Or. Admin. Code § 471-070-3100
Example 1: Robert lives in Vancouver, WA, but rides a motorcycle to work at a company in Southeast Portland. Because Robert's service is performed entirely within Oregon, all wages earned are considered performed in Oregon and are PFMLI subject wages for Oregon. The fact that Robert resides in Washington does not matter.
Example 2: A storm hits Idaho. An employer in Oregon dispatches Rick who typically lives and works in Oregon to help with repair work. Rick works on an isolated project in Idaho for the employer for two weeks, and then returns to work in Oregon. Rick's employment is considered performed in Oregon and all wages earned for work in both Oregon and Idaho are PFMLI subject wages for Oregon.
Example 3: Shannon works for an employer located in Oregon but works remotely on a permanent basis from a home office in California. Shannon never performs any service in Oregon. Even though the work is directed from Oregon, the service is performed entirely at Shannon's home in California. Therefore, the wages earned by Shannon are considered performed in California and are not PFMLI subject wages for Oregon.
Example 4: Kaitlynn works for an employer located in Illinois but works remotely on a permanent basis from a home office in Oregon. Kaitlynn never performs any service in Illinois other than attending eight days of meetings a year, which is very temporary in nature. Even though the work is directed from Illinois, the service is performed entirely at Kaitlynn's home office in Oregon. Therefore, all of the wages earned by Kaitlynn while in Oregon and Illinois are considered performed in Oregon and are PFMLI subject wages for Oregon.
Example 5: Ganesh is a foreman in Oregon for an Oregon business for several years. Ganesh was moved from the Oregon job to a Texas job where Ganesh worked for seven months until the job was complete, at which time Ganesh returned to Oregon to continue work for the same Oregon employer. Although Ganesh was in Texas for seven months, the employee's regular work is in Oregon, and the Texas work was temporary in nature and incidental to the work performed in Oregon. Therefore, the place of performance is considered Oregon and all of Ganesh's wages earned for work in both Oregon and Texas are PFMLI subject wages for Oregon.
Example 6: Luis is a resident of Nevada and was hired by an Oregon business to work as a foreman on a Nevada job only. After the seven months of employment in Nevada, the work ends. Luis moves to Oregon and continues to work for the Oregon business on jobs throughout Oregon. While Luis was working entirely in Nevada, the wages were considered performed in Nevada and are not PFMLI subject wages. When Luis moved to Oregon and started performing work in Oregon as permanent employment, the place of performance switched to Oregon and all wages earned after the move become PFMLI subject wages for Oregon.
Example 7: Xann works for a major airline as a flight attendant and is based out of Portland, Oregon. Because Xann's work begins and ends in Oregon and the work outside of Oregon is incidental (temporary or transitory in nature) to the work within Oregon, Xann's place of performance is considered Oregon and all of the wages earned are PFMLI subject wages for Oregon.
Example 8: Ryan is a truck driver who leaves each week in an eighteen wheeler from their home base in Dillard, Oregon, picks up supplies in Northern California and delivers the supplies to Tacoma, Washington. Ryan performs some service in Oregon; driving up and down I-5, changing the oil in the eighteen wheeler and performing maintenance, as well as performing service in California and Washington. Ryan's base of operation is Dillard, Oregon, as the place they leave from and return to, and Ryan's wages are not covered under a paid leave program in Washington or California; therefore, the place of performance is considered Oregon. All of Ryan's wages earned in Oregon, California, and Washington are PFMLI subject wages for Oregon.
Example 9: Cameron is a salesperson who lives in Klamath Falls, Oregon and sells products in Oregon, California, and Nevada and whose employer is located in New York. Cameron works from the home in Klamath Falls where Cameron receives instruction from the employer and communicates with customers. Once a year Cameron travels to New York for a two-week sales meeting. Cameron's base of operations is in Oregon and service is performed in Oregon, California, and Nevada. Because Cameron performs service in the base of operation state, which is Oregon, all of Cameron's wages earned in Oregon, California, and Nevada are PFMLI subject wages for Oregon.
Example 10: Lois works for an Oregon employer that has retail stores in both Oregon and Washington. Lois works at both locations for an equal amount of time during the year. Lois's wages are not covered under Washington's paid leave program and Lois's work is directed from the Oregon headquarters. Therefore, all the wages earned by Lois in Oregon and Washington are considered PFMLI subject wages for Oregon as Lois's work is considered performed in Oregon where the work is directed or controlled.
Example 11: Kelley is a contractor whose main office is located in Idaho and is regularly engaged in road construction work in Oregon and Washington. All operations are under direction of a general superintendent whose office is also in La Grande, Oregon. Work in Oregon and Washington is directly supervised by field supervisors working from field offices located in each of the two states. Each field supervisor has the power to hire and fire personnel; however, all requests for additional staff must be cleared through the central office in La Grande. Kelley works regularly in Oregon and Washington. Because Kelley's work is not considered performed in another state, the base of operation is not in a state where Kelley works, but the direction and control comes from the central office in La Grande, Oregon, all the wages earned by Kelley in Oregon and Washington are considered performed in Oregon and are PFMLI subject wages for Oregon.
Example 12: Bre is a computer designer who works two days a week from home in Beaverton, Oregon and three days a week in the office in Vancouver, Washington. All of Bre's work is directed from the headquarters in Vancouver, Washington and Bre's wages are thus covered under Washington's paid leave program. All the wages earned by Bre teleworking in Oregon and in-person work in the Washington office are considered Washington wages and are not PFMLI subject wages for Oregon.
Example 13: Andrew works for a Washington employer that dispatches Andrew, who lives in Medford, Oregon, on calls to repair furnaces throughout Oregon, Idaho, and California. Andrew doesn't know where the work will be performed from day to day or each week. Andrew's work is directed from Washington, but no service is performed in Washington. The services performed in Idaho and California would be considered incidental to Andrew's service in Oregon. Since Andrew's residence is in Oregon, all of Andrew's wages earned in Oregon, Idaho, and California are considered Oregon wages and are PFMLI subject wages for Oregon.
Example 14: Theresa lives in Bandon, Oregon and is a member of a traveling circus that performs in Oregon, California, and Arizona. The circus is directed and controlled from Florida. Theresa performed only in Oregon and Arizona before getting a new job. There is no base of operation or direction or control in Oregon and Arizona where the work was performed. Because Theresa performed some service in Oregon where lived, and resides in Oregon, all of the wages earned in Oregon and Arizona are considered performed in Oregon and are PFMLI subject wages for Oregon.
Or. Admin. Code § 471-070-3100
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.175