Oregon Administrative Code

471-030-0220 Economically Distressed Worker Training (1) As used in House Bill 3483, Enrolled Oregon 2009 Regular Session, and this rule: (a) A “high-demand occupation” means one for which there are, or are expected to be reasonable employment opportunities in the area, or opport…

471-030-0225 Extended Benefits Look Back As used in ORS 657.321 to ORS 657.329, when an individual’s benefit year ends before the start of an Extended Benefits period and federal law provides funding greater than 50% of Extended Benefits, the Director shall allow for an eligibili…

471-030-0235 Self-employment Assistance Program (1) As used in ORS 657.158(1)(b), “entrepreneurial training” means training that will develop skills in organizing, operating, and assuming the risk for a business venture. (2) As used in ORS 657.158(3)(d), “full-time basis” means 4…

471-030-0320 Recovery by Offset of Overpaid Benefits and Recovery Periods (1) The effective date of this rule is June 23, 2024. (2) This rule addresses the percentage of future weekly benefits that may be offset pursuant to Oregon Revised Statute (ORS) 657.215, 657.310, and ORS 6…

471-031-0005 Payroll Records (1) Every employing unit, as defined by ORS 657.020, shall maintain a payroll record of individuals performing services for it. The payroll record shall show the total payroll of the employing unit by calendar quarter and with respect to each individu…

471-031-0010 Posting of Notices By Employers Each subject employer shall post, in a place conspicuous to all employees, a notice provided by the Employment Department stating that the employer is subject to the Employment Department Law. Statutory/Other Authority: ORS 657 Statute…

471-031-0015 Corporate Officer and Shareholder Dividends as Wages Remuneration means and includes any payments, which includes dividends paid to a corporate officer or shareholder to the extent that they are reasonable compensation for services performed for the corporation. Stat…

471-031-0017 Corporate Officer/Director Election (1) For the purposes of ORS 657.044, the term "substantial ownership" means each corporate officer owns at least ten percent of the corporation and the total ownership of the corporation among those officers being excluded is at le…

471-031-0020 Incidental Expense of Employees Moneys allowed to employees to reimburse them for expenses of meals in the event employees are required to perform work after their regular office hours and amounts paid to employees to reimburse them for traveling or other expenses ac…

471-031-0025 Pensions An individual receiving a pension from a former employer shall not be considered an employee of that employer and the amount of the pension is not wages. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.095 & 657.105 - 657.140 History: …

471-031-0030 Jury Pay Compensation, reimbursement, fees, lodging, meals, or other remuneration paid or provided to an individual for services performed as juror are not wages. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.095 & 657.105 - 657.140 History: …

471-031-0035 Bonuses, Fees, and Prizes Bonuses, fees, and prizes are wages if paid or given by the employer to an employee as compensation, reward, or added remuneration for services covered by the Employment Department Law. Bonuses, fees, and prizes shall be included in the payr…

471-031-0040 Accident Compensation When an employer continues the payment of wages during a disability period, or pays to the employee all or part of the difference between benefits or compensation received from an insurance carrier or State Accident Insurance Fund and the employ…

471-031-0045 Dismissal and Separation Allowances, Vacation Pay, Holiday Pay, and Guaranteed Wage Payments (1) Remuneration paid as a dismissal or separation allowance, vacation pay, holiday pay, or guaranteed wage is “wages.” (2) For purposes of ORS 657.085 and 657.087, employmen…

471-031-0050 Gifts Gifts, other than tips or gratuities, received by an employee during the course of employment from persons other than the employer are not wages. The Director, however, reserves the right, based on the facts in each particular case, to determine whether or not …

471-031-0055 Remuneration Other than Cash (1) Subject to the provisions of section (2), the term "wages" includes the cash value of all remuneration paid in any medium other than cash, except for agricultural labor and domestic service and the specific exemptions enumerated in OR…

471-031-0060 Payments by an Employer to Persons in the Military Service Payments made by an employer voluntarily and without contractual obligation, to or in behalf of a person for periods during which such person performs military services in the Army, Navy, Air Forces, National…

471-031-0065 Employer Elections to Cover Multi-State Workers (1) Employer elections to cover Multi-State workers shall be in accordance with the procedures, terms, and requirements of the Interstate Reciprocal Coverage Agreement. (2) The Manager of Tax is authorized to approve or…

471-031-0067 One Percent Penalty (1) The Director of the Employment Department shall assess the penalty authorized by ORS 657.457 and mail notice of the assessment of such penalty to the employer's last known address as shown in the Employment Department's records on or before Oc…

471-031-0070 Taxes (1) All employers shall make and file a quarterly tax report except domestic employers, who may report annually. Reports shall be made upon forms provided by the Director. Quarterly taxes shall be payable for each calendar quarter with respect to wages paid wit…

471-031-0072 Application of Payments (1) Except as otherwise provided by statute, or directed by a court of competent jurisdiction, payments made to the Employment Department by or on behalf of an employer for taxes; and legal fees, penalties and interest related to taxes; in acc…

471-031-0075 Appointment of an Agent to Act on Behalf of a Group of Employers (1) Employers who are engaged in substantially similar operations, and rotationally employ the same group of employees in employment during the course of a year may: (a) Pool their employment experience…

471-031-0076 Common Paymaster (1) As provided in ORS 657.477, a common paymaster established for a group of related corporations is any member thereof that disburses remuneration to employees of two or more of those corporations on their behalf. However, the common paymaster is n…

471-031-0077 Coemployment/Payrolling An employing unit may not report the payroll of any other separate employing unit, unless done so under an authorized Common Paymaster plan as set forth in ORS 657.477. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.610…

471-031-0080 Tax Compromise Policy (1) It shall be the policy of the Director to compromise tax claims pursuant to the provisions of ORS 657.515(7) where it appears that such action would be in the best interests of all parties involved and the statutory criteria for a settlement…

471-031-0085 Employer Wages and Hours of Work Report (1) In addition to the quarterly tax report and payment as provided in these rules, each employer shall file an employer's quarterly report of employees' wages and hours of work on forms as required by ORS 657.571 and such othe…

471-031-0095 Approval of Work Experience Programs (1) The Director may approve a program of instruction which combines academic instruction with work experience if it meets the requirements of ORS 657.030(3)(d). (2) The Director shall revoke the approval of a program of an instit…

471-031-0105 Student Employment For purposes of ORS 657.030(3)(a) the term “student” does not include a student enrolled in a college or university if such student is: (1) An undergraduate student enrolled in courses totaling less than 12 credit hours; (2) A graduate student enro…

471-031-0110 Action at Law, Verification, Liens, Distraint Warrants The Assistant Director for UI Programs, Manager of Tax, or other person designated by the Director is authorized for and on behalf of the Director to: (1) Verify all pleadings filed in actions at law, and to perf…

471-031-0120 Christmas Tree Farms Services performed in connection with the planting, cutting, and transporting of Christmas trees from uncultivated land or forest do not constitute agricultural labor. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.045 His…

471-031-0125 In-Home Sales For the purposes of ORS 657.087(2), “In-person solicitation” means a face-to-face contact at the customer’s residence and does not include mail, telephone or other non-personal contacts. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS…

471-031-0130 Domestic Service (1) For purposes of ORS 657.050(1) “domestic service” means general services of a household nature in or about a private home, including, but not limited to: services performed by cooks, waiters/waitresses, butlers, housekeepers, child monitors, gene…

471-031-0135 Participants of Federal Training Programs In accordance with ORS 657.067(2), “employment” includes services performed by an individual as a participant in an on-the-job training (OJT) program of the Work Incentive Program. Statutory/Other Authority: ORS 657 Statutes/…

471-031-0139 Employing Enterprise and Prohibited Activities (1) As used in Chapter 657, an employing enterprise is a business, including all of the component parts of the business necessary to carry out day-to-day operations. Formation of a distinct legal entity for any component…

471-031-0140 Transfer of Experience Determination, Tax Rate, Consolidation (1) For purposes of ORS 657.480, an employing unit is a total successor to the experience of an employing enterprise when all or substantially all of the components parts of the employing enterprise are tr…

471-031-0141 Partial Transfer of Experience (1) Under ORS 657.480(1) A new or existing employing unit is a partial successor to the experience of an employing enterprise when an identifiable and segregable portion of the employing enterprise is transferred to or otherwise acquire…

471-031-0142 Acquiring an Employing Entity: Active or Inactive (1) When an employer begins business and has or expects to have payroll for employees, or when the Tax Section makes a determination that a business has or expects to have payroll for employees, the Employment Departm…

471-031-0145 Continuous Jurisdiction In accordance with the provisions of subsection (2) of ORS 657.676, the following employees are designated by the Director as having the authority to act for and in the name of the Director in matters of reconsideration and correction of deter…

471-031-0151 Failure to File Reports or Pay Tax — Good Cause (1) As used in ORS 657.457, 657.552, and 657.663 "good cause" will be found to exist when the employer establishes by satisfactory evidence that factors or circumstances beyond the employer's reasonable control caused t…

471-031-0155 Investigatory Subpoenas (1) Tax auditors or their supervisors may issue and cause to be served subpoenas which compel the attendance of witnesses and/or order the production of any books, papers, contracts, accounts, records, documents or other physical evidence in t…

471-031-0160 Computation of Excess Wages Excluded remuneration under ORS 657.095 shall be computed for each employing unit exclusively on the basis of its own payroll unless: (1) ORS 657.480 requires two or more employing units to be treated as if there had been no change in owne…

471-031-0175 Agricultural Employment (1) If agricultural services for an employing unit are determined to be employment under ORS 657.045 at any time during a calendar year, that employing unit shall be an employer liable for taxes on all cash remuneration paid for such services …

471-031-0181 Independent Contractor (1) Purpose of Rule. The Landscape Contractors Board, Department of Revenue, Department of Consumer and Business Services, Employment Department, and Construction Contractors Board must adopt rules together to carry out ORS 670.600. 670.600 def…

471-031-0185 Indian Tribes As used in ORS 657.020, 657.043, 657.044, 657.047, 657.048, 657.050, 657.065, 657.167, 657.221, 657.333, 657.425, 657.505, 657.506 and 657.840, the term "Indian tribe" means any Indian tribe, band, nation, or other organized group or community which is …

471-031-0190 Shopping News For the purposes of ORS 657.080(1), “shopping news” includes, but is not limited to, publications that consist primarily of classified ads and/or coupons and does not include publications that are primarily phone listings. Statutory/Other Authority: ORS…

471-031-0195 Horticultural Commodity (1) For purposes of ORS 657.045(3)(a), “horticultural commodity” means a product resulting from the services performed by a farm worker including: the planting, cultivating, propagating, harvesting, handling, and delivering to storage or to ma…

471-031-0205 Cafeteria Plans Employee benefits paid through a cafeteria plan, as defined in the Internal Revenue Code (IRC) Section 125, are not included in wages if listed as excluded in ORS 657.115, even if paid through a payroll deduction. Statutory/Other Authority: ORS 657.61…

471-031-0210 Bond or Deposit (1) For the purposes of ORS 657.507(1), the director or an authorized representative may demand a bond or deposit to protect the Unemployment Compensation Trust Fund balance when the director or an authorized representative has determined that there i…

471-031-0215 Registered Domestic Partnerships For the purposes of ORS Chapter 657, “spouse” includes any person in a registered domestic partnership considered valid under the laws of the State of Oregon. Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657.…

471-031-0220 Franchisee (1) A “franchisee” means an individual or business entity that has a franchise license from the owner of a trademark, or trade name permitting another to sell a product, or service under that name or mark. (2) Individuals or business entities who provide p…