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CENTRAL BLUEPRINT v. NAT. COUN. ON COMP. INS.

90-07-024; CA A71605.

847 P.2d 912 (1993)

118 Or. App. 456

CENTRAL BLUEPRINT CO., INC., Petitioner, v. The filings of the NATIONAL COUNCIL ON COMPENSATION INSURANCE, Safeco Insurance Company of America and Department of Insurance and Finance, Respondents.

Court of Appeals of Oregon.

Decided March 3, 1993.

Attorney(s) appearing for the Case

David O. Wilson, Eugene, argued the cause for petitioner. With him on the brief was Employers Defense Counsel, Eugene.

Gordon Welborn, Lake Oswego, argued the cause and filed the brief for respondent Safeco Ins. Co. of America.

John T. Bagg, Asst. Atty. Gen., Salem, waived appearance for Dept. of Ins. and Finance.

No appearance by respondent Nat. Council on Compensation Ins.

Before RICHARDSON, C.J., and DEITS and DURHAM, JJ.

DURHAM, Judge.

Petitioner seeks review of a Department of Insurance and Finance (DIF) order requiring it to pay an additional workers' compensation premium to its carrier, respondent Safeco. The issue is whether certain payments to employees constituted wages or unanticipated bonuses or profit sharing. We affirm.

Safeco's premium is calculated from petitioner's payroll. The Basic Manual for Workers' Compensation and Employers Liability Insurance (Basic Manual...

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