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Report your payroll

If you have questions at any point along the way, please contact your agent, call us at 800.285.8525, or email us at saifinfo@saif.com.

 

Payroll reporting

Learn how and where to submit your payroll report, as well as how to fix it and print it for your records.

Tips for submitting a payroll report

Log in to report payroll.

Report by fax: 503.584.9807Report by mail: SAIF, 400 High Street SE, Salem, OR 97312

  • COVID-19 | payroll to exclude: Furlough pay and administrative leave pay related to pandemic measures
  • At the end of each payroll reporting period, we'll send you a form to report your actual "subject" payroll for your covered workers.
  • Please complete your payroll report form and submit it to SAIF by the due date. Failure to return this report and any payment due may initiate cancellation of your coverage.
  • Please round payroll figures to the nearest dollar (do not include cents).
  • Retain all records supporting your payroll figures, including verifiable time records.
  • If you submit your payroll report online or fax it to us, you do not need to mail in the original report.
  • You must submit a payroll report even if your account has been canceled, you have a premium audit scheduled, or your have no employees or payroll for the period (in which case you would enter "0").

 

Revising a report

To make changes to a payroll report previously submitted, please write "REVISED" on the top of the page, cross out the incorrect payroll, and write the correct figures next to it. Please sign, date, and email or fax it to us for processing.

Printing your report

To print a copy of a payroll report for your records:

  1. Select Review from the Payroll Report menu.
  2. Scroll to the reporting period for the report you wish to print.
  3. Click the print icon.

Installment and premium reporting accounts

Installment accounts

How to report your payroll | Employers who make predetermined installment payments will receive one payroll report at the end of each policy year. To get started, go to your Workers' Compensation Payroll Report or SAIF's online payroll reporting system

Payroll report period | The payroll reported should be the amount paid to workers during the specified period shown on the report. See our What payroll to report page for more information. 

Classification description | This section shows classification descriptions that reflect your business operations. 

Class codes | This number identifies the classification for your payroll descriptions. See our Premium and rate overview page for more. 

STEP ONE
Payroll for covered workers (subject payroll)
 | Enter your payroll for each class code and each period. 

STEP TWO
Total of all subject payroll listed above
 | Add lines of payroll from step one.

STEP THREE
Sign the report and enter your title, the date, and your contact information. 

STEP FOUR
Submit your report.

Premium reporting accounts

How your premium is calculated

If you complete payroll reports and make payments at the end of a reporting period, you have a premium reporting account. We'll send you a payroll report before the reporting period expires so you can calculate the premium for that period. Be sure to contact us if you need help.

How to report your payroll

To get started, go to your sheet titled Workers' Compensation Payroll Report or to SAIF's online payroll reporting system.

Page one

Payroll report period | The payroll reported should be the amount paid to workers during the specified period shown on the report. See the "what to report" section for more.

Classification description | This section shows classification descriptions that reflect your business operations. 

Class code | This number identifies the classification for your payroll descriptions. 

Rate | The rate is set by the NCCI and the insurance carrier. It applies per $100 of payroll. 

Adjusted rate | The base rate plus your experience rating modification and any other premium modifiers that may apply.

STEP ONE
Payroll for covered workers (subject payroll)
 | Enter your payroll for each class code and each period.

STEP TWO
Calculate your premium
 | Multiply your payroll by your adjusted rate for each class on your report. See the "whom to report" section for information on which workers are covered and which are not.

STEP THREE
Total subject payroll
 | Add lines of payroll from above. 

STEP FOUR
Total premium
 | Add lines of premium from above. 

STEP FIVE 
Carry the total premium amount over to page two, line one.

Page two

Follow the instructions on page two, premium calculation worksheet. Remember, SAIF's online payroll reporting system performs all of the calculations for you.

Sign the report, enter your title, enter the date, and include payment.Submit your report.

 

What to report

What types of wages, salaries, and pay need to be reported?

Wages and pay to include in your payroll reports

The following are examples of subject payroll, listed alphabetically. Contact your agent or SAIF representative for help with other types of payroll. What to report:

Assumed wages | The following workers, if covered by election or statute, must be reported using the assumed minimum wage established by National Council on Compensation Insurance (NCCI) or their actual wage, whichever is greater. SAIF will notify you of the applicable assumed wage.

  • Volunteers 
  • Municipal volunteers (not including volunteers in classification 8411) 
  • Work experience trainees 
  • School-directed vocational education project trainees 
  • Apprentice trainees 
  • Inmates (both incarcerated and community service) 
  • Sheltered workshop trainees/clients

Note: You are not required to pay these workers the assumed minimum wage; it is only for payroll reporting purposes. 

Base pay | Salary, hourly, daily payroll, etc.
 
Bereavement | Leave pay, granted in the event of an absence due to a family member's death, is not excludable as vacation pay.Bonus pay | Report anticipated bonus pay. Bonus payments are considered anticipated when the payment offsets a pay cut or reduction in wages or is made instead of a raise in wages. Payment made as rewards related to meeting or exceeding production goals or related to absenteeism or attendance are considered anticipated.

If a bonus is paid annually and is substantial to the extent that it is reasonable for an employee to rely on the bonus as she does regular wages or salary, it is considered anticipated.

Note: Unanticipated bonuses paid more than twice in a policy year become anticipated due to their frequency and must be included. Anticipated bonuses should be reported even though the amount may not be known in advance of payment.

Bonus pay to corporate officers | Payments made to covered corporate officers who are directors and have substantial ownership interest are anticipated and considered subject payroll.

Children/family members who are paid a wage.

Commission pay

Corporate officers who are covered as listed under the whom to report.

Domestic employees | If coverage is endorsed on the policy or if paid by an entity that is not a sole proprietorship or a partnership.

Exchange of labor value | The value of the labor being exchanged.

Holiday pay, which includes any personal holidays, birthdays, and anniversaries. 
 
Housing/apartment | Fair market value including housing allowance/payments.

Incentive pay | Also when it's called a bonus.

Individual retirement accounts | Payments by the employer to an individual retirement account (IRA) for an employee.

Jury duty pay when paid by the employer.

Labor portion of contracts, unless it meets the exclusions outlined in the subcontractor information.

Limited liability company members | Those who are covered as outlined in the Whom to report page.

Lodging/meals value, provided to the extent shown in your records (does not include houses or apartments).

Overtime pay | The straight-time portion is always included. Example: If straight time is $6 per hour, and overtime is $9 per hour for each hour worked over eight hours in a day or 40 hours in a week, include the $6 straight-time portion for each hour of overtime paid.Include both the straight-time and overtime portions for payroll assigned to a stevedoring, freight handling, or tallier classification followed by the letter "F."

Paid time off (PTO) plans replace traditional vacation and sick pay plans. Be aware that by replacing a traditional vacation plan with a PTO plan, most employers will forgo the workers' comp vacation pay exclusion. However, some PTO wages may be excludable if the employer develops a tracking system to record prearranged time off for purposes of vacation. (This would not include prearranged medical exams or procedures.) Partners | Those who are covered as outlined in the Whom to report pagePayroll adjustments | made by the employer to raise employees' wages to federal, state, or local minimum wage, whichever is higherPersonal days

Piecework pay

Pretax contributions to group benefit plans | Employee pretax contributions to group benefit plans or cafeteria plans, such as for retirement savings, health/life insurance, flexible spending accounts, and health savings accounts; also known as salary reduction plans where pretax dollars are deducted from employees' gross payroll for payment towards these benefits

Prevailing wage pay (Davis-Bacon Act or similar state statute) Except for fringe benefit amounts paid directly into a third-party pension plan qualified under IRC Sections 401(a) and 501(a) or into a group insurance plan
 
Safety bonuses | For details, see the SAIF guide on safety bonuses and safety bonus plans.Reported if paid to offset pay cuts or a reduction of wages, or if the requirement that it be distributed in accordance with a written plan tied strictly to safe working practices is not met.

Shift differential pay

Sick leave pay, including maternity 

Sole proprietors | Those who are covered as under whom to report

Stock bonus plans where employees receive company stock as part of their pay.

Standby/idle time/on-call pay

Travel pay | Wages paid to cover travel time to/from the worksite  

Wages and pay to exclude from your payroll reports

Bonus pay | Unanticipated bonus pay is excluded if it is an arbitrary and gratuitous (unwarranted) disbursement made to any one employee no more than twice in a policy period and not part of an oral or written employment agreement. Refer to Payroll to report for anticipated bonus reporting requirements. 

Corporate officers who meet specific criteria under whom to report 

Domestic household employees pay, unless coverage is endorsed on the policy or unless pay is through the payroll of an entity that is not a sole proprietorship or partnership

Expenses | Expense reimbursements and flat expense allowances paid to employees may be excluded from payroll reporting provided all three of the following conditions are met:

  • The expense or allowance was incurred upon the business of the employer, and 
  • The amount of each employee's expense or allowance payment is shown separately in the records of the employer, and 
  • The amount of the expense or allowance approximates the actual expenses incurred by the employee in the conduct of his or her work. If receipts are not available, a maximum of $75.00 per day or the negotiated labor contract amount would be excludable.

Travel expenses permitted by federal, state, or local government contract, in lieu of verifiable receipts for incurred expensesGroup pension or retirement plans, health savings accounts, flexible spending accounts, and health/life insurance plans | Payments by the employer directly into these plans and not made through employee-authorized salary reduction from the employee's gross pay

Limited liability company members who meet specific criteria under whom to report

Overtime excess pay | The portion of the traditional overtime rate which is in excess of the straight-time rateExample: If straight-time rate is $6 per hour, and overtime rate is $9 for each hour worked over eight hours in a day or 40 hours in a week, exclude the extra $3 per hour paid for overtime.Partners who meet specific criteria as outlined in the Whom to report page.

Perks provided by the employer which may be taxable to the employee. Examples: personal use of a company-provided automobile, airplane flights, incentive vacations (e.g., contest winners), discounts on goods or services, club memberships, life insurance, owner's medical insurance, educational assistance, relocation and moving expenses

Preferred workers pay for those who are employed under the Preferred Worker Program

Profit sharing pay applies to payments that are anticipated by the worker as outlined in a written plan and that creates a legal obligation to make payments distributed from net realized profits.

Rewards value | The value of special rewards for individual invention or discovery.

Safety bonuses | For details, see the SAIF guide on safety bonuses and safety bonus plans.This applies to payments that are anticipated by the worker and distributed in accordance with a written plan tied strictly to safe working practices. A safety bonus shall be included if paid to offset pay cuts or a reduction of wages.

Saw rental | Applies only to falling, bucking, or lumbering work done under class 2702 when workers furnish their own power equipment, such as chain saws. If there is an agreement that the rental value of the equipment is included in the amount paid to the worker, you may exclude the rental value not to exceed 20 percent of the total amount paid.

Severance pay, unless it's for time worked

Sole proprietors, unless personal election coverage has been endorsed to your policy; see the Whom to report page for more.

Stock options | The difference between the employee purchase price and sale price.

Third-party sick pay/disability insurance, if paid by a third party or insurance company.

Tips and other gratuities.

Tuition reimbursement

Uniform allowance | For those required for employment purposes.

Vacation pay | Exclude when paid; does not include holiday pay or sick leave. Union vacation pay deductions may be excluded when paid directly into a union vacation fund for the employees.

By replacing a traditional vacation plan with a PTO plan, most employers will forgo the workers' comp vacation pay exclusion. However, some PTO wages may be excludable if the employer develops a tracking system to record prearranged time off for purposes of vacation. (This would not include prearranged medical exams or procedures.) 

 

Whom to report

Find out who needs to be covered and who you can leave off your payroll report.

Which workers to include in your report

Not all workers are required to be covered by workers' comp insurance.

Workers       
The information on this page is intended to give you some direction in submitting a payroll report; it should not be considered legal advice. If you're not sure if a worker is covered, please contact your agent, a SAIF representative at 800.285.8525, or the Oregon Workers' Compensation Division.

Covered workers also are called "subject workers." Under Oregon law, you are required to cover workers you "engage to furnish services for remuneration," subject to your "direction and control," except those workers excluded under the law. (Remuneration could be something of value other than cash. For example, it may be considered remuneration to provide free movie tickets to a theater usher.)View a complete list of workers excluded by law

Which owners to include in your report

Some company owners, officers, or officials are automatically covered by a policy. Other types of owners, officers, or officials are only covered when the insurer (such as SAIF) endorses the policy to include the coverage. Find out more about coverage information and reporting requirements that apply to owners or officers in your business:

Do you need federal coverage?

Special rules may apply to coverage of business owners. Please contact your agent or SAIF representative for information specific to your business.

Learn more about coverage under the U.S. Longshore & Harbor Workers Act.

 

Verifiable time records

By careful preparation of your payroll report and additional record keeping, you may be able to reduce your workers' comp costs. Find out more below.

Preparation

Oregon Administrative Rules require you to report wages under the highest rated classification applicable to any part of the worker's duties if you choose not to keep verifiable time records.

In most instances, if you have more than one classification on your insurance policy and your workers shift duties between those classifications, you can use verifiable time records to separate the payroll of the workers and report it in more than one classification on the payroll report.Verifiable time records must be kept as described below and supported by original entries from other records, including, but not limited to, time cards, calendars, planners, or daily logs prepared by the employee or the employee's direct supervisor or manager. Estimated percentages or ratios will not be accepted. 

How to keep verifiable time records

  • Record total daily hours worked in each job classification for each worker who works in more than one classification. (You may also use another basis for tracking time, such as daily, weekly, or monthly if you choose.) Create time records at or near the time the work is performed.
  • Salaried workers who work in more than one classification must also keep time records. Convert their salary to an hourly, daily, weekly, monthly, or yearly wage.
  • The records must include a description of the work performed in each classification used. Please note: Records requiring additional explanation or interpretation are not considered verifiable.
  • Total the time worked in each classification for a given pay period and convert this into payroll dollars by classification.
  • Allocate, on a pro-rata basis, the payroll for holidays, nonexcludable bonuses, and sick pay (and all other forms of payroll that don't directly apply to a specific classification) to the various classifications applicable to the worker. If you choose not to pro-rate, you must assign this payroll to the highest-rated classification applicable to the worker.

View a blank verifiable time record in PDF or Word (the format in this sample is not required).

Special circumstances | Farm employers

Please note that apportioning payroll by acreage is not permitted for cattle handling under class code 0083. Employers with this class code need to maintain verifiable time records.

A farm employer with more than one classification shown on their policy may split employee wages by classification in one of two methods:

  1. By calculating a ratio of crop acreage in each class compared to the total acreage, or 
  2. By keeping verifiable records of hours spent by each employee in each crop or activity.

Employers may use only one of the two methods; report all employees using the same method.

If you choose not to maintain verifiable hourly records, you must apportion your payroll by acreage percentages. For each assigned class:

  • Add all the acreage with crops subject to each class 
  • Divide the class acreage by the total acreage, including pasture and grazing acres 
  • Multiply the percentage for each class by the reportable payroll to obtain the payroll to be reported in each class

Learn more

Read the Oregon Administrative Rule 836-042-0060 (you will need to navigate to the 0060 section) on the division of payroll of individual employees.

 

Classification procedures

Your business is assigned a classification designed to reflect your operations. Here's what that means.

Background

The purpose of the workers' comp classification system is to group employers with similar operations into classifications so that:

  • Your assigned classification reflects operations common to businesses like yours.
  • The rate charged reflects the exposure to loss common to businesses like yours.

Classification rules apply separately to each legal entity, even if multiple entities have common or majority ownership.If no classification clearly describes your business, the classification that most closely describes your business must be assigned.The system may assign more than one classification to your business. When a worker's duties interchange between two or more class codes, you may allocate his or her wages between the classes only if you keep verifiable time records.  

Accessing the class code list

For specific class code information, please call us at 800.285.8525. Class codes are not posted on this website for a couple very good reasons. Learn more.

General classification rules

  • Classification rules apply separately to each legal entity.
  • Subject to certain exceptions, the system assigns one basic classification that best describes your business for manufacturing, assembly, fabrication, service, and all other business types not listed below under Specific classification rules. 
  • Your business is classified, not the individual employments, occupations, departments, or operations within your business. 
  • Most basic classifications include all the various types of labor found in the business-such as supervision, safety, quality control, engineering, training, warehouse, storeroom, parts room, tool room, maintenance, janitorial, watchpersons, security, shipping and receiving. Certain exceptions are found in the logging, lumber, and trucking industries.
  • Pay types-such as holiday, sick, nonexcludable bonuses, meetings, training, safety meetings, stand-by, idle time, or on-call duty-are assigned to the classification for work normally performed by the employee. See our Verifiable time records page for employees assigned to more than one classification.

Separate classifications

The system assigns more than one classification if the basic classification describing your business requires certain operations to be separately rated or if you operate more than one business. To qualify for a separate classification, your additional or secondary business operation must meet all three of these conditions:

  • Exist as a separate business if the principal business ceased to exist 
  • Be located in a separate building, separate floor, or otherwise physically separated from the principal business by structural partitions or walls 
  • Maintain separate payroll records for each operation

If the additional or secondary business operation does not meet these conditions, it must be separately classified only if the rate for the additional business is higher than or equal to the rate of the basic classification for the principal business.

Specific classification rules

There are specific classification rules associated with certain industries. To learn more, click on a industry link below:

There also are specific classification rules associated with certain types of employees who are common to most all industries. To learn more, click on a link below:

General exclusions

Some operations in a business are so unusual that they are separately classified even though they are not conducted as a secondary business. They are:

  • Aviation (all operations of the flying and ground crews) 
  • New construction or alterations 
  • Sawmill operations 
  • Stevedoring

Appealing class codes or rules

If you disagree with a class code assigned to your policy, you may appeal.

Steps for resolving a dispute

  1. Contact your SAIF representative to try to resolve the dispute.

  2. If you still disagree with SAIF's position, send a written request to the regulatory services manager for the National Council on Compensation Insurance (NCCI). (See contact information below.)

    The regulatory services manager will research each area of concern and provide a written explanation on the correct application of the rule or classification in dispute.

    Send a written request to:
    Michael Craddock
    Underwriting dispute consultant
    NCCI, Inc.
    901 Peninsula Corporate Circle
    Boca Raton, FL, 33487-1362

    P: 561.706.4579
    F: 561.893.5365
    michael_craddock@ncci.com

    Submit documentation supporting your position, including your record of attempts to resolve the dispute.

  3. If you disagree with the explanation provided by NCCI's regulatory services manager, he or she will arrange for a meeting before the Oregon Workers' Compensation Rating System Review and Advisory Committee (commonly known as ORAC) upon written notice of the ongoing dispute.

    ORAC's dispute resolution service provides an opportunity for employers and insurance companies to resolve conflicts without the burden of legal fees and potential conflict. An employer who believes the rules or classifications of the workers' comp system have not been properly applied to his or her policy can request assistance from ORAC in resolving the dispute.

Types of appeals

ORAC has the authority to hear disputes relating to:

  • Experience rating modification factors 
  • Classification assignments 
  • Application of rules contained in NCCI manuals

 

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