ORS 657.173¹
Alternate base year
  • rules

(1)(a) Notwithstanding ORS 657.010 (Definitions) (1), in the case of an individual who is not eligible for benefits under ORS 657.150 (Amount of benefits) (2) using the definition in ORS 657.010 (Definitions) (1), “base year” means the last four completed calendar quarters preceding the benefit year, if use of this alternate definition of “base year” makes the individual eligible for benefits under ORS 657.150 (Amount of benefits) (2).

(b) Notwithstanding paragraph (a) of this subsection, a determination of eligibility under ORS 657.150 (Amount of benefits) (2) may not be made using paragraph (a) of this subsection if the individual qualifies or would qualify for regular benefits under the unemployment law of another governmental jurisdiction using that jurisdiction’s standard base year.

(c) Work and earnings in a calendar quarter that is included in a claim determined to be eligible using the base year as defined in paragraph (a) of this subsection cannot be included in the base year of a subsequent claim unless the subsequent claim’s base year is extended under ORS 657.170 (Extending base year) to include the calendar quarter.

(2)(a) Except as provided in paragraph (b) of this subsection, the definition of “base year” that applies for the purposes of determining an individual’s eligibility for benefits under ORS 657.150 (Amount of benefits) applies for all purposes under this chapter related to that individual’s claim.

(b) When making a finding under ORS 657.170 (Extending base year) (1), “base year” has the meaning given that term in ORS 657.010 (Definitions) (1).

(3) The Director of the Employment Department shall adopt rules necessary to carry out the provisions of this section. [2009 c.71 §2; 2013 c.101 §1]

Note: 657.173 (Alternate base year) was added to and made a part of ORS chapter 657 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Chapter 657

Notes of Decisions

An individual who performs services for remunera­tion is an employee, and per­son or organiza­tion for whom services are performed is an employer under terms of Employ­ment Division Law even if remunera­tion is paid indirectly rather than directly unless employer shows that some statutory exclusion applies. Lectro Lift, Inc. v. Morgan, 14 Or App 316, 513 P2d 526 (1973)

Mere act of incorporating as professional corpora­tion does not, by itself, create employer-employee rela­tionship for purposes of this chapter. Peterson v. Employ­ment Division, 82 Or App 371, 728 P2d 95 (1986)

Determina­tion of whether claimant is qualified for benefits is made by reference to ORS 657.150 (Amount of benefits) and 657.155 (Benefit eligibility conditions), which require determina­tion of amount of work that claimant performed in “employ­ment” as defined in ORS chapter 657, which, in turn means that exclusions from “employ­ment” set out in ORS 657.040 (Employment) through 657.094 (Employment) must be considered. May Trucking Co. v. Employ­ment Dept., 251 Or App 555, 284 P3d 553 (2012)

Atty. Gen. Opinions

Determining employer of musicians’ group, (1972) Vol 35, p 1306

1 Legislative Counsel Committee, CHAPTER 657—Unemployment Insurance, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors657.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 657, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano657.­html (2019) (last ac­cessed May 16, 2020).
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