Oregon Statutes 657.425 – Election of coverage for services that do not constitute employment as defined in this chapter
(1) Any employing unit, for which individuals perform services that are not employment subject to this chapter, may file with the Director of the Employment Department a written election that all such excluded services are employment for all the purposes of this chapter.
Terms Used In Oregon Statutes 657.425
- Calendar quarter: means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, or the approximate equivalent thereof, as the Director of the Employment Department may, by rule, prescribe. See Oregon Statutes 657.010
- 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
- Nonprofit employing unit: means an organization, or group of organizations, described in section 501(c)(3) of the Internal Revenue Code that is exempt from income tax under section 501(a) of the Internal Revenue Code. See Oregon Statutes 657.010
- political subdivision: means any county, city, district organized for public purposes, or any other political subdivision or public corporation, including any entity organized pursuant to ORS § 190. See Oregon Statutes 657.097
- Taxes: means the money payments to the Unemployment Compensation Trust Fund required, or voluntary payments permitted, by this chapter. See Oregon Statutes 657.010
(2) Notwithstanding subsection (1) of this section:
(a) A nonprofit employing unit, a state agency, a political subdivision or an Indian tribe may file a written election that all otherwise excluded services performed by individuals within the same grade, class or occupation or at a specific establishment or geographic area are employment subject to this chapter.
(b) An employing unit for which services are performed that are subject to the Federal Unemployment Tax Act may file a written election with the director that such services are employment for all purposes of this chapter.
(3) Elections filed pursuant to subsections (1) and (2) of this section are not effective unless approved by the director. Upon approval of the election by the director, the services are employment subject to this chapter effective the first day of the calendar quarter in which the election was filed, or a later date when so specified in the election. Such election shall continue in effect until canceled but shall be for not less than two completed calendar years.
(4) An employing unit may cancel its election as of January 1 of any calendar year that is subsequent to two calendar years, only if such employing unit has filed, at least 30 days prior to such January 1, a written notice with the director of its intention to cancel such election. Upon timely notice of intention to cancel the election, such services shall cease to be employment subject to this chapter.
(5) The director may cancel the election of any employing unit and such elected services shall cease to be employment subject to this chapter at any time while such employing unit is in default in payment of taxes or other amounts due under this chapter. [Amended by 1971 c.463 § 14; 1973 c.715 § 3; 1981 c.5 § 4; 2001 c.572 § 11; 2005 c.218 § 14]