Oregon Revised Statutes

Or. Rev. Stat. § 238A.335 (2026)

Employer payment of employee contribution

✓ current as of May 2026
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      238A.335 Employer payment of employee contribution. (1) A participating public employer may agree, by a written employment policy or by a collective bargaining agreement, to pay the employee contribution required under ORS 238A.330 (1). The policy or agreement need not include all members of the individual account program employed by the employer.

      (2) An agreement under this section may provide that:

      (a) Amounts be deducted from employee compensation to generate the funds needed to make employee contributions; or

      (b) Additional amounts be paid by the employer for the purpose of making employee contributions.

      (3) A participating public employer must give written notice to the Public Employees Retirement Board at the time that an agreement under subsection (1) of this section is adopted or changed. The notice must specifically indicate whether the agreement is as described in subsection (2)(a) or (b) of this section. An agreement under this section, and any change to an agreement under this section, applies only to employee contributions for pay periods beginning on or after the date that the notice is received by the board.

      (4) The board may charge a participating public employer accrued earnings for late payment of employee contributions made under this section. [2003 c.733 §34; 2019 c.355 §7; 2021 c.137 §2]

 

(Employer Contributions)

Notes of Decisions
Cited in 4 cases, 2005–2020 · leading case: Strunk v. Pub. Employees Ret. Bd., 108 P.3d 1058 (Or. 2005).
Strunk v. Pub. Employees Ret. Bd., 108 P.3d 1058 (Or. 2005). · cites it 4× “330; ORS 238A.335. As before, employers still may agree to pick up the six percent contributions.”
Moro v. State of Oregon, 351 P.3d 1 (Or. 2015). · cites it 2× “205(1) (authorizing employers to pick up the employee contribution); ORS 238A.335(1) (same). 5 When the board determines that it previously overestimated the normal cost, then the employer receives a financial credit reducing its current normal cost.”
James v. State of Oregon, 471 P.3d 93 (Or. 2020). “ORS 238A.335. At retirement, members can choose to receive the account balance as a lump-sum payment or in installments paid over time.”
Moro v. State of Oregon (Or. 2015). “205(1) (authorizing employers to pick up the employee contribution); ORS 238A.335(1) (same). 5 When the board determines that it previously overestimated the normal cost, then the employer receives a financial credit reducing its current normal cost.”
— Or. Rev. Stat. § 238A.335(1) — 2 cases
Moro v. State of Oregon, 351 P.3d 1 (Or. 2015). “205(1) (authorizing employers to pick up the employee contribution); ORS 238A.335(1) (same). 5 When the board determines that it previously overestimated the normal cost, then the employer receives a financial credit reducing its current normal cost.”
Moro v. State of Oregon (Or. 2015). “205(1) (authorizing employers to pick up the employee contribution); ORS 238A.335(1) (same). 5 When the board determines that it previously overestimated the normal cost, then the employer receives a financial credit reducing its current normal cost.”
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