Oregon Administrative Rules
Chapter 471 - EMPLOYMENT DEPARTMENT
Division 70 - Paid Family Medical Leave Insurance
Section 471-070-0415 - Wages: Incidental Expenses

Universal Citation: OR Admin Rules 471-070-0415

Current through Register Vol. 63, No. 9, September 1, 2024

(1) Wages do not include:

(a) Moneys paid to employees to reimburse them for meal expenses in the event employees are required to perform work after their regular office hours; and

(b) Amounts paid to employees to reimburse them for traveling or other expenses actually incurred by them while performing service for the employer.

(2) No deduction may be made under this section unless an accurate and detailed expense account is prepared by or with the knowledge of the employee and submitted to the employer in such form as will meet the requirements of the Internal Revenue Service and unless such account is preserved by the employer for a period of three calendar years.

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.010

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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