Employee benefits paid through a cafeteria plan, as defined in the Internal Revenue Code (IRC) Section 125, are not included in wages if listed as excluded in ORS 657.115, even if paid through a payroll deduction.

Statutory/Other Authority

ORS 657.610

Statutes/Other Implemented

ORS 657.610

History

ED 19-2008, f. 11-24-08, cert. ef. 12-1-08