Unemployment Insurance

ORS 657.015

As used in this chapter, unless the context requires otherwise, “employee” means any person, including aliens and minors, employed for remuneration or under any contract of hire, written or oral, express or implied, by an employer subject to this chapter in an employment subject to this chapter. “Employee” does not include a person who volunteers or donates services performed for no remuneration or without expectation or contemplation of remuneration as the adequate consideration for the services performed for a religious or charitable institution or a governmental entity. [Amended by 1999 c.734 §1]

Notes of Decisions

Although members of cooperative performed services in return for patronage dividends, which are share of profit in proportion to amount of work performed, and although in absence of profits they might not receive any compensation, members received "remuneration" within meaning of this section, making cooperative liable for unemployment insurance contributions. Emp. Div. v. Surata Soy Foods, 63 Or App 221, 662 P2d 810 (1983)

Payments to proctor parents caring for difficult foster children in their homes were subject to payroll taxes for unemployment insurance. Youth Care Services v. Employment Division, 91 Or App 145, 754 P2d 25 (1988)

Where petitioner distributes appliances to retail stores but has no control over how sales are made and at what prices or whether spiff program will be implemented at particular retail establishment, service to petitioner is too indirect to constitute "employment" and petitioner is not subject to payroll taxes for unemployment insurance. North Pacific Supply Co., Inc. v. Emp. Div., 100 Or App 553, 787 P2d 495 (1990), Sup Ct review denied

Chapter 657

Notes of Decisions

An individual who performs services for remuneration is an employee, and person or organization for whom services are performed is an employer under terms of Employment Division Law even if remuneration is paid indirectly rather than directly unless employer shows that some statutory exclusion applies. Lectro Lift, Inc. v. Morgan, 14 Or App 316, 513 P2d 526 (1973)

Mere act of incorporating as professional corporation does not, by itself, create employer-employee relationship for purposes of this chapter. Peterson v. Employment Division, 82 Or App 371, 728 P2d 95 (1986)

Determination of whether claimant is qualified for benefits is made by reference to ORS 657.150 and 657.155, which require determination of amount of work that claimant performed in "employment" as defined in ORS chapter 657, which, in turn means that exclusions from "employment" set out in ORS 657.040 through 657.094 must be considered. May Trucking Co. v. Employment Dept., 251 Or App 555, 284 P3d 553 (2012)

Atty. Gen. Opinions

Determining employer of musicians' group, (1972) Vol 35, p 1306


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Jun. 26, 2021