ORS 657B.175
Effect of place of performance of service

(1)

An employee’s wages shall be used to make determinations under this chapter if the wages are earned for service that is:

(a)

Localized within this state; or

(b)

Not localized within any state, but some of the service is performed within this state and:

(A)

The base of operations is in this state or, if there is no base of operations, the place from which the service is directed or controlled is in this state; or

(B)

The base of operations or place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in this state.

(2)

Service is localized within this state if it is:

(a)

Performed entirely within this state; or

(b)

Performed both within and outside this state, but the service performed outside this state is incidental to the employee’s service within this state. [2019 c.700 §21; 2023 c.292 §13]
Note: Section 16 (10), chapter 292, Oregon Laws 2023, provides:
Sec. 16. (10) The amendments to ORS 657B.175 (Effect of place of performance of service) by section 13 of this 2023 Act apply to wages earned on or after January 1, 2023. [2023 c.292 §16(10); 2023 c.292 §16a(10)]

Source: Section 657B.175 — Effect of place of performance of service, https://www.­oregonlegislature.­gov/bills_laws/ors/ors657B.­html (accessed May 26, 2025).

657B.005
Legislative findings 657B.010
Definitions 657B.015
Benefit eligibility 657B.020
Qualifying purposes for benefits 657B.023
Determining family member by reason of affinity 657B.025
Coordination of leave 657B.030
Use of other paid leave benefits in addition to paid family and medical leave insurance benefits 657B.040
Notice to employers prior to commencing leave 657B.050
Amount of benefits 657B.060
Job protection 657B.070
Denying leave 657B.080
False statements or failure to report material fact by employer 657B.090
Claim for benefits 657B.100
Allowing or denying claim 657B.110
Continuous jurisdiction of director 657B.130
Elective coverage for certain individuals 657B.150
Contributions 657B.175
Effect of place of performance of service 657B.180
Unlawful practices of employer 657B.190
Employer’s security for payment of contributions 657B.200
Employer assistance grants 657B.210
Equivalent plans, generally 657B.220
Director review of benefits provided under equivalent plan 657B.230
Application for reapproval of plan 657B.240
Withdrawal from plan 657B.250
Portability of benefits and retention of eligibility status between jobs 657B.260
Successor in interest required to continue offering approved plan to eligible employees until withdrawal of plan 657B.280
Delinquent contributions and improper benefit payments as liens on real or personal property 657B.290
Filing of lien statement or warrant 657B.300
Alternative remedies for collection of amounts liable to be repaid 657B.310
Release, compromise or satisfaction of lien 657B.320
Delinquent contributions or grant repayments 657B.330
Liability of certain officers, members, partners or employees for amounts in default 657B.332
False statements or failure to report material fact 657B.334
Ineligibility for benefits upon conviction of fraud in obtaining benefits 657B.335
Deduction of benefits paid in error not due to recipient fault 657B.336
Waiver of recovery of overpaid benefits 657B.337
Cancellation of unrecoverable benefit payments and amounts of interest or penalties due and unpaid 657B.338
Request for offset of moneys owed to debtor by Department of Revenue against certain amounts owed by debtor 657B.339
Authority of director to compromise or adjust contribution debts or overpayments 657B.340
Family and medical leave insurance program 657B.350
Third party administrator 657B.360
Determining number of employees employed by employer 657B.370
Computation and assessment of employer contributions and interest 657B.380
Advisory committee 657B.390
Employment records 657B.400
Confidentiality of information 657B.410
Appeals process, generally 657B.420
Appeals of decisions under equivalent employer plan 657B.425
Dismissal of request or application for hearing 657B.430
Paid Family and Medical Leave Insurance Fund 657B.440
Employer required to provide notice advising employees of rights and duties 657B.460
Construction of chapter 657B.470
Preemption of local laws relating to paid family and medical leave 657B.480
State agency assistance 657B.900
Criminal penalties 657B.910
Penalty when employer fails to file contribution reports or pay contributions when due 657B.920
Penalty when employer fails to file reports 657B.925
Penalties for employer violation of requirements applicable to employer-offered benefit plans

Current through early 2026

§ 657B.175. Effect of place of performance of service's source at oregon​.gov