Bonuses, fees, and prizes are wages if paid or given by the employer to an employee as compensation, reward, or added remuneration for services covered by the Employment Department Law. Bonuses, fees, and prizes shall be included in the payroll of the employer at the time they are paid. A bonus, fee, or prize paid to or received during a calendar year shall be wages earned during the calendar year paid, and the employer's tax rate for such year shall be applicable to any bonus, fee, or prize.

Statutory/Other Authority

ORS 657

Statutes/Other Implemented

ORS 657.095 & 657.105 - 657.140

History

ED 2-2003, f. 2-7-03 cert. ef. 2-9-03
1DE 150, f. & ef. 2-9-76