Oregon Administrative Rules
Chapter 170 - OREGON STATE TREASURY
Division 80 - OREGON RETIREMENT SAVINGS PROGRAM
Section 170-080-0015 - Employer Registration and Employee Enrollment
Universal Citation: OR Admin Rules 170-080-0015
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Registration
(a) Except as provided in subsection (e),
each Employer shall register with the Program or file a Certificate of
Exemption on or before the Registration Date.
(b) Unless otherwise permitted by the Program
Administrator, the Registration Date for an Employer shall be as follows:
(A) An Employer employing one hundred (100)
or more Employees: November 15, 2017.
(B) An Employer employing at least fifty (50)
but no more than ninety-nine (99) Employees: May 15, 2018.
(C) An Employer employing at least twenty
(20) but no more than forty-nine (49) Employees: December 15, 2018.
(D) An Employer employing at least ten (10)
but no more than nineteen (19) Employees: May 15, 2019.
(E) An Employer employing at least five (5)
but no more than nine (9) Employees: November 15, 2019.
(F) An Employer employing three (3) or four
(4) Employees: March 1, 2023.
(G)
An Employer employing one (1) or two (2) Employees: July 31, 2023.
(H) Client Employers, as defined in
170-080-0010: July 31, 2023.
(I) An
annual wave of new Employers: July 31 of each year.
(c) In determining the Number of Employees
for the purposes of this section, Employers shall use data as submitted on the
2016 4th quarter Oregon Quarterly Tax Report (Form OQ): Number of covered
workers for Unemployment Insurance, except under the following circumstances:
(A) An Employer who first meets the
definition of Employer after January 1, 2017 will use the number of employees
submitted on the Employer's most recently filed Form OQ;
(B) At the Program Administrator's
discretion, an Employer with a valid business reason may use data from a more
recent Form OQ.
(d) To
register with the Program, a Facilitating Employer shall use the internet
portal established by the Program Administrator to provide the following
information:
(A) Employer name and assumed
business name, if any;
(B) Employer
Identification Numbers (Federal Employer Identification Number and Business
Identification Number);
(C)
Employer mailing address;
(D) Name,
title, telephone number and email address of an individual designated by the
Employer as the Program's point of contact;
(E) Number of Employees; and
(F) Any other information reasonably required
by the Program for the purposes of administering the Program.
(e) An Employer who received a
notice of presumed exemption from the Program Administrator, as specified in
OAR 170-080-0020, is not required to take any further action as long as it
continues to offer a Qualified Plan to some or all of its Employees.
(f) New Employers: the Registration Date for
an Employer who first meets the definition of Employer after July 1, 2017,
shall be the later of:
(A) the date specified
in subsection (1)(b) above, or
(B)
July 31 of each year.
(g) The Registration Date for an Exempt
Employer that ceases to offer a Qualified Plan to some or all of its Employees
shall be the later of:
(A) the date specified
in subsection (1)(b) above, or
(B)
90 days after the Exempt Employer ceases to offer a Qualified Plan to some or
all of its Employees.
(h) A Facilitating Employer who lacks access
to the internet may register with the Program by alternate means established by
the Program Administrator.
(2) Employee Enrollment through a Facilitating Employer
(a) On or before the
Initial Enrollment Date, and on or before the Enrollment Date for each
subsequently hired Employee, a Facilitating Employer shall enroll its Employees
using the Program Administrator's internet portal or other means of data
transmittal specified and validated by the Program Administrator. The
Facilitating Employer shall provide the following information for each Employee
no more than 30 days after the Registration Date (for Employees hired on or
before the Registration Date) and no more than 30 days following the start of
Employment (for Employees hired after the Registration Date):
(A) Full legal name;
(B) Social security number or taxpayer ID
number;
(C) Date of
birth;
(D) Mailing
address;
(E) Employee's designated
email address; and
(F) Any other
information reasonably required by the Program for the purposes of
administering the Program.
(b) In order to allow for Employees to
establish an IRA through an automatic enrollment process, the Board shall
establish procedures with the Program Administrator for the execution or
adoption of such documents as are necessary or appropriate to establish an IRA
for such Employee. If the Employee has not opted out after notice of the
opportunity to opt out was sent to the Employee using the contact information
on file with the Program, and the opt-out period has lapsed, then an IRA will
be established for such Employee pursuant to directives and procedures
established by the Board.
(c)
Automatic Employee enrollment occurs 30 days after the Facilitating Employer
provides the information in OAR 170-080-0015(2)(a), unless the Employee and
Facilitating Employer agree to an earlier date.
Statutory/Other Authority: ORS 178.200 to 178.245
Statutes/Other Implemented: ORS 178.200 to 178.245
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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