- • educational, hospital, nursing, student service exclusions
(1) As used in this chapter, unless the context requires otherwise, and subject to ORS 657.035 (Employment), 657.040 (Employment) and 657.045 (Employment) to 657.094 (Employment), or any other section which excludes services from the term "employment," "employment" means service for an employer, including service in interstate commerce, within or outside of the United States, performed for remuneration or under any contract of hire, written or oral, express or implied.
(2) Notwithstanding any other provisions of this chapter, "employment" shall include service:
(a) Which is subject to the tax imposed by the Federal Unemployment Tax Act; or
(b) Which is 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 such service is performed by a student who is enrolled and is regularly attending classes at such school, college or university, or by the spouse of such a student, if such spouse is advised at the time such spouse commences to perform such service, that the employment of such spouse to perform such service is provided under a program to provide financial assistance to such student by such school, college, or university, and such employment will not be covered by any program of unemployment insurance.
(b) Service performed in the employ of a hospital, if such service is performed by a patient of such 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 which 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 such institution, which combines academic instruction with work experience, if such service is an integral part of such program, and such program has been approved by the Director of the Employment Department, and such institution has so certified to the employer, except that this paragraph shall 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 such 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 which 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 such full-time student performed services in the employ of such camp for less than 13 calendar weeks in such 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) Which 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 so 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]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information