Oregon Administrative Rules
Chapter 471 - EMPLOYMENT DEPARTMENT
Division 31 - UNEMPLOYMENT INSURANCE TAXES
Section 471-031-0205 - Cafeteria Plans
Universal Citation: OR Admin Rules 471-031-0205
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth. ORS 657.610
Stas. Implemented: ORS 657.610
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