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Oregon Administrative Rules

31

Or. Admin. R. ch. 471, div. 31

Unemployment Insurance Taxes

Employment Department

0005Payroll Records 0010Posting of Notices By Employers 0015Corporate Officer and Shareholder Dividends as Wages 0017Corporate Officer/Director Election 0020Incidental Expense of Employees 0025Pensions 0030Jury Pay 0035Bonuses, Fees, and Prizes 0040Accident Compensation 0045Dismissal and Separation Allowances, Vacation Pay, Holiday Pay, and Guaranteed Wage Payments 0050Gifts 0055Remuneration Other than Cash 0060Payments by an Employer to Persons in the Military Service 0065Employer Elections to Cover Multi-State Workers 0067One Percent Penalty 0070Taxes 0072Application of Payments 0075Appointment of an Agent to Act on Behalf of a Group of Employers 0076Common Paymaster 0077Coemployment/Payrolling 0080Tax Compromise Policy 0085Employer Wages and Hours of Work Report 0095Approval of Work Experience Programs 0105Student Employment 0110Action at Law, Verification, Liens, Distraint Warrants 0120Christmas Tree Farms 0125In-Home Sales 0130Domestic Service 0135Participants of Federal Training Programs 0139Employing Enterprise and Prohibited Activities 0140Transfer of Experience Determination, Tax Rate, Consolidation 0141Partial Transfer of Experience 0142Acquiring an Employing Entity: Active or Inactive 0145Continuous Jurisdiction 0151Failure to File Reports or Pay Tax — Good Cause 0155Investigatory Subpoenas 0160Computation of Excess Wages 0175Agricultural Employment 0181Independent Contractor 0185Indian Tribes 0190Shopping News 0195Horticultural Commodity 0205Cafeteria Plans 0210Bond or Deposit 0215Registered Domestic Partnerships 0220Franchisee 0235Volunteer Consideration 0301Election of coverage for services normally excluded from unemployment insurance 0310Benefits Obtained as a Result of Identity Theft 0315Declaration that Oregon House Bill 3389 was passed to address the COVID-19 Pandemic.0320Implementation of Provisions Related to Unpaid Deferral Balances