Or. Admin. R. 471-070-3150 – Employer Size: Definitions

(1) “Employee count” means a headcount of all of an employer’s employees, including employees in Oregon and all out-of-state employees, excluding the number of replacement employees hired to temporarily replace eligible employees during Paid Leave Oregon leave.
(2) “Employer size” means an employer’s average number of employees for the preceding 12 month period and is based on the number of employees on the employer’s payroll for the pay period that includes the 12th of each month.
(3) “Large employer” means an employer whose employer size is 25 or more employees.
(4) “New employer” means an employer that has not previously operated or had employees in or outside of Oregon.
(5) “Small employer” means an employer whose employer size is less than 25 employees.

ORS 657B.360

ORS 657B.360