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OAR 150-316-0241

Independent Contractor Definition

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

# (1)

(1) As used in the various provisions of ORS Chapters 316, 656, 657, 671 and 701, an individual or business entity that performs labor or services for remuneration shall be considered to perform the labor or services as an "independent contractor" if the standards of ORS 670.600 are met. See OAR 150-670-0010 for definitions related to independent contractors.

# (2)

(2) The Construction Contractors Board, Employment Department, Landscape Contractors Board, Department of Consumer and Business Services, and Department of Revenue of the State of Oregon, under the authority of ORS 670.605, will cooperate as necessary in their compliance and enforcement activities to ensure among the agencies the consistent interpretation and application of ORS 670.600.

Amendment history

Renumbered from 150-316.162(2)(j), REV 61-2016, f. 8-15-16, cert. ef. 9-1-16

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In this chapter (40 sections)
  1. 150-316-0157 · Nonresident Partners: Other Methods of Allocation and…
  2. 150-316-0165 · Gross Income of Nonresidents; Personal Services
  3. 150-316-0167 · Gross Income of Nonresidents; Pensions and Retirement…
  4. 150-316-0169 · Gross Income of Nonresidents; Apportionable Income
  5. 150-316-0171 · Gross Income of Nonresidents; Other Income and Sale of…
  6. 150-316-0173 · Gross Income of Nonresidents; Federal Laws Affecting…
  7. 150-316-0175 · Gross Income of Nonresidents; Compensation Received by…
  8. 150-316-0179 · Student Loan Interest Deduction — for Part-Year and…
  9. 150-316-0181 · Moving Expense Deduction — for Part-year and Nonresidents
  10. 150-316-0183 · Gross Income of Nonresidents; Retirement Income Derived…
  11. 150-316-0185 · Gross Income of Nonresidents: Waterway Workers
  12. 150-316-0195 · Alimony Deduction — for Part-Year and Nonresidents
  13. 150-316-0197 · Nonresident Deduction for Contributions to IRA, Keogh,…
  14. 150-316-0205 · Credit for Taxes Paid to State of Residence
  15. 150-316-0225 · Retirement Income Credit
  16. 150-316-0230 · Subtraction for Previously Taxed Contributions
  17. 150-316-0234 · “Withholding Statement” and “Exemption Certificate”
  18. 150-316-0235 · Withholding: Basis of Amount Withheld
  19. 150-316-0237 · Employees Exempt from Withholding
  20. 150-316-0239 · Withholding on Fringe Benefits
  21. 150-316-0241 · Independent Contractor Definition
  22. 150-316-0243 · Personal Liability of Responsible Officers, Members, or…
  23. 150-316-0250 · Bonding Requirements for Delinquent Withholding Employers
  24. 150-316-0255 · Withholding by Employers
  25. 150-316-0257 · Employer’s Election of Method of Computing Withholding
  26. 150-316-0265 · Withholding Payments: Cash Basis
  27. 150-316-0267 · Additional Time to File Reports
  28. 150-316-0275 · Treatment of Payroll Based Program Overpayments
  29. 150-316-0282 · Exemptions for Military Personnel
  30. 150-316-0284 · Penalty
  31. 150-316-0290 · Procedure for Correcting the Filing of Withholding…
  32. 150-316-0295 · Credit for Tax Withheld
  33. 150-316-0297 · Where Taxpayer Reports on Fiscal Year Basis
  34. 150-316-0305 · Withholding Income Taxes on IRAs, Annuities, and…
  35. 150-316-0307 · Withholding Income Taxes on IRAs, Annuities, and…
  36. 150-316-0315 · Alternative Withholding Payment Method for Employers to…
  37. 150-316-0320 · Voluntary Withholding for Retired Members of the…
  38. 150-316-0325 · Voluntary Withholding for Civil Service Annuitants
  39. 150-316-0330 · Semiannual Reports and Payments
  40. 150-316-0332 · Withholding: Payment Due Dates
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