Oregon Administrative Rules
Chapter 471 - EMPLOYMENT DEPARTMENT
Division 31 - UNEMPLOYMENT INSURANCE TAXES
Section 471-031-0035 - Bonuses, Fees, and Prizes
Universal Citation: OR Admin Rules 471-031-0035
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth.: ORS 657
Stats. Implemented: ORS 657.095 & ORS 657.105 - ORS 657.140
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