Employers must meet all of the following conditions to be eligible for UI tax deferral and forgiveness:
- As of January 1, 2021 have paid all outstanding UI tax contributions and related liabilities, including those determined in a payment plan accepted by the director of the Oregon Employment Department
- File all required 2021 payroll reports on time
- Pay on time all 2021-tax liabilities imposed under ORS chapter 657 that are not deferred or forgiven.