Sharp v. Employment Division

Petitioner appeals from a referee’s decision ruling that certain persons who performed services for petitioner were petitioner’s employes, rather than independent contractors, and that the petitioner was therefore liable for unemployment compensation tax payments for the period in question. We affirm in part and reverse in part.

The distinction between an employe and an independent contractor for purposes of unemployment insurance is found in ORS 657.040. That statute provides:

"Services performed by am individual for remuneration are deemed to be employment subject to this chapter unless and…