Title 51, Labor and Employment; Unlawful Discrimination

(1) As used in this chapter, unless the context requires otherwise, “employing unit” means: (a) Any individual or type of organization, including any partnership, association, limited liability company, limited liability partnership, trust, estate, joint stock company, insurance …

(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 pay…

(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, wri…

(1) The term “employment” includes an individual’s entire service, performed within, or both within and without, this state if: (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 com…

(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 …

“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 appl…

(1) As used in this chapter, “employment” does not include service performed for: (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 corpora…

(1) “Employment” does not include agricultural labor unless such labor is performed after December 31, 1977, for an employing unit who: (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 indi…

(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 leas…

(1) As used in this chapter, “employment” does not include: (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 carrie…

(1) As used in this chapter, “employment” does not include: (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 …

(1) As used in this section: (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…

(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 opera…

(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. (2) “Employment” does not include service performed as foster care parents cert…

(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 in…

(1) As used in this chapter, “employment” does not include service performed or participation by applicants, recipients, beneficiaries, participants, trainees or volunteers: (a) In a community work and training program, as defined in ORS 411.855. (b) In an unemployment work-relie…

“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 …

“Employment” does not include service performed under the Railroad Unemployment Insurance Act (52 Stat. 1094).

“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 th…

“Employment” does not include service performed by an individual: (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 who…

“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 19…

“Employment” does not include service performed: (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 contrac…

(1) As used in this chapter, “employment” does not include officiating services performed by individuals in recreational, interscholastic or intercollegiate sporting events or contests. (2) As used in this section: (a) “Officiating services” means overseeing the play of a sportin…

“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 pa…

“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 direc…

(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 symp…

(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. (2) The provisions of subsection (1)…

“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 a…

(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 e…

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]

(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 paya…

(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…

(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: (a) Retirement. (b) Sickness or accident disability under a workers’ compensation law. (c) Medical or hospitalization expenses in co…

“Wages” as used in ORS 657.105 includes: (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…

“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]

“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 afte…

“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: (1) From or to a trust exempt from tax under section 401(a) of the United States Code at the time of such pa…

“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. [Ame…

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 …

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] BENEFITS AND CLAIMS (Income Tax Matters)

(1) An individual filing a new claim for benefits under this chapter shall, at the time the claim is filed with the Employment Department, be advised that: (a) Benefits are subject to federal and state income tax; (b) Federal and state law may require that a recipient of benefits…

(1) A claimant may elect to have an amount withheld from benefits otherwise payable to the claimant. (2) An election made under this section shall be on such form and in such manner as prescribed by the Employment Department. (3) A claimant making an election under this section m…

For purposes of ORS 657.144 (1) and 657.146, the Employment Department shall follow the procedures and regulations adopted by the United States Department of Labor and the federal Internal Revenue Service that relate to the collection and payment of federal income tax withholding…

(1) An individual shall be paid benefits for weeks during the benefit year in an amount that is to be determined by taking into account the individual’s work in subject employment in the base year as provided in this section. (2)(a) To qualify for benefits an individual must have…

Notwithstanding any other provision of this chapter to the contrary, any amount of unemployment compensation payable to any individual for any week if not an even dollar amount, shall be rounded to the next lower full dollar amount. [1983 c.51 §4]