reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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:
(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 corporation and who has a substantial ownership interest in the corporation.
(c) A limited liability company by a member, including members who are managers, as defined in ORS 63.001.
(d) A limited liability partnership by a partner as described in ORS chapter 67.
(2)(a) The exclusion under subsection (1)(a) or (b) of this section is effective only if the corporation elects not to provide coverage for the individuals described respectively in subsection (1)(a) or (b) of this section.
(b) The election must be in writing and is effective on the first day of the current calendar quarter or, upon request, on the first day of the calendar quarter preceding the calendar quarter in which the request is submitted.
(3) The provisions of this section do not apply to service performed for:
(a) A nonprofit employing unit;
(b) This state;
(c) A political subdivision of this state; or
(d) An Indian tribe.
(4) As used in this section, "members of the same family" means persons who are members of a family as parents, stepparents, grandparents, spouses, sons-in-law, daughters-in-law, brothers, sisters, children, stepchildren, adopted children or grandchildren. [1995 c.220 §2; 1997 c.646 §15; 1999 c.59 §195; 2001 c.572 §3; 2003 c.792 §1; 2005 c.218 §9; 2009 c.79 §1; 2013 c.311 §1]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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.
(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) On a route that begins or ends in Oregon, is used primarily to transport persons;
(C)(i) Carries passengers for hire when the destination and route traveled may be controlled by a passenger and the fare is calculated on the basis of any combination of an initial fee, distance traveled or waiting time; or
(ii) Is in use under a contract to provide specific service to a third party to transport designated passengers to locations selected by the third party; and
(D) Is not used more than secondarily or incidentally for errand services or to transport property, instead of or in addition to transporting passengers.
(c) "Passenger motor vehicle that is operated for nonemergency medical transportation" means a vehicle that:
(A) Has a passenger seating capacity of at least three persons and not more than seven persons;
(B) On a route that begins or ends in Oregon, is used primarily to transport persons;
(C) Provides medical transportation services under contract with or on behalf of a mass transit or transportation district; and
(D) Is not used more than secondarily or incidentally for errand services or to transport property, instead of or in addition to transporting passengers.
(3) The provisions of this section do not apply to service performed for:
(a) A nonprofit employing unit;
(b) This state;
(c) A political subdivision of this state; or
(d) An Indian tribe. [2012 c.109 §2; 2021 c.453 §16]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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:
(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 carrier and that personally operates, furnishes and maintains the equipment and provides service thereto.
(2) For the purposes of this chapter, services performed in the operation of a motor vehicle specified in subsection (1) of this section shall be deemed to be performed for the person furnishing and maintaining the motor vehicle.
(3) As used in this section "for-hire carrier" has the meaning given that term in ORS 825.005.
(4) The provisions of subsections (1) and (2) of this section do not apply to services performed for:
(a) A nonprofit employing unit;
(b) This state;
(c) A political subdivision of this state; or
(d) An Indian tribe. [1963 c.469 §2; 1987 c.891 §3; 1995 c.306 §39; 2001 c.572 §4; 2005 c.218 §10]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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:
(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 in a calendar quarter in the current calendar year or the preceding calendar year.
(b) Child care service provided through the Department of Human Services to an individual who is the recipient of public assistance.
(c) Service not in the course of the employer’s trade or business or that does not promote or advance the trade or business of the employer unless the service is performed in each of 18 weeks in a calendar year or total payroll for the service is $1,000 or more during any calendar quarter.
(d) Child care service provided in the home of the child care provider by the provider.
(2) The provisions of subsection (1)(b) and (d) of this section do not apply to services performed for:
(a) A nonprofit employing unit;
(b) This state;
(c) A political subdivision of this state; or
(d) An Indian tribe. [Amended by 1959 c.405 §3; 1975 c.156 §1; 1977 c.446 §2; 1993 c.444 §1; 1995 c.139 §1; 1997 c.58 §1; 2001 c.572 §6; 2005 c.218 §12; 2007 c.46 §2]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.053 - Employment; certain service on fishing boat excluded.

(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 under an arrangement with the owner or operator of the boat when, under the arrangement:
(a) The individual does not receive any cash remuneration other than as provided in paragraph (c) of this subsection;
(b) Any cash remuneration does not exceed $100;
(c) The individual receives a share of the boat’s catch of fish or a share of the proceeds from the sale of that catch; and
(d) The amount of the individual’s share depends on the amount of the boat’s catch of fish, but only if the operating crew of the boat, or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat, is normally made up of fewer than 10 individuals. [1999 c.651 §2]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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.
(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 service which is not entered into within the United States and during the performance of which the vessel does not touch a port of the United States.
(3) "American vessel" means any vessel documented or numbered under the law of the United States and includes any vessel which is neither documented nor numbered under the laws of the United States nor documented under the laws of any foreign country if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any state. [1961 c.349 §2; 1971 c.463 §8]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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.
(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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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.
(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 laws, is designated as a policymaking or advisory position the performance of the duties of which ordinarily does not require more than eight hours per week.
(c) As an employee serving on a temporary basis in case of fire, storm, earthquake, flood or similar emergency.
(d) As a member of a legislative body or a member of the judiciary.
(e) By an adult in custody in a custodial or penal institution when such services are performed for the custodial or penal institution in which the adult in custody is confined.
(f) As a member of the Oregon Army National Guard or Oregon Air National Guard.
(3) The provisions of ORS 657.425 permitting election of coverage for services that do not constitute "employment" do not apply to services performed as an elected public or tribal official.
(4) Notwithstanding the provisions of ORS 657.025, "employer" means any state government, political subdivision or Indian tribe employing unit. [Amended by 1955 c.655 §4; 1957 c.682 §2; subsection (2) enacted as 1957 c.682 §4; 1959 c.398 §2; 1959 c.665 §1; 1961 c.452 §1; 1969 c.275 §1; 1971 c.463 §9; 1973 c.715 §2; 1975 c.156 §2; 1977 c.446 §3; 2001 c.572 §7; 2019 c.213 §114]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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:
(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, Title IV of the Social Security Act (United States Public Law 90-248), as amended.
(d) In an AmeriCorps service program under the National and Community Service Act of 1990 (42 U.S.C. 12501 et seq.).
(2) The exclusions stated in subsection (1)(b) and (c) of this section do not apply to services performed by an individual participating in a program that, by federal law or regulation, requires unemployment insurance coverage to be provided to the individual. [1961 c.631 §6; 1965 c.291 §4; 1967 c.130 §9; 1975 c.107 §2; 1977 c.294 §2; 1979 c.267 §1; 1985 c.565 §87; 1987 c.857 §3; 2005 c.372 §1]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.080 - Employment; news delivery service excluded.

"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 whose remuneration primarily consists of the difference between the amount the individual pays or is obligated to pay for the newspapers and the amount the individual receives or is entitled to receive on distribution or resale thereof. [Amended by 1975 c.257 §3]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.087 - Employment; service by individuals soliciting contracts for home improvements and consumer goods sales excluded.

"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 contract; or
(2) By individuals to the extent that the compensation consists of commissions, overrides or a share of the profit realized on orders solicited or sales resulting from the in-person solicitation of orders for and making sales of consumer goods in the home. [1961 c.320 §2; 1977 c.101 §1]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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.
(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 which the participants are not professional athletes or contestants or are not remunerated for their participation.
(3) Subsection (1) of this section does not apply to officiating services performed for:
(a) A nonprofit employing unit;
(b) This state;
(c) A political subdivision of this state; or
(d) An Indian tribe. [2011 c.106 §2]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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.
(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 the time the individual agrees to perform a service for the organization.
(c) "Nonprofit organization" means an organization or group of organizations described in sections 501(c)(3) to 501(c)(10) of the Internal Revenue Code which is exempt from income tax under section 501(a) of the Internal Revenue Code.
(d) "Prize" means a reward received for winning a competition in a pageant, festival, rodeo or similar event.
(e) "Reimbursement for expenses" means a payment made in lieu of salary to compensate an individual for transportation costs to the location of the service and return, and ordinary living expenses while in the vicinity of the event in which the individual is participating.
(f) "Scholarship" means a grant provided for the purpose of paying part of the tuition or other costs of attending an educational institution or institution of higher education and payable to the institution of the individual’s choice. [1981 c.636 §2; 1983 c.508 §15; 2007 c.71 §209]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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.
(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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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.
(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 insurance laws. The Director of the Employment Department shall prescribe the manner of providing proof of the payment of payroll taxes on the wages of an employee earned while working in other states. [Amended by 1955 c.655 §6; 1959 c.606 §1; 1965 c.205 §1; 1971 c.463 §10; 1973 c.300 §3; 1973 c.810 §1; 1975 c.354 §1; 1983 c.508 §2; 1995 c.79 §331; 2005 c.183 §4]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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.
(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 prevent an individual from meeting the definition of "unemployed" as used in this section solely by reason of the individual’s performance of volunteer services without remuneration for a charitable institution or a governmental entity.
(3) An individual may not be deemed "unemployed" under this section for any week in which the individual is receiving family and medical leave insurance benefits under ORS chapter 657B.
(4) The Director of the Employment Department shall prescribe rules as the director deems necessary with respect to the various types of unemployment. [Amended by 1981 c.77 §3; 2019 c.700 §54; 2021 c.30 §§2,4,6]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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.
(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 §6]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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:
(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 of section 129(d) of the Internal Revenue Code, to the extent the assistance does not exceed the earned income limitation in section 129(b) of the Internal Revenue Code.
(2) For purposes of this section, "payment made" includes amounts paid by an employing unit for insurance or annuities or into a fund.
(3) This section does not apply unless the payment is made under a plan or system established by an employing unit which makes provision generally:
(a) For individuals performing service for it or for such individuals generally and their dependents; or
(b) For a class or classes of such individuals or for a class or classes of such individuals and their dependents. [Amended by 1981 c.77 §4; 1983 c.508 §3; 1991 c.803 §1; 2005 c.283 §1; 2007 c.614 §17]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.117 - Wages; inclusion of federal taxes and tips.

"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. [Amended by 1981 c.77 §9; 1983 c.508 §4; 1985 c.507 §2; 2007 c.614 §18]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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:
(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 to an annuity plan which, at the time of such payment, meets the requirements of section 401(a) of the United States Code. [Amended by 1973 c.300 §4; 1981 c.77 §7]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.144 - Notice to individual of effect of filing claim for benefits; earned income tax credits.

(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 make quarterly estimated tax payments during the tax year in which the benefits are received;
(c) Federal and state law may impose penalties on a recipient of benefits for the failure to timely make estimated tax payments; and
(d) A recipient of benefits may elect under ORS 657.146 to have amounts withheld from the recipient’s payment of benefits for federal and state income tax purposes at the amount specified in:
(A) The federal Internal Revenue Code for the voluntary withholding of unemployment benefits for federal income tax purposes; and
(B) ORS 657.146 for the voluntary withholding of unemployment benefits for state income tax purposes.
(2) The Employment Department shall provide information to recipients of unemployment insurance benefits about the state and federal earned income tax credits. [1995 c.556 §54; 1997 c.133 §1; subsection (2) of 2017 Edition enacted as 2017 c.333 §2]
Note:
657.144 (2) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 657 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.146 - Withholding from benefits for tax purposes; rules.

(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 may terminate the election at any time.
(4) The amount to be withheld by the Employment Department from a payment of benefits to a claimant making the election under this section shall be the total of:
(a) The amount determined under the rules of the federal Internal Revenue Code relating to the voluntary withholding of amounts from unemployment benefits, for federal income tax purposes; and
(b) An amount equal to six percent of the payment to which the claimant would be entitled but for the election made under this section, for state income tax purposes.
(5) Amounts withheld by the Employment Department pursuant to an election made under this section shall remain in the Unemployment Compensation Trust Fund established under ORS 657.805. Those amounts allocable to federal income tax withholding shall be transferred by the Employment Department to the federal Internal Revenue Service in the time and manner provided by federal law and those amounts allocable to state income tax withholding shall be transferred to the Department of Revenue in the time and manner provided by the Department of Revenue by rule. [1995 c.556 §55; 1997 c.133 §2]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.148 - Compliance with federal requirements for collection and payment of federal taxes.

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 amounts on benefits paid to individuals under this chapter. [1995 c.556 §56; 1997 c.133 §3]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.152 - Adjusting benefits to even dollar amounts.

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]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.153 - Back pay not to be reduced by benefits received.

The amount of back pay paid by an employer, or awarded by a judge or arbitrator, to an individual may not be reduced to reflect the amount of benefits that the individual received during the period for which the back pay was paid or awarded. [2021 c.388 §8]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.155 - Benefit eligibility conditions; rules.

(1) An unemployed individual shall be eligible to receive benefits with respect to any week only if the Director of the Employment Department finds that:
(a) The individual has registered for work at and thereafter has continued to report at an employment office in accordance with such rules as the director may prescribe. However, the director may, by rule, waive or alter either or both of the requirements of this subsection as to individuals attached to regular jobs and as to such other types of cases or situations with respect to which the director finds that compliance with such requirements would be oppressive, or would be inconsistent with the purposes of this chapter; provided, that no such rule conflicts with ORS 657.255.
(b) The individual has made a claim for benefits with respect to such week in accordance with ORS 657.260.
(c) The individual is able to work, is available for work, and is actively seeking and unable to obtain suitable work. No individual participating in a community work and training program, as defined in ORS 411.855, shall, solely by reason thereof, be unavailable for work within the meaning of this section.
(d) The individual has been unemployed for a waiting period of one week, unless the Governor has waived the required waiting period as provided in ORS 401.186.
(e) The individual is not disqualified from benefits or ineligible for benefits under any other section of this chapter.
(f) The individual is qualified for benefits under ORS 657.150.
(2)(a) An individual who leaves the individual’s normal labor market area for the major portion of any week is presumed to be unavailable for work within the meaning of this section.
(b) The presumption described in paragraph (a) of this subsection may be overcome if the individual establishes to the satisfaction of the director that the individual:
(A) Has conducted a bona fide search for work and has been reasonably accessible to suitable work in the labor market area in which the individual spent the major portion of the week to which the presumption applies; or
(B) Was required to be outside the individual’s normal labor market area to apply for suitable employment within the individual’s normal labor market.
(3) The director shall either promptly allow credit or pay benefits for any week for which benefits are claimed or promptly give notice of denial thereof in the manner provided in ORS 657.267 and 657.268. [Amended by 1955 c.655 §7; 1961 c.631 §8; 1967 c.130 §11; 1973 c.398 §1; 1977 c.295 §3; 1979 c.521 §1; 1993 c.778 §11; 2008 c.23 §3; 2015 c.103 §1]
Note:
Section 4, chapter 23, Oregon Laws 2008, provides:
Sec. 4.
Sections 1 and 2 [401.186] of this 2008 Act and the amendments to ORS 657.155 by section 3 of this 2008 Act become operative when federal law permits without penalty a waiver under section 2 of this 2008 Act of the one-week waiting period required by ORS 657.155. [2008 c.23 §4]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.156 - Reemployment service assistance; eligibility; rules.

(1) The Employment Department shall:
(a) Identify eligible individuals who are likely to exhaust benefits payable under ORS 657.150 and who will need reemployment service assistance to make a successful transition to new employment; and
(b) Refer individuals identified under paragraph (a) of this subsection for any reemployment services available under state or federal law. Such services may include job search assistance, job placement services, counseling, testing, providing occupational and labor market information, assessment and referrals to employers.
(2) An eligible unemployed individual shall be eligible to receive benefits with respect to any week only if the individual participates in reemployment services including but not limited to job search assistance services, if the individual has been determined to be likely to exhaust regular benefits and to need reemployment services pursuant to a profiling system established by the Director of the Employment Department, unless the director determines that:
(a) The individual has completed such services; or
(b) There is justifiable cause for the individual’s failure to participate in such services.
(3) In adopting rules to carry out the provisions of this section, the director, insofar as practicable, shall comply with rules and policies of the United States Department of Labor. [1995 c.193 §2]
Note:
657.156 was added to and made a part of ORS chapter 657 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.159 - Claimants required to submit job qualifications to Oregon State Employment Service; use of information; referring claimant to available jobs.

(1) To satisfy the registration requirements of ORS 657.155 (1), an unemployed individual who submits a claim for benefits, at the request of the Director of the Employment Department or an authorized representative of the director, shall submit to the Oregon State Employment Service information regarding the individual’s job qualifications, training and experience as the director or an authorized representative of the director deems necessary to carry out job placement and counseling services for the individual.
(2) Information submitted by an individual pursuant to the provisions of subsection (1) of this section shall be promptly used by the Oregon State Employment Service for matching against available job openings retained in Employment Department records. The results shall be made available to department placement personnel who will refer the claimant to any available, suitable job opening for which the individual qualifies, provided the referral is not in conflict with federal or state law.
(3) In determining the amount and type of information an individual must submit to satisfy the requirements of subsection (1) of this section, the director or an authorized representative of the director shall consider, among other factors, the individual’s employer affiliation, the anticipated and actual duration of the individual’s period of employment, union membership and union hiring practices, state and local labor market conditions and information from past or prospective employers of the individual.
(4) When this chapter requires individuals or employers to furnish information in writing or require a signed document or signature, the director may waive those requirements to implement the Employment Department Information Network project. [1979 c.149 §2; 1993 c.778 §20]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.165 - Waiting period eligibility, condition, limitation.

No week shall be counted as a week of unemployment for the purposes of ORS 657.155 (1)(d):
(1) Unless it occurs within the benefit year that includes the week for which the unemployed individual claims payment of benefits.
(2) If benefits have been paid with respect thereto.
(3) Unless the unemployed individual was eligible for benefits with respect thereto as provided in ORS 657.150, 657.155 to 657.176, 657.184, 657.186, 657.200 to 657.213 and 657.221, except for the requirements of ORS 657.155 (1)(d). [Amended by 1959 c.642 §2; 1975 c.257 §5; 1981 c.46 §1; 1983 c.508 §5]
2023 Oregon Revised Statutes › Volume : 16 - Trade Practices, Labor and Employment › Chapter 657 - Unemployment Insurance › Section 657.167 - Amount and time period for payment of benefits to educational institution employees.

(1) Benefits based on service in an instructional, research or principal administrative capacity for an educational institution or institution of higher education shall be payable to an individual in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other service subject to this chapter, except that benefits shall not be paid based on such services for any week of unemployment commencing during the period between two successive academic years or, when an agreement provides instead for a similar period between two regular terms whether or not successive or during a period of paid sabbatical leave provided for in the individual’s contract and if such individual performs such services in the first of such academic years or terms and if there is a contract or a reasonable assurance that such individual will perform services in any such capacity for any institution in the second of such academic years or terms. All services by an individual for an institution shall be deemed in instructional, research or principal administrative capacity if at least 50 percent of the individual’s time is spent in such activities.
(2) With respect to any services described in subsection (1) of this section, compensation payable on the basis of such services shall be denied to any individual for any week that commences during an established and customary vacation period or holiday recess if such individual performs such services in the period immediately before such vacation period or holiday recess, and there is reasonable assurance that such individual will perform such services or any services described in ORS 657.221 (1) in the period immediately following such vacation period or holiday recess.
(3) With respect to any services described in subsection (1) of this section, benefits based on such services shall be denied as specified in subsections (1) and (2) of this section to any individual who performed such service in an institution while in the employ of an education service district established by ORS chapter 334, providing 50 percent or more of the individual’s time is spent in instructional, research or principal administrative capacity in such institution.
(4) The provisions of subsections (1), (2) and (3) of this section apply only to service performed for:
(a) An educational institution or institution of higher education operated by a nonprofit employing unit;
(b) This state;
(c) A political subdivision of this state; or
(d) An Indian tribe. [1971 c.463 §12; 1975 c.284 §1; 1977 c.241 §2; 1981 c.60 §1; 1983 c.528 §2; 1985 c.226 §2; 1985 c.748 §1; 2001 c.572 §8; 2005 c.218 §4]