Temporary provisions relating to determination of employer tax rates for calendar years 2022, 2023 and 2024 are compiled as notes following ORS 657.430
§ 657.405 Computation date defined for ORS 657.430 to 657.463 and 657.471 to 657.485
§ 657.410 Minimum wage for employee without fixed wage
§ 657.415 When employer ceases to be subject to this chapter
§ 657.425 Election of coverage for services that do not constitute employment as defined in this chapter
§ 657.430 Tax rates based on experience

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Terms Used In Oregon Statutes > Chapter 657 > Contributions by Employers; Coverage; Rate

  • Adjusted average weekly check amount: means the average weekly check amount in a calendar year plus one-half of the increase in the maximum weekly benefit amount plus one-half of the increase in the minimum weekly benefit amount from the week including July 4 immediately preceding such calendar year to the week including July 4 immediately following such calendar year. See Oregon Statutes 657.458
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Average monthly employment: means the total number of persons employed in each month for 12 consecutive months, as reported by employers subject to the tax under this chapter, divided by 12. See Oregon Statutes 657.458
  • Average weekly check amount: means the gross amount of benefit payments, excluding extended benefits, made during a 12 consecutive month period, divided by the number of such weekly payments made to all individuals receiving benefits under this chapter during that period. See Oregon Statutes 657.458
  • Benefit year: means a period of 52 consecutive weeks commencing with the first week with respect to which an individual files an initial valid claim for benefits, and thereafter the 52 consecutive weeks period beginning with the first week with respect to which the individual next files an initial valid claim after the termination of the individual's last preceding benefit year except that the benefit year shall be 53 weeks if the filing of an initial valid claim would result in overlapping any quarter of the base year of a previously filed initial valid claim. See Oregon Statutes 657.010
  • Benefits: means the money allowances payable to unemployed persons under this chapter. See Oregon Statutes 657.010
  • 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
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Contract: A legal written agreement that becomes binding when signed.
  • contributions: means the taxes that are the money payments required by this chapter, or voluntary payments permitted, to be made to the Unemployment Compensation Trust Fund. See Oregon Statutes 657.010
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County court: includes board of county commissioners. See Oregon Statutes 174.100
  • 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

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • High benefit cost period: means the 12 consecutive month period in the last 20 completed calendar years in which the benefit cost rate was the highest. See Oregon Statutes 657.458
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
  • 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
  • Oath: A promise to tell the truth.
  • payroll: means all wages paid to employees in any employment subject to this chapter. See Oregon Statutes 657.095
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • 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
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • special government body: means any of the following:

    (a) A public corporation created under a statute of this state and specifically designated as a public corporation. See Oregon Statutes 174.117

  • Subpoena: A command to a witness to appear and give testimony.
  • Taxes: means the money payments to the Unemployment Compensation Trust Fund required, or voluntary payments permitted, by this chapter. See Oregon Statutes 657.010
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
  • Valid claim: means any claim for benefits made in accordance with ORS § 657. See Oregon Statutes 657.010
  • Verdict: The decision of a petit jury or a judge.
  • wages: means all remuneration for employment, including the cash value, as determined by the Director of the Employment Department under the regulations of the director, of all remuneration paid in any medium other than cash. See Oregon Statutes 657.105
  • Week: means any period of seven consecutive calendar days ending at midnight, as the director may prescribe by rule. See Oregon Statutes 657.010