(2) If an employer, without good cause, fails to file a timely report within the three-year period immediately following a written warning sent pursuant to subsection (1) of this section, the employer may be assessed a late filing penalty in addition to other amounts due.
(3) Except as provided in subsection (4) of this section, a penalty assessed under subsection (2) of this section shall be 0.02 percent of the wages of the employer’s employees rounded to the nearest $100.
(4) A penalty assessed under subsection (2) of this section for an employer who has no employees during the calendar quarter to which a quarterly report relates shall be as follows:
(a) $10 for the first report filed late within the three-year period immediately following a written notice sent pursuant to subsection (1) of this section.
(b) $25 for the first report filed late within the three-year period immediately following the assessment of a penalty under subsection (2) of this section.
(c) $50 for the second report filed late within the three-year period immediately following the assessment of a penalty under subsection (2) of this section.
(d) $100 for the third or subsequent report filed late within the three-year period immediately following the assessment of a penalty under subsection (2) of this section.
(5)(a) A penalty assessed under this section is final unless, within 20 days after the date the assessment is mailed to the last known address of the employer, the employer requests that the penalty be deleted. The request must be in writing and state the reason why the report was filed late.
(b) If the director determines that 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.
(6)(a) A determination denying the request for deletion is final unless, within 20 days after the date the determination is mailed to the last known address of the employer, the employer files a request for hearing. The request for hearing must be in writing and state the reasons why the determination should not be affirmed.
(b) Judicial review of the determination of denial shall be as provided for review of orders in contested cases in ORS chapter 183, except that the request for hearing must be filed within 20 days after the issuance of the determination of the director or a designated representative. [2019 c.700 §27]
Note: 657B.920 becomes operative January 1, 2023. See section 63, chapter 700, Oregon Laws 2019, as amended by section 1, chapter 30, Oregon Laws 2021, and section 6a, chapter 639, Oregon Laws 2021.
Structure 2021 Oregon Revised Statutes
Volume : 16 - Trade Practices, Labor and Employment
Chapter 657B - Family and Medical Leave Insurance
Section 657B.005 - Legislative findings.
Section 657B.010 - Definitions.
Section 657B.015 - Benefit eligibility.
Section 657B.020 - Qualifying purposes for benefits; duration of benefits.
Section 657B.025 - Coordination of leave.
Section 657B.040 - Notice to employers prior to commencing leave; exceptions.
Section 657B.060 - Job protection; benefits; discrimination prohibited.
Section 657B.070 - Denying leave; discrimination and retaliation prohibited; remedies for violation.
Section 657B.080 - False statements or failure to report material fact by employer.
Section 657B.090 - Claim for benefits; leave increment requirements.
Section 657B.110 - Continuous jurisdiction of director; reconsideration of previous decisions.
Section 657B.175 - Effect of place of performance of service.
Section 657B.180 - Unlawful practices of employer.
Section 657B.190 - Employer’s security for payment of contributions.
Section 657B.200 - Employer assistance grants; eligibility; rules.
Section 657B.210 - Equivalent plans, generally; rules; fee.
Section 657B.230 - Application for reapproval of plan.
Section 657B.240 - Withdrawal from plan; handling of employee deductions.
Section 657B.250 - Portability of benefits and retention of eligibility status between jobs.
Section 657B.290 - Filing of lien statement or warrant.
Section 657B.310 - Release, compromise or satisfaction of lien.
Section 657B.350 - Third party administrator; agreements; oversight by director.
Section 657B.360 - Determining number of employees employed by employer; replacement workers; rules.
Section 657B.380 - Advisory committee; membership; terms.
Section 657B.390 - Employment records; inspection.
Section 657B.400 - Confidentiality of information.
Section 657B.410 - Appeals process, generally; process subject to judicial review.
Section 657B.420 - Appeals of decisions under equivalent employer plan; rules.
Section 657B.430 - Paid Family and Medical Leave Insurance Fund.
Section 657B.440 - Employer required to provide notice advising employees of rights and duties.
Section 657B.460 - Construction of chapter.
Section 657B.470 - Preemption of local laws relating to paid family and medical leave.