Oregon Unemployment Tax Rules

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: 1.2% — 5.4% (for 2006); 3.1% (2006 new employer)

Taxable Wage Limit: $29,000 for 2007

Employee Withholding: None

Administration:

Employment Department
875 Union St., N.E.
Salem, OR 97311
Telephone: 503-947-1394