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Oregon EMPLOYER’S Guide

I Oregon EMPLOYER S Guide Corporation Division Secretary of State II Dear Oregon Entrepreneur, Welcome to The Oregon Employer s Guide . The Secretary of State, Corporation Division publishes this Guide , but many state agencies worked to provide this information on government registration and licensing requirements for businesses. This Guide provides basic information and a general checklist to Guide you through the process of hiring employees. The Corporation Division also publishes a separate Guide to help when starting a business. The Oregon Start a Business Guide p rovides a general checklist for the process of starting your business, along with information on key contacts and business assistance programs to help you start and operate your business.

Internal Revenue Service ... • A person who directs and controls the work of another person; • An officer or employee of a corporation or a member, partner, or other employee of a partnership, who is ... though the employer may not always exercise that right.

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