Or. Admin. Code § 123-623-4200

Current through Register Vol. 63, No. 11, November 1, 2024

Section 123-623-4200 - Applicable Employees and Payroll

For purposes of OAR 123-623-4100(4):

(1) With respect to Total Jobs, the report shall include each of the following totals for the preceding calendar year:

(a) Hours paid;

(b) Taxable income; and

(c) Compensation.

(2) Relevant jobs, hires or employees are persons, regardless of residency in this state:

(a) For whom their employer under ORS chapter 316 is:

(A) The benefiting business firm (or a commonly controlled business firm); or

(B) A general operator, if any, who manages the entire Approved Project for the firm; but

(C) Not any other type of contractor, subcontractor, vendor or supplier of the firm or of such a general operator; and

(b) Who:

(A) Regularly work at a site or location containing property of the Approved Project; and

(B) Are engaged in or directly supporting business operations of the Approved Project, such that other operations represent not more than 25 percent of the person's time spent performing work for the employer.

(3) Retained Jobs consist of relevant existing jobs, hires or employees described in section (2) of this rule, who:

(a) Were already at the existing site, facility or operations, to which the Applicant makes the investments that comprise the Approved Project, consistent with sections (4) or (5) of this rule; or

(b) Are associated with the transfer of operations from elsewhere in this state to the Approved Project, after the Application was received by the Department and before the final year of Abatement, that increase Total Jobs due to permanent curtailment of full-time equivalent employment at the former location of the transferred operations.

(4) Pursuant to an Application received by the Department on or after January 1, 2016, the first report shall establish total hours with respect to Retained Jobs already at the Approved Project over:

(a) The 12 months before the Application's receipt, accounting for any modification from the Application in terms of OAR 123-623-1500(2)(a); or

(b) The calendar year ending 30 months before the first tax year of the Abatement if that is more recent than the period in subsection (a) of this section.

(5) In the case of Approved Projects, for which Applications were received before January 1, 2016, the Department shall seek to establish with the first such report in or after 2016, the applicable number of Retained Jobs based on information submitted and subject to adjustment by the firm in that or prior reports or upon request of the Department.

(6) Subject to section (4) or (5) of this rule, the number of Retained Jobs becomes fixed and need not be re-reported, but the benefiting business firm shall revise or update it with subsequent reports to:

(a) Correct errors and omissions, if any; or

(b) Account for operations of the firm (or a commonly controlled business firm) that are transferred during the preceding calendar year, in accordance with subsection (3)(b) of this rule, even if the operations became part of the firm through merger or acquisition after the Department received the Application.

(7) The number of hours assigned to salaried positions is 2,080, or a lower amount as prorated to account for less than full-time or year-round employment.

(8) Taxable income equates to the wages that the employer used in calculating amounts withheld under ORS chapter 316 for Oregon personal income taxes during the calendar year.

(9) Compensation includes total calendar-year remuneration (whether taxable or not) in the form of wages, salary, overtime pay, shift differential, profit-sharing, bonuses, commissions, paid vacation, and associated fringe or financial benefits such as life insurance, medical coverage and retirement plans, but excluding:

(a) Free meals, club membership or comparable workplace amenities;

(b) Payroll-based tax or cost mandated by federal, state or local law, such as worker's compensation, unemployment insurance or the employer's share under FICA; and

(c) Gratuities or tips, other than what is anyways part of taxable income for purposes of employee withholding.

Or. Admin. Code § 123-623-4200

OBDD 2-2016, f. & cert. ef. 1/29/2016; OBDD 14-2020, amend filed 08/12/2020, effective 8/12/2020; OBDD 14-2024, amend filed 06/10/2024, effective 6/10/2024

Statutory/Other Authority: ORS 285A.075 & 285C.615(7)

Statutes/Other Implemented: ORS 285C.615