Instructions

For more information visit us at: paidleave.oregon.gov

Paid Leave Oregon/2023 Employee Count Chart/EN

Paid Leave Oregon employers 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 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.

2023 Employer Size Instructions

PAGE 1
2023 Employer Size Instructions Paid Leave Oregon employers 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.
PAGE 2
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.