Oregon Administrative Rules
Chapter 471 - EMPLOYMENT DEPARTMENT
Division 70 - Paid Family Medical Leave Insurance
Section 471-070-0455 - Wages: Cafeteria Plans
Universal Citation: OR Admin Rules 471-070-0455
Current through Register Vol. 63, No. 9, September 1, 2024
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
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