Vision Payroll

The Oregon Employment Department has announced an increase in the taxable wage base for 2011. The wage base will increase from $32,100 for 2010 to $32,300 for 2011.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on the Oregon unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

The Oregon Employment Department has announced an increase in the taxable wage base for 2010. The wage base will increase from $31,300 for 2009 to $32,100 for 2010. Contact Vision Payroll if you have any questions on the Oregon unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

The Oregon Supreme Court recently ruled in Necanicum Investment Co. v. Employment Department, SC S055231, July 24, 2008, that directors’ fees paid to a company’s board of directors are not wages for unemployment tax purposes, since the “directors are not ‘employed by’ the corporation in the same sense as other persons who perform ‘service for an employer * * * for remuneration.’” The court noted that under Oregon law, shareholders elect the directors and “there is no employer-employee relationship between a corporation and its directors when the directors are performing the duties imposed on them by statute.” Since no employment relationship exists, payments to directors could not be considered wages for this purpose.