Or. Admin. Code § 150-316-0239
Current through Register Vol. 63, No. 10, October 1, 2024
Section 150-316-0239 - Withholding on Fringe Benefits(1) A fringe benefit is not subject to withholding for Oregon purposes if it is not subject to Oregon income tax.(2) When a fringe benefit is subject to withholding, the rate of withholding is determined by Oregon withholding tax tables considering total income for the payroll period.Or. Admin. Code § 150-316-0239
RD 7-1988, f. 12-19-88, cert. ef. 12-31-88; Renumbered from 150-316.162(2)-(C), REV 61-2016, f. 8-15-16, cert. ef. 9/1/2016Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 316.162