2017 ORS 657.504¹
Applicability of noncharging provisions

(1) The noncharging provisions of this chapter, including but not limited to ORS 657.327 (Notice of effectiveness of extended benefits), 657.360 (When employer charged for benefits), 657.471 (Manner of charging benefits to employer) and 657.770 (Reciprocal agreements concerning wages used as basis for benefits), do not apply to employers making reimbursement payments or payments in lieu of taxes in accordance with ORS 657.505 (Payment of and liability for taxes).

(2) The noncharging provisions of this chapter apply to taxpaying Indian tribes, except that, notwithstanding ORS 657.327 (Notice of effectiveness of extended benefits), one-half of extended benefits applicable to an Indian tribe paying taxes under ORS 657.505 (Payment of and liability for taxes) shall be charged to the Indian tribe. [1973 c.118 §4; subsection (2) of 2005 Edition enacted as 2005 c.181 §2]

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 (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 657, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano657.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.