reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0082 - Charge Relief for Part-Time Work

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of ORS 657.471(9)(a) and
			 (c):
(a) "Part-time work" means hours of work
			 which are less than full-time as defined in OAR 471-030-0022;
(b) "Substantially the same amount" means
			 wages have been earned by the part-time employee, with respect to a week in the
			 benefit year, in an amount equal to 90 percent or more of the claimant's
			 average part-time weekly base year wage as determined in accordance with
			 section (2) of this rule.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0083 - Employer Penalties

Current through Register Vol. 63, No. 7, July 1, 2024
For the purposes of ORS 657.471:
(1) A request for information means when the
			 Department asks an employer or its representative to provide the Department
			 with information regarding Unemployment Insurance by:
(a) A written notice of claim filing as
			 provided in ORS 657.265, where an individual was discharged, suspended, or
			 voluntarily left work;
(b) Any
			 communication made by mail, telephone, or electronically, to an employer or
			 agent of the employer relating to a notice of claim filing as provided in ORS
			 657.265 regarding an individual's discharge, suspension, or voluntary leaving
			 work;
(c) Any communication made by
			 mail, telephone, or electronically, to an employer or agent of the employer in
			 order for the department to make a determination under ORS 657.215.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0095 - Claim Cancellations

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An
			 initial or amended determination may be canceled at any time provided the
			 requirements of ORS 657.266(4) are met.
(2) Requests for cancellation may be taken by
			 phone or in writing. Any written request must be signed by the claimant or by
			 an authorized agent of the claimant.
(3) Cancellation will be denied if benefits
			 have been paid. Benefits have been paid if the claimant negotiates a benefit
			 check or if the claimant's account in a bank or similar financial institution
			 has been credited with one or more benefit payments.
Statutory/Other Authority: ORS 183.335, 657.260, 657.265 -
				  657.270, 657.335, 657.610 & OL 1993 Ch. 729
Statutes/Other Implemented: ORS
				  657.266(4)
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0097 - Labor Disputes

Current through Register Vol. 63, No. 7, July 1, 2024
The term "labor dispute" as used in the Employment Department
				law means any concerted or deliberate action by two or more individuals or by
				an employing unit resulting in either a strike or lockout in which wages,
				hours, working conditions or terms or employment of the individuals are
				involved.
Statutory/Other Authority: ORS 657
Statutes/Other Implemented: ORS
				  657.200
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0100 - Maximum Benefit Amount

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS 657.176(4) the term "maximum benefit
				amount" shall be the amount of benefit entitlement established under
				657.150(5).
Statutory/Other Authority: ORS 657
Statutes/Other Implemented: ORS
				  657.176(4)
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0120 - Jury Duty

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of ORS 657.155(1)(c), an individual who is in all
				respects otherwise eligible for unemployment insurance benefits shall not be
				denied benefits solely by reason of serving on jury duty provided:
(1) The individual does not miss an
			 opportunity to perform suitable work as a result of jury duty; and
(2) The individual actively sought work
			 during the hours and days of the week in which the individual was not engaged
			 in serving on jury duty.
Statutory/Other Authority: ORS 657
Statutes/Other Implemented: ORS
				  657.155(1)(c)
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0126 - Absence Due to Alcohol, Cannabis, or Drug Use

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Drug" has the meaning given in ORS
			 475.005(6);
(2) "Documentation of
			 program participation" means a signed statement by an authorized representative
			 of the recognized program that the individual is or was participating in a
			 treatment program;
(3)
			 "Participation" means to be engaged in a course of treatment through a
			 recognized drug, cannabis, or alcohol rehabilitation program;
(4) "Recognized drug, cannabis, or alcohol
			 rehabilitation program" means a program authorized and licensed by the State of
			 Oregon, or authorized and licensed by another state.
Statutory/Other Authority: ORS 657.610
Statutes/Other Implemented: ORS
				  657.176
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0150 - Domestic Violence

Current through Register Vol. 63, No. 7, July 1, 2024
(1) As
			 used in ORS 657.176(12) and for purposes of this rule, "a member of the
			 individual's immediate family" has the same meaning as the term is defined in
			 OAR 471-030-0038(1).
(2) As used in
			 ORS 657.176(12), "domestic violence" means the physical injury, sexual assault
			 or forced imprisonment, or threat thereof, of a person by another who is
			 related by blood or marriage or has a significant relationship with the other
			 person at the present, or who has been related or has had a significant
			 relationship at some time in the past, to the extent that the person's health,
			 safety or welfare is harmed or threatened thereby.
(3) As used in ORS 657.176(12), "stalking"
			 means:
(a) The person intentionally, knowingly
			 or recklessly engages in repeated and unwanted contact with the other person
			 thereby alarming or coercing the other person;
(b) It is objectively reasonable for a person
			 in the victim's situation to have been alarmed or coerced by the contact;
			 and
(c) The repeated and unwanted
			 contact causes the individual or a member of the individual's immediate family
			 reasonable apprehension regarding the personal safety of the individual or the
			 family member.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0174 - Child Support Intercept Appeals

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An individual who has had benefits
			 withheld pursuant to ORS 657.780 shall have appeal rights from such action.
			 Such appeal must be filed in writing within 20 days of the mailing of an
			 affected benefit payment and shall be confined to the issues provided in
			 section (2) of this rule.
(2) A
			 hearing in such cases shall be conducted by an administrative law judge
			 assigned by the Office of Administrative Hearings. The hearing shall be
			 conducted pursuant to OAR chapter 471, division 040, and shall be limited to
			 the issues of the authority of the Employment Department to withhold and the
			 accuracy of the amount so withheld, or either one.
(3) A decision of the administrative law
			 judge shall become final on the date of notification or the mailing thereof to
			 the Director and to the individual at the last-known address of record with the
			 Director.
(4) Judicial review of
			 decisions under this rule shall be as provided in ORS 183.480 for review of
			 orders in contested cases.
Statutory/Other Authority: ORS 657
Statutes/Other Implemented: ORS
				  657.780
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0210 - Interstate Reciprocal Overpayment Recovery Arrangement

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The following rules shall govern the
			 Oregon Employment Department in its administrative cooperation with other
			 States adopting similar regulations for the recovery of overpayments.
(2) Definitions: As used in these rules
			 unless the context clearly requires otherwise:
(a) "State" includes the District of
			 Columbia, Puerto Rico, and the Virgin Islands.
(b) "Offset" means the withholding of an
			 amount against benefits which would otherwise be payable for a compensable week
			 of unemployment.
(c) "Overpayment"
			 means an improper payment of benefits, from a State or Federal unemployment
			 compensation fund that has been determined recoverable under the Requesting
			 State's law.
(d) "Participating
			 State" means a State which has subscribed to the Interstate Reciprocal
			 Overpayment Recovery Arrangement.
(e) "Paying State" means the State under
			 whose law a claim for unemployment benefits has been established on the basis
			 of combining wages and employment covered in more than one State.
(f) "Recovering State" means the state that
			 has received a request for assistance from a "Requesting State".
(g) "Requesting State" means the State that
			 has issued a final determination of overpayment and is requesting another State
			 to assist it in recovering the outstanding balance from the overpaid
			 individual.
(h) "Transferring
			 State" means a State in which a Combined Wage claimant had covered employment
			 and wages in the base period of a paying State, and which transfers such
			 employment and wages to the paying State for its use in determining the benefit
			 rights of such claimant under its law.
(i) "Liable State" means any state against
			 which an individual files, through another state, a claim for
			 benefits.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0215 - Union Referral List

Current through Register Vol. 63, No. 7, July 1, 2024
As used in ORS 657.176(11)(c), "referral list under the
				collective bargaining agreement" means a list of unemployed members in good
				standing maintained by a union/labor organization to which the worker belongs.
				The union/labor organization maintains the referral list for the sole purpose
				of selecting, notifying, directing and dispatching eligible members to job
				openings with employers who have a contract/collective bargaining agreement
				with that union/labor organization and, based on the agreement, only hire
				members of that union/labor organization referred by that union/labor
				organization to perform specific categories of job duties. A referral list does
				not include any list maintained by a union/labor organization solely for the
				purpose of rehire or recall to the worker's former/current
				position.
Statutory/Other Authority: ORS 657.610
Statutes/Other Implemented: ORS
				  657
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0220 - Economically Distressed Worker Training

Current through Register Vol. 63, No. 7, July 1, 2024
(1) As used in House Bill 3483, Enrolled
			 Oregon 2009 Regular Session, and this rule:
(a) A "high-demand occupation" means one for
			 which there are, or are expected to be reasonable employment opportunities in
			 the area, or opportunities to develop a self-employment enterprise, and which
			 are likely to become full-time endeavors paying at least 110 per cent of the
			 minimum wage established under ORS 653.025.
(b) "High-demand occupations," as defined in
			 section (1) of this rule, will be determined by the Oregon Employment
			 Department Workforce and Economic Research Section. High-demand occupations for
			 an individual will be based upon the labor market of the individual's permanent
			 residence.
(c) "Attendance in
			 economically distressed worker training" means attending training that is the
			 equivalent of full-time status as defined by the training provider, and which
			 begins with the starting date of the economically distressed worker training
			 and ends with satisfactory completion of the training program. The period of
			 time defined in this subsection includes customary academic recesses for
			 holidays and between academic terms but does not include the customary academic
			 summer recess.
(d) "Minimum wage"
			 as used to determine gainful employment or self employment in HB 3483, Section
			 1, Subsection 1, is the minimum wage in effect at the beginning of the first
			 week claimed under this program.
(e) "Minimum wage" as used to calculate an
			 individual's eligibility for economically distressed worker training in HB
			 3483, Section 1, Subsection 2 is the highest minimum wage in effect during the
			 individual's base year.
(f)
			 "Minimum wage" as used to apply HB 3483, Section 2, is the minimum wage in
			 effect at the time the work is offered.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0225 - Extended Benefits Look Back

Current through Register Vol. 63, No. 7, July 1, 2024
As used in ORS 657.321 to ORS 657.329, when an individual's
				benefit year ends before the start of an Extended Benefits period and federal
				law provides funding greater than 50% of Extended Benefits, the Director shall
				allow for an eligibility period that begins within the Extended Benefits
				period.
Statutory/Other Authority: ORS
				  657.610
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0235 - Self-employment Assistance Program

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 As used in ORS 657.158(1)(b),
			 "entrepreneurial training" means training that will develop skills in
			 organizing, operating, and assuming the risk for a business venture.
(2) As used in ORS
			 657.158(3)(d),
			 "full-time basis" means 40 hours each week.
(3) Any individual eligible for "regular
			 benefits," as defined in ORS
			 657.158(1)(a),
			 can request to participate in self-employment assistance activities in
			 accordance with ORS 657.158.
(4) Any individual submitting an application
			 form to participate in the Self-employment Assistance program agrees to:
(a) Meet the terms and conditions of ORS
			 657.156 and
			 657.158, and OAR
			 471-030-0034;
(b) Obtain any
			 necessary occupational certifications prior to submitting the application form.
			 The Director may waive this requirement when such requirement would be
			 inconsistent with the policy set forth in ORS
			 657.158; and
(c) As specified under ORS
			 657.158(1)(b) and
			 (c), provide supporting documentation as
			 required in writing by the Employment Department to demonstrate the completion
			 of any types of "Self-employment assistance activities" within 45 calendar days
			 of the date the individual was approved for the Self-employment Assistance
			 program.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 30 - UNEMPLOYMENT INSURANCE BENEFITS AND CLAIMS › Section 471-030-0320 - Recovery by Offset of Overpaid Benefits and Recovery Periods

Current through Register Vol. 63, No. 7, July 1, 2024
(1)  The effective date of this rule is June 23, 2024.
(2)  This rule addresses the percentage of future weekly
				benefits that may be offset pursuant to Oregon Revised Statute (ORS) 657.215,
				657.310, and ORS 657.315.
(3)  OED shall offset 100% of the benefits payable for each week
				claimed when the overpayment is due to misrepresentation under ORS
				657.215.
(4)  Effective June 23, 2024, OED shall offset 100% of the
				benefits payable for each week claimed when the overpayment is determined not
				liable for penalty under ORS 657.310(2)(a) except:
(a)  If an individual meets the requirement for a waiver under
				OAR 471-030-0053  the overpayment is cancelled.
(b)  If an individual's request for waiver submitted under OAR
				471-030-0053  cannot be canceled under OAR 471-030-0053(3)  and has reported
				wages in the last 4 quarters that are more than 200% of the federal poverty
				level for a family of four but less than 300% of the federal poverty level for
				a family of four, the department shall offset 50% of the benefits payable for
				each week claimed for a period of six (6) months. After six (6) months, the
				offset will be at 100%.
(c)  When the overpayment is the result of back pay as described
				in OAR 471-030-0017, the department shall offset 50% of the benefits payable
				for each week claimed.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0005 - Payroll Records

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0010 - Posting of Notices By Employers

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.679
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0015 - Corporate Officer and Shareholder Dividends as Wages

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.095 & ORS
				  657.105 - ORS
				  657.140
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0017 - Corporate Officer/Director Election

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth: ORS
				  657.610
Stats. Implemented: ORS
				  657.044
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0020 - Incidental Expense of Employees

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.095 & ORS
				  657.105 - ORS
				  657.140
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0025 - Pensions

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.095 & ORS
				  657.105 - ORS
				  657.140
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0030 - Jury Pay

Current through Register Vol. 63, No. 7, July 1, 2024
Compensation, reimbursement, fees, lodging, meals, or other
				remuneration paid or provided to an individual for services performed as juror
				are not wages.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.095 & ORS
				  657.105 - ORS
				  657.140
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0035 - Bonuses, Fees, and Prizes

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.095 & ORS
				  657.105 - ORS
				  657.140
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0040 - Accident Compensation

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.115 & ORS
				  657.125
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0045 - Dismissal and Separation Allowances, Vacation Pay, Holiday Pay, and Guaranteed Wage Payments

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.085, ORS
				  657.087, ORS
				  657.095 & ORS
				  657.105 - ORS
				  657.140
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0050 - Gifts

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.095 & ORS
				  657.105 - ORS
				  657.140
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0055 - Remuneration Other than Cash

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0060 - Payments by an Employer to Persons in the Military Service

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.065
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0065 - Employer Elections to Cover Multi-State Workers

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.035, ORS
				  657.425 & ORS
				  657.755 - ORS
				  657.775
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0070 - Taxes

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS 183,
				  657.457,
				  657.610 & Ch. 778, OL
				  1993
Stats. Implemented: ORS
				  657.457 &
				  657.504 -
				  657.575
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0072 - Application of Payments

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0075 - Appointment of an Agent to Act on Behalf of a Group of Employers

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Employers who
			 are engaged in substantially similar operations, and rotationally employ the
			 same group of employees in employment during the course of a year may:
(a) Pool their employment experience with
			 respect to those employees under the Employment Department Law;
(b) Declare their intention of operating with
			 respect to those employees through an agent in the same manner as though the
			 agent were the employer of those employees as provided in ORS
			 657.475; and
(c) File with the Director an application
			 requesting the agent appointed by the group be permitted to act for the
			 group.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0076 - Common Paymaster

Current through Register Vol. 63, No. 7, July 1, 2024
(1) As
			 provided in ORS 657.477, a common paymaster
			 established for a group of related corporations is any member thereof that
			 disburses remuneration to employees of two or more of those corporations on
			 their behalf. However, the common paymaster is not required to disburse
			 remuneration to all employees of the two or more related corporations:
(a) A common paymaster making disbursements
			 on behalf of related corporations to employed individuals shall be responsible
			 for taxes, interest and penalties imposed by ORS Chapter 657 on all wages
			 disbursed by it;
(b) For purposes
			 of charging benefits paid and mailing notices to base year employers, the
			 common paymaster shall be considered the employer for all wages disbursed to
			 individuals by the common paymaster whether payment was for services performed
			 for the common paymaster or for a related corporation.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0077 - Coemployment/Payrolling

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.610; ORS
				  657.405-657.575
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0080 - Tax Compromise Policy

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.515 &
				  657.517
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0085 - Employer Wages and Hours of Work Report

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0095 - Approval of Work Experience Programs

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.030
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0105 - Student Employment

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.030
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0110 - Action at Law, Verification, Liens, Distraint Warrants

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.457 &
				  657.504 -
				  657.575
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0120 - Christmas Tree Farms

Current through Register Vol. 63, No. 7, July 1, 2024
Services performed in connection with the planting, cutting,
				and transporting of Christmas trees from uncultivated land or forest do not
				constitute agricultural labor.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.045
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0125 - In-Home Sales

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.087
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0130 - Domestic Service

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.050
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0135 - Participants of Federal Training Programs

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS
				  657.067
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0139 - Employing Enterprise and Prohibited Activities

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth: ORS 657
Stats. Implemented: ORS
				  657.462,
				  657.480,
				  657.485
Oregon Administrative Rules › Chapter 471 - EMPLOYMENT DEPARTMENT › Division 31 - UNEMPLOYMENT INSURANCE TAXES › Section 471-031-0140 - Transfer of Experience Determination, Tax Rate, Consolidation

Current through Register Vol. 63, No. 7, July 1, 2024
(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
			 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.