1. (1) Wages are subject to contributions up to the maximum wage amount paid per employer each calendar year.

2. (2) If an employee works for multiple employers, each employer must:

   1. (a) Withhold and remit employee contributions for wages paid up to the maximum wage amount paid by the employer; and

   2. (b) Pay employer contributions on wages paid up to the maximum wage amount paid by the employer, when applicable.

      Example 1: An engineer works for a hotel chain from January to August 2026 and earns $130,000. The hotel chain will withhold and remit employee contributions and pays employer contributions on the engineer’s total wages of $130,000. The engineer then works for a school district from September to December 2026 and earns $60,000. The school district will withhold and remit employee contributions and pays employer contributions on the engineer’s total wages of $60,000, without consideration of previous wages paid by the hotel chain.

      Example 2: An attorney works full-time for a law firm and part-time for a marketing company throughout 2023. The maximum wage amount for 2023 is $132,900. The attorney earns $165,000 from the law firm. The law firm will withhold and remit employee contributions and pays employer contributions on the first $132,900 of the attorney’s wages. After contributions are withheld and paid on $132,900 of wages, the law firm stops withholding and paying contributions on the attorney’s wages. The attorney earns $40,000 wages from the marketing company. The marketing company will withhold and remit employee contributions and pays employer contributions on the attorney’s earnings of $40,000, without consideration of the wages paid by the law firm throughout the year.

Statutory/Other Authority

ORS 657B.340

Statutes/Other Implemented

ORS 657B.150

History

ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022