Oregon Statutes 657.044 – Employment; service by partners and corporate officers and directors who are family members and by certain sole corporate officers and directors excluded; election; exceptions
(1) As used in this chapter, ’employment’ does not include service performed for:
Terms Used In Oregon Statutes 657.044
- Calendar quarter: means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, or the approximate equivalent thereof, as the Director of the Employment Department may, by rule, prescribe. See Oregon Statutes 657.010
- 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.
- members of the same family: means persons who are members of a family as parents, stepparents, grandparents, spouses, sons-in-law, daughters-in-law, brothers, sisters, children, stepchildren, adopted children or grandchildren. See Oregon Statutes 657.044
- Nonprofit employing unit: means an organization, or group of organizations, described in section 501(c)(3) of the Internal Revenue Code that is exempt from income tax under section 501(a) of the Internal Revenue Code. See Oregon Statutes 657.010
- 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.
- political subdivision: means any county, city, district organized for public purposes, or any other political subdivision or public corporation, including any entity organized pursuant to ORS § 190. See Oregon Statutes 657.097
(a) A corporation by corporate officers who:
(A) Are directors of the corporation;
(B) Have a substantial ownership interest in the corporation; and
(C) Are members of the same family.
(b) A corporation by an individual who is the sole corporate officer and director of the corporation and who has a substantial ownership interest in the corporation.
(c) A limited liability company by a member, including members who are managers, as defined in ORS § 63.001.
(d) A limited liability partnership by a partner as described in ORS Chapter 67.
(2)(a) The exclusion under subsection (1)(a) or (b) of this section is effective only if the corporation elects not to provide coverage for the individuals described respectively in subsection (1)(a) or (b) of this section.
(b) The election must be in writing and is effective on the first day of the current calendar quarter or, upon request, on the first day of the calendar quarter preceding the calendar quarter in which the request is submitted.
(3) The provisions of this section do not apply to service performed for:
(a) A nonprofit employing unit;
(b) This state;
(c) A political subdivision of this state; or
(d) An Indian tribe.
(4) As used in this section, ‘members of the same family’ means persons who are members of a family as parents, stepparents, grandparents, spouses, sons-in-law, daughters-in-law, brothers, sisters, children, stepchildren, adopted children or grandchildren. [1995 c.220 § 2; 1997 c.646 § 15; 1999 c.59 § 195; 2001 c.572 § 3; 2003 c.792 § 1; 2005 c.218 § 9; 2009 c.79 § 1; 2013 c.311 § 1]