Excluded remuneration under ORS 657.095 shall be computed for each employing unit exclusively on the basis of its own payroll unless:

1. (1) ORS 657.480 requires two or more employing units to be treated as if there had been no change in ownership.
2. (2) Two or more corporations are treated as having a common paymaster under ORS 657.477 and OAR 471-031-0076.

Statutory/Other Authority

ORS 657

Statutes/Other Implemented

ORS 657.095, 657.477 & 657.480

History

ED 2-1989, f. & cert. ef. 10-30-89