OAR 471-031-0301: Election of coverage for services normally excluded from unemployment insurance
Edition: Current OARD snapshotEffective: 2020-10-25Last verified: 2026-09-07
Unless otherwise provided, the provisions of this rule apply retroactively, beginning September 22, 2020. (1) For purposes of ORS 657.425(1), it is considered a written election for an employing unit to have services that are not considered employment subject to ORS Chapter 657, to be covered by ORS Chapter 657, when the employing unit: (a) Reports on its quarterly payroll reports with the Employment Department information for services that are not considered subject employment under ORS Chapter 657; and (b) Pays all taxes owed to the Employment Department for that reporting period. (2) A written election made under section (1) is considered approved unless the Employment Department notifies the employing unit in writing that it is not approved: (a) For quarterly reports filed on or after the effective date of this rule, within 90 days of when the reports are filed and the associated Employment Department taxes were paid; or (b) For quarterly reports filed after the effective date of this rule, within 90 days of that effective date. (3) This rule applies to quarterly reports filed for time periods covering January 1, 2019, or later.
Official history and status
Statutory/Other Authority: ORS 657.425
Statutes/Other Implemented: ORS 657.425
History: ED 8-2020, adopt filed 10/22/2020, effective 10/25/2020
This rule cites
- this rule — target_record_not_published
- ORS 657.425(1) — resolved
- ORS Chapter 657 — target_record_not_published
- This rule — target_record_not_published
Cited by
No inbound citations found.
Official source: https://secure.sos.state.or.us/oard/