Oregon Administrative Rules
Chapter 839 - BUREAU OF LABOR AND INDUSTRIES
Division 20 - RULES REGULATING MINIMUM WAGE, OVERTIME AND WORKING CONDITIONS
Section 839-020-0087 - Earned Income Tax Credit Notice to Employees

Universal Citation: OR Admin Rules 839-020-0087

Current through Register Vol. 63, No. 3, March 1, 2024

(1) As required by ORS 652.755, every employer must provide notice to each employee about the availability of the state and federal earned income tax credits.

(2) The notice must:

(a) Be in English and in the language the employer typically uses to communicate with the employee;

(b) Be provided contemporaneously with the employee's federal form W-2 by regular or electronic mail, by hand-delivery, or in the same electronic manner that the employer provides the employee's federal form W-2; and

(c) Provide website addresses for the Internal Revenue Service and the Department of Revenue where the employee can find information about the state and federal earned income tax credits.

(3) The bureau shall include notice to employees about the state and federal earned income tax credits on the minimum wage poster.

Statutory/Other Authority: OL Ch. 333 (2017) & ORS 651

Statutes/Other Implemented: OL Ch. 333 (2017) & ORS 652.755

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.