Paid Leave Oregon 2023 Employer Size Instructions
- June 10, 2024
- Paid Leave Oregon
Table of Contents
Paid Leave Oregon 2023 Employer Size
Product Information
The 2023 Employer Size Chart is used by employers in Oregon to determine whether they are small or large employers for the purpose of paid leave. This chart helps employers calculate their total annual average employee count, which is used to determine their employer size for the entire year.
The chart has five columns: A, B, C, D, and E. Columns A, B, and C are used to enter employee counts for each month. Column D is used to enter the count of out-of-state employees or paid leave replacement employees. Column E calculates the monthly count by adding columns A, B, and C and subtracting the count in column D. Column F calculates the total employee count for the year by adding up the monthly counts in column E. Column G calculates the total annual average employee count by dividing the total in column F by 12.
Product Usage Instructions
- Enter your employee counts for each month in columns A, B, and C of the chart. If you do not have employees working outside of Oregon and Unemployment Insurance covers all your employees, you can skip columns B and C.
- Enter the count of out-of-state employees or paid leave replacement employees in column D.
- The monthly count will automatically calculate in column E. Verify that the calculation is correct.
- The total employee count for the year will automatically calculate in column F. Verify that the calculation is correct.
- Divide the total employee count in column F by 12 to get the total annual average employee count in column G.
- If the total annual average employee count in column G is 25 or greater, you are a large employer. If the total annual average employee count in column G is fewer than 25, you are a small employer.
- Your employer size applies for the entire year of 2023.
- For more information, visit paidleave.oregon.gov and navigate to Paid Leave Oregon/2023 Employee Count Chart/EN.
Paid Leave Oregon employers to calculate their employer size for each year using monthly employee counts for the previous year. The employee counts include all employees on the employer’s payroll for the pay period that includes the 12th of the month. This is similar to the process used to report employee counts for Unemployment Insurance (UI).
This form provides instructions on how to count your employees and calculate your employer size for 2023. You can reference the temporary rule on employer size for more details.
Chart Instructions for Employers
Step 1:
Enter your employee counts in columns A, B, C, and D for each month.
If you do not have employees working outside of Oregon and Unemployment Insurance covers all your employees, (you report wages for them for UI on your Form 132) then you can skip B and C.
For each employee count column:
- A. Enter the number of employees that are covered by UI – this is the monthly employee count reported on the Oregon Combined Quarterly Report (Form OQ).
- B. Enter the number of additional employees in Oregon that are covered by Paid Leave, but not included in the UI count. This would include employees that you report Paid Leave wages for, but not UI wages.
- C. Enter the number of employees that work outside of Oregon.
- D. Enter the number of employees you hired to replace employees taking leave through Paid Leave Oregon. These will be subtracted from your employee count (starting Sept. 2023).
Step 2:
Add the employee counts for columns A, B, and C and subtract the employee
count in column D to get the total for each month in column E. This is your
employee count for each month.
Step 3:
Add the 12 monthly employee counts in column E to get the total annual
employee count in column F.
Step 4:
Divide the total annual employee count in column F by 12 to get the annual
average employee count in column G. The annual average does not round – if the
total in column G is 24.8 for example, you are a small employer. Your employer
size applies for all of 2023.
Step 5:
If the annual average employee count in column G is 25 or greater, you are a
large employer. If the annual average employee count in G is fewer than 25,
you are a small employer.
EMPLOYEE COUNT CATEGORIES
2022
Employee Count
| (A)
UI
Employee Count
| Add| (B)
Added Paid Leave Employee Count
| Add| (C)
Out-of-State Employees
| Subtract| (D)
Paid Leave Replacement Employees
| TOTAL| (E)
Monthly Count
---|---|---|---|---|---|---|---|---|---
January| | +| | +| | –| 0| =|
February| | +| | +| | –| 0| =|
March| | +| | +| | –| 0| =|
April| | +| | +| | –| 0| =|
May| | +| | +| | –| 0| =|
June| | +| | +| | –| 0| =|
July| | +| | +| | –| 0| =|
August| | +| | +| | –| 0| =|
September| | +| | +| | –| 0| =|
October| | +| | +| | –| 0| =|
November| | +| | +| | –| 0| =|
December| | +| | +| | –| 0| =|
| | | | | (F) Total Employee Count| |
| | | | | Divide by 12| | /12
| | | | | (G) Total Annual Average Employee Count|
For more information visit us at: paidleave.oregon.gov Paid Leave Oregon/2023 Employee Count Chart/EN.