ORS 657.435: Base rate for first year.

For each calendar year, an employer’s tax rate shall be that rate assigned in this section to the applicable schedule I through VIII of Table A, ORS 657.462 in effect for such calendar year unless and until there have been 12 consecutive months immediately preceding the computation date, except as otherwise provided, throughout which the employer’s account has been chargeable with benefits.

      Schedule of Table A,        Tax Rate

      ORS 657.462                    Assigned

      I                                         2.0%

      II                                        2.1%

      III                                      2.4%

      IV                                      2.6%

      V                                       2.9%

      VI                                      3.1%

      VII                                     3.2%

      VIII                                   3.3%