Or. Admin. Code § 471-070-0455

Current through Register Vol. 64, No. 1, January 1, 2025

Section 471-070-0455 - Wages: Cafeteria Plans

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

Or. Admin. Code § 471-070-0455

ED 4-2022, adopt filed 01/31/2022, effective 1/31/2022

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.010