Oregon Statutes 657.516 – Liability of certain officers, members, partners and employees for amounts in default
(1) In the case of default by an employer, as provided in ORS § 657.515, a person described in subsection (2) of this section who, as an officer, member, partner or employee, is under a duty to perform the actions required by employers under this chapter shall be personally liable for amounts due under this chapter. More than one person may be jointly and severally liable under this section.
Terms Used In Oregon Statutes 657.516
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- employee: means any person, including aliens and minors, employed for remuneration or under any contract of hire, written or oral, express or implied, by an employer subject to this chapter in an employment subject to this chapter. See Oregon Statutes 657.015
- employer: means any employing unit which employs one or more individuals in an employment subject to this chapter in each of 18 separate weeks during any calendar year, or in which the employing unit's total payroll during any calendar quarter amounts to $1,000 or more. See Oregon Statutes 657.025
- 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
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) This section shall apply only to a person who is one or more of the following:
(a) An officer or employee of a corporation;
(b) A member or employee of a limited liability company; or
(c) A partner in or employee of a limited liability partnership.
(3) If the Director of the Employment Department determines that an amount is due under this section, the director shall issue a notice of assessment to the person liable under this section mailed to the person’s last-known address of record with the director.
(4) If the director has reason to believe that the person liable under this section is insolvent, the director may issue a jeopardy assessment as provided by ORS § 657.681 (4).
(5) Amounts assessed under this section may be reviewed in the manner provided by ORS § 657.681 (5). [2009 c.79 § 3]