Oregon Statutes 657.765 – Reciprocal agreements concerning payroll taxes for out-of-state work
Whenever the unemployment insurance laws of other states provide for inclusion of out-of-state payment of wages in computing wages paid in like manner as provided in ORS § 657.095 (2), the Director of the Employment Department may enter into agreements with those empowered to administer the unemployment insurance laws of such other states for the purpose of:
Terms Used In Oregon Statutes 657.765
- 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
- payroll: means all wages paid to employees in any employment subject to this chapter. See Oregon Statutes 657.095
- Taxes: means the money payments to the Unemployment Compensation Trust Fund required, or voluntary payments permitted, by this chapter. 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
(1) Waiving the further collection of payroll taxes in all the states when the aggregate amount of said wages is in excess of ‘payroll’ as defined in ORS § 657.095 (1); and
(2) Securing uniformity for payroll reporting on such out-of-state work. [Amended by 1955 c.655 § 24; 1973 c.300 § 13; 1973 c.810 § 3]