OR SB1052

Worker leasing companies may amend combined quarterly reports filed with the Department of Revenue to detail employer contribution amounts paid on behalf of client employers on or after January 1, 2023, and receive refunds if determined to be due within three years of payment.

Worker leasing companies are not responsible for paying employer contribution amounts under the Paid Family and Medical Leave Insurance program on behalf of client employers that employ fewer than 25 employees.

The Employment Department must determine liability for employer contributions by counting employees separately for each client employer with which a worker leasing company contracts, rather than aggregating all workers.

Adds statutory definitions for "client employer" and "worker leasing company" (licensed under ORS 656.855) to Oregon's paid family and medical leave laws.

Takes effect 91 days after the 2025 legislative session adjourns sine die, with substantive provisions becoming operative on July 1, 2026.