Terms Used In Oregon Statutes > Chapter 657 > Shared Work Plans

• 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
• 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
• employee: means any person, including aliens and minors, employed for remuneration or under any contract of hire, written or oral, express or implied, by an employer subject to this chapter in an employment subject to this chapter. See Oregon Statutes 657.015
• 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

• Internal Revenue Code: means the federal Internal Revenue Code, as amended and in effect on December 31, 2022. See Oregon Statutes 657.010
• 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