OAR 471-070-2010: Self-employed: Election Requirements and Effective Date

(1) An eligible self-employed individual may apply to elect coverage under the Paid Leave Oregon program at any time. (2) A notice to elect must be in writing and submitted online or in another method approved by the department. To be reviewed, the notice must be complete and include: (a) Information about the individual applying for elective coverage, including: (A) First and last name; (B) Social Security Number or Individual Taxpayer Identification Number; and (C) Address and contact information. (b) Information on the individual’s business, when applicable, including: (A) Business Identification Number; (B) Business name; and (C) Business address and contact information. (c) The individual’s total taxable income from self-employment for a prior tax year, as applicable under section (3) of this rule; (d) Documentation verifying: (A) The individual’s identity and (B) The individual’s taxable income from self-employment, including but not limited to, income reported to Oregon on the personal income tax return from a prior tax year, as applicable under section (3) of this rule. (e) An agreement to: (A) Pay contributions for a period of not less than three years; (B) Provide any information and documentation on the individual’s taxable income from self-employment that the department deems necessary for the administration of the elective coverage, including but not limited to, a copy of the Oregon personal income tax return annually; and (C) Provide additional information to confirm eligibility for elective coverage, if requested by the department; (f) Acknowledgement of the conditions for termination of self-employed elective coverage established in OAR 471-070-2170, including, but not limited to, the condition that coverage cannot be terminated until coverage has been in effect for at least three years. (3) If the eligible self-employed individual elects coverage: (a) In the first quarter of the calendar year (January through March), the individual must provide the tax return required to be filed with the Oregon Department of Revenue for the tax year immediately prior to the last tax year. (b) In quarters two through four of the calendar year (April through December), the individual must provide the tax return required to be filed with the Oregon Department of Revenue for the last tax year. Example 1: Kaja elects to have self-employment coverage in February of 2024. Kaja must provide a copy of their 2022 Oregon personal income tax return because it is within the first quarter of the calendar year. Example 2: Jackie elects to have self-employment coverage in June of 2024. Jackie must provide a copy of their 2023 Oregon personal income tax return because it is after the first quarter of the calendar year. (4) The department may deny a notice to elect if: (a) The notice does not include the required information and documentation in accordance with this rule or (b) The self-employed individual does not meet the eligibility requirements in OAR 471-070-2005 or other applicable law. (5) Approved elective coverage becomes effective on the date the complete notice to elect was received with the department. [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.]