Effective January 1, 2023 employers were required to start making contributions to the Paid Leave Oregon fund.
The law applies to both public and private employers with one or more employees, and self-employed individuals may opt in for coverage.
- Employers with less than 25 employees are required to collect and remit the employee premium at a rate of 0.6% of the employee wages.
- Employers with more than 25 employees will have an additional employer premium at a rate of 0.4% of the employee wages.
Eligible employees are allowed to apply for benefits beginning on September 3, 2023. To be eligible they have earned at least $1,000 in wages during the base year or the alternative base year.
- Base Year: first four of the past five completed calendar quarters proceeding the benefit year
- Alternative Base Year: last four completed calendar quarters proceeding the benefit year
For additional information please see the Paid Leave Oregon Website at www.paidleave.oregon.gov.