Workers’ Benefit Fund assessment

Workers' Benefit Fund assessment

Workers' Benefit Fund (WBF) assessment is administered by the Department of Consumer and Business Services.

This is an assessment on the payroll earned by all workers subject to Oregon workers' compensation law, or non-subject workers the employer chooses to cover with workers' compensation insurance. The assessment is calculated on hours worked in the quarter they are paid by employers.

Every employee is subject to the WBF assessment. The law defines the following as employees: 

• All paid workers for whom the employer is required by Oregon law to provide workers' compensation insurance coverage; and
• All paid individuals (workers, owners, officers) who may otherwise be non-subject, but the employer chooses to cover under workers' compensation insurance; and
• All paid individuals performing personal support work who are eligible for workers' compensation insurance coverage [HB 3618 (2010)]. Refer to ORS 410.600-410.625 for home care workers.

To determine whether a worker is subject to Oregon's workers' compensation law and WBF assessment, see “Contact us."

WBF assessment information

• Detailed information about the Workers' Benefit Fund assessment
  
• Programs funded by Workers´ Benefit Fund
• Corrections and changes notification for Workers´ Benefit Fund assessment form
  
• Workers' Compensation Division