Necanicum Investment Co. v. Employment Department

Petitioner Necanicum Investment Company seeks review of a final order of the Employment Department (department), concluding that petitioner’s payments to members of its board of directors for directors’ fees constitute wages that are subject to state unemployment taxes. The Court of Appeals affirmed the order, concluding that corporate directors, by setting corporate policy and providing governance, were in effect “employed” by petitioner and, thus, the payments constituted wages subject to state unemployment taxes. Necanicum Investment Co. v. Employment Dept., 214 Or App 385, 164 P3d 1197…