2015 ORS 657.676¹
Reconsideration of determinations
  • conditions
  • rules
  • hearing and review

(1) Upon motion of the Director of the Employment Department or upon application of an interested employer, the director may reconsider a determination of employer subjectivity, tax rate or tax assessment, irrespective of whether the determination has become final. The director may reconsider a determination when there is evidence of:

(a) Computation errors;

(b) Clerical errors;

(c) Misinformation provided to a party by the Employment Department;

(d) Facts not previously known to the department; or

(e) Errors caused by misapplication of law by the department.

(2) The reconsideration shall be accomplished by the director or any employee the director may designate for the purpose, in accordance with rules adopted by the director. The director or designated employee may make a new determination, which is subject to hearing, review and appeal in accordance with ORS 657.485 (Notice of rate) and 657.679 (Determination that employing unit or employment is subject to this chapter) to 657.684 (Judicial review of decisions under ORS 657.683). [1977 c.538 §13; 2007 c.88 §1]

Notes of Decisions

Employ­ment Division is not precluded by res judicata from reexamining its original determina­tion that employer is successor-in-interest to prior employer, under this sec­tion, if reconsidera­tion is restricted to clerical or computa­tional errors. Jefferson Street Holding Co. v. Employ­ment Div., 42 Or App 427, 600 P2d 928 (1979)

Where nonprofit religious organiza­tion requested and received in­for­ma­­tion re­gard­ing Employ­ment Division's regula­tions on unemploy­ment tax exemp­tions, there was no official determina­tion barring division under this sec­tion from reconsidering organiza­tion's tax-exempt status. Shiloh Youth Revival Center v. Emp. Div., 44 Or App 81, 605 P2d 704 (1980)

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 (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 657, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano657.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.