1. Oregon Work Share Business and the State of Oregon Working Together to Reduce Layoffs

2. Overview: What is Work Share?  Work share: a program that offers an alternative to laying off employees.  Advantages for Employers and Employees  Work share: uses regular unemployment insurance benefits to compensate for the lost wages.  Impact to Employer Tax Rate  Work share: Eligibility Conditions

3. A Program Beneficial to Everyone: Oregon Work Share  A voluntary program  Avoids layoffs  Preserves jobs by using a portion of Unemployment compensation  Maintains work skills during temporary declines in business activity  Cushions the adverse effect of work reduction Advantages for Employers

4.  Continuous employment  Maintain skills  Work and earn wages and receive a portion of UI benefits  Continuation of health care and retirement benefits A Program Beneficial to Everyone: Oregon Work Share Advantages for Employees

5.  John Doe normally works 40-hours per week and earns $600 in regular pay. Under the Work Share program, John’s hours are reduced by 1 day of work per week- from 5 days to 4 days (a 20% reduction). How does this compare to a total layoff for John? How Work Share Compares to a Layoff? Hours worked: 0 Hours worked: 32 (20% of UC Benefit)

6.  Benefits paid under a Work Share plan are charged against an employer’s account the same manner as regular UI benefits. Effect of Work Share on UI Tax Rate

7.  Any employer with three or more employees  Employees are eligible for UI benefits  Hours are reduced at least 20% and not more than 40%  Plans last no more than one year  Employees must be fully available for work with their Work Share employer  Worked continuously for six months on a full-time basis, or for one year, on a part-time basis Eligibility Conditions

8. Oregon Employment Department Attn: Work Share 875 Union St NE Salem, OR 97311 503-947-1649 800-237-3710 ext. 71649 Fax: 503-947-1888 Emp_workshare@oregon.gov Tax_workshare@oregon.gov