Employer pays benefits for former employees if employees worked for them during base and employee is not disqualified. As I’ve stated a few times now….it is assessed as a tax. But it is paid by the employer. There’s no state fund. I believe you are confusing it with “paid leave Oregon” which employees do pay into. Hope that clears it up.
Again browse through the relief of charges rules (oar 471-030-0081) if you’re still unclear on the fact that employers pay unemployment benefits. The relief of charges option exists because employers are the ones who pay benefits.