Paid Family and Medical Leave
Paid Leave Oregon (PLO) is a paid leave benefit administered by Paid Leave Oregon, a division of the Oregon Employment Department. Deschutes County is enrolled in the state PLO plan. Employees applying for PLO benefits are required to first request a leave of absence from the county (see Step 1 below), and then apply for PLO through Oregon Employment Department Frances Online website (see Step 2 below.) When an employee applies for PLO, the state will determine an employee’s qualifications for the benefit and will approve or deny claims for PLO benefits. PLO provides benefits for a week, a day, or a number of days. PLO does not provide paid leave in amounts less than a day, such as for half days or a few hours a day.
What you need to know:
Contributions
Contributions began on January 1, 2023. The contribution rate for 2023 is 1% of employee wages (up to the Social Security base limit) split between the employee and the employer. The employee contributes 60% of the 1% and the county contributes 40% of the 1%. For example, if an employee's gross pay totals $1,000 dollars, then the tax is 1% of the $1,000, which means the employee pays $6, or 60% of the tax rate, and the county pays $4, or 40%.
Eligibility
Employees are eligible upon hire and experience a qualifying event. Employees must have earned $1,000 in wages in year prior to qualifying event, and must have contributed to PLO through payroll deduction. Job and benefits are protected after 90 consecutive days of employment. For detailed information, see the Family and Medical Leave Policy HR-12.
Qualifying leave reasons:
- Care for and bond with a child in the first year after birth, adoption, or placement in home through foster care
- Care for family members with a serious health condition
- Medical leave when you have your own serious health condition
- Safe leave for yourself or your child if you or your child are survivors of sexual assault, domestic violence, harassment, or stalking.
Applying for Leave
Step 1. Request protected leave of absence from Deschutes County.
When the leave is foreseeable, the employee must apply for leave at least thirty (30) calendar days in advance of the leave by completing and providing to the county a Protected Leave Information and Request Form, available below under Supporting Documents. Employees applying for PLO benefits must also notify the state within its established time frames to avoid a possible reduction in the PLO benefit.
Step 2. Request Paid Leave Oregon benefits directly through the state.
More information and how to apply through the state for PLO benefits, visit: https://paidleave.oregon.gov/.
Use of Accrued Leave and PLO
Employees who request protected leave from the county and who also apply for PLO through the PLO website may elect to reserve their accrued leave for use after their return from leave, or may use a portion of their leave, up to the amount of their regularly scheduled hours for the days they are on leave. Employees must make their accrued paid leave election for each leave bank during the payroll period in which they wish to use the hours. Any period of absence when the employee is not using any leave accruals will be considered an unpaid leave of absence.
Impact on Earning Paid Leave Accruals
If an employee is approved for PLO benefits, they will be on unpaid leave from Deschutes County for the period of time that they are not using their own paid leave accruals. Employees do not earn accrued leave on unpaid leave hours.
Expected Time Frame to Receive PLO Benefits
The Oregon Employment Department states that they will make a reasonable effort to issue the first payment of benefits within two weeks after approving the claim. An employee’s regular salary will not be paid when on leave under PLO, even if their PLO benefit has not yet been received.
Impact on PERS Service Credit
PLO-provided benefits are not considered subject salary for PERS. This means that no contributions will be paid into an employee’s Individual Account Program (IAP.) In addition, PERS will consider an employee on a leave of absence if they have unpaid leave “in the major fraction of a month,” defined as unpaid leave for 11 or more business days in a month. If an employee is on unpaid leave for 11 or more business days, they will not receive PERS service credit for the month.
Impact on Taxability
PLO employee contributions are deducted after-tax and do not reduce an employee’s taxable income. PLO benefits are taxable. Taxes will not be automatically withheld from PLO benefits.