Oregon Revised Statutes

Or. Rev. Stat. § 657.660 (2026)

Records and reports of employing units

✓ current as of May 2026
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      657.660 Records and reports of employing units. (1) Every employing unit shall keep true and accurate records of all persons employed by it and such records of hours worked, wages paid and other statistics as prescribed by the Director of the Employment Department for the administration of this chapter.

      (2) Such records shall be open to inspection by the director or an authorized representative of the director at any reasonable time. No person shall refuse to allow the director or authorized representative to inspect the payroll or other records or documents relative to the enforcement of this chapter.

      (3) The director may require from any employing unit such reports on the wages, hours, employment, unemployment and related matters concerning its employees as the director deems necessary to the effective administration of this chapter.

      (4) Every employing unit shall fully, correctly and promptly furnish the director all information required by the director to carry out the purposes and provisions of this chapter.

 

      657.662 [1959 c.598 §6; 1961 c.252 §5; 1967 c.435 §8; repealed by 1981 c.77 §14 (657.663 enacted in lieu of 657.662)]

Notes of Decisions
Cited in 4 cases, 1983–2020 · leading case: Morgan v. Valley Prop. & Cas. Ins. Co., 410 P.3d 327 (Or. Ct. App. 2017).
Morgan v. Valley Prop. & Cas. Ins. Co., 410 P.3d 327 (Or. Ct. App. 2017). “3d 600 (citing, inter alia , ORS 657.660(1) ). Making a critical distinction, we concluded that, *334 "[u]nlike the third parties supplying information in the reports at issue in Johnson , Snyder , and Miller , the Hilton was not volunteering defendant's earnings information to…”
State v. Cain, 320 P.3d 600 (Or. Ct. App. 2014). “See ORS 657.660(1) (“Every employing unit shall keep true and accurate records of all persons employed by it and such records of hours worked, wages paid and other statistics as prescribed by the Director of the Employment Department for the administration of this chapter.”
Arrowood Indem. Co. v. Fasching, 469 P.3d 271 (Or. Ct. App. 2020). “The Hilton had a duty to submit the information and to do so accurately under ORS 657.660(1), OAR 471-031-0005(1), and OAR 471-031-0085(1).”
Salem Coll. & Academy, Inc. v. Emp. Div., 659 P.2d 415 (Or. Ct. App. 1983). “ORS 657.660; 657.662. Third, the Employment Division must analyze the reasons for the termination of employment for workers of covered employers in order to determine the employers’ liability.”
— Or. Rev. Stat. § 657.660(1) — 3 cases
Morgan v. Valley Prop. & Cas. Ins. Co., 410 P.3d 327 (Or. Ct. App. 2017). “3d 600 (citing, inter alia , ORS 657.660(1) ). Making a critical distinction, we concluded that, *334 "[u]nlike the third parties supplying information in the reports at issue in Johnson , Snyder , and Miller , the Hilton was not volunteering defendant's earnings information to…”
State v. Cain, 320 P.3d 600 (Or. Ct. App. 2014). “See ORS 657.660(1) (“Every employing unit shall keep true and accurate records of all persons employed by it and such records of hours worked, wages paid and other statistics as prescribed by the Director of the Employment Department for the administration of this chapter.”
Arrowood Indem. Co. v. Fasching, 469 P.3d 271 (Or. Ct. App. 2020). “The Hilton had a duty to submit the information and to do so accurately under ORS 657.660(1), OAR 471-031-0005(1), and OAR 471-031-0085(1).”
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