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Electing Coverage
Any employing unit that has non-covered employees may elect coverage for excluded services on an exclusion by exclusion basis. The non-covered employee is usually created by a statutory exemption. A few examples might be parents of a sole proprietor, members of an LLC, or the crew of a small fishing vessel (a number of other exclusions exist).
The employing unit may elect to nullify one or more exclusions but cannot pick and chose employees or services within the exclusion. For example, if a small farm elects to have its excluded agricultural labor covered, then all of its agricultural labor is covered, but none of its excluded domestic service is covered.
 Each election is subject to the approval of the Director. The employing unit must file a written application with the Director. There is no special form required, but you may use the Notice of Election form linked here.
Upon approval, the services are employment subject to ORS Chapter 657 effective the first day of the calendar quarter in which the election was filed. After two completed calendar years, the employing unit may cancel the election for coverage by filing a written notice with the Director at least 30 days prior to January 1 of any calendar year. Deadline for receipt of the request is December 2.
The Director may cancel the election of any employing unit at any time if an employing unit is in default in payment of taxes or other amounts due under ORS 657.425(4).
Non-cash agricultural and domestic payments are not wages regardless of any election under ORS 657.425.