Oregon Statutes 657.095 – Payroll
(1) As used in this chapter, unless the context requires otherwise, ‘payroll’ means all wages paid to employees in any employment subject to this chapter. However, for payroll tax purposes pursuant to this chapter, ‘wages’ excludes remuneration received by an employee from each employer in any calendar year that is in excess of an amount obtained by multiplying the average annual wage for the second preceding calendar year by 0.80 and rounding the result to the nearest multiple of $100. The average annual wage shall be determined by dividing the total wages paid by subject employers during the year by the average monthly employment reported by subject employers for the year. However, a payroll, as calculated pursuant to this section, may not in any year be less than the amount in effect during the preceding calendar year.
Terms Used In Oregon Statutes 657.095
- Average monthly employment: means the total number of persons employed in each month for 12 consecutive months, as reported by employers subject to the tax under this chapter, divided by 12. See Oregon Statutes 657.458
- 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
- payroll: means all wages paid to employees in any employment subject to this chapter. See Oregon Statutes 657.095
- Taxes: means the money payments to the Unemployment Compensation Trust Fund required, or voluntary payments permitted, by this chapter. See Oregon Statutes 657.010
- 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) The remuneration paid by an employer located in this state for work performed in other states by an employee who works part of the time in a calendar year in this and other states shall be included in payroll when the work in the other states is covered by unemployment insurance laws. The Director of the Employment Department shall prescribe the manner of providing proof of the payment of payroll taxes on the wages of an employee earned while working in other states. [Amended by 1955 c.655 § 6; 1959 c.606 § 1; 1965 c.205 § 1; 1971 c.463 § 10; 1973 c.300 § 3; 1973 c.810 § 1; 1975 c.354 § 1; 1983 c.508 § 2; 1995 c.79 § 331; 2005 c.183 § 4]