OAR 471-031-0160: Computation of Excess Wages

Excluded remuneration under ORS 657.095 shall be computed for each employing unit exclusively on the basis of its own payroll unless: (1) ORS 657.480 requires two or more employing units to be treated as if there had been no change in ownership. (2) Two or more corporations are treated as having a common paymaster under ORS 657.477 and OAR 471-031-0076.