- (1) Remuneration paid as a dismissal or separation allowance, vacation pay, holiday pay, or guaranteed wage is “wages.”
- (2) For purposes of ORS 657.085 and 657.087, employment does not include service performed by certain individuals to the extent the compensation paid to such individuals consists of commissions, a share of the profit or overrides. The amount of a loan which legally and in fact obligates the borrower to repay the principal amount whether or not commission earnings, a share of the profit or overrides are applied to reduce the payable balance is not wages. However, service performed by an individual who receives a guaranteed payment (whether termed an advance, loan, income leveling, commission guarantee or other similar term) against future commissions, a share of the profit or overrides is employment and the amount of the guaranteed payment is wages.
Statutory/Other Authority
ORS 657
Statutes/Other Implemented
ORS 657.085, 657.087, 657.095 & 657.105 - 657.140
History
1DE 1-1981, f. & ef. 1-15-81
1DE 150, f. & ef. 2-9-76