Description: Wage & Hour Law Update provides important insight and commentary on the complicated laws governing hours of work and compensation.
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Recently enacted Oregon Senate Bill (SB) 184 soon will require employers to include independent contractors in their child support reporting requirements to the Oregon Division of Child Support of the Department of Justice. Currently, the reporting requirements apply only to an employer’s employees but, for all new engagements or re-engagements entered into on or after on January 1, 2024, must include any independent contractor hired by the employer as well. The new reporting requirements will apply if the
Not every independent contractor engagement or re-engagement will require reporting. For the purposes of SB 184, an independent contractor is someone who must file a federal form W-9 under the Internal Revenue Code and who is anticipated to be performing services for more than 20 days for the hiring entity. Re-engagement is defined as engaging an independent contractor that previously performed services as an independent contractor, with at least a 60-day gap between the periods during which services were p
The remainder of Oregon’s child support reporting requirements, set forth in ORS 25.790, are unchanged by SB 184. Employers are required to submit the report for employees (and soon for independent contractors) by mail upon hire or electronically on a monthly basis. Employers may choose to report individually or cumulatively during the reporting period and must include the employer’s name, address, and federal tax identification number, and the employee’s or independent contractor’s name, address, and socia
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