Oregon Workers’ Benefit Fund Assessment

Background

If you are an Oregon employer and carry workers’ compensation insurance, you must pay a payroll tax called the Workers’ Benefit Fund (WBF) Assessment for each employee covered under workers’ comp. The purpose of the tax is to help fund programs in Oregon to help injured workers and their families.

This tax rate is the same for all employers, and is normally calculated automatically in your payroll software. Note this assessment tax is different and in addition to the premiums you pay for workers’ comp coverage. This tax is paid directly to the state of Oregon along with your state income, state unemployment and transit taxes, and not through your workers’ comp insurance carrier. If you are a Full-Service Payroll customer, we will deposit and file this tax for you.

For more information about the program, see the state website Oregon WBF Assessment Information.

If your business or your employees are exempt from the Workers’ Benefit Fund

In most cases, your business and employees are subject to workers’ compensation coverage, and therefore you are not exempt from paying this the WBF Assessment. If your business is not required to carry workers’ compensation coverage, you are exempt from the WBF Assessment.

To mark your business as exempt:
Payroll > Settings > Payroll Settings > Tax Exemptions > Edit

• For “Oregon Benefit Fund,” choose “Exempt.”
• Click “Save.”

Certain employees can be exempt from being taxed. To mark an employee as exempt:

Payroll > Employees> Employee List > Select Employee Name > Advanced Tax Settings > Edit

• For “OR Workers’ Benefit Assessment,” choose “Exempt.”
• Click “Save.”