OAR 471-031-0017
Corporate Officer/Director Election


(1)

For the purposes of ORS 657.044 (Employment), 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 (Employment)(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 (Employment)(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 (Request for Hearing)(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 (Filing Timely Notices).

Source: Rule 471-031-0017 — Corporate Officer/Director Election, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=471-031-0017.

471‑031‑0005
Payroll Records
471‑031‑0010
Posting of Notices By Employers
471‑031‑0015
Corporate Officer and Shareholder Dividends as Wages
471‑031‑0017
Corporate Officer/Director Election
471‑031‑0020
Incidental Expense of Employees
471‑031‑0025
Pensions
471‑031‑0030
Jury Pay
471‑031‑0035
Bonuses, Fees, and Prizes
471‑031‑0040
Accident Compensation
471‑031‑0045
Dismissal and Separation Allowances, Vacation Pay, Holiday Pay, and Guaranteed Wage Payments
471‑031‑0050
Gifts
471‑031‑0055
Remuneration Other than Cash
471‑031‑0060
Payments by an Employer to Persons in the Military Service
471‑031‑0065
Employer Elections to Cover Multi-State Workers
471‑031‑0067
One Percent Penalty
471‑031‑0070
Taxes
471‑031‑0072
Application of Payments
471‑031‑0075
Appointment of an Agent to Act on Behalf of a Group of Employers
471‑031‑0076
Common Paymaster
471‑031‑0077
Coemployment/Payrolling
471‑031‑0080
Tax Compromise Policy
471‑031‑0085
Employer Wages and Hours of Work Report
471‑031‑0095
Approval of Work Experience Programs
471‑031‑0105
Student Employment
471‑031‑0110
Action at Law, Verification, Liens, Distraint Warrants
471‑031‑0120
Christmas Tree Farms
471‑031‑0125
In-Home Sales
471‑031‑0130
Domestic Service
471‑031‑0135
Participants of Federal Training Programs
471‑031‑0139
Employing Enterprise and Prohibited Activities
471‑031‑0140
Transfer of Experience Determination, Tax Rate, Consolidation
471‑031‑0141
Partial Transfer of Experience
471‑031‑0142
Acquiring an Employing Entity: Active or Inactive
471‑031‑0145
Continuous Jurisdiction
471‑031‑0151
Failure to File Reports or Pay Tax — Good Cause
471‑031‑0155
Investigatory Subpoenas
471‑031‑0160
Computation of Excess Wages
471‑031‑0175
Agricultural Employment
471‑031‑0181
Independent Contractor
471‑031‑0185
Indian Tribes
471‑031‑0190
Shopping News
471‑031‑0195
Horticultural Commodity
471‑031‑0205
Cafeteria Plans
471‑031‑0210
Bond or Deposit
471‑031‑0215
Registered Domestic Partnerships
471‑031‑0220
Franchisee
471‑031‑0235
Volunteer Consideration
471‑031‑0301
Election of coverage for services normally excluded from unemployment insurance
Last Updated

Jun. 8, 2021

Rule 471-031-0017’s source at or​.us