Pam's Carpet Service, Inc. v. Employment Division

*677SCHWAB, C. J.

Petitioner appeals from a referee’s decision ruling that about 60 persons who installed carpet and other products for petitioner over a two year, nine month period were petitioner’s employes, not independent contractors, and therefore petitioner was liable for unemployment compensation tax payments based on the amounts paid to the installers during the audit period.

I

The distinction between an employe and an independent contractor, for present purposes, is expressed in ORS 657.040:

"Services performed by an individual for remuneration are deemed to be employment subject to this…