any order issued or rule adopted under this
chapter, the violation of which is made unlawful or the observance of which is
required under this chapter, and for which a penalty neither is prescribed in
this section nor provided by any other applicable statute, is punishable by a
fine of not less than $20 nor more than $200, or by imprisonment for not more
than 60 days, or both. Each day the violation continues is considered a
separate offense.
     (6) Circuit courts and justice courts have
concurrent jurisdiction of any offense under this section. [Amended by 1971
c.743 §405; 1999 c.1051 §322; 2005 c.35 §3]
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