Current through 2024 Regular Session legislation effective June 6, 2024
Section 657.044 - Employment; service by partners and corporate officers and directors who are family members and by certain sole corporate officers and directors excluded; election; exceptions(1) As used in this chapter, "employment" does not include service performed for: (a) A corporation by corporate officers who: (A) Are directors of the corporation;(B) Have a substantial ownership interest in the corporation; and(C) Are members of the same family.(b) A corporation by an individual who is the sole corporate officer and director of the corporation and who has a substantial ownership interest in the corporation.(c) A limited liability company by a member, including members who are managers, as defined in ORS 63.001.(d) A limited liability partnership by a partner as described in ORS chapter 67.(2)(a) The exclusion under subsection (1)(a) or (b) of this section is effective only if the corporation elects not to provide coverage for the individuals described respectively in subsection (1)(a) or (b) of this section.(b) The election must be in writing and is effective on the first day of the current calendar quarter or, upon request, on the first day of the calendar quarter preceding the calendar quarter in which the request is submitted.(3) The provisions of this section do not apply to service performed for:(a) A nonprofit employing unit;(c) A political subdivision of this state; or(4) As used in this section, "members of the same family" means persons who are members of a family as parents, stepparents, grandparents, spouses, sons-in-law, daughters-in-law, brothers, sisters, children, stepchildren, adopted children or grandchildren.Amended by 2013 Ch. 311, § 1, eff. 10/7/2013.1995 c.220 §2; 1997 c.646 §15; 1999 c.59 §195; 2001 c.572 §3; 2003 c. 792, § 1; 2005 c. 218, § 9; 2009 c. 79, § 1