Current through Register Vol. 63, No. 3, March 1, 2024
(1) As used in this rule:
(a) "Electronic Funds Transfer" (EFT) means
the movement of funds by nonpaper means, usually through a payment system
including, but not limited to, an automated clearinghouse or the Federal
Reserve's Fedwire system.
(b)
"Employer" means any entity or individual who:
(A) Does business in Oregon or has a
registered agent in Oregon; and
(B)
Engages an individual to perform work or services for which compensation is
given in periodic payments or otherwise.
(c) "Income withholding order" means an order
to withhold income issued under ORS 25.372 to 25.424.
(2) An employer required to remit support
payments to the Department of Justice (DOJ) must remit payments by EFT if:
(a) An employer with five or more employees
has received at least one income withholding order for an employee;
(b) An employer with less than five employees
has received an income withholding order for more than one employee;
or
(c) An employer is required by
Treasury regulations to make federal corporation estimated tax payments or
federal payroll tax payments by means of EFT.
(3) DOJ may grant an exemption from the
requirement in section (2) to pay by EFT if the employer demonstrates that its
payroll or accounting system will not support EFT. The exemption will be
granted on a case by case basis. DOJ's decision is final with regard to the
exemption, but may be appealed as an other than contested case order under ORS
183.484.
(4) Notwithstanding
sections (2) and (3), an employer must remit all support payments to DOJ by EFT
in the following circumstances:
(a) The
employer has received at least one income withholding order for an employee and
has failed to withhold or failed to withhold within the time provided by ORS
25.411 at least twice;
(b) The
employer has submitted at least one dishonored payment; or
(c) The employer continues to incorrectly
identify withholdings or makes other errors that affect proper distribution of
the support, despite contact and information from DOJ on how to correct the
error.
(5) All EFT
payments must identify the employee for whom the payment is made, the amount of
the payment, and the child support case number to which the payment is to be
applied.
Stat. Auth: ORS 180.345, 293.525
Stats. Implemented: ORS 25.372 - 25.424,
293.525
