Oregon Administrative Rules
Chapter 471 - EMPLOYMENT DEPARTMENT
Division 31 - UNEMPLOYMENT INSURANCE TAXES
Section 471-031-0160 - Computation of Excess Wages
Universal Citation: OR Admin Rules 471-031-0160
Current through Register Vol. 63, No. 9, September 1, 2024
Excluded remuneration under ORS 657.095 shall be computed for each employing unit exclusively on the basis of its own payroll unless:
(1) ORS 657.480 requires two or more employing units to be treated as if there had been no change in ownership.
(2) Two or more corporations are treated as having a common paymaster under ORS 657.477 and OAR 471-031-0076.
Stat. Auth.: ORS 657
Stats. Implemented: ORS 657.095, ORS 657.477 & ORS 657.480
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