301 sections in this chapter.
ORS 657.005 Short title. This chapter shall be known and may be cited as the Employment Department Law. [Amended by 1959 c.583 §14; 1993 c.344 §2]
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[Repealed or reserved.]
ORS 657.007 Conflict with state law. For purposes of this chapter, if any provision of state law conflicts with any provision of this chapter, this chapter shall control. [2009 c.115 §2]
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[Repealed or reserved.]
ORS 657.008 Savings provision; notice to Legislative Counsel of nonconforming law. (1) If the United States Secretary of Labor serves notice that the provisions of any section of this chapter, any amendment to any section of this chapter or rules adopted under any section of this chapter fail to meet the requirements of the Social Security Act or the Federal Unemployment Tax Act, the nonconforming provisions or rules shall no longer be of any force or effect
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(2) The Director of the Employment Department shall notify the Legislative Counsel as soon as practicable after receipt of the notice described in subsection (1) of this section. [2025 c.43 §8] DEFINITIONS
ORS 657.010 General definitions. As used in this chapter, unless the context requires otherwise
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(1) “Base year” means the first four of the last five completed calendar quarters preceding the benefit year. (2) “Benefits” means the money allowances payable to unemployed persons under this chapter. (3) “Benefit year” means a period of 52 consecutive weeks commencing with the …
ORS 657.015 Employee. As used in this chapter, unless the context requires otherwise
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(1) “Employee” means any person, including noncitizens and minors, employed for remuneration or under any contract of hire, written or oral, express or implied, by an employer subject to this chapter in an employment subject to this chapter. (2) “Employee” does not include a pers…
ORS 657.020 Employing unit. (1) As used in this chapter, unless the context requires otherwise, “employing unit” means
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(a) Any individual or type of organization, including any partnership, association, limited liability company, limited liability partnership, trust, estate, joint stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy,…
ORS 657.025 Employer. (1) As used in this chapter, unless the context requires otherwise, “employer” means any employing unit which employs one or more individuals in an employment subject to this chapter in each of 18 separate weeks during any calendar year, or in which the employing unit’s total payroll during any calendar quarter amounts to $1,000 or more
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(2) Whenever any helper, assistant or employee of an employer engages any other person in the work that the helper, assistant or employee is doing for the employer, with the employer’s actual, constructive or implied knowledge, the employer shall, for all purposes of this chapter…
ORS 657.030 Employment generally; educational, hospital, nursing, student service exclusions. (1) As used in this chapter, except as provided in ORS 657.035, 657.040 and 657.043 to 657.094, “employment” means service for an employer, including service in interstate commerce, within or outside the United States, performed for remuneration or under any contract of hire, written or oral, express or implied
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(2) Notwithstanding any other provisions of this chapter, “employment” includes service that is: (a) Subject to the tax imposed by the Federal Unemployment Tax Act; or (b) Required to be covered under this chapter as a condition for employers to receive a full tax credit against …
ORS 657.035 Employment; effect of place of performance of service. (1) The term “employment” includes an individual’s entire service, performed within, or both within and without, this state if
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(a) The service is localized in this state; or (b) The service is not localized in any state, and such service is not covered under the unemployment compensation law of any other state, the Virgin Islands or Canada, and (A) The base of operations is in this state, or if there is …
ORS 657.040 Employment; when service for pay excluded; independent contractors. (1) Services performed by an individual for remuneration are deemed to be employment subject to this chapter unless and until it is shown to the satisfaction of the Director of the Employment Department that the individual is an independent contractor, as that term is defined in ORS 670.600
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(2) A finding that an individual performed services for an employing unit and earned less than the minimum amount necessary to qualify for benefits under ORS 657.150 based on earnings from that employing unit may not be considered in determining whether the service is employment …
ORS 657.042 [1981 c.895 §3; 1983 c.579 §1; repealed by 1989 c.762 §8 and 1989 c.870 §14]
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[Repealed or reserved.]
ORS 657.043 Employment; golf course caddy service excluded; exceptions. “Employment” does not include service performed by a person as a caddy at a golf course in an established program for the training and supervision of caddies under the direction of a person who is an employee of the golf course. However, the provisions of this section do not apply to services performed for
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(1) A nonprofit employing unit; (2) This state; (3) A political subdivision of this state; or (4) An Indian tribe. [1993 c.494 §4; 2001 c.572 §2; 2005 c.218 §8]
ORS 657.044 Employment; service by partners and corporate officers and directors who are family members and by certain sole corporate officers and directors excluded; election; exceptions. (1) As used in this chapter, “employment” does not include service performed for
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(a) A corporation by corporate officers who: (A) Are directors of the corporation; (B) Have a substantial ownership interest in the corporation; and (C) Are members of the same family. (b) A corporation by an individual who is the sole corporate officer and director of the corpor…
ORS 657.045 Employment; agricultural labor excluded; exceptions. (1) “Employment” does not include agricultural labor unless such labor is performed after December 31, 1977, for an employing unit who
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(a) During any calendar quarter in the current calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor; or (b) On each of 20 days during the current calendar year or the preceding calendar year, each …
ORS 657.046 Employment; operation of taxicab or passenger vehicle for nonemergency medical transportation by owner or lessee of vehicle for entity operated by board of owner-operators; exceptions. (1) As used in this chapter, “employment” does not include service performed in the operation of a passenger motor vehicle that is operated as a taxicab or a passenger motor vehicle that is operated for nonemergency medical transportation, by a person who has an ownership or leasehold interest in the passenger motor vehicle, for an entity that is operated by a board of owner-operators elected by the members of the entity
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(2) As used in this section: (a) “Leasehold” has the meaning given that term in ORS 656.027 (27). (b) “Passenger motor vehicle that is operated as a taxicab” means a vehicle that: (A) Has a passenger seating capacity of at least three persons and not more than seven persons; (B) …
ORS 657.047 Employment; transportation of logs, poles and piling and lessor of for-hire carriers excluded; exceptions. (1) As used in this chapter, “employment” does not include
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(a) Transportation by motor vehicle of logs, poles and piling by any person who both furnishes and maintains the vehicle used in such transportation; or (b) Transportation performed by motor vehicle for a for-hire carrier by any person that leases their equipment to a for-hire ca…
ORS 657.048 [1997 c.294 §2; 2001 c.572 §5; 2005 c.218 §11; repealed by 2021 c.453 §17]
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[Repealed or reserved.]
ORS 657.050 Employment; domestic service, child care service and certain service not in course of employer’s trade excluded; exceptions. (1) As used in this chapter, “employment” does not include
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(a) Domestic service performed in a private home, local college club or local chapter of a college fraternity or sorority, unless the domestic service is performed for an employing unit that paid to individuals employed in the domestic service cash remuneration of $1,000 or more …
ORS 657.053 Employment; certain service on fishing boat excluded. (1) As used in this section
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(a) “Fish” includes fish or other forms of aquatic animal life. (b) “Boat” includes one or, in the case of a fishing operation, more than one boat. (2) “Employment” does not include service performed by an individual on a boat engaged in catching fish under an arrangement with th…
ORS 657.055 [Amended by 1959 c.405 §4; repealed by 1961 c.349 §3]
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[Repealed or reserved.]
ORS 657.056 Employment; maritime service. (1) “Employment” includes an individual’s entire service as an officer or member of a crew of an American vessel wherever performed and whether in intrastate or interstate or foreign commerce, if the employer maintains within this state at the beginning of the pay period an operating office from which the operations of the vessel are ordinarily and regularly supervised, managed, directed and controlled
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(2) The term “employment” shall not include: (a) Services performed as an officer or member of the crew of a vessel not an American vessel; or (b) Services performed by an individual not a United States citizen on or in connection with an American vessel under a contract of servi…
ORS 657.060 Employment; family service and foster care excluded. (1) “Employment” does not include service performed by a person in the employ of a son, daughter, or spouse, and service performed by a child under the age of 18 in the employ of the father or mother
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(2) “Employment” does not include service performed as foster care parents certified by the Department of Human Services or approved by a child-caring agency as defined in ORS 418.205. [Amended by 1975 c.334 §1; 1987 c.857 §1; 2016 c.106 §55]
ORS 657.065 Employment; governmental service excluded; exceptions. (1) “Employment” does not include service performed in the employ of the United States Government or any instrumentality of the United States, except that if the Congress of the United States permits states to require any instrumentalities of the United States to make payments into an unemployment fund under a state unemployment insurance law, then, to the extent permitted by Congress, and after the date such permission becomes effective, this chapter shall be effective as to such instrumentalities and as to services performed for such instrumentalities in the same manner, to the same extent and on the same terms as to all other employers, employing units, individuals and services. However, if this state is not certified by the Secretary of Labor under section 3304(c) of title 26, United States Code, for any year, then the payments required of such instrumentalities with respect to such year shall be deemed to have been erroneously collected within the meaning of ORS 657.510 and shall be refunded by the Director of the Employment Department from the fund in accordance with ORS 657.510
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(2) “Employment” does not include services that are performed in the employ of the state, any political subdivision or instrumentality of the state or an Indian tribe: (a) As an elected public official. (b) In a position that, under or pursuant to laws of this state or tribal law…
ORS 657.067 Employment; community work and training programs excluded; work study, work experience and work incentive programs excluded; exceptions. (1) As used in this chapter, “employment” does not include service performed or participation by applicants, recipients, beneficiaries, participants, trainees or volunteers
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(a) In a community work and training program, as defined in ORS 411.855. (b) In an unemployment work-relief or work-training program when the program is within the meaning of section 3309(b)(5) of the Federal Unemployment Tax Act, as amended. (c) In the Work Incentive Program, Ti…
ORS 657.070 [Repealed by 1971 c.463 §20]
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[Repealed or reserved.]
ORS 657.072 Employment; certain nonprofit services excluded. “Employment” does not include service performed for a nonprofit employing unit by an individual receiving rehabilitation or remunerative work in a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury, or providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market. [1971 c.463 §4; 1973 c.118 §1; 1977 c.446 §4; 1999 c.59 §196; 2005 c.218 §1]
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[Repealed or reserved.]
ORS 657.075 Employment; service under Railroad Unemployment Insurance Act excluded. “Employment” does not include service performed under the Railroad Unemployment Insurance Act (52 Stat. 1094)
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[Repealed or reserved.]
ORS 657.078 Employment; stringer, correspondent and photographer services for media excluded. “Employment” does not include services performed by an individual as a stringer, correspondent or photographer, for print or broadcast media, who submits information, stories or pictures by the piece or at a flat rate to newspapers, special publications, television or radio if the individual is free from direction and control over the means and manner of providing the services. However, this section does not apply to services performed for a nonprofit employing unit for this state, for a political subdivision of this state or for an Indian tribe. [2005 c.533 §9; 2007 c.71 §208]
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[Repealed or reserved.]
ORS 657.080 Employment; news delivery service excluded. “Employment” does not include service performed by an individual
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(1) In the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution. (2) In the delivery or distribution of newspapers whose remuneration primarily consists of the difference between the a…
ORS 657.085 Employment; service by certain agents, brokers, producers and salespersons excluded. “Employment” does not include service performed by any person as a newspaper advertising salesperson, real estate broker, principal real estate broker, insurance producer or securities salesperson or agent to the extent that the person is compensated by commission. [Amended by 1965 c.131 §1; 1979 c.521 §2; 2001 c.300 §55; 2003 c.364 §53]
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[Repealed or reserved.]
ORS 657.087 Employment; service by individuals soliciting contracts for home improvements and consumer goods sales excluded. “Employment” does not include service performed
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(1) By individuals soliciting contracts for home improvements including roofing, siding and alterations of private homes to the extent that the remuneration consists of commissions, or a share of the profit realized on each contract; or (2) By individuals to the extent that the c…
ORS 657.088 Employment; certain sports officiating services excluded; exceptions. (1) As used in this chapter, “employment” does not include officiating services performed by individuals in recreational, interscholastic or intercollegiate sporting events or contests
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(2) As used in this section: (a) “Officiating services” means overseeing the play of a sporting event or contest, judging whether the rules are being followed and penalizing participants for infringing the rules. (b) “Sporting event or contest” means any sporting competition in w…
ORS 657.090 Employment; petroleum products distributors excluded. “Employment” does not include service performed by an individual or partnership in the wholesale distribution of petroleum products whose remuneration for such service primarily consists of the difference between the amount the individual or partnership pays or is obligated to pay for the petroleum products and the amount the individual or partnership receives or is entitled to receive from the sale thereof or whose remuneration for such service primarily consists of commissions. [Amended by 1961 c.252 §7]
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[Repealed or reserved.]
ORS 657.091 Employment; food product demonstrators excluded. “Employment” does not include service performed by individuals who, on a temporary, part-time basis, demonstrate or give away samples of food products, as part of an advertising or sales promotion for the product, in stores that sell food at retail and who are not otherwise directly employed by the manufacturer, distributor or retailer. [1987 c.891 §2]
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[Repealed or reserved.]
ORS 657.092 Employment; nonprofit organization employees and contestants excluded. (1) “Employment” does not include service performed by an individual as a director, designer, performer, musician, technical crew member, house or business person, contestant, beauty queen or member of a court for or on behalf of a nonprofit organization in connection with a symphony, opera, play, pageant, festival, rodeo or similar event operated by such organization when the remuneration for such service consists solely of a gratuity, prize, scholarship or reimbursement of expenses
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(2) As used in this section: (a) “Contestant” means a person competing in a competition in a pageant, festival, rodeo or similar event. (b) “Gratuity” means a voluntary return for a service and does not include commissions or other amounts paid pursuant to an agreement reached at…
ORS 657.093 Employment; certain services provided in exchange for ski passes excluded. (1) As used in this chapter, “employment” does not include service provided in conjunction with skiing activities or events for a nonprofit employing unit by a person who receives no remuneration other than ski passes for the service provided
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(2) The provisions of subsection (1) of this section apply only to the extent permitted by 26 U.S.C. 3306(c)(10)(A). [2008 c.32 §5]
ORS 657.094 Employment; down-river boating activities excluded. “Employment” does not include service performed by an individual in connection with the transportation of the public for recreational down-river boating activities on the waters of this state pursuant to a federal permit when the person furnishes the equipment necessary for the activity. As used in this section, “recreational down-river boating activities” means those boating activities for the purpose of recreational fishing, swimming or sightseeing utilizing a float craft with oars or paddles as the primary source of power. [1981 c.444 §3]
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[Repealed or reserved.]
ORS 657.095 Payroll. (1) As used in this chapter, unless the context requires otherwise, “payroll” means all wages paid to employees in any employment subject to this chapter. However, for payroll tax purposes pursuant to this chapter, “wages” excludes remuneration received by an employee from each employer in any calendar year that is in excess of an amount obtained by multiplying the average annual wage for the second preceding calendar year by 0.80 and rounding the result to the nearest multiple of $100. The average annual wage shall be determined by dividing the total wages paid by subject employers during the year by the average monthly employment reported by subject employers for the year. However, a payroll, as calculated pursuant to this section, may not in any year be less than the amount in effect during the preceding calendar year
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(2) The remuneration paid by an employer located in this state for work performed in other states by an employee who works part of the time in a calendar year in this and other states shall be included in payroll when the work in the other states is covered by unemployment insura…
ORS 657.097 Political subdivision. As used in this chapter, “political subdivision” means any county, city, district organized for public purposes, or any other political subdivision or public corporation, including any entity organized pursuant to ORS 190.003 to 190.620. [1957 c.682 §5; 1977 c.446 §5]
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[Repealed or reserved.]
ORS 657.100 When individual deemed “unemployed”; exclusions; rules. (1) An individual is deemed “unemployed” in any week during which the individual performs no services and with respect to which no remuneration for services performed is paid or payable to the individual, or in any week of less than full-time work if the remuneration paid or payable to the individual for services performed during the week is less than the individual’s weekly benefit amount
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(2) For the purposes of ORS 657.155 (1), an individual who performs full-time services in any week for an employing unit is not unemployed even though remuneration is neither paid nor payable to the individual for the services performed; however, nothing in this subsection shall …
ORS 657.105 Wages; generally. (1) As used in this chapter, unless the context requires otherwise, and subject to ORS 657.115 to 657.140, “wages” means all remuneration for employment, including the cash value, as determined by the Director of the Employment Department under the regulations of the director, of all remuneration paid in any medium other than cash
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(2) Notwithstanding the provisions of subsection (1) of this section, noncash remuneration paid for services performed in agricultural labor or domestic service shall not be considered remuneration or wages for any purpose under this chapter. [Amended by 1975 c.257 §4; 1977 c.446…
ORS 657.110 [Repealed by 1973 c.300 §15]
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[Repealed or reserved.]
ORS 657.115 Wages; exclusion of fringe benefits. (1) “Wages” does not include the amount of any payment made to, or on behalf of, an individual or any of the individual’s dependents on account of
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(a) Retirement. (b) Sickness or accident disability under a workers’ compensation law. (c) Medical or hospitalization expenses in connection with sickness or accident disability. (d) Death. (e) Dependent care assistance furnished pursuant to a program that meets the requirements …
ORS 657.117 Wages; inclusion of federal taxes and tips. “Wages” as used in ORS 657.105 includes
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(1) The amount of any tax imposed upon an employee and paid by an employer pursuant to sections 3121(a)(6) and 3306(b)(6) of the Internal Revenue Code. (2) Tips reported by the employer pursuant to section 3306 of the Internal Revenue Code. [Amended by 1981 c.77 §9; 1983 c.508 §4…
ORS 657.120 Wages; exclusion of retirement benefits. “Wages” does not include the amount of any payment made by an employing unit on behalf of an individual performing service for it for insurance or annuities, or into a fund, to provide for any such payment, on account of retirement. [Amended by 1981 c.77 §5]
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[Repealed or reserved.]
ORS 657.125 Wages; exclusion of disability benefits. “Wages” does not include the amount of any payment made on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, by an employing unit to, or on behalf of, an individual performing service for it after the expiration of six calendar months following the last calendar month in which the individual worked for such employing unit. [Amended by 1981 c.77 §6]
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[Repealed or reserved.]
ORS 657.130 Wages; exclusion of payments from certain trusts and annuities. “Wages” does not include the amount of any payment made by an employing unit to, or on behalf of, an individual performing service for it, or the individual’s beneficiary
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(1) From or to a trust exempt from tax under section 401(a) of the United States Code at the time of such payment unless such payment is made to an individual performing service for the trust as remuneration for such service and not as a beneficiary of the trust; or (2) Under or …
ORS 657.135 Wages; exclusion of payments to persons over 65. “Wages” does not include the amount of any payment, other than vacation or sick pay, made to an individual after the month in which the individual attains the age of 65 years, if the individual did not work for the employing unit in the period for which such payment is made. [Amended by 1981 c.77 §8]
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[Repealed or reserved.]
ORS 657.140 Wages; exclusion of assistance to individuals under community work and training program. As used in this chapter, “wages” or “remuneration” does not include the amount or value of public assistance provided in cash or in kind in consequence of participation in a community work and training program, as defined in ORS 411.855. [1961 c.631 §7; 1965 c.291 §5; 1967 c.130 §10]
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[Repealed or reserved.]
ORS 657.142 Inclusion of split week in calendar quarter; rules. The Director of the Employment Department may prescribe by rule that a week shall be in, within or during the calendar quarter that includes the greater part of the week. [2021 c.43 §3]
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BENEFITS AND CLAIMS (Income Tax Matters)