Main Office
1212 Court St NE
Salem, OR 97301
Phone: 503-763-3800
Fax: 503-763-3900
Claims Office
PO Box 1469
Lake Oswego, OR 97035
Phone: 503-763-3875
Fax: 503-763-3901
Legal Office
280 Liberty St SE
Suite 206
Salem, OR 97301
Phone: 503-779-1070
Fax: 503-779-2716
CIS is a member service of the League of Oregon Cities and Association of Oregon Counties

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Each year around mid-July to mid-August, CIS members receive a year-end audit form
on which actual employee and assumed volunteer payroll is reported for the coverage
year that ended on June 30. Questions always arise regarding what is to be included
in and excluded from subject payroll. Subject payroll refers to the net payroll
subject to payroll reporting after allowable exclusions and reportable inclusions.
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Include as Subject Payroll
Exclude from Subject Payroll
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