Or. Admin. Code § 471-070-2230

Current through Register Vol. 63, No. 10, October 1, 2024

Section 471-070-2230 - Equivalent Plans: Reporting Requirements

(1) Employers with an approved equivalent plan are required to file the Oregon Quarterly Tax Report detailing all Paid Family and Medical Leave Insurance (PFMLI) subject wages and the employee count as defined in OAR 471-070-3150 and the Oregon Employee Detail report detailing PFMLI subject wages for each employee in accordance with OAR 471-070-3030.

(2) Employers with an approved equivalent plan must also file annual aggregate benefit usage reports with the department online or in another format approved by the department. The report is due on or before the last day of the month that follows the close of the calendar year. The report shall include, but is not limited to, the following:

(a) Number of benefit applications received during the reporting period and the qualifying leave purpose;

(b) Number of benefit applications approved during the reporting period, the qualifying leave purpose, and total amount of leave; and

(c) Number of benefit applications denied during the reporting period and the qualifying purpose and the number of appeals made on denials and the outcome of the appeals.

(3) If the employer assumes only part of the costs of the approved equivalent plan and withholds employee contributions as described in ORS 657B.210(5) the employer must additionally report the aggregate financial information with the department online or in another format approved by the department. That report is due on or before the last day of the month that follows the close of the calendar year. The report shall include, but is not limited to, the following:

(a) Total amount of employee contributions withheld during the reporting period;

(b) Total plan expenses paid during the reporting period, including total benefit amounts paid by an employer administered equivalent plan, and total administrative costs, as applicable; and

(c) Balance of employee contributions held in trust at end of the reporting period.

(4) Employers or administrators must respond within 10 calendar days from the date of any notice from the department requesting information about current or prior employees employed by an equivalent plan employer in the base year. The employer or administrator must respond to the department's notice either online or by another method approved by the department. The notice may request but is not limited to the following:

(a) If a benefit year was established;

(b) The start and end date of the established benefit year;

(c) Total amount of benefits paid in the benefit year;

(d) The qualifying leave purpose; and

(e) The amount of qualifying leave taken in the benefit year.

(5) Employers must provide the reports required under sections (2) and (3) of this rule to the department following withdrawal or termination of an approved equivalent plan within 30 calendar days after the effective date as described in OAR 471-070-2450 and 471-070-2460.

Or. Admin. Code § 471-070-2230

ED 10-2022, adopt filed 08/22/2022, effective 8/22/2022; ED 1-2024, amend filed 01/04/2024, effective 1/12/2024

Publications: Contact the Oregon Employment Department for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule.

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.210 & 657B.250