and assessment information
administers the states laws and rules governing workers
compensation. The divisions operating budget comes from a
dedicated fund that is not part of the states general fund.
The director of DCBS
imposes an assessment on all insurers, self-insured employers,
and self-insured employer groups.
January 1, 2013, the assessment will be set at an amount equal to
6.4 percent of the premiums charged for workers' compensation coverage.
who maintain workers compensation insurance for their workers
are subject to two types of assessment: (1) the insurance premium
and premium assessment; and (2) the Workers
Benefit Fund (WBF) assessment.
The workers compensation premium assessment is calculated
as a percentage of the insurance premium paid by employers and is
collected by insurers at the same time they collect insurance premiums.
The insurers then pay the premium assessment to the State. The assessment
funds administrative costs of the workers compensation system,
non-complying employer claims, a portion of OR-OSHA administrative
costs, and other related programs. The premium
assessment rate for 2014 is 6.2 percent.
The WBF assessment is a payroll assessment calculated on the basis
of hours worked by workers covered by workers' compensation insurance.
Employers pay this assessment, along with other payroll taxes, directly
to the State. The WBF assessment funds programs for direct benefits
to injured workers and the employers who help make it possible for
them to return to the workforce. The WBF assessment rate is 3.3
cents per hour for 2014.
Note that prior to the year 2000, the WBF assessment was known as
the workers compensation cents-per-pay assessment.
assessments are deposited into the Consumer & Business Services
Fund. No General Fund revenue is used to support the division's
For more information on the WBF assessments, visit Fiscal
and Business Services WBF Assessment information.
If you have questions about this webpage, please contact
Lori Graham, 503-947-7502.