Oregon Administrative Rules
Chapter 471 - EMPLOYMENT DEPARTMENT
Division 31 - UNEMPLOYMENT INSURANCE TAXES
Section 471-031-0060 - Payments by an Employer to Persons in the Military Service
Universal Citation: OR Admin Rules 471-031-0060
Current through Register Vol. 63, No. 9, September 1, 2024
Payments made by an employer voluntarily and without contractual obligation, to or in behalf of a person for periods during which such person performs military services in the Army, Navy, Air Forces, National Guard, or similar units of the United States or any state, do not constitute wages in determining benefit rights or for tax purposes.
Stat. Auth.: ORS 657
Stats. Implemented: ORS 657.065
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