It depends on whether or not:
- The corporate officers qualifies as “employee” as defined in section (13) of this section of the law
- Wages paid to the corporate officer qualify as “wages” according to these rules:
If both are true for the corporate officer, then, like other employees, they would be responsible for paying the employee portion of the contributions on anything that is considered “wages” for Paid Leave. Also, if the business is a large employer for Paid Leave Oregon, then the business would be responsible for the employer portion of contributions on the corporate officer’s wages.