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Oregon Revised Statutes

Or. Rev. Stat. § 657.020 (2026)

Employing unit

✓ current as of May 2026
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      657.020 Employing unit. (1) As used in this chapter, unless the context requires otherwise, “employing unit” means:

      (a) Any individual or type of organization, including any partnership, association, limited liability company, limited liability partnership, trust, estate, joint stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor thereof, or the legal representative of a deceased person, who has or had in its employ one or more individuals performing services for it within this state.

      (b) This state, including every state officer, board, commission, department, institution, branch and agency of the state government.

      (c) Any people’s utility district.

      (d) Any political subdivision.

      (e) Any Indian tribe or subdivision, subsidiary or business enterprise wholly owned by an Indian tribe.

      (2) All individuals performing services within this state for any employing unit that maintains two or more separate establishments within this state are deemed to be employed by a single employing unit for all the purposes of this chapter, except that for the purposes of this chapter each of the various agencies, boards, commissions, departments, institutions and political subdivisions of this state shall be deemed separate employing units. [Amended by 1955 c.655 §1; 1957 c.682 §1; 1959 c.398 §1; 1973 c.715 §1; 1977 c.295 §1; 1995 c.93 §37; 1997 c.646 §14; 2001 c.572 §1]

Notes of Decisions
Cited in 19 cases, 1969–2014 · leading case: Confederated Tribes of Siletz Indians v. Emp. Dep't, 995 P.2d 580 (Or. Ct. App. 2000).
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Confederated Tribes of Siletz Indians v. Emp. Dep't, 995 P.2d 580 (Or. Ct. App. 2000). · cites it 4× “ORS 657.020(1) (1977) defined “employing unit” to mean: “(a) Any individual or type of organization * * *.”
Gross v. Emp. Dep't, 240 P.3d 1130 (Or. Ct. App. 2010). · cites it 5× “ng: “Where, as here, [petitioner] has selected those who are to perform the services, set the price for the services, sent the service providers to the locations where the services are required, and collected a percentage of the total fee for the services, the persons physically…”
State v. Cain, 320 P.3d 600 (Or. Ct. App. 2014). · cites it 2× “”); 5 OAR 471-031-0005(1) (“Every employing unit, as defined by ORS 657.020, shall maintain a payroll record of individuals performing services for it.”
Avanti Press, Inc. v. Emp. Dep't Tax Section, 274 P.3d 190 (Or. Ct. App. 2012). “” ORS 657.020(l)(a). Consequently, Waiau’s status as an “employee” determines whether Avanti is an employer subject to Oregon’s unemployment insurance laws.”
Necanicum Inv. Co. v. Emp. Dep't, 164 P.3d 1197 (Or. Ct. App. 2007). “” ORS 657.020(l)(a), in turn, defines “employing unit” as “[a]ny individual or type of organization* * * who has or had in its employ one or more individuals performing services for it within this state.”
Columbia Mgmt. Co. v. Morgan, 526 P.2d 571 (Or. 1974). “ORS 657.020 also provides: “Employing unit.”
Klamath Irrigation Dist. v. Emp. Div., 534 P.2d 190 (Or. Ct. App. 1975). · cites it 3× “ORS 657.020(1) of the unemployment compensation Act was amended in 1973 to provide that political subdivisions are subject to *63 paying the tax.”
Peterson v. Emp. Div., 728 P.2d 95 (Or. Ct. App. 1986). “” ORS 657.020(1)(a). An “employe” is “any person * * * 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.”
Oregon Festival of Am. Music v. Emp. Dep't, 130 P.3d 795 (Or. Ct. App. 2006). “” ORS 657.020(l)(a), in turn, defines “employing unit” as “[a]ny individual or type of organization * * * who has or had in its employ one or more individuals performing services for it within this state.”
West Bearing & Parts, Inc. v. Peet, 456 P.2d 993 (Or. 1969). · cites it 5× “Much of the argument is directed to the meaning of ORS 657.020, the statute defining an employing unit and of ORS 657.”
RSMJ, Inc. v. Emp. Div., 596 P.2d 909 (Or. 1979). “480: If the organization, trade or business, including the entire employing enterprise and all its incidents for all purposes of this chapter, of any employer is by purchase or otherwise transferred to an employing unit, whether or not such acquiring employing unit was an…”
Lectro Lift, Inc. v. Morgan, 513 P.2d 526 (Or. Ct. App. 1973). “loye of an employer engages any other person in the work which said helper, assistant or employe is doing for the employer, with the employer’s actual, constructive or implied knowledge, such employer shall, for all purposes of this chapter, be deemed the employer of such other…”
Show all 19 citing cases →
— Or. Rev. Stat. § 657.020(1) — 4 cases
Confederated Tribes of Siletz Indians v. Emp. Dep't, 995 P.2d 580 (Or. Ct. App. 2000). “ORS 657.020(1) (1977) defined “employing unit” to mean: “(a) Any individual or type of organization * * *.”
Gross v. Emp. Dep't, 240 P.3d 1130 (Or. Ct. App. 2010). “ng: “Where, as here, [petitioner] has selected those who are to perform the services, set the price for the services, sent the service providers to the locations where the services are required, and collected a percentage of the total fee for the services, the persons physically…”
Klamath Irrigation Dist. v. Emp. Div., 534 P.2d 190 (Or. Ct. App. 1975). “ORS 657.020(1) of the unemployment compensation Act was amended in 1973 to provide that political subdivisions are subject to *63 paying the tax.”
Eaton v. Morgan, 499 P.2d 1378 (Or. Ct. App. 1972).
— Or. Rev. Stat. § 657.020(1)(a) — 3 cases
Gross v. Emp. Dep't, 240 P.3d 1130 (Or. Ct. App. 2010). “ng: “Where, as here, [petitioner] has selected those who are to perform the services, set the price for the services, sent the service providers to the locations where the services are required, and collected a percentage of the total fee for the services, the persons physically…”
Peterson v. Emp. Div., 728 P.2d 95 (Or. Ct. App. 1986). “” ORS 657.020(1)(a). An “employe” is “any person * * * 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.”
Waltuck v. Emp. Div., 805 P.2d 739 (Or. Ct. App. 1991).
— Or. Rev. Stat. § 657.020(l)(a) — 6 cases
Avanti Press, Inc. v. Emp. Dep't Tax Section, 274 P.3d 190 (Or. Ct. App. 2012). “” ORS 657.020(l)(a). Consequently, Waiau’s status as an “employee” determines whether Avanti is an employer subject to Oregon’s unemployment insurance laws.”
Necanicum Inv. Co. v. Emp. Dep't, 164 P.3d 1197 (Or. Ct. App. 2007). “” ORS 657.020(l)(a), in turn, defines “employing unit” as “[a]ny individual or type of organization* * * who has or had in its employ one or more individuals performing services for it within this state.”
Oregon Festival of Am. Music v. Emp. Dep't, 130 P.3d 795 (Or. Ct. App. 2006). “” ORS 657.020(l)(a), in turn, defines “employing unit” as “[a]ny individual or type of organization * * * who has or had in its employ one or more individuals performing services for it within this state.”
All PEO, Inc. v. Emp. Dep't, 111 P.3d 798 (Or. Ct. App. 2005).
Joseph, Babener & Carpenter v. Emp. Div., 737 P.2d 628 (Or. Ct. App. 1987).
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