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

Statutory/Other Authority

ORS 657B.340

Statutes/Other Implemented

ORS 657B.010

History

ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022