Chapter 657 — Unemployment Insurance
ORS 657.435 Base rate for first year
For each calendar year, an employer’s tax rate shall be that rate assigned in this section to the applicable schedule I through VIII of Table A, ORS 657.462 in effect for such calendar year unless and until there have been 12 consecutive months immediately preceding the computation date, except as otherwise provided, throughout which the employer’s account has been chargeable with benefits.
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Schedule of Table A, Tax Rate
ORS 657.462 Assigned
I 2.0%
II 2.1%
III 2.4%
IV 2.6%
V 2.9%
VI 3.1%
VII 3.2%
VIII 3.3%
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Note: See note under 657.430.
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2025 Oregon Revised Statutes — official online source
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2025 Oregon Revised Statutes — official online source