The requirements are the same. If you are an employee of your S-Corp and are paid a salary as wages, the Oregon Employment Department would consider you an employee of that business for Paid Leave Oregon. This means you would pay the employee contribution. If you only receive payouts or distributions, you are considered self-employed. As a self-employed individual you are not automatically covered by Paid Leave Oregon. This means you are not required to pay into the program and you do not get the benefits. But, you have the option to choose coverage. If you choose coverage, you will contribute the same as an employee contribution. You can choose coverage beginning Jan. 1, 2023, and can apply for leave beginning Sept. 3, 2023.