Or. Admin. R. 839-020-0087

Current through Register Vol. 63, No. 5, May 1, 2024

Section 839-020-0087 - Earned Income Tax Credit Notice to Employees

(1) As required by ORS 652.755, every employer must provide notice to each employee about the availability of the state and federal earned income tax credits.

(2) The notice must:

(a) Be in English and in the language the employer typically uses to communicate with the employee;

(b) Be provided contemporaneously with the employee's federal form W-2 by regular or electronic mail, by hand-delivery, or in the same electronic manner that the employer provides the employee's federal form W-2; and

(c) Provide website addresses for the Internal Revenue Service and the Department of Revenue where the employee can find information about the state and federal earned income tax credits.

(3) The bureau shall include notice to employees about the state and federal earned income tax credits on the minimum wage poster.

Or. Admin. R. 839-020-0087

BLI 2-2018, adopt filed 02/13/2018, effective 2/13/2018

Statutory/Other Authority: OL Ch. 333 (2017) & ORS 651

Statutes/Other Implemented: OL Ch. 333 (2017) & ORS 652.755