(1) As used in this chapter, except as provided in ORS § 657.035, 657.040 and 657.043 to 657.094, ’employment’ means service for an employer, including service in interstate commerce, within or outside the United States, performed for remuneration or under any contract of hire, written or oral, express or implied.

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Terms Used In Oregon Statutes 657.030

  • Contract: A legal written agreement that becomes binding when signed.
  • employer: means any employing unit which employs one or more individuals in an employment subject to this chapter in each of 18 separate weeks during any calendar year, or in which the employing unit's total payroll during any calendar quarter amounts to $1,000 or more. See Oregon Statutes 657.025
  • employment: includes service that is:

    (a) Subject to the tax imposed by the Federal Unemployment Tax Act; or

    (b) Required to be covered under this chapter as a condition for employers to receive a full tax credit against the tax imposed by the Federal Unemployment Tax Act. See Oregon Statutes 657.030

  • Hospital: has the meaning given that term in ORS § 442. See Oregon Statutes 657.010
  • Internal Revenue Code: means the federal Internal Revenue Code, as amended and in effect on December 31, 2022. See Oregon Statutes 657.010
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100

(2) Notwithstanding any other provisions of this chapter, ’employment’ includes service that is:

(a) Subject to the tax imposed by the Federal Unemployment Tax Act; or

(b) Required to be covered under this chapter as a condition for employers to receive a full tax credit against the tax imposed by the Federal Unemployment Tax Act.

(3) Notwithstanding subsections (1) and (2) of this section, ’employment’ does not include:

(a) Service performed in the employ of a school, college or university, if the service is performed by a student who is enrolled and is regularly attending classes at the school, college or university, or by the spouse of the student, if the spouse is advised at the time the spouse commences to perform the service, that the employment of the spouse is provided under a program to provide financial assistance to the student by the school, college, or university, and the employment is not covered by any program of unemployment insurance.

(b) Service performed in the employ of a hospital, if the service is performed by a patient of the hospital.

(c) Service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled in a nurses’ training school chartered or approved pursuant to the laws of this state.

(d) Service performed by an individual who is enrolled at a nonprofit or public educational institution that normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at the institution, that combines academic instruction with work experience, if the service is an integral part of the program, and the program has been approved by the Director of the Employment Department, and the institution has so certified to the employer, except that this paragraph does not apply to service performed in a program established for or on behalf of an employer or group of employers.

(e) Service performed by a full-time student in the employ of an organized camp described in section 3306(c)(20) of the Internal Revenue Code:

(A) If the camp:

(i) Did not operate for more than seven months in the calendar year and did not operate more than seven months in the preceding calendar year; or

(ii) Had average gross receipts for any six months in the preceding calendar year that were not more than 33-1/3 percent of its average gross receipts for the other six months in the preceding calendar year; and

(B) If the full-time student performed services in the employ of the camp for less than 13 calendar weeks in the calendar year.

(4) As used in subsection (3)(e) of this section, an individual shall be treated as a full-time student for any period:

(a) During which the individual is enrolled as a full-time student at an educational institution; or

(b) That is between academic years or terms if:

(A) The individual was enrolled as a full-time student at an educational institution for the immediately preceding academic year or term; and

(B) There is a reasonable assurance that the individual will be enrolled for the immediately succeeding academic year or term after the period described in subparagraph (A) of this paragraph. [Amended by 1959 c.405 § 2; 1971 c.463 § 5; 1975 c.257 § 2; 1981 c.77 § 2; 1987 c.263 § 1; 2011 c.106 § 3]