Whitsett v. Employment Dept.

Summarized by:

  • Court: Oregon Court of Appeals
  • Area(s) of Law: Employment Law
  • Date Filed: 08-15-2012
  • Case #: A148769
  • Judge(s)/Court Below: Schuman, P.J. for the Court; Wollheim, J.; and Nakamoto, J.
  • Full Text Opinion

For an individual to be considered an independent contractor, he must meet each criteria listed under ORS 670.600(2) and three of five requirements listed under ORS 670.600(3). The burden is on the employer to prove the individual meets the relevant criteria to avoid being assessed an employee tax.

Whitsett appealed the assessment of an employee tax for an individual she argues was hired as an independent contractor. Pursuant to ORS 657.683(4), Whitsett had the burden to prove the individual qualifies as an independent contractor and meets all criteria listed under ORS 670.600(2). Under ORS 670.600(2), to be considered an independent contractor, an individual must be engaged in an independently established business. Under ORS 670.600(3), three of five requirements must be met to demonstrate the existence of an independently established business. The Court of Appeals held that Whitsett failed to demonstrate three of the five requirements necessary to show the individual was an independent contractor. Affirmed.

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