Oregon Administrative Rules
Chapter 839 - BUREAU OF LABOR AND INDUSTRIES
Division 25 - PREVAILING WAGE RATES ON PUBLIC WORKS
Section 839-025-0043 - Frequency of Payment of Fringe Benefits
Universal Citation: OR Admin Rules 839-025-0043
Current through Register Vol. 63, No. 12, December 1, 2024
(1) Contributions made by a contractor or subcontractor to a bona fide fringe benefit plan, fund, or program must be made on a regular basis and not less often than quarterly.
(a) "Regular basis" means either the schedule
of contribution as provided in writing in the plan, fund or program, or if
none, the regular contribution schedule established by the contractor or
subcontractor pursuant to subsection (b) of this section. For example, if the
plan specifies that contributions to a bona fide fringe benefit fund be made by
the fifteenth calendar day of each month following the month the wages were
earned, then contributions to the fund must be made by that date.
(b) If the plan, fund or program does not
specify a contribution date, or if the specified contribution date as written
in the plan, fund or program does not meet the meaning of "not less often than
quarterly," as defined below, the contractor or subcontractor must establish
and maintain a contribution date by which payment to the plan, fund or program
will be made on a regular basis and not less often than quarterly.
(c) "Not less often than quarterly" means
that the fringe benefit portion of wages must be contributed to a bona fide
fund, plan or program at least once every three months within an established
consecutive twelve month period. The contribution must represent payment to the
fund, plan or program for amounts earned in the three month period immediately
prior to the contribution date.
(A) An
established twelve month period may be a calendar year, fiscal year, plan year,
or other consecutive twelve month period as determined by the employer. The
beginning of the twelve month period may be changed only if the change is
intended to be permanent, and is not designed to evade the timely payment of
contributions into a bona fide fund, plan or program. If an employer does not
determine a consecutive twelve month period, the default period shall be a
calendar year; that is, from 12:00 midnight on January 1 to 11:59 p.m. December
31, each year.
(B) As an example,
using the calendar year as the established consecutive twelve month period, a
contractor or subcontractor establishes a contribution date of April 15 for the
payment of fringe benefits earned between January 1 and March 31 into the plan,
fund or program; consequently, amounts earned between April 1 and June 30 must
be contributed into the plan, fund or program on or before July 15; amounts
earned between July 1 and September 30 must be contributed into the plan, fund
or program on or before October 15; and amounts earned between October 1 and
December 31 must be contributed into the plan, fund or program on or before
January 15.
(2) Payments of fringe benefits made directly to the worker in lieu of payment of fringe benefits to a plan, fund, or program must be paid to the worker as wages on the regularly scheduled pay date.
Stat. Auth.: Stat. Auth.: ORS 651.060(4), 279C.808
Stats. Implemented: ORS 279C
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