Oregon Administrative Rules
Chapter 471 - EMPLOYMENT DEPARTMENT
Division 70 - Paid Family Medical Leave Insurance
Section 471-070-0465 - Wages: Corporate Officer and Shareholder Dividends

Universal Citation: OR Admin Rules 471-070-0465
Current through Register Vol. 63, No. 9, September 1, 2024

Remuneration means and includes any payments, which includes dividends paid to a corporate officer or shareholder, are wages to the extent that those payments are reasonable compensation for services performed for the corporation.

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.010

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