Or. Admin. R. 471-031-0205

Current through Register Vol. 63, No. 6, June 1, 2024

Section 471-031-0205 - Cafeteria Plans

Employee benefits paid through a cafeteria plan, as defined in the Internal Revenue Code (IRC) Section 125, are not included in wages if listed as excluded in ORS 657.115, even if paid through a payroll deduction.

Or. Admin. R. 471-031-0205

ED 19-2008, f. 11-24-08, cert. ef. 12-1-08

Stat. Auth. ORS 657.610

Stas. Implemented: ORS 657.610