Current through Register Vol. 63, No. 9, September 1, 2024
(1) Self-employment income is income
resulting from an individual's business, trade, or profession, rather than from
a salary or wage paid by an employer. An individual is considered self-employed
if the individual meets the criteria in sections (2) or (3) of this rule.
Except as noted in section (3) of this rule when an individual has established
a corporation, determine if the individual is self-employed according to
section (2) of this rule. If the individual has more than one self-employment
business, trade, or profession, the income from each is determined
separately.
(2) Except as provided
in OAR 461-145-0250(1),
an individual is self-employed for the purposes of this division of rules if
the individual meets the requirements of one or more of (a), (b), or (c):
(a) Files taxes as self-employed for their
business on their personal taxes.
(b) Is considered an independent contractor
by the business.
(c) Meets all the
following criteria:
(A) Is not required by the
business to complete an IRS W-4 form;
(B) Is not required to pay federal income tax
or FICA payments from their paycheck(s);
(C) Liability or worker's compensation
insurance for the individual is not paid by the business;
(D) Meets at least one of the following:
(i) Creates or provides the products or
services they sell, or
(ii) Sets
the price for the products or services they sell;
(E) Is responsible for the business expense
and losses; and
(F) Receives
profits from the business, or could receive profits from the business but the
business is not making a profit.
(3) Notwithstanding section (2) of this rule:
(a) Homecare Workers (see OAR
411-031-0020) paid by the
Department are not self-employed.
(b) Providers considered an employee of an
Aging and People with Disabilities, Office of Developmental Disabilities
Services, or Oregon Health Authority benefit recipient, such as Independent
Choices Program (see OAR
411-030-0100) providers,
Personal Support Workers (see OAR
411-375-0000), and Personal Care
Attendants (see OAR 410-172-0776) are not
self-employed.
(c) Specific
self-employment income types and professions:
(A) The following individuals are considered
self-employed:
(i) Child care providers for
the ERDC program,
(ii) Adult foster
home providers (see OAR
411-050-0602) paid by the
Department, and
(iii) Realty
agents.
(B) The following
income types are considered self-employment:
(i) Selling plasma,
(ii) Redeeming beverage containers,
(iii) Foraging items to sell (mushrooms for
example), and
(iv) Similar
enterprises.
(4) In the REF, SNAP, and TANF programs,
self-employment income is counted prospectively to determine
eligibility (see OAR
461-001-0000) as follows:
(a) Self-employment income is annualized when
it is:
(A) Received during less than a
12-month period but is intended as a full year's income.
(B) From a business that has operated for a
full year and the previous year is representative of what the income and costs
will be during the budget month.
(b) Self-employment income is treated as
anticipated income when a financial group (see OAR
461-110-0530) begins
self-employment and is unable to determine what the income and costs will be
during the budget month.
(5) In the REFM program:
(a) Self-employment income is counted only if
received in the month of application.
(b) If self-employment income counted in the
month of application puts the applicant over the income limits for REFM, the
income is calculated according to section (4) of this rule.
(6) When determining the amount of
countable (see OAR
461-001-0000) self-employment
income, use gross receipts and sales, including mileage reimbursements, before
costs.
Statutory/Other Authority: ORS
409.050,
411.060,
411.070,
411.404,
411.816,
412.006,
412.049,
413.085 &
414.619
Statutes/Other Implemented: ORS
409.050,
411.060,
411.070,
411.404,
411.816,
412.006,
412.049,
413.085,
414.619 & ORS
409.010
