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https://www.oregon.gov/DCBS/Documents/wbf/4999.pdf#:~:text=Workers%E2%80%99%20Benefit%20Fund%20%28WBF%29%20Assessment.%20zzEmployers%20who%20estimate,or%20eight%20hours%20per%20day%20%28prorated%20for%20part-time%29.
https://www.oregon.gov/DCBS/Documents/wbf/4999.pdf
z The Workers’ Benefit Fund (WBF) assessment — This is a payroll assessment calculated on the basis 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).
https://cs.thomsonreuters.com/ua/acct_pr/acs/cs_us_en/pr/tax_processing/oregon-workers-benefit-fund-wpf-assessment.htm
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.)
https://quickbooks.intuit.com/learn-support/en-us/taxes/qb-incorrectly-calculates-my-hours-for-the-oregon-wbf-tax/00/291337
Wbf assessment for Oregon is based on the number of hours that an employee works. QB incorrectly adds vacation hours and holiday hours to calculate this assessment. The only work around that I have found is to manually adjust the hours under the Other payroll items section in the quantity column.
https://www.oregon.gov/DCBS/Pages/wbf.aspx
The Workers’ Benefit Fund (WBF) assessment funds return-to-work programs, provides increased benefits over time for workers who are permanently and totally disabled, and gives benefits to families of workers who die from workplace injuries or diseases. In 2021, this assessment is 2.2 cents per hour worked. Employers and employees split the cost.
https://www.oregon.gov/DCBS/Documents/wbf/wbf-annual-ccn.pdf
tor of DCBS determines and sets the WBF assessment rate annually in compliance with requirements in ORS 656.506. (This assessment rate is printed in box 10 on Form OQ.) To calculate the total WBF assessment amount due, employers multiply the assessment rate by the number of full or partial hours worked by each paid subject or covered worker.
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https://www.oregon.gov/employ/Documents/2021%20Combined%20Payroll%20Instructions.pdf
– Determining WBF hours worked – Calculating the WBF assessment – Corrections and changes notification form Subjectivity questions 503-947-7815 or 1-888-877-5670 Email: [email protected] Oregon Workers' Compensation Division Go to www.wcd.oregon.gov for:
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