justicedao/ipfs_state_laws huggingface dataset:
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 individual shall maintain the following: (a) Name of individual; (b) Social Security Account number; (c) Total remuneration for each pay period, and total remuneration for all pay periods in each calendar quarter, showing separately: (A) All wages not excluded by the Employment Department Law; (B) All wages excluded by Employment Department Law; (C) Cash value of all non-cash remuneration of any nature. (d) Date of each pay period; (e) Date individual was hired, rehired, or returned to work after vacation, illness, temporary layoff, or other; (f) Date individual was terminated; (g) Number of hours worked in each calendar quarter. (2) In addition, an employing unit shall maintain records with respect to each calendar quarter, showing: (a) Date each pay period ends within such calendar quarter; (b) Total wages, by pay periods, ending within such calendar quarter; (c) Total number of employees in each pay period. (3) Employing units are required to keep payroll records containing the information herein prescribed for a period of three calendar years, and furnish such information to the Employment Department upon demand. (4) An employer shall furnish on request a weekly payroll record for the base year of any employee or former employee who has filed a claim for benefits. Such information shall be placed in the mail not later than three days after the receipt of such request. (5) In the event an employer fails to comply with this rule, the claim for benefits may be determined on the basis of available records in the possession of the Employment Department, and the employer’s account charged accordingly. Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657.660 History: ED 1-1998, f. 2-20-98, cert. ef. 2-27-98 1DE 150, f. & ef. 2-9-76
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 Statutes/Other Implemented: ORS 657.679 History: ED 2-2003, f. 2-7-03 cert. ef. 2-9-03 1DE 150, f. & ef. 2-9-76
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. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.095 & 657.105 - 657.140 History: ED 6-2002, f. 9-20-02, cert. ef. 9-22-02 1DE 153, f. 12-23-77, ef. 1-1-78
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 least seventy-five percent. This definition is effective for all corporations who apply for the election after February 1, 2017. (2) The Employment Department will notify the corporation, in writing, whether the election meets the statutory requirements and the effective date of the election as determined by ORS 657.044(2)(b). The notice approving or denying the election will be mailed to the corporation’s last known address as shown in the Department’s records. (3) If the statutory requirements are met, the election not to provide coverage will continue until revoked or canceled. (4) Once the election is approved, the corporation must notify the Employment Department in writing of any changes to ownership within thirty (30) days of the change occurring. (5) The election not to provide coverage will be revoked if there is a change in ownership which causes the corporate officers to no longer meet the requirements of ORS 657.044(1)(a) or (b). The election will be revoked effective the date of the change regardless of when the Employment Department was notified of the change. If the election is revoked, the Department will mail a notice of revocation to the corporation’s last known address as shown in the Department’s records. (6) The corporation may cancel the election at any time by notifying the Employment Department in writing, and the cancellation will be effective in the quarter filed unless a later date is specified in the cancellation notice. If the corporation chooses to cancel the election, then the corporation will not be granted another exclusion for a minimum of two completed calendar years from the effective date of the cancellation. (7) The notice of denial referred to in section 2 and notice of revocation referred to in section 5 shall become final twenty (20) calendar days after the notice is mailed unless within such time the corporation files a request for a hearing. The request for hearing must be filed in accordance with the provisions of OAR 471-040-0005(3). A request for hearing on the denial of a corporation’s election must be in writing and submitted by the employer or the employer's agent. The date of filing any request for hearing under this rule shall be determined in accordance with the provisions of OAR 471-010-0040. Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657.044 History: ED 1-2017, f. & cert. ef. 2-1-17 ED 4-2004, f. 7-30-04, cert. ef. 8-1-04 ED 6-2002, f. 9-20-02, cert. ef. 9-22-02 ED 1-1998, f. 2-20-98, cert. ef. 2-27-98
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 actually incurred by them while performing service for the employer are not wages or payroll within the meaning of the Employment Department Law. No deduction may be made under this section unless an accurate detailed expense account is prepared by or with the knowledge of the employee and submitted to the employer in such form as will meet the requirements of the Internal Revenue Service and unless such account is preserved by the employer for a period of three calendar years. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.095 & 657.105 - 657.140 History: 1DE 150, f. & ef. 2-9-76
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: 1DE 150, f. & ef. 2-9-76
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: 1DE 150, f. & ef. 2-9-76
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 payroll of the employer at the time they are paid. A bonus, fee, or prize paid to or received during a calendar year shall be wages earned during the calendar year paid, and the employer's tax rate for such year shall be applicable to any bonus, fee, or prize. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.095 & 657.105 - 657.140 History: ED 2-2003, f. 2-7-03 cert. ef. 2-9-03 1DE 150, f. & ef. 2-9-76
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 employee’s regular or usual wage, the sums so paid by the employer are wages unless excluded from the term wages by ORS 657.115 and 657.125. Lump sum or other special payments to compensate an employee for an accident sustained in the course of employment are not wages. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.115 & 657.125 History: ED 2-2003, f. 2-7-03 cert. ef. 2-9-03 1DE 150, f. & ef. 2-9-76
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, employment does not include service performed by certain individuals to the extent the compensation paid to such individuals consists of commissions, a share of the profit or overrides. The amount of a loan which legally and in fact obligates the borrower to repay the principal amount whether or not commission earnings, a share of the profit or overrides are applied to reduce the payable balance is not wages. However, service performed by an individual who receives a guaranteed payment (whether termed an advance, loan, income leveling, commission guarantee or other similar term) against future commissions, a share of the profit or overrides is employment and the amount of the guaranteed payment is wages. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.085, 657.087, 657.095 & 657.105 - 657.140 History: 1DE 1-1981, f. & ef. 1-15-81 1DE 150, f. & ef. 2-9-76
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 the gift is in fact a bonus, fee, or prize given as a reward or added remuneration for services rendered. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.095 & 657.105 - 657.140 History: 1DE 2-1985, f. 11-18-85, ef. 1-1-86 1DE 150, f. & ef. 2-9-76
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 ORS 657.115 to 657.140. (2) Board, lodging, services, facilities, or privileges furnished by an employer shall be considered remuneration paid for services performed by an employee unless it appears that furnishing of the same was not required by the terms of the contract of hire and that the value thereof was not a material factor in the determination by either party of the amount of any cash remuneration payable for such services. (3) The cash value of non-cash remuneration shall be either: (a) The amount of non-cash remuneration which is carried on the employer's payroll, provided such amount is comparable to values prevailing in the community; or (b) An amount determined by the Director when the value of non-cash remuneration is not carried on the employer's payroll. In such determination, board furnished by an employer as remuneration for services shall have a minimum value of 30% of the standard CONUS meal rate per day. The rate per day will be rounded to the nearest dollar. The rate per month will be 30 times the rounded daily rate. If room is furnished in addition to board, no additional value will ordinarily be placed upon the room. If room and board are furnished at hotels, resorts, or lodges, or if a room only, an apartment, a house, or any other consideration is provided, the value for tax purposes will be the fair market value thereof. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.095 & 657.115 - 657.140 History: ED 8-2005, f. 12-23-05, cert. ef. 12-25-05 ED 2-2003, f. 2-7-03 cert. ef. 2-9-03 1DE 2-1982, f. & ef. 12-8-82 1DE 153, f. 12-23-77, ef. 1-1-78 1DE 150, f. & ef. 2-9-76
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 Guard, or similar units of the United States or any state, do not constitute wages in determining benefit rights or for tax purposes. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.065 History: 1DE 150, f. & ef. 2-9-76
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 disapprove reciprocal coverage elections. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.035, 657.425 & 657.755 - 657.775 History: 1DE 5-1979, f. & ef. 8-27-79 1DE 150, f. & ef. 2-9-76
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 within such calendar quarter. Annual taxes shall be payable for each calendar year with respect to wages paid within that calendar year. Quarterly taxes shall be due and payable on or before the last day of the month following the close of the calendar quarter. Annual taxes shall be due and payable on or before the last day of January of the following year. If the due date specified falls upon a Saturday, Sunday, or a legal holiday, then reports and payment of taxes shall not be due until the next business day. (2) When any employer goes out of business, any and all taxes required by the Employment Department Law or the regulations of the Director shall be immediately due and payable. (3) An employer who fails to pay taxes as required by section (1) of this rule is delinquent. If such delinquency continues following the mailing of a notice of delinquency to the employer's last-known address as shown by the records of the Director, such employer may be required to report and pay taxes monthly until all delinquent taxes have been paid in full and the Director approves an application pursuant to procedures adopted by the Director to make quarterly reports and pay taxes as provided in section (1) of this rule. (4) When an employer has become delinquent in the payment of taxes and is required to pay said taxes monthly, such monthly taxes shall become due and payable on the last day of the month following the close of the month for which such taxes are payable. If the taxes are not so paid, the employer shall be deemed to be delinquent. (5) Any employer found to be delinquent in the payment of taxes as provided in this rule shall be subject to the penalties as specified in ORS 657.515, and further may be assessed an additional penalty as provided in 657.457. (6) When taxes or reports have been sent to the Director through the U. S. Mails, postage prepaid for delivery to the Director, the date they are postmarked by the Post Office shall be the date of receipt by the Director. Such date shall be used in the calculation of interest charges, delinquencies, penalties, or other sanctions provided by law. In the absence of a postmarked date, the date of receipt shall be the most probable date of mailing as determined by the Director. Statutory/Other Authority: ORS 183, 657.457, 657.610 & Ch. 778 & OL 1993 Statutes/Other Implemented: ORS 657.457 & 657.504 - 657.575 History: ED 7-2004, f. 12-17-04, cert. ef. 12-19-04 ED 3-1994, f. 8-24-94, cert. ef. 8-28-94 1DE 150, f. & ef. 2-9-76
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 accordance with the provisions of ORS Chapter 657 shall identified by the Department as either Designated or Undesignated Payments and shall be credited to the employer’s account in the following order of priority: (a) Undesignated Payments; payments received by the Employment Department that are not designated as a payment for a specific quarter or distraint warrant will be identified as an Undesignated Payment and will be credited to: (A) To the oldest unwarranted unpaid quarter balance in the following order: (i) Penalties; (ii) Interest; (iii) Tax. (B) When all amounts due in (A) are paid, payments will be then be credited to the most recent unpaid distraint warrant in the following order: (i) Legal Fees; (ii) Penalties; (iii) Interest; (iv) Tax. (b) Designated Payments; payments received by the Employment Department that are designated as a payment for a specific quarter or distraint warrant will be identified as a Designated Payment and will be credited to the specific designated quarter or distraint warrant as follows: (i) Legal Fees; (ii) Penalties; (iii) Interest; (iv) Tax. (2) The Director may identify categories of indebtedness for internal accounting procedures and may retire each category separately in the order of priority set forth in section (1) of this rule. (3) Nothing in this rule shall be construed in any way as abridging or limiting the authority or powers of the Director granted under ORS 657.457, 657.515, 657.517, or 657.610. (4) The employees listed in OAR 471-031-0145 may act on behalf of the Director for purposes of sections (2) and (3) of this rule. (5) Notwithstanding any instructions to the contrary by or on behalf of the employer, payments will be applied in the manner specified in this rule. (6) Credit balances will be treated as payments for purposes of this rule. (7) Legal Fees are defined as fees attributed to the recording or processing of distraint warrants on behalf of the agency for the purposes of collecting Unemployment Insurance taxes pursuant to ORS 657.396 and search fees attributed to garnishments issued to financial institutions pursuant to Chapter 18. Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657.457, 657.505, 657.515, 657.557, 657.642, 657.663 & 657.990 History: ED 14-2008, f. 11-24-08, cert. ef. 12-1-08 ED 5-1996, f. & cert. ef. 8-5-96
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 & 657.405 - 657.575 History: ED 15-2003, f. 12-12-03 cert. ef. 12-14-03
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 has been met. (2) The effective date for implementing this rule shall be retroactive to June 23rd, 2002. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.515 & 657.517 History: ED 4-2004, f. 7-30-04, cert. ef. 8-1-04 ED 4-2002, f. 6-20-02 cert ef 6-23-02 1DE 150, f. & ef. 2-9-76
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 other reports as may be required by the Director, duly completed in all respects. (a) If an employer does not record hours worked as part of the payroll system, the employer may provide a reasonable estimate of hours rounded up to the next hour worked by each employee including estimates based on: (A) Average hours worked in a day, multiplied by the number of days worked; (B) Average time to complete a piece or component, multiplied by the number of pieces or components completed; or (C) Total time worked in an average month multiplied by the number of months worked in the quarter. A month of full time work averages 174 hours. (b) If the estimation methods in (a) do not adequately reflect hours worked in the employer's business, the employer may use reasonable alternative methods of estimating hours. The employer shall keep a record of the method and data used in providing such estimates as required in OAR 471-031-0005(3). (2) An employer may, with the Director's approval, substitute Electronic Data Processing (EDP) medium for the report or reports required in section (1) of this rule. The employer's quarterly report of employees' wages and hours of work form furnished by the Director must be attached to or filed with the substitute EDP medium. All reports must be legible and complete as to the information required by this rule and the instructions contained on the report forms. Any report may be returned to the employer if improperly prepared, incomplete, or illegible and such employer shall be deemed to have failed to file reports as required by this rule and ORS 657.660. (3) The employer's quarterly report of employees' wages and hours of work shall be made on or before the last day of the month following the close of the calendar quarter to which such report relates; provided, however, that when the due date falls upon a Saturday, Sunday, or a legal holiday, the report shall not be due until the next business day. (4) An employer failing to file a complete and legible employer's quarterly report of employees' wages and hours of work as required in this rule and ORS 657.660 shall be subject to the penalties provided in ORS 657.457 and 657.663. (5) The effective date for implementing this rule shall be retroactive to June 23rd, 2002. Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657.457, 657.570, 657.660 & 657.663 History: ED 4-2004, f. 7-30-04, cert. ef. 8-1-04 ED 4-2002, f. 6-20-02 cert ef 6-23-02 ED 4-2001, f. 3-23-01, cert. ef. 3-25-01 ED 1-1998, f. 2-20-98, cert. ef. 2-27-98 1DE 2-1982, f. & ef. 12-8-82 1DE 150, f. & ef. 2-9-76
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 institution if it is determined that the institution no longer meets the requirements in ORS 657.030(3)(d). Upon revoking such approval, the services performed in a work experience program shall be employment subject to ORS Chapter 657. (3) The approval by the Director of a program of an institution shall be applicable only to those individuals participating in the program who are enrolled at the institution as a full-time student pursuant to the rules and policies of such institution. Upon acquiring a status of less than a full-time student, the services performed in a work experience program shall be employment subject to ORS Chapter 657. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.030 History: ED 2-2003, f. 2-7-03 cert. ef. 2-9-03 ED 2-1987, f. & ef. 11-27-87 1DE 2-1984, f. & ef. 9-28-84 1DE 150, f. & ef. 2-9-76
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 enrolled in courses totaling less than nine credit hours. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.030 History: 1DE 2-1984, f. & ef. 9-28-84 1DE 150, f. & ef. 2-9-76