RSMJ, Inc. v. Employment Division

Under the unemployment compensation law, employers contribute to the Unemployment Compensation Trust Fund at rates which reflect each employer’s past experience with respect to unemployment compensation paid to the employer’s former employees. A new employer is taxed at the minimum rate of 2.7 percent. However, upon a transfer of ownership of a business to a new employer, that employer assumes the experience rating of the former employer and is taxed accordingly. This transfer of an existing experience rating is provided as follows in ORS 657.480:

If the organization, trade or business,…