Employer contributions are based on total employer size. This includes the number of employees working within Oregon and those outside the state. If an employer has 25 or more employees, they must pay the employer's share of the contribution rate for employees who earn wages in Oregon. If an employer has fewer than 25 employees, the employer is not required to pay the employer's share of the contribution rate for employees who earn wages in Oregon.
Example: An Oregon company has three employees working in Oregon, 21 employees working in Idaho, and four working in Arizona. Because the company has 25 or more employees, they are subject to the employer contribution of 40% of the contribution rate. However, they will only pay the employer contribution on the three employee’s wages that work in Oregon.