justicedao/ipfs_state_laws huggingface dataset:
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 perform such acts necessary in the prosecution of such actions at law. (2) Execute and file lien claims and distraint warrants for taxes, interest, and penalty due and owing the Unemployment Compensation Trust Fund and the Employment Department Special Administrative Fund. (3) The effective date for implementing this rule shall be retroactive to June 23rd, 2002. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.457 & 657.504 - 657.575 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 1-1985, f. & ef. 11-18-85 1DE 5-1979, f. & ef. 8-27-79 1DE 150, f. & ef. 2-9-76
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 History: 1DE 153, f. 12-23-77, ef. 1-1-78
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 657.087 History: ED 1-1987, f. & ef. 1-12-87 1DE 1-1981, f. & ef. 1-15-81 1DE 153, f. 12-23-77, ef. 1-1-78
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, general houseworkers, personal attendants, baby-sitters, janitors, launderers, caretakers, gardeners, grooms and chauffeurs of automobiles for family use. (2) Services not of a household nature, such as services performed as a private secretary, tutor or nurse, even though performed in the employer’s private home, are not domestic service. (3) A private home is a fixed place of abode of an individual household. A separate and distinct dwelling unit maintained by a household in an apartment house, hotel or other similar establishment may constitute a private home, provided it is a place in which a person resides with the intention of residence, or has so resided with the intention of returning. If a dwelling house of an individual or family is used primarily as a boarding house for the purpose of supplying lodging to the public as a business enterprise, only that portion of the premises occupied by the individual or family may be considered a private home for the purposes of this rule. (4) If domestic services for an employing unit are determined to be employment under ORS 657.050 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 during that entire calendar year. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.050 History: ED 2-1989, f. & cert. ef. 10-30-89 1DE 5-1979, f. & ef. 8-27-79 1DE 153, f. 12-23-77, ef. 1-1-78
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/Other Implemented: ORS 657.067 History: 1DE 1-1985, f. & ef. 11-18-85 1DE 5-1980, f. 6-5-80, ef. 6-16-80 1DE 153, f. 12-23-77, ef. 1-1-78
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 part of the employing enterprise may be disregarded for purposes of determining the experience rating of the employing enterprise. (2) For the purposes of ORS 657.480(2)(c), any activity or inactivity that would hide or attempt to hide the actual experience of an employing enterprise as referenced in 657.430 is prohibited. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.462, 657.480 & 657.485 History: ED 3-2006, f. 2-3-06, cert. ef. 2-5-06
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 transferred to or otherwise acquired by the employing unit, including the employees necessary to carry on day-to-day operations and essential business functions in the same manner and for the same purposes as carried on prior to the acquisition or transfer. If at the time of the purchase or transfer the acquired employing entity is inactive, no transfer of experience shall be allowed. (2) An employer whose tax rate for a calendar year is determined in accordance with either ORS 657.462 or 657.435 and which has become final in accordance with ORS 657.485 shall pay taxes at the determined rate on all wages paid by all employing units of the employer during the calendar year for employment as defined in ORS chapter 657. (3) In consolidation of existing employing units, the tax rate experience will be consolidated for the next year's rate determination only if: (a) The effective date of the consolidation is on or before August 31 of the current year; and (b) The Department is notified of the consolidation in writing prior to November 15 of the same year. (4) When an employing unit acquires the trade or business of an employer that has received the penalty tax rate under ORS 657.480(3), the penalty tax rate will transfer. (5) Any transfer or acquisition described in section (1) must be reported to the Employment Department Tax Section within 60 days of the date the transfer or acquisition becomes final. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.435, 657.462, 657.480 & 657.485 History: ED 6-2010, f. & cert. ef. 12-13-10 ED 3-2006, f. 2-3-06, cert. ef. 2-5-06 ED 15-2003, f. 12-12-03 cert. ef. 12-14-03 ED 2-1989, f. & cert. ef. 10-30-89 1DE 153, f. 12-23-77, ef. 1-1-78
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 Department Tax Section may open an account for purposes under ORS Chapter 657. (2) The Employment Department Tax Section may close an account when an employer ceases operations and reports the closure of the business to the Tax Section, or when the Tax Section makes a determination that the business is not likely to have additional payroll. (3) For the purposes of ORS 657.430 and 657.480, when an employing unit acquires a business that no longer has an open account the tax rate assigned the acquiring employing unit will be based solely on the experience of the acquiring employing unit and any of its predecessors. (4) For the purposes of ORS 657.430 and 657.480, a business with a closed account may request that the Tax Section reopen the account. The Tax Section may reopen a closed account only in circumstances where the business owner entity is the same and where the business activity is the same or substantially the same as prior to the closing. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.610 & 657.405 - 657.575 History: ED 3-2006, f. 2-3-06, cert. ef. 2-5-06 ED 15-2003, f. 12-12-03 cert. ef. 12-14-03
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 determinations of employer subjectivity, tax rates or tax assessments: (1) Deputy Director; (2) Assistant Director for Unemployment Insurance; (3) Manager of Tax; (4) Supervisor of Central Operations; (5) Supervisor of Field Operations. (6) Supervisor of Special Projects Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.676 History: ED 6-2002, f. 9-20-02, cert. ef. 9-22-02 1DE 2-1986, f. & ef. 4-14-86 1DE 1-1985, f. & ef. 11-18-85 1DE 5-1979, f. & ef. 8-27-79 1DE 153, f. 12-23-77, ef. 1-1-78
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 the delay in filing the required document or paying the tax due. (2) In determining "good cause" under section (1) of this rule, the Director or an authorized representative may consider all circumstances, but shall require at a minimum that the employer: (a) Prior to the date the document or tax was due, gave notice to the Employment Department, when reasonably possible, of the factors or circumstances which ultimately caused the delay; (b) Filed the required document or paid the tax due within seven days after the date determined by the Director to be the date the factors or circumstances causing the delay ceased to exist; and (c) Made a diligent effort to remove the cause of the delay and to prevent its recurrence. (d) Provide an official police report, or other documentation of the criminal act acceptable to the Director or an authorized representative, that was made within 20 days of the incident, or discovery of the incident, if the delay was due to a criminal act by any party. (3) In applying sections (1) and (2) of this rule, a lack of funds on the part of the employer shall not constitute good cause for failure to pay all taxes when due. (4) In applying sections (1) and (2) of this rule, failure to notify the Employment Department of an updated mailing address per ORS 657.660(4) shall not constitute good cause for failure to file reports. (5) The period within which an employer may request a waiver of the penalty or hearing on the denial of a waiver may be extended a reasonable time upon a showing of “good cause” for the late request as defined in OAR 471-040-0010. Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657.610, 657.457, 657.552 & 657.663 History: ED 2-2014, f. 1-15-14, cert. ef. 2-23-14 ED 1-2014, f. 1-3-14, cert. ef. 2-23-14 ED 15-2008, f. 11-24-08, cert. ef. 12-1-08 1DE 2-1984, f. & ef. 9-28-84
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 the possession of any person, company or corporation. Such subpoenas shall relate to a scheduled hearing or pertain to the discovery of information necessary to carry out the Employment Department’s statutory duties, or as an adjunct to tax collection procedures. (2) In connection with subpoenas issued pursuant to this rule, no witness fees or mileage shall be paid other than for attendance at a scheduled hearing. When witness fees and mileage are payable pursuant to this rule, payment shall be made in the same manner and subject to the same conditions as provided for in OAR 471-040-0020(6) and (7). Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.610 & 657.660 History: 1DE 1-1985, f. & ef. 11-18-85
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 ownership. (2) Two or more corporations are treated as having a common paymaster under ORS 657.477 and OAR 471-031-0076. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.095, 657.477 & 657.480 History: ED 2-1989, f. & cert. ef. 10-30-89
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 during that entire calendar year. (2) Except as provided by ORS 657.045(3)(c), processing services which transform an agricultural commodity from its raw or natural state, and services performed with respect to an agricultural product after it has been transformed from its raw or natural state, do not constitute agricultural labor. Statutory/Other Authority: ORS 657 Statutes/Other Implemented: ORS 657.045 History: ED 2-2005, f. 4-29-05, cert. ef. 5-1-05 ED 2-1989, f. & cert. ef. 10-30-89
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 recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians. Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657.610 & HB 3596 History: ED 11-2001, f. 9-28-01, cert. ef. 9-30-01
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 657.610 Statutes/Other Implemented: ORS 657.610 History: ED 16-2008, f. 11-24-08, cert. ef. 12-1-08
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 market or to a carrier for transportation to market. (2) “Farms” include: truck farms, plantations, ranches, nurseries, ranges, orchards, and such greenhouses and other similar structures as are used primarily for the raising of commodities for sale. Greenhouses and similar structures used primarily for purposes such as display, storage for rental of horticultural commodities, and fabrication of horticultural arrangements, do not constitute "farms." Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657.610 History: ED 17-2008, f. 11-24-08, cert. ef. 12-1-08
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 657.610 Statutes/Other Implemented: ORS 657.610 History: ED 19-2008, f. 11-24-08, cert. ef. 12-1-08
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 is sufficient evidence that a risk exists. (2) “Risk” is solely determined by the director or an authorized representative and includes circumstances where a principal of an employing entity, who continues to employ workers subject to ORS Chapter 657: (a) is currently delinquent in filing Unemployment Insurance reports or payment of Unemployment Insurance tax; or (b) was previously delinquent in filing Unemployment Insurance reports or payment of Unemployment Insurance tax. Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657.610 History: ED 20-2008, f. 11-24-08, cert. ef. 12-1-08
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 657.610 History: ED 21-2008, f. 11-24-08, cert. ef. 12-1-08
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 primarily services for pay, and are under contract to provide services as franchisees, must meet the requirements of ORS 657.040 and 670.600 or some other exclusionary provisions of Chapter 657 in order to be excluded from the classification of employee under this Chapter. Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657.610 History: ED 22-2008, f. 11-24-08, cert. ef. 12-1-08
471-031-0235 Volunteer Consideration For purposes of ORS 657.015: (1) “Adequate consideration for the services performed” with respect to volunteers is as defined in the Internal Revenue Code Title 26, Subtitle C, Section 3306(c)(10)(A). (2) Payments to volunteers that are reimbursements for reasonable expenses incurred while volunteering, such as mileage or travel costs, are not remuneration for service if they are paid under an accountable plan. Payments under an accountable plan must meet all three of the following: (a)The deductible expense was incurred while performing services as a volunteer for a religious, charitable institution or governmental entity. A reimbursement or advance must be for an income tax deductible expense and must not be an amount that would have otherwise been paid to the volunteer. (b) The payment must be substantiated within a reasonable period of time. (c) The volunteer must return any amounts in excess of substantiated expenses within a reasonable period of time. Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657.610 History: ED 11-2010, f. & cert. ef. 12-13-10
471-031-0301 Election of coverage for services normally excluded from unemployment insurance Unless otherwise provided, the provisions of this rule apply retroactively, beginning September 22, 2020. (1) For purposes of ORS 657.425(1), it is considered a written election for an employing unit to have services that are not considered employment subject to ORS Chapter 657, to be covered by ORS Chapter 657, when the employing unit: (a) Reports on its quarterly payroll reports with the Employment Department information for services that are not considered subject employment under ORS Chapter 657; and (b) Pays all taxes owed to the Employment Department for that reporting period. (2) A written election made under section (1) is considered approved unless the Employment Department notifies the employing unit in writing that it is not approved: (a) For quarterly reports filed on or after the effective date of this rule, within 90 days of when the reports are filed and the associated Employment Department taxes were paid; or (b) For quarterly reports filed after the effective date of this rule, within 90 days of that effective date. (3) This rule applies to quarterly reports filed for time periods covering January 1, 2019, or later. Statutory/Other Authority: ORS 657.425 Statutes/Other Implemented: ORS 657.425 History: ED 8-2020, adopt filed 10/22/2020, effective 10/25/2020
471-031-0310 Benefits Obtained as a Result of Identity Theft (1) The provisions of this rule apply retroactively to initial claims effective after January 1, 2020. (2) For the purposes of applying ORS 657.505, it shall not be considered benefits paid out to a claimant as a result of wages earned in the employ of an employer when, in the determination of the department, the reason such payments were made was due to identity theft or criminal impersonation, as defined in ORS 165.800 and ORS 165.815 . Statutory/Other Authority: ORS 657.610 & 657.100(3) Statutes/Other Implemented: OAR 471-010-0010 History: ED 3-2021, adopt filed 07/02/2021, effective 07/04/2021
471-031-0315 Declaration that Oregon House Bill 3389 was passed to address the COVID-19 Pandemic. Oregon House Bill 3389 became effective on September 25, 2021, and utilized flexibilities allowed under the Emergency Unemployment Insurance Stabilization and Access Act of 2020 (EUISSA). As required in guidance issued by the United States Department of Labor, through the Unemployment Insurance Program Letter 13-20 Change 3, this rule clarifies the changes made by Oregon House Bill 3389 were due to economic hardships directly resulting from the COVID-19 pandemic. Statutory/Other Authority: ORS 657.610 Statutes/Other Implemented: ORS 657 History: ED 11-2022, adopt filed 10/06/2022, effective 10/06/2022
471-031-0320 Implementation of Provisions Related to Unpaid Deferral Balances (1)(a) If applying the provisions of Section 4 (1)(b) of ORS chapter 657 [2021 c.638 §2] [2021 c.638 §4], an employer receiving a deferral of taxes due for calendar year 2021 must pay the deferred amount by June 30, 2022. (b) Unpaid balances as of July 1, 2022, will result in interest accrued and applied to the unpaid balance beginning with the month in which the balance was originally due under OAR 471-031-0070(1); and (c) The employer is no longer eligible for forgiveness of taxes under ORS 657.515. (2) Two examples are provided in the subsection below for calculating the interest on the unpaid deferral balance: (a) An employer defers $500 or one-third of the tax due in the third quarter of 2021. Based on the employer’s rate increase of one percentage point, they are eligible for 50% forgiveness of the deferrable amounts. On July 1, 2022, all of the $500 owed for the third quarter of 2021 remains unpaid. The employer is assessed interest at 1.5% per month or fraction of a month on the $500 unpaid deferred amount starting November 1, 2021, and is not eligible for 50% forgiveness because the employer has not paid all tax liabilities imposed that are not deferred or forgiven in a timely manner (Section 4. (1)(a) & (4)(b) of Chapter 638, Oregon Laws 2021. (b) An employer defers $500 or one-third of the tax due in the third quarter of 2021. Based on the employer’s rate increase of one percentage point, they are eligible for 50% forgiveness of the deferrable amounts. On July 1, 2022, half of the deferred amount or $250 remains unpaid. The employer has the remaining $250 forgiven, and is assessed no interest because the employer has paid all tax liabilities imposed that are not deferred or forgiven in a timely manner (Section 4. (1)(a) & (4)(b) of Chapter 638, Oregon Laws 2021. Statutory/Other Authority: ORS 657.610 & ORS 657.100 Statutes/Other Implemented: ORS 657.100 History: ED 11-2022, adopt filed 10/06/2022, effective 10/06/2022