Or. Admin. Code § 150-316-0265

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-316-0265 - Withholding Payments: Cash Basis

All withholding is on a cash basis and must be reported on a cash basis.

Example: If services are performed in January but not compensated until April, withholding on the wages for those services is reported on the report for the quarter ending June 30.

RD 4-1991, f. 12-30-91, cert. ef. 12-31-91; Renumbered from 150-316.168(1)-(A), REV 61-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 316.168