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Oregon Revised Statutes

Or. Rev. Stat. § 657.043 (2026)

Employment; golf course caddy service excluded; exceptions

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      657.043 Employment; golf course caddy service excluded; exceptions. “Employment” does not include service performed by a person as a caddy at a golf course in an established program for the training and supervision of caddies under the direction of a person who is an employee of the golf course. However, the provisions of this section do not apply to services performed for:

      (1) A nonprofit employing unit;

      (2) This state;

      (3) A political subdivision of this state; or

      (4) An Indian tribe. [1993 c.494 §4; 2001 c.572 §2; 2005 c.218 §8]

Notes of Decisions
Cited in 5 cases, 2007–2017 · leading case: Delta Logistics, Inc. v. Emp. Dep't Tax Section, 401 P.3d 779 (Or. 2017).
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Delta Logistics, Inc. v. Emp. Dep't Tax Section, 401 P.3d 779 (Or. 2017). “See ORS 657.043 to 657.094 (setting out various categories of work that do not constitute “employment” for which unemployment insurance taxes must be paid).”
Necanicum Inv. Co. v. Emp. Dep't, 164 P.3d 1197 (Or. Ct. App. 2007). “, ORS 657.043 (excluding golf caddying); ORS 657.”
May Trucking Co. v. Emp. Dep't, 284 P.3d 553 (Or. Ct. App. 2012). “” ORS 657.043 through 657.094 contain numerous exceptions, indicating that “employment” for purposes of ORS chapter 657 does not include, for example, certain agricultural *560 employment, some types of domestic and child care work, product demonstrators, officials at sporting…”
Delta Logistics, Inc. v. Emp. Dept. Tax Section, No. S064380 (Or. Sept. 14, 2017). “See ORS 657.043 to 657.094 (setting out various categories of work that do not constitute “employment” for which unem- ployment insurance taxes must be paid).”
Convention Foliage Serv., Inc. v. Emp. Dep't, 153 P.3d 163 (Or. Ct. App. 2007). “, ORS 657.043 (pertaining to performance of caddying services at golf courses); ORS 657.”
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