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.

How to Mark Your Company Exempt from the Oregon 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.

1. Go to Payroll > Settings > Payroll Settings > Tax Exemptions
2. Go to the Oregon tab
3. Click “Add Oregon Benefit Fund Exemption Status”
4. Select “Exempt.”
5. Add an effective date.
6. Click “Save.”

How to Mark an Employee Exempt from the Oregon Workers’ Benefit Fund

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

1. Go to Payroll > Employees> Employee List > Select Employee Name > Advanced Tax Settings
2. Click “Add Oregon Workers’ Benefit Exemption Status,”
3. Select “Exempt.”
4. Add an effective date
5. Click “Save.”

Was this article helpful? *

• Yes
• No

Comments:

Submit

Your feedback will not receive a reply. If you have a specific issue, please reach out to our support team here.