Employee
Source:
Section 657.015 — Employee, https://www.oregonlegislature.gov/bills_laws/ors/ors657.html.
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
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