The payroll process

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Overview

A payroll report is a form that shows wages paid to employees by classification, based on the types of work they perform, over a specified period. A payroll report is completed by an employer and given to SAIF.

Payroll is one factor that defines your premium, or the cost of your workers’ comp coverage. Payroll reporting is required, and accurately reporting your payroll can save you time and money in the long run.

Depending on your policy, you may submit payroll reports annually, semi-annually, quarterly, or monthly.

Ready to file? Check out how to fill out a report.

Premium reporting policies

If you have a premium reporting policy, each reporting period you will receive your report to complete and submit by the 15th of the following month. The premium amount due is invoiced on the first of the next month. This process is represented below:

Installment policies

For installment accounts, installments (fixed payment amounts) are based on an assumed payroll amount and made on a predetermined schedule throughout the policy period. At the end of the policy period, a single payroll report is completed, and actual payroll is submitted for the entire reporting period. If there is a premium difference, it is invoiced.

Class codes

Each worker is given a classification, or class, based on the type of work they perform and the hazards they are exposed to. Every business has at least one class code, and some have many.

“Subject” payroll refers to the sum of every worker’s payroll under a specific class, and is used to calculate your workers' compensation premium. It includes gross payroll, which is typically available through your organization’s accounting or payroll system, and any payments made to workers outside your payroll system. Learn more about what kind of wages and pay to include on your report.

Covered workers are also called "subject workers." Under Oregon law, most employees would be considered subject workers, as well as some contractors. If you're not sure whether a worker is covered, please contact your agent, SAIF at 800.285.8525, or the Oregon Workers' Compensation Division.

Delve deep into class codes on the class codes page.

Verifiable time records

Verifiable time records (VTRs) are records supported by original, accurate timekeeping. Timekeeping can include timecards, calendars, planners or logs. Estimates, percentages, or ratios will not be accepted as verifiable.

In most instances, if you have more than one classification on your insurance policy and your workers shift duties between those class codes, 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. This can lower your premium.

If you don't keep VTRs, the highest class code will be assigned. This applies to subject workers as well as subject and covered owners.

Learn more about VTRs.

Get notified

At the end of each payroll reporting period, we'll send you a form in the mail to report the actual "subject" payroll for covered workers. Payroll reports are due on the 15th of the month.

To receive email or text alerts for payroll reports, log in at saif.com and go to “Notifications” or “Manage Notifications” on your portal home page.

Disclaimer: This information is intended to help you fulfill your payroll reporting requirements accurately and easily. While every attempt is made to ensure that this information is accurate, complete, and current, SAIF makes no express or implied representation as to the accuracy, completeness, currency, reliability, or suitability of the information at any given point in time or for any purpose. You should independently confirm current payroll reporting requirements at the primary sources: Oregon Revised Statutes, Oregon Administrative Rules, and the manuals published by the National Council on Compensation Insurance (NCCI).