Oregon Statutes 657.475 – Where a number of the same workers are normally employed by several employers; records; contributions; charging benefits
(1) Where a number of workers are normally employed in employment in the course of a year by several employers, such employers, with the approval of the Director of the Employment Department, may appoint an agent who shall maintain such records and prepare and file such returns and reports as are required under this chapter in respect to such workers, including returns and reports of wages paid and payable to such workers, and may pay the employers’ contributions levied under this chapter in respect to wages paid and payable to such workers and shall perform such other acts on behalf of such employers as the director may authorize, all in the same manner as though such agent were the employer of such workers.
Terms Used In Oregon Statutes 657.475
- contributions: means the taxes that are the money payments required by this chapter, or voluntary payments permitted, to be made to the Unemployment Compensation Trust Fund. See Oregon Statutes 657.010
- 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
- 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 director may, by regulation, provide for the manner of crediting to each such employer the employment experience of such group of employers who have appointed such agent with respect to such workers, for the purpose of any classification of employers made pursuant to this chapter for the determination of future rates of employers’ contributions.
(3) Any of such employers who operate or do business in more than one place may, with the approval of the director, appoint a separate agent in each such place.
(4) This section shall not be construed to make such agent the employer of such workers, or relieve any employer of obligations to comply with the terms of this chapter, except to the extent that such obligations are discharged by such agent.