OAR 471-070-8540: Penalty Amount When Employer Fails to File Report

(1) If an employer fails to file all required reports within the time period described in ORS 657B.920(2), the department may assess a late filing penalty in addition to any other amounts due. (2) The penalty shall be 0.02 percent of the employer’s employees total Paid Leave Oregon s ubject wages for the late report rounded to the nearest $100. If the penalty is calculated to be less than $100, the amount will be the minimum of $100. Example: Athena’s Yoga and Piyo Studio has 20 employees with total Paid Leave Oregon subject wages for first quarter of 2024 of $120,000. Athena does not file the 2024 Oregon Quarterly Tax Report for the first quarter. The department sends a written notice warning on May 10, 2024, to Athena’s Yoga and Piyo Studio, but they do not correct the deficiency by filing the needed report. A penalty of $24 (0.0002 x $120,000 Paid Leave Oregon subject wages) is calculated by the department. But since the minimum penalty is $100, the penalty imposed by the department is $100. (3) The penalty assessment becomes final 20 calendar days from the date on which the department assessed the late filing penalty, unless the employer files a timely request for hearing as described in OAR 471-070-8005.