Employer size is based on the employer’s employee count. Information about this is online. An employer’s quarterly employee count is based on numbers provided on the Oregon Quarterly Tax Report or the Oregon Annual Report. It is the sum of the number of employees with Paid Leave Oregon wages and the number of out-of-state employees. The employee count doesn’t include any replacement employees hired to temporarily replace eligible employees during periods of paid leave.
Contribution amounts are based on total employer size, which includes the number of employees within Oregon as well as those who are based outside the state. However, employers will only pay contributions on wages earned within Oregon. If an employer has fewer than 25 employees in total, then the employer is not required to pay the employer share of the contribution. If an employer has fewer than 25 employees in Oregon, but more than 25 overall, then the employer is still responsible for paying the employer share of the contribution.