Coverage: Any business that has at least one employee in each of 18 separate weeks during any calendar year or that has a total payroll of at least $225 in any calendar quarter.
Rates: 0.9% — 5.4% (for 2009); 2.4% (2009 new employer)
Taxable Wage Limit: $31,300 for 2009 ($30,200 for 2008)
Employee Withholding: None
Administration:
Employment Department
875 Union St., N.E.
Salem, OR 97311
Telephone: (503) 947-1394