15 chapters · 1,215 sections in this title.
ORS 657.005 Short title
0.1K chars
This chapter shall be known and may be cited as the Employment Department Law. [Amended by 1959 c.583 §14; 1993 c.344 §2]
ORS 657.007 Conflict with state law
0.1K chars
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]
ORS 657.008 Savings provision; notice to Legislative Counsel of nonconforming law
0.6K chars
(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 Un…
ORS 657.010 General definitions
6.9K chars
As used in this chapter, unless the context requires otherwise: (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 y…
ORS 657.015 Employee
0.6K chars
As used in this chapter, unless the context requires otherwise: (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…
ORS 657.020 Employing unit
1.4K chars
(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 …
ORS 657.025 Employer
1.1K chars
(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 units total pay…
ORS 657.030 Employment generally; educational, hospital, nursing, student service exclusions
3.7K chars
(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…
ORS 657.035 Employment; effect of place of performance of service
4.0K chars
(1) The term employment includes an individuals 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…
ORS 657.040 Employment; when service for pay excluded; independent contractors
0.7K chars
(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 657.043 Employment; golf course caddy service excluded; exceptions
0.5K chars
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…
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
1.7K chars
(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…
ORS 657.045 Employment; agricultural labor excluded; exceptions
5.6K chars
(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…
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
2.1K chars
(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…
ORS 657.047 Employment; transportation of logs, poles and piling and lessor of for-hire carriers excluded; exceptions
1.1K chars
(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…
ORS 657.050 Employment; domestic service, child care service and certain service not in course of employers trade excluded; exceptions
1.3K chars
(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 …
ORS 657.053 Employment; certain service on fishing boat excluded
1.0K chars
(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…
ORS 657.056 Employment; maritime service
1.3K chars
(1) Employment includes an individuals 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…
ORS 657.060 Employment; family service and foster care excluded
0.4K chars
(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…
ORS 657.065 Employment; governmental service excluded; exceptions
2.6K chars
(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…
ORS 657.067 Employment; community work and training programs excluded; work study, work experience and work incentive programs excluded; exceptions
1.1K chars
(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…
ORS 657.072 Employment; certain nonprofit services excluded
0.6K chars
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 …
ORS 657.075 Employment; service under Railroad Unemployment Insurance Act excluded
0.1K chars
Employment does not include service performed under the Railroad Unemployment Insurance Act (52 Stat. 1094).
ORS 657.078 Employment; stringer, correspondent and photographer services for media excluded
0.6K chars
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…
ORS 657.080 Employment; news delivery service excluded
0.5K chars
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…
ORS 657.085 Employment; service by certain agents, brokers, producers and salespersons excluded
0.3K chars
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…
ORS 657.087 Employment; service by individuals soliciting contracts for home improvements and consumer goods sales excluded
0.6K chars
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…
ORS 657.088 Employment; certain sports officiating services excluded; exceptions
0.8K chars
(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…
ORS 657.090 Employment; petroleum products distributors excluded
0.5K chars
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…
ORS 657.091 Employment; food product demonstrators excluded
0.4K chars
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…
ORS 657.092 Employment; nonprofit organization employees and contestants excluded
1.8K chars
(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…
ORS 657.093 Employment; certain services provided in exchange for ski passes excluded
0.4K chars
(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)…
ORS 657.094 Employment; down-river boating activities excluded
0.5K chars
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…
ORS 657.095 Payroll
1.5K chars
(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…
ORS 657.097 Political subdivision
0.3K chars
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]
ORS 657.100 When individual deemed unemployed; exclusions; rules
1.3K chars
(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…
ORS 657.105 Wages; generally
0.6K chars
(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…
ORS 657.115 Wages; exclusion of fringe benefits
1.2K chars
(1) Wages does not include the amount of any payment made to, or on behalf of, an individual or any of the individuals dependents on account of: (a) Retirement. (b) Sickness or accident disability under a workers compensation law. (c) Medical or hospitalization expenses in co…
ORS 657.117 Wages; inclusion of federal taxes and tips
0.4K chars
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…
ORS 657.120 Wages; exclusion of retirement benefits
0.3K chars
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]
ORS 657.125 Wages; exclusion of disability benefits
0.4K chars
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…
ORS 657.130 Wages; exclusion of payments from certain trusts and annuities
0.6K chars
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 individuals 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…
ORS 657.135 Wages; exclusion of payments to persons over 65
0.3K chars
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…
ORS 657.140 Wages; exclusion of assistance to individuals under community work and training program
0.3K chars
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 …
ORS 657.142 Inclusion of split week in calendar quarter; rules
0.2K chars
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)
ORS 657.144 Notice to individual of effect of filing claim for benefits; earned income tax credits
1.4K chars
(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…
ORS 657.146 Withholding from benefits for tax purposes; rules
1.4K chars
(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…
ORS 657.148 Compliance with federal requirements for collection and payment of federal taxes
0.4K chars
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…
ORS 657.150 Amount of benefits; length of employment and wages necessary to qualify for benefits; rules
6.3K chars
(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 individuals work in subject employment in the base year as provided in this section. (2)(a) To qualify for benefits an individual must have…
ORS 657.152 Adjusting benefits to even dollar amounts
0.2K chars
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]