Youth Care Services, Inc. v. Employment Division

Petitioner seeks review of a decision of an Employment Division referee that payments made by petitioner to certain foster parents were “remuneration,” by subjecting petitioner to payroll taxes for unemployment insurance. ORS 657.015. We affirm.

Petitioner is a non-profit organization which contracts with persons to serve as “proctor parents” by taking difficult foster children into their homes. The children are delinquents who typically have committed felony-type offenses, are involved in drugs or have been severely abused, abandoned and neglected. The usual rate for foster care for a child…