{"id":133,"date":"2008-09-09T10:46:49","date_gmt":"2008-09-09T14:46:49","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=133"},"modified":"2008-09-09T10:46:49","modified_gmt":"2008-09-09T14:46:49","slug":"oregon-supreme-court-rules-directors-fees-not-subject-to-state-unemployment-tax","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2008\/09\/oregon-supreme-court-rules-directors-fees-not-subject-to-state-unemployment-tax\/","title":{"rendered":"Oregon Supreme Court Rules Directors&#8217; Fees Not Subject to State Unemployment Tax"},"content":{"rendered":"<p><span style=\"font-size: 10pt; font-family: Verdana; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;\">The Oregon Supreme Court recently ruled in <em style=\"mso-bidi-font-style: normal;\"><a href=\"http:\/\/www.publications.ojd.state.or.us\/S055231.htm\" target=\"_blank\">Necanicum Investment Co. v. Employment Department, SC S055231, July 24, 2008<\/a><\/em>, that directors\u2019 fees paid to a company\u2019s board of directors are not wages for unemployment tax purposes, since the \u201cdirectors are not \u2018employed by\u2019 the corporation in the same sense as other persons who perform \u2018service for an employer * * * for remuneration.\u2019\u201d The court noted that under Oregon law, shareholders elect the directors and \u201cthere is no employer-employee relationship between a corporation and its directors when the directors are performing the duties imposed on them by statute.\u201d Since no employment relationship exists, payments to directors could not be considered wages for this purpose.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Oregon Supreme Court recently ruled in Necanicum Investment Co. v. Employment Department, SC S055231, July 24, 2008, that directors\u2019 fees paid to a company\u2019s board of directors are not wages for unemployment tax purposes, since the \u201cdirectors are not \u2018employed by\u2019 the corporation in the same sense as other persons who perform \u2018service for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[255,259,257,256,258,182],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/133"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=133"}],"version-history":[{"count":0,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/133\/revisions"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}