Oregon: employee or independent contractor?
The test depends on which law you're dealing with. A worker can be a contractor for one law and an employee for another.
| Law | Test | Statute |
|---|---|---|
| Unemployment insurance | partial ABC (A and C) | ORS 657.040; ORS 670.600 |
| Workers' compensation | ORS 670.600 also defines independent contractor for workers' compensation (ORS chapter 656). | — |
| Federal income tax, FICA, FUTA | IRS common-law test | IRS |
| Federal minimum wage and overtime | Economic reality test (FLSA) | DOL |
How the statute words it
(a) free from direction and control over the means and manner of providing the services, subject only to the right of the person for whom the services are provided to specify the desired results; (b) customarily engaged in an independently established business (any three of five listed requirements); (c) licensed under ORS chapter 671 or 701 if required; (d) responsible for obtaining other licenses or certificates necessary to provide the services.
Details and exceptions
- effective_date is the DOL table baseline (in effect on or before 2023-01-01); the enactment date was not checked.
Running payroll in Oregon?
Recent changes
Last verified against the official source on October 9, 2026.
No changes recorded since we started tracking this page.
Sources
- Oregon State Legislature (Oregon Revised Statutes) · data as of October 8, 2026 · last checked October 9, 2026
We copy figures from official sources and re-check them against the source before every update. See our methodology. This is general information, not legal advice.