OAR 808-003-0090
Employer Status
(1)
The nonexempt class is composed of the following entities:(a)
Sole proprietorships with one or more employees;(b)
Partnerships or limited liability partnerships with one or more employees;(c)
Partnerships or limited liability partnerships with more than two partners if any of the partners are not family members as defined in OAR 808-002-0390 (Family Members);(d)
Joint ventures with one or more employees;(e)
Joint ventures with more than two joint venturers if any of the joint venturers are not family members as defined in OAR 808-002-0390 (Family Members);(f)
Limited partnerships with one or more employees;(g)
Limited partnerships with more than two general partners if any of the general partners are not family members as defined in OAR 808-002-0390 (Family Members);(h)
Corporations with one or more employees;(i)
Corporations with more than two corporate officers if any of the corporate officers are not family members;(j)
Trusts with one or more employees;(k)
Trusts with more than two trustees if any of the trustees are not family members as defined in OAR 808-002-0390 (Family Members);(l)
Limited liability companies with one or more employees; or(m)
Limited liability companies with more than two members if any of the members are not family members as defined in OAR 808-002-0390 (Family Members).(2)
The exempt class is composed of sole proprietors, partnerships, joint ventures, limited liability partnerships, limited partnerships, corporations, trusts, and limited liability companies that do not qualify as nonexempt.(3)
An exempt landscape contracting business may work with the assistance of individuals who are employees of a nonexempt landscape contracting business so long as the nonexempt landscape contracting business:(a)
Is in compliance with ORS Chapters 316, 656, and 657 and is providing the employee(s) with workers’ compensation insurance; and(b)
Does the payroll and pays all its employees, including those employees who assist an exempt landscape contracting business.(4)
Non-exempt entities shall supply the following employer account numbers:(a)
Workers’ Compensation Division 7-digit compliance number or workers’ compensation insurance carrier name and policy or binder number;(b)
Oregon Employment Department and Oregon Department of Revenue combined business identification number; and(c)
Internal Revenue Service employer identification number or federal identification number.(5)
Exempt entities need supply no employer account numbers except as stated below.(6)
Corporations and limited liability companies qualifying as exempt as provided by ORS 656.027 (Who are subject workers)(10) shall supply Employment Division and Department of Revenue account numbers unless the corporation or limited liability company certifies that corporate officers or members receive no compensation (salary or profit) from the corporation or limited liability company. Exempt corporations shall supply IRS account numbers.(7)
Out-of-state businesses with no Oregon employees shall supply their home state account numbers, and workers’ compensation account.(8)
An exempt landscape contracting business must notify the agency in writing within 30 days, register with the Board as “nonexempt” and submit documentation as required in OAR 808-003-0620 (Workers’ Compensation Insurance) when that business hires employees or otherwise no longer qualifies for the exempt status.
Source:
Rule 808-003-0090 — Employer Status, https://secure.sos.state.or.us/oard/view.action?ruleNumber=808-003-0090
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