Workers' Benefit Fund assessment
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 2023, this assessment is 2.2 cents per hour worked. Employers and employees split the cost.
Employers report and pay the WBF assessment directly to the state with other state payroll taxes.
WBF assessment information
New payroll reporting system is live
Frances Online, the Oregon Employment Department's new modernized system, is now live. This system replaces the Oregon Payroll Reporting System and the Employer Account Access portal. Frances Online supports combined payroll reporting, including the Workers' Benefit Fund. Get more information on the Modernization Program.