Instead of over-paying into the State Unemployment system each year, NAO members have the option of joining the Unemployment Services Trust (UST).

When you join UST and opt out of the state unemployment tax system to become a “direct reimbursing” employer, you save money by reimbursing the state only for unemployment benefits paid out, instead of paying quarterly taxes per employed. Funds paid into the state tax system are gone as soon as the check is sent, whether or not you have unemployment claims filed against your organization.


Up to 50% reduction in your unemployment tax rate in the first two years. After that, you can continue with reduced contributions each year since you will only pay dollar-for-dollar for your own unemployment claims, per federal law.

What Is UST?

UST is a Grantor Trust with the sole purpose of lowering unemployment costs for its members. UST is managed and owned by its member nonprofit organizations.

Who Is Eligible?

501(c)(3) organizations with ten or more employees

Does It Affect My Employees?

Your employees continue to access unemployment benefits through the state. No eligibility or benefits levels change.

Get Started

Contact or 503-239-4001, ext. 127 for a savings quote request.

More Information

Pros & Cons of Becoming a Direct Reimburser
Comparison of 501(c)(3) Cost Options
Frequently Asked Questions
About the Unemployment Services Trust

This benefit is for 501(c)(3) organizational members only.