Necanicum Investment Co. v. Employment Department

SIMPSON, J. pro tempore

At issue in this case is whether payments that a corporation makes to members of its board of directors for serving as board members constitute “wages” for “employment” that are subject to state unemployment taxes under ORS chapter 657. Petitioner paid $6,000 in such fees to each of its three board members, and the Oregon Employment Department (department) assessed petitioner payroll taxes on the payments. Petitioner sought review of that assessment before an administrative law judge (ALJ), arguing that director’s fees were not “wages” for “employment” because corporate…