Carpet Mill & Lighthouse v. Employment Division

Petitioner appeals from a referee’s decision ruling that 14 persons who installed carpet and other products for petitioner were employes, rather than independent contractors, and that petitioner was therefore liable for unemployment compensation tax payments for the period in question, April 1, 1978, through June 30, 1979. We remand for further proceedings.

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

“Services performed by an individual for remuneration are deemed to be employment subject to this chapter unless and until it is…