Chapter contents
657.005Short title 657.007Conflict with state law 657.008Savings provision; notice to Legislative Counsel of nonconforming law 657.010General definitions 657.015Employee 657.020Employing unit 657.025Employer 657.030Employment generally; educational, hospital, nursing, student service exclusions 657.035Employment; effect of place of performance of service 657.040Employment; when service for pay excluded; independent contractors 657.042[1981 c.895 §3; 1983 c.579 §1; repealed by 1989 c.762 §8 and 1989 c.870 §14] 657.043Employment; golf course caddy service excluded; exceptions 657.044Employment; service by partners and corporate officers and directors who are family members and by certain sole corporate officers and directors excluded; election; exceptions 657.045Employment; agricultural labor excluded; exceptions 657.046Employment; operation of taxicab or passenger vehicle for nonemergency medical transportation by owner or lessee of vehicle for entity operated by board of owner-operators; exceptions 657.047Employment; transportation of logs, poles and piling and lessor of for-hire carriers excluded; exceptions 657.048[1997 c.294 §2; 2001 c.572 §5; 2005 c.218 §11; repealed by 2021 c.453 §17] 657.050Employment; domestic service, child care service and certain service not in course of employer’s trade excluded; exceptions 657.053Employment; certain service on fishing boat excluded 657.055[Amended by 1959 c.405 §4; repealed by 1961 c.349 §3] 657.056Employment; maritime service 657.060Employment; family service and foster care excluded 657.065Employment; governmental service excluded; exceptions 657.067Employment; community work and training programs excluded; work study, work experience and work incentive programs excluded; exceptions 657.070[Repealed by 1971 c.463 §20] 657.072Employment; certain nonprofit services excluded 657.075Employment; service under Railroad Unemployment Insurance Act excluded 657.078Employment; stringer, correspondent and photographer services for media excluded 657.080Employment; news delivery service excluded 657.085Employment; service by certain agents, brokers, producers and salespersons excluded 657.087Employment; service by individuals soliciting contracts for home improvements and consumer goods sales excluded 657.088Employment; certain sports officiating services excluded; exceptions 657.090Employment; petroleum products distributors excluded 657.091Employment; food product demonstrators excluded 657.092Employment; nonprofit organization employees and contestants excluded 657.093Employment; certain services provided in exchange for ski passes excluded 657.094Employment; down-river boating activities excluded 657.095Payroll 657.097Political subdivision 657.100When individual deemed “unemployed”; exclusions; rules 657.105Wages; generally 657.110[Repealed by 1973 c.300 §15] 657.115Wages; exclusion of fringe benefits 657.117Wages; inclusion of federal taxes and tips 657.120Wages; exclusion of retirement benefits 657.125Wages; exclusion of disability benefits 657.130Wages; exclusion of payments from certain trusts and annuities 657.135Wages; exclusion of payments to persons over 65 657.140Wages; exclusion of assistance to individuals under community work and training program 657.142Inclusion of split week in calendar quarter; rules 657.144Notice to individual of effect of filing claim for benefits; earned income tax credits 657.145[1977 c.447 §2; repealed by 1983 c.508 §14] 657.146Withholding from benefits for tax purposes; rules 657.148Compliance with federal requirements for collection and payment of federal taxes 657.150Amount of benefits; length of employment and wages necessary to qualify for benefits; rules 657.152Adjusting benefits to even dollar amounts 657.153Back pay not to be reduced by benefits received; exception for strikes 657.155Benefit eligibility conditions; rules 657.156Reemployment service assistance; eligibility; rules 657.157[1989 c.897 §3; repealed by 1995 c.104 §2] 657.158Self-employment assistance; eligibility; amounts payable; rules 657.159Claimants required to submit job qualifications to Oregon State Employment Service; use of information; referring claimant to available jobs 657.160[Amended by 1959 c.643 §1; 1961 c.209 §1; 1965 c.213 §1; 1967 c.230 §1; 1969 c.75 §1; repealed by 1973 c.398 §3] 657.165Waiting period eligibility, condition, limitation 657.167Amount and time period for payment of benefits to educational institution employees 657.170Extending base year; limitation 657.173Alternate base year; rules 657.175[Repealed by 1955 c.655 §8 (657.176 and 657.181 enacted in lieu of 657.175, 657.180 and 657.185)] 657.176Grounds and procedure for disqualification; exceptions; rules 657.178[1959 c.643 §4; repealed by 1973 c.398 §3] 657.179Eligibility of individuals participating in certain federally approved training 657.180[Repealed by 1955 c.655 §8 (657.176 and 657.181 enacted in lieu of 657.175, 657.180 and 657.185)] 657.181[1955 c.655 §10 (657.176 and 657.181 enacted in lieu of 657.175, 657.180 and 657.185); 1957 c.699 §3; repealed by 1959 c.643 §5] 657.182[1961 c.207 §1; 1971 c.743 §404; repealed by 1973 c.398 §3] 657.184Benefits payable for service by noncitizens 657.185[Repealed by 1955 c.655 §8 (657.176 and 657.181 enacted in lieu of 657.175, 657.180 and 657.185)] 657.186Benefits payable for service by athletes 657.190Suitable work; factors to consider 657.195Suitable work; exceptions 657.200Benefits during lockout or strike 657.202Temporary lockout benefits 657.203Benefits charged to school district or education service district during labor dispute 657.205Deduction of retirement pay; exceptions 657.210Disqualification in other jurisdictions 657.213Ineligibility for benefits upon conviction of fraud in obtaining benefits 657.215Disqualification for misrepresentation 657.220[Repealed by 1955 c.655 §25] 657.221Benefits payable to nonprofessional educational institution employees 657.222[1983 c.528 §8; repealed by 2009 c.11 §83] 657.225[Repealed by 1955 c.655 §25] 657.230[Repealed by 1955 c.655 §25] 657.235[Repealed by 1955 c.655 §25] 657.240[Repealed by 1955 c.655 §25] 657.245[Repealed by 1955 c.655 §25] 657.250[Repealed by 1957 c.699 §12] 657.255Method of payment of benefits; payment of benefits due deceased person; rules 657.260Filing claims for benefits; employer to post statements concerning claim regulations; rules 657.262Information provided by public employer to employees 657.265Notice of claim filing to employing unit or agent of employing unit 657.266Initial determination of eligibility and amount of benefits; notice to affected parties; cancellation of determination; determination becomes final when hearing not requested 657.267Allowing or denying claim; notice of denial; amended decision; appeal 657.268Filing information on issues not previously decided; claim reexamination; notice of reasons for decision 657.269Decision final unless hearing requested 657.270Hearing upon decision; application for review; dismissal of request for hearing 657.273Restriction on use of findings, orders and judgments in other proceedings 657.275Review by Employment Appeals Board 657.280General procedure and records concerning disputed claims 657.282Judicial review of decisions under ORS 657.275 657.285[Amended by 1959 c.583 §19; repealed by 1971 c.734 §21] 657.290Continuous jurisdiction of director; reconsideration of previous decisions 657.295Witness fees; disputed claim expenses; counsel; fees 657.300False statements or failure to report material fact by employer 657.305[Amended by 1955 c.655 §16; repealed by 1971 c.743 §432] 657.306Combining decision on claim for benefits with decision on recovery of benefits 657.310Repayment or deduction of benefits due to misrepresentation or receipt of back pay to resolve strike; director discretion; penalty for fraud; time limits on collection; civil action by director; disposition of amounts collected; rules 657.312Offset of moneys owed to debtor by federal and state governments against certain benefit overpayments; fees; rules 657.315Deduction of benefits paid in error not due to recipient fault; director discretion; civil action by director 657.317Waiver of recovery of overpaid benefits; director discretion; liability extinguished 657.320Cancellation of unrecoverable benefits 657.321Definitions for ORS 657.321 to 657.329 657.323ORS 657.321 to 657.329 supersede inconsistent provisions of this chapter 657.325Extended benefits; eligibility; amount 657.326Adjustment of extended benefits to be received when benefit year ends within extended benefit period 657.327Notice of effectiveness of extended benefits; employers not to be charged for extended benefits 657.328Eligibility period adopted by rule 657.329Applicability of ORS 657.321 to 657.329 657.330[1969 c.156 §2; 1971 c.82 §1; renumbered 657.337 in 1989] 657.331“Additional benefits” and “additional benefit period” defined 657.332Eligibility for benefits; maximum amount 657.333Charging employer’s account for benefits; reimbursing employer payments 657.334Limitation on period for which benefits paid 657.335Definitions for ORS 657.335 to 657.360 657.337[Formerly 657.330; 1991 c.685 §5; 1993 c.624 §2; 1993 c.765 §12; 1995 c.495 §1; 1997 c.61 §9; 2001 c.684 §29; 2001 c.866 §1; 2003 c.536 §2; 2005 c.174 §1; 2009 c.94 §24; repealed by 2009 c.115 §11] 657.340Eligibility for benefits 657.342[1991 c.685 §12; repealed by 2009 c.115 §11] 657.345Approval of programs by director 657.350Rules for administering training program 657.355Denial of benefits to trainees subject to review 657.357Apprenticeship program participants eligible for benefits; conditions 657.360When employer charged for benefits 657.370Definitions for ORS 657.370 to 657.390 657.375Plan applications; approval by director 657.380Eligibility of employees; benefit limitation 657.385Method of paying benefits; amount; applicability of law to shared work plans; rules 657.390Employer charged for benefits in same manner as for regular or extended benefits; limitations 657.392Benefits subject to recovery as lien on real or personal property 657.394Filing of lien statement or warrant 657.396Alternative remedies for collection of amounts liable to be repaid; warrants; execution by sheriff 657.398Release, compromise or satisfaction of lien 657.400Employment Department Special Fraud Control Fund; use of funds; Lost Wages Assistance benefit overpayments 657.405“Computation date” defined for ORS 657.430 to 657.462 and 657.471 to 657.485 657.410Minimum wage for employee without fixed wage 657.415When employer ceases to be subject to this chapter 657.419[2001 c.185 §2; repealed by 2007 c.48 §1] 657.420[Repealed by 1981 c.5 §3] 657.425Election of coverage for services that do not constitute employment as defined in this chapter 657.426Professional employer organizations; payroll reporting; charging of benefits; excess wages; election 657.430Tax rates based on experience 657.435Base rate for first year 657.439[1985 c.409 §2; 1989 c.554 §1; 1995 c.213 §1; 2001 c.885 §1; 2005 c.183 §6; 2021 c.638 §6; repealed by 2024 c.76 §4] 657.440[Repealed by 1957 c.699 §12] 657.445[Repealed by 1957 c.699 §12] 657.450[Repealed by 1957 c.699 §12] 657.451[1955 c.655 §20; 1957 c.699 §6; 1959 c.606 §2; repealed by 1967 c.434 §2] 657.455[Amended by 1955 c.655 §21; 1959 c.606 §3; repealed by 1963 c.302 §4] 657.457Penalty when employer fails to file contribution reports and pay contributions when due; notice of failure; waiver; rules 657.458Definitions for employer tax rate computations; exclusion of calendar years 2020 and 2021 657.459Computation of Fund Adequacy Percentage Ratio 657.460[Repealed by 1959 c.606 §4] 657.461[1967 c.434 §5 (enacted in lieu of 657.464) repealed by 1969 c.157 §1 (657.458 and 657.459 enacted in lieu of 657.461)] 657.462Computation of benefit ratio; grouping employers within cumulative taxable payroll percentage limits; assignment of rates; tax schedules; disposition of portion of taxes to certain administrative funds 657.463[2005 c.183 §2; 2021 c.638 §8; repealed by 2024 c.76 §4] 657.466[1955 c.655 §23 (enacted in lieu of 657.465); 1957 c.699 §9; renumbered 657.471] 657.467Amounts included in fund adequacy percentage ratio computations 657.468[1971 c.56 §2; repealed by 1975 c.354 §4] 657.471Manner of charging benefits to employer; request for relief from charges 657.472[1957 c.699 §8(3); repealed by 1963 c.354 §1 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672)] 657.473Statement of benefits charged to employer’s account 657.475Where a number of the same workers are normally employed by several employers; records; contributions; charging benefits 657.477Related corporations as common paymaster; treatment of compensation for services 657.480Effect of transfer of trade or business; partial transfer; penalties; rules 657.485Notice of rate; request for hearing; procedure for redetermination 657.487Judicial review of decisions under ORS 657.485 657.490Employer or employee has no prior right to employer’s contributions 657.495Fraud in lowering contributions 657.504Applicability of noncharging provisions 657.505Payment of and liability for taxes; rules 657.506[1965 c.392 §2; 1977 c.538 §9; 1983 c.545 §1; 2001 c.572 §13; 2005 c.218 §17; repealed by 2009 c.74 §1] 657.507Employer’s security for payment of contributions 657.508Failure to comply with ORS 657.507 657.509Taxes from political subdivisions and people’s utility districts; election; effect of canceling election; applicability of noncharging provisions 657.510Refunds 657.511[1973 c.810 §5; repealed by 1977 c.538 §14] 657.512[1959 c.598 §4; repealed by 1963 c.354 §1 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672)] 657.513Political subdivision contribution payments from Local Government Employer Benefit Trust Fund 657.515Delinquent taxes; interest; civil penalties; collection by civil action; settlement 657.516Liability of certain officers, members, partners and employees for amounts in default 657.517Authority of director to compromise or adjust debts or overpayments; determination of uncollectible amounts 657.520Claims for contribution preferred 657.525Lien on subjects and products of labor for which contributions are due 657.530Lien on property used in connection with employment on which contributions are due 657.535Liens under ORS 657.525 or 657.530; priority; filing statement of lien; foreclosure 657.540Lien on property of defaulting employer; recording; priority; foreclosure 657.542Filing liens and warrants with Secretary of State 657.545Release of ORS 657.540 lien by filing security 657.550[Amended by 1959 c.598 §2; repealed by 1963 c.354 §1 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672)] 657.552Limitations on notices of assessment and on actions to collect contributions, interest and penalties 657.555Authority to release, compromise or satisfy liens 657.557Remedies for collection of contributions not exclusive; prevailing party in civil action to recover costs 657.560Joining director in actions involving title of property subject to director’s lien 657.565Unlawful practices of employer 657.570[1989 c.901 §5; repealed by 1999 c.461 §1 (657.571 enacted in lieu of 657.570)] 657.571Quarterly or annual tax report; form; filing with Department of Revenue 657.575Repayment of default by nonprofit employing unit; conditions 657.601Employment Department; duties 657.605[Repealed by 1959 c.583 §24] 657.606[1959 c.583 §2; repealed by 1969 c.597 §281] 657.608Director; term; responsibility for service programs and long-range planning; compensation 657.610Director; powers and duties; rules 657.615Investigations and recommendations to legislature 657.620Determination of adequate fund reserve; modification of benefits and eligibility regulations in case of emergency 657.625Publication of rules, reports and information on Employment Department law 657.630Quasi-judicial powers in administrative hearings 657.635Circuit court to enforce obedience to subpoenas 657.640Attorney General to represent director 657.642Alternative remedies for collection of taxes, interest and penalties; warrants; execution by sheriff 657.645[Repealed by 1959 c.583 §24] 657.646Use of warrant to collect amount of judgment 657.650[Amended by 1983 c. 522 §8; repealed by 1993 c.344 §11] 657.652Certificate as evidence in proceeding 657.655Certified copies of records as evidence 657.657Acquisition of land and offices 657.660Records and reports of employing units 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)] 657.663Penalty for failure by employer to file reports; amount; collection procedure; review of penalty 657.665Confidentiality of information 657.670[Amended by 1981 c.77 §16; 2005 c.618 §6; repealed by 2007 c.89 §2] 657.672[1959 c.405 §6; 1961 c.252 §6; repealed by 1963 c.354 §1 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672)] 657.673Disclosure of wage information to consumer reporting agency; conditions 657.675[Amended by 1959 c.376 §1; renumbered 657.695] 657.676Reconsideration of determinations; conditions; rules; hearing and review 657.678[1959 c.376 §3; renumbered 657.700] 657.679Determination that employing unit or employment is subject to this chapter; notice; application for hearing 657.680[Repealed by 1959 c.376 §4] 657.681Computation and assessment of employer contributions and interest; jeopardy assessments; application for hearing 657.682Assessments against reorganized business entity 657.683Hearings on actions under ORS 657.480, 657.679, 657.681 and 657.682; decision of administrative law judge; amendment of decision 657.684Judicial review of decisions under ORS 657.683 657.685Employment Appeals Board; confirmation; quorum; meetings; duties; staffing; rules 657.690Employment Appeals Board powers 657.695Employment Department Advisory Council; members; compensation and expenses 657.700Special councils for program development 657.702Department to encourage volunteering 657.705Oregon State Employment Service 657.710Free public employment offices; contracts relating to workforce development system; public agencies to provide information on job vacancies 657.715Wagner-Peyser Act accepted 657.720Cooperation with federal agencies, political subdivisions or private organizations in maintaining public employment service 657.725Employment districts 657.730Workforce and labor market information system; rules 657.732[Formerly 329.965; 2003 c.238 §1; 2003 c.794 §313; repealed by 2011 c.31 §1] 657.734Performance Reporting Information System; rules 657.736[Formerly 329.955; repealed by 2017 c.307 §6] 657.747Department to inform employer and United States Department of Labor of employer’s noncompliance with certain federal requirements regarding federal forest maintenance activity 657.749Department actions when certain forest maintenance activity jobs listed 657.755Cooperation with federal agencies administering unemployment insurance laws 657.757Cooperation with federal agencies administering training or retraining programs and other assistance 657.760Reciprocal agreements on coverage and collection of contributions 657.765Reciprocal agreements concerning payroll taxes for out-of-state work 657.770Reciprocal agreements concerning wages used as basis for benefits 657.775Cooperation with other states on reciprocal basis for collection of contributions 657.780Agreements with governmental agencies to withhold benefits for child support obligations; rules 657.783Supplemental Employment Department Administration Fund; biennial transfer of excess budgeted moneys to Unemployment Compensation Trust Fund 657.785Agreement for Interstate Reciprocal Overpayment Recovery Arrangement 657.805Unemployment Compensation Trust Fund 657.807Advances, under title XII of Social Security Act, to Unemployment Compensation Trust Fund 657.810Deposit and use of fund 657.812Use of moneys credited to Unemployment Trust Fund by Secretary of the Treasury 657.813Use of moneys made available under Social Security Act for administrative expenses 657.815Unemployment Compensation Benefit Fund 657.820Unemployment Compensation Administration Fund 657.822Employment Department Special Administrative Fund 657.823Employment Tax Guarantee Fund 657.825Expenditure of federal funds; restitution of moneys lost or improperly expended 657.830State Treasurer as custodian of funds 657.835[1981 c.895 §4; repealed by 1995 c.37 §10] 657.840Federal Advance Interest Repayment Fund; assessment of tax; applicability 657.845[1991 c.685 §2; 1995 c.37 §8; 2005 c.183 §11; repealed by 2005 c.183 §13] 657.855Benefits not assignable; waiver of rights invalid 657.860Agreement of employee to pay contributions void 657.865No vested rights 657.870When operation of this chapter ceases 657.875Extending period for appeal in certain claim and contribution matters 657.880Health care coverage for unemployed individuals; deduction of benefits 657.885“Health care coverage” defined 657.890[1989 c.369 §2; repealed by 1995 c.105 §9] 657.895Unemployment compensation programs under federal authority 657.925[1995 c.561 §12; 1995 c.816 §27; 2001 c.657 §1; 2001 c.781 §1a; repealed by 2009 c.21 §56] 657.990Penalties

Chapter 657 — Unemployment Insurance

ORS 657.030 Employment generally; educational, hospital, nursing, student service exclusions

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2026-01-01

2025 Oregon Revised Statutes — official online source