657.035
Employment; effect of place of performance of service. (1) The term “employment” includes
an individual’s entire service, performed within, or both within and without,
this state if:
(a) The service
is localized in this state; or
(b) The service
is not localized in any state, and such service is not covered under the
unemployment compensation law of any other state, the Virgin Islands or Canada,
and
(A) The base of
operations is in this state, or if there is no base of operations, then the
place from which the service is directed or controlled is in this state, or
(B) The base of
operations or place from which such service is directed or controlled is not in
any state in which some part of the service is performed but the individual’s
residence is in this state.
(2) Service
performed within this state but not covered under subsection (1) of this
section is employment subject to this chapter if taxes are not required and
paid with respect to such services under an unemployment insurance law of any
other state or of the federal government.
(3) Services not
covered under subsection (1) of this section, and performed entirely without
this state, with respect to no part of which taxes are required and paid under
an unemployment insurance law of any other state or of the federal government,
are employment subject to this chapter if the Director of the Employment
Department approves the election of the employer for whom such services are
performed that the entire service of such individual shall be employment
subject to this chapter. Such an election may be canceled by the employer by
filing a written notice with the director between January 1 and January 15 of
any year stating the desire of the employer to cancel such election or at any
time by submitting to the director satisfactory proof that the services
designated in such election are covered by an unemployment insurance law of
another state or of the federal government.
(4) Service is
localized within this state if:
(a) The service
is performed entirely within this state; or
(b) The service
is performed both within and without this state, but the service performed
without the state is incidental to the individual’s service within the state.
(5) Employment
shall include the service of an individual who is a citizen of the United
States, performed outside the United States (except in Canada or the Virgin
Islands), in the employ of an American employer (other than service which is “employment”
under the provisions of subsection (1) of this section or the parallel
provisions of another state’s law), if:
(a) The employer’s
principal place of business in the United States is located in this state; or
(b) The employer
has no place of business in the United States, but
(A) The employer
is an individual who is a resident of this state; or
(B) The employer
is a corporation which is organized under the laws of this state; or
(C) The employer
is a partnership or a trust and the number of the partners or trustees who are
residents of this state is greater than the number who are residents of any one
other state; or
(c) None of the
criteria of paragraphs (a) and (b) of this subsection is met but the employer
has elected coverage in this state or, the employer having failed to elect
coverage in any state, the individual has filed a claim for benefits, based on
such service, under the law of this state.
(6) An “American
employer” for purposes of this section means a person who is:
(a) An individual
who is a resident of the United States; or
(b) A partnership
if two-thirds or more of the partners are residents of the United States; or
(c) A trust, if
all of the trustees are residents of the United States; or
(d) A corporation
organized under the laws of the United States or of any state.
(7) For the
purposes of this section the term United States includes the states, the
District of Columbia, and the Commonwealth of Puerto Rico. [Amended by 1971
c.463 §6; 1973 c.300 §2; 1977 c.295 §2]
Notes of Decisions
May Trucking Co. v. Emp. Dep't, 379 P.3d 602 (Or. Ct. App. 2016).
· cites it 7× ““Employment,” for purposes of unemployment insurance, is defined in ORS 657.035, which provides, as relevant: *534 “(1) The term ‘employment’ includes an individual’s entire service, performed within, or both within and without, this state if: “(a) The service is localized in…”
Broadway Cab LLC v. Emp. Dep't, 364 P.3d 338 (Or. 2015).
“030(1) provides: “As used in this chapter, except as provided in ORS 657.035, 657.040 and 657.043 to 657.094, ‘employment’ means service for an employer, including service in interstate commerce, within or outside the United States, performed for remuneration or under any…”
Necanicum Inv. Co. v. Emp. Dep't, 164 P.3d 1197 (Or. Ct. App. 2007).
“030(1) provides: *390 “As used in this chapter, unless the context requires otherwise, and subject to ORS 657.035, 657.040 and 657.045 to 657.094, or any other section which excludes services from the term ‘employment,’ ‘employment’ means service for an employer, including…”
Mason v. Emp. Div., 564 P.2d 1105 (Or. Ct. App. 1977).
· cites it 8× “030 provides: '(1) As used in this chapter, unless the context requires otherwise, and subject to ORS 657.035 to 657.090, "employment” means service for an employer "In the present case, the claimant performed services both within and without the state of Oregon for the employer.”
Columbia Mgmt. Co. v. Morgan, 526 P.2d 571 (Or. 1974).
“030 provides that : “As used in this chapter, unless the context requires otherwise, and subject to ORS 657.035 to 657.067 and 657.075 to 659.”
Dufka v. Emp. Div., 742 P.2d 624 (Or. Ct. App. 1987).
“1 Neither party raises the applicability of ORS 657.035, which would exclude out-of-state work from the benefit computation, except under certain limited circumstances, see ORS 657.”
Oregon Festival of Am. Music v. Emp. Dep't, 130 P.3d 795 (Or. Ct. App. 2006).
· cites it 2× “030 states the general rule for what constitutes employment subject to ORS chapter 657: “(1) As used in this chapter, unless the context requires otherwise, and subject to ORS 657.035, 657.040 [describing independent contractors] and 657.”
Dalles Cherry Growers v. Emp. Div., 550 P.2d 1250 (Or. Ct. App. 1976).
· cites it 2× “For example, ORS 657.040 provides in part: "Services performed by an individual for remuneration are deemed to be employment subject to this chapter * * *.”
Combined Transp., Inc. v. Emp. Div., 724 P.2d 832 (Or. Ct. App. 1986).
· cites it 2× “Compensation for services is taxable if the services meet the definition' of employment under ORS 657.035(1). 3 *37 The auditor testified that she only reviewed compensation for owner-operators that were dispatched from Oregon, hauls that ran through Oregon or Oregon-based…”
West Coast Truck Lines, Inc. v. Emp. Div., 635 P.2d 1033 (Or. Ct. App. 1981).
· cites it 2× “Specifically, petitioner contends the administrator, in calculating the assessment, included hauling activities which are exempt under ORS 657.035 because they were performed wholly outside the state.”
Emp. Div. v. Peddicord, 865 P.2d 384 (Or. Ct. App. 1993).
“030(1): “As used in this chapter, unless the context requires otherwise, and subject to ORS 657.035, 657.040 and 657.045 to 657.094, or any other section which excludes services from the term ‘employment,’ ‘employment’ means service for an employer, * * * performed for…”
Broadway Cab LLC v. Emp. Dept. (Or. 2015).
“030(1) provides: “As used in this chapter, except as provided in ORS 657.035, 657.040 and 657.043 to 657.094, ‘employment’ means service for an employer, includ- ing service in interstate commerce, within or outside the United States, performed for remuneration or under any…”
— Or. Rev. Stat. § 657.035(1) — 3 cases
May Trucking Co. v. Emp. Dep't, 379 P.3d 602 (Or. Ct. App. 2016).
““Employment,” for purposes of unemployment insurance, is defined in ORS 657.035, which provides, as relevant: *534 “(1) The term ‘employment’ includes an individual’s entire service, performed within, or both within and without, this state if: “(a) The service is localized in…”
Dalles Cherry Growers v. Emp. Div., 550 P.2d 1250 (Or. Ct. App. 1976).
“For example, ORS 657.040 provides in part: "Services performed by an individual for remuneration are deemed to be employment subject to this chapter * * *.”
Combined Transp., Inc. v. Emp. Div., 724 P.2d 832 (Or. Ct. App. 1986).
“Compensation for services is taxable if the services meet the definition' of employment under ORS 657.035(1). 3 *37 The auditor testified that she only reviewed compensation for owner-operators that were dispatched from Oregon, hauls that ran through Oregon or Oregon-based…”
— Or. Rev. Stat. § 657.035(1)(b) — 1 case
May Trucking Co. v. Emp. Dep't, 379 P.3d 602 (Or. Ct. App. 2016).
““Employment,” for purposes of unemployment insurance, is defined in ORS 657.035, which provides, as relevant: *534 “(1) The term ‘employment’ includes an individual’s entire service, performed within, or both within and without, this state if: “(a) The service is localized in…”
— Or. Rev. Stat. § 657.035(1)(b)(A) — 1 case
May Trucking Co. v. Emp. Dep't, 379 P.3d 602 (Or. Ct. App. 2016).
““Employment,” for purposes of unemployment insurance, is defined in ORS 657.035, which provides, as relevant: *534 “(1) The term ‘employment’ includes an individual’s entire service, performed within, or both within and without, this state if: “(a) The service is localized in…”
— Or. Rev. Stat. § 657.035(4)(b) — 1 case
Mason v. Emp. Div., 564 P.2d 1105 (Or. Ct. App. 1977).
“030 provides: '(1) As used in this chapter, unless the context requires otherwise, and subject to ORS 657.035 to 657.090, "employment” means service for an employer "In the present case, the claimant performed services both within and without the state of Oregon for the employer.”
— Or. Rev. Stat. § 657.035(l)(b) — 1 case
Mason v. Emp. Div., 564 P.2d 1105 (Or. Ct. App. 1977).
“030 provides: '(1) As used in this chapter, unless the context requires otherwise, and subject to ORS 657.035 to 657.090, "employment” means service for an employer "In the present case, the claimant performed services both within and without the state of Oregon for the employer.”
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