Known as the Employment Department Law
The act spans §§ 657–657 (301 sections).
Applied in 1 court decision — leading case Callahan v. Employment Division (1986)
Most recently applied in Callahan v. Employment Division (July 1986)
Amended by 1981 c.77 §9; 1983 c.508 §4; 1985 c.507 §2; 2007 c.614 §18
“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.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.