There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 14, Chapters 645 - 669
ORS Chapter 657
657.117 Wages; inclusion of federal taxes and tips.
OR Rev Stat § 657.117 (through Leg Sess 2011) What's This?
Wages as used in ORS 657.105 includes:
(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]
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