Oregon Workers' Benefit Fund (WBF) assessment

Alerts and notices

The Oregon Workers´ Benefit Fund (WBF) assessment is a payroll tax calculated on the number of hours worked by all paid workers, owners, and officers covered by workers´ compensation insurance in Oregon, and by all workers subject to Oregon's Workers´ Compensation Laws (whether or not covered by workers´ compensation insurance).

The WBF assessment rate (which varies from year to year) is x.xx cents for each hour or partial hour worked. (For example, The 2017-2018 rate is 2.8 cents for each hour or partial hour, and the 2019 rate is 2.4 cents.) The x.xx cents includes the employer rate and worker rate combined. Employers contribute half of the hourly assessment, and deduct half of the assessment from the worker's wages.

Note:

  • If the employer wants to pay the entire Workers' Benefit Fund assessment, mark the Employer pays full WBF assessment checkbox in the Payroll Taxes tab of the Setup > Clients screen.
  • For the current WBF assessment rate (which varies from year to year), see the updated Workers' Benefit Fund (WBF) Assessment PDF, made available by the Oregon Department of Consumer & Business Services.

Employers report and pay the WBF assessment directly to the State via Form OQ

In Accounting CS, the employee's work location must be entered as Oregon, but no special setup is required to calculate the WBF assessment. When entering payroll checks, you must enter the number of hours worked, and the application calculates the WBF tax and displays it on the payroll checks as Oregon WC. All regular, overtime, and double time hours are subject to this tax.

Accruable benefit hours should be exempt from WBF calculations, and, ideally, accruable benefits should be set up in Accounting CS as accruable benefits, not as separate pay items. Accruable benefit hours entered in the Reg Hour, OT Hour, or DT Hour columns will become part of the WBF assessment calculation. Enter the Accruable accruable benefit hours in the appropriate Benefit columns, which are based on the information entered in the Setup > Accruable Benefits screen.

Example of how the WBF assessment is calculated

This example uses the 2017-2018 WBF rate of 2.8 cents.

  • 40 hours * $0.014 = $0.56 (Employer portion)
  • 40 hours * $0.014 = $0.56 (Employee portion)

Oregon WC

Was this article helpful?

Thank you for the feedback!