Current through Register Vol. 63, No. 9, September 1, 2024
(1) An eligible self-employed individual may
apply to elect coverage under the Paid Family and Medical Leave Insurance
program at any time.
(2) A notice
to elect must be in writing and submitted online or in another method approved
by the department. To be reviewed, the notice must be complete and include:
(a) Information about the individual applying
for elective coverage, including:
(A) First
and last name;
(B) Social Security
Number or Individual Taxpayer Identification Number; and
(C) Address and contact
information.
(b)
Information on the individual's business, when applicable, including:
(A) Business Identification Number;
(B) Business name; and
(C) Business address and contact
information.
(c) The
individual's total taxable income from self-employment for a prior tax year, as
applicable under section (3) of this rule;
(d) Documentation verifying:
(A) The individual's identity and
(B) The individual's taxable income from
self-employment, including but not limited to, income reported to Oregon on the
personal income tax return from a prior tax year, as applicable under section
(3) of this rule.
(e) An
agreement to:
(A) Pay contributions for a
period of not less than three years;
(B) Provide any information and documentation
on the individual's taxable income from self-employment that the department
deems necessary for the administration of the elective coverage, including but
not limited to, a copy of the Oregon personal income tax return annually;
and
(C) Provide additional
information to confirm eligibility for elective coverage, if requested by the
department;
(f)
Acknowledgement of the conditions for termination of self-employed elective
coverage established in OAR
471-070-2170, including, but not
limited to, the condition that coverage cannot be terminated until coverage has
been in effect for at least three years.
(3) If the eligible self-employed individual
elects coverage:
(a) In the first quarter of
the calendar year (January through March), the individual must provide the tax
return required to be filed with the Oregon Department of Revenue for the tax
year immediately prior to the last tax year.
(b) In quarters two through four of the
calendar year (April through December), the individual must provide the tax
return required to be filed with the Oregon Department of Revenue for the last
tax year.
Example 1: Kaja elects to have self-employment coverage in
February of 2024. Kaja must provide a copy of their 2022 Oregon personal income
tax return because it is within the first quarter of the calendar year.
Example 2: Jackie elects to have self-employment coverage in
June of 2024. Jackie must provide a copy of their 2023 Oregon personal income
tax return because it is after the first quarter of the calendar year.
(4) The department may
deny a notice to elect if:
(a) The notice does
not include the required information and documentation in accordance with this
rule or
(b) The self-employed
individual does not meet the eligibility requirements in OAR
471-070-2005 or other applicable
law.
(5) Approved
elective coverage becomes effective on the date the complete notice to elect
was received with the department.
Publications: Contact the Oregon Employment Department for
information about how to obtain a copy of the publication referred to or
incorporated by reference in this rule.
