Oregon Statutes 657.660 – Records and reports of employing units
(1) Every employing unit shall keep true and accurate records of all persons employed by it and such records of hours worked, wages paid and other statistics as prescribed by the Director of the Employment Department for the administration of this chapter.
Terms Used In Oregon Statutes 657.660
- 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
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- 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
(2) Such records shall be open to inspection by the director or an authorized representative of the director at any reasonable time. No person shall refuse to allow the director or authorized representative to inspect the payroll or other records or documents relative to the enforcement of this chapter.
(3) The director may require from any employing unit such reports on the wages, hours, employment, unemployment and related matters concerning its employees as the director deems necessary to the effective administration of this chapter.
(4) Every employing unit shall fully, correctly and promptly furnish the director all information required by the director to carry out the purposes and provisions of this chapter.
[1959 c.598 § 6; 1961 c.252 § 5; 1967 c.435 § 8; repealed by 1981 c.77 § 14 (657.663 enacted in lieu of 657.662)]