Oregon Statutes 657.117 – Wages; inclusion of federal taxes and tips
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‘Wages’ as used in ORS § 657.105 includes:
Terms Used In Oregon Statutes 657.117
- employee: means any person, including aliens and minors, employed for remuneration or under any contract of hire, written or oral, express or implied, by an employer subject to this chapter in an employment subject to this chapter. See Oregon Statutes 657.015
- employer: means any employing unit which employs one or more individuals in an employment subject to this chapter in each of 18 separate weeks during any calendar year, or in which the employing unit's total payroll during any calendar quarter amounts to $1,000 or more. See Oregon Statutes 657.025
- Internal Revenue Code: means the federal Internal Revenue Code, as amended and in effect on December 31, 2022. See Oregon Statutes 657.010
(1) The amount of any tax imposed upon an employee and paid by an employer pursuant to sections 3121(a)(6) and 3306(b)(6) of the Internal Revenue Code.
(2) Tips reported by the employer pursuant to section 3306 of the Internal Revenue Code. [Amended by 1981 c.77 § 9; 1983 c.508 § 4; 1985 c.507 § 2; 2007 c.614 § 18]