(1) As used in this chapter, unless the context requires otherwise, and subject to ORS § 657.115 to 657.140, ‘wages’ means all remuneration for employment, including the cash value, as determined by the Director of the Employment Department under the regulations of the director, of all remuneration paid in any medium other than cash.

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Terms Used In Oregon Statutes 657.105

  • employment: includes service that is:

    (a) Subject to the tax imposed by the Federal Unemployment Tax Act; or

    (b) Required to be covered under this chapter as a condition for employers to receive a full tax credit against the tax imposed by the Federal Unemployment Tax Act. See Oregon Statutes 657.030

  • wages: means all remuneration for employment, including the cash value, as determined by the Director of the Employment Department under the regulations of the director, of all remuneration paid in any medium other than cash. See Oregon Statutes 657.105

(2) Notwithstanding the provisions of subsection (1) of this section, noncash remuneration paid for services performed in agricultural labor or domestic service shall not be considered remuneration or wages for any purpose under this chapter. [Amended by 1975 c.257 § 4; 1977 c.446 § 6]

 

[Repealed by 1973 c.300 § 15]