The Employment Department administers both Paid Leave Oregon contributions and Unemployment Insurance taxes. Below are some program similarities and differences.
| Paid Leave Oregon contributions | Unemployment Insurance taxes |
|
Same contribution rate for all employers. Rate is not connected to benefit usage from employer. |
Different tax rates for employers. Rate is connected to benefits usage from employer. |
| Contribution rate and maximum wage set annually by November 15. | Tax rates and taxable wage base set annually by November 15. |
| Contributions paid by employees and employers. |
Tax paid by employers only. |
|
Contributions based on employee wages. |
Tax based on employee wages. |
| Contribution paid through combined payroll reporting. | Tax paid through combined payroll reporting. |
|
No reimbursement option for employers. |
Some employers can reimburse for benefits instead of paying tax. |
| Penalties and interests for employers for late reporting and contribution payments. | Penalties and interests for employers for late reporting and contribution payments. |