Or. Admin. R. 150-267-0010
Generally, wages include all remuneration for services performed by an employee for the employer, including the cash value of all remuneration paid in any medium other than cash. Thus, salaries, fees, bonuses, commission on sales or insurance premiums are wages within the meaning of the statute if paid as compensation for services performed by the employee for the employer. The basis upon which the remuneration is paid is immaterial in determining whether the remuneration constitutes wages. Thus, it may be paid on the basis of piecework or a percentage of profits; and may be paid hourly, daily, weekly, monthly or annually. Generally, the medium in which the remuneration is paid is also immaterial. It may be paid in cash or in something other than cash. If services are paid for in a medium other than cash, the fair market value of the thing taken in payment is the amount to be included as wages. Taxable emoluments - see OAR 150-316.162(2)(A)
Or. Admin. R. 150-267-0010
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 280.060