Or. Admin. R. 471-031-0085

Current through Register Vol. 63, No. 5, May 1, 2024

Section 471-031-0085 - Employer Wages and Hours of Work Report

(1) In addition to the quarterly tax report and payment as provided in these rules, each employer shall file an employer's quarterly report of employees' wages and hours of work on forms as required by ORS 657.571 and such other reports as may be required by the Director, duly completed in all respects.

(a) If an employer does not record hours worked as part of the payroll system, the employer may provide a reasonable estimate of hours rounded up to the next hour worked by each employee including estimates based on:

(A) Average hours worked in a day, multiplied by the number of days worked;

(B) Average time to complete a piece or component, multiplied by the number of pieces or components completed; or

(C) Total time worked in an average month multiplied by the number of months worked in the quarter. A month of full time work averages 174 hours.

(b) If the estimation methods in (a) do not adequately reflect hours worked in the employer's business, the employer may use reasonable alternative methods of estimating hours. The employer shall keep a record of the method and data used in providing such estimates as required in OAR 471-031-0005(3).

(2) An employer may, with the Director's approval, substitute Electronic Data Processing (EDP) medium for the report or reports required in section (1) of this rule. The employer's quarterly report of employees' wages and hours of work form furnished by the Director must be attached to or filed with the substitute EDP medium. All reports must be legible and complete as to the information required by this rule and the instructions contained on the report forms. Any report may be returned to the employer if improperly prepared, incomplete, or illegible and such employer shall be deemed to have failed to file reports as required by this rule and ORS 657.660.

(3) The employer's quarterly report of employees' wages and hours of work shall be made on or before the last day of the month following the close of the calendar quarter to which such report relates; provided, however, that when the due date falls upon a Saturday, Sunday, or a legal holiday, the report shall not be due until the next business day.

(4) An employer failing to file a complete and legible employer's quarterly report of employees' wages and hours of work as required in this rule and ORS 657.660 shall be subject to the penalties provided in ORS 657.457 and 657.663.

(5) The effective date for implementing this rule shall be retroactive to June 23rd, 2002.

Or. Admin. R. 471-031-0085

1DE 150, f. & ef. 2-9-76; 1DE 2-1982, f. & ef. 12-8-82; ED 1-1998, f. 2-20-98, cert. ef. 2-27-98; ED 4-2001, f. 3-23-01, cert. ef. 3-25-01; ED 4-2002, f. 6-20-02 cert ef 6-23-02; ED 4-2004, f. 7-30-04, cert. ef. 8-1-04

Stat. Auth.: ORS 657.610

Stats. Implemented: ORS 657.457, 657.570, 657.660 & 657.663