« Local Government vs. ERISA, Round 3 | Main | The Oregon Court of Appeals' internal practices are on the web »

August 01, 2007

Payments to corporate directors are subject to unemployment tax, Court of Appeals holds

The Oregon Court of Appeals ruled today that a corporation's payments to members of its board of directors constitute "wages" for "employment" under ORS Chapter 657, and thus are subject to state unemployment taxes.  In that chapter, the legislature chose to define the term "employment" as any service for an employer that is performed for remuneration.  This broad definition brings corporate directors within the scope of the unemployment insurance system.  The court cautioned that its holding Necanicum Investment Co. v. Employment Department does not mean that directors are deemed "employees" for any other purpose.

TrackBack

TrackBack URL for this entry:
http://www.typepad.com/t/trackback/888478/20529504

Listed below are links to weblogs that reference Payments to corporate directors are subject to unemployment tax, Court of Appeals holds:

Comments

Post a comment

Comments are moderated, and will not appear on this weblog until the author has approved them.

If you have a TypeKey or TypePad account, please Sign In