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Oregon Revised Statutes

Or. Rev. Stat. § 657.105 (2026)

Wages; generally

✓ current as of May 2026
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      657.105 Wages; generally. (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.

      (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]

 

      657.110 [Repealed by 1973 c.300 §15]

Notes of Decisions
Cited in 21 cases, 1985–2016 · leading case: Broadway Cab LLC v. Emp. Dep't, 364 P.3d 338 (Or. 2015).
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Broadway Cab LLC v. Emp. Dep't, 364 P.3d 338 (Or. 2015). · cites it 3× “” ORS 657.105(1). 3 And “employment” is “service for an employer” that is “performed for remuneration.”
Delta Logistics, Inc. v. Emp. Dep't Tax Section, 379 P.3d 783 (Or. Ct. App. 2016). · cites it 2× “040(1), 9 that Delta’s payments for those services *503 constituted wages within the meaning of ORS 657.105(1), 10 and that Delta was an employer during the audit period within the meaning of ORS 657.”
Necanicum Inv. Co. v. Emp. Dep't, 164 P.3d 1197 (Or. Ct. App. 2007). · cites it 3× “) ‘Wages,” in turn, is defined in ORS 657.105 as meaning “all remuneration for employment” 3 (emphasis added), and “employment” is defined in ORS 657.”
Wyatt v. Body Imaging, P.C., 989 P.2d 36 (Or. Ct. App. 1999). · cites it 2× “010(11) ("`[w]ages' means compensation due to an employee by reason of employment"); ORS 656.”
Necanicum Inv. Co. v. Emp. Dep't, 190 P.3d 368 (Or. 2008). · cites it 2× “505, 2 because “wages,” as defined by ORS 657.105, 3 are remuneration for “employment,” and directors are not employees of the corporation.”
Lee v. Emp. Dep't, 190 P.3d 453 (Or. Ct. App. 2008). · cites it 5× “In calculating claimant’s wages under ORS 657.105 for the purpose of determining his weekly benefit, the Employment Department (department) excluded the $9,285 paid by employer into the cafeteria plan, for a net base-year wage of $21,915.”
Lane v. Emp. Dep't, 213 P.3d 9 (Or. Ct. App. 2009). “ORS 657.105(1). ‘Employment’ means being in an employer-employee relationship during a period of time for which remuneration was paid or payable.”
Emp. Departmet v. Nat'l Maint. Contractors of Oregon, Inc., 204 P.3d 151 (Or. Ct. App. 2009). “The term “wages” is defined in ORS 657.105(1) as “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.”
Emp. Div. v. Ring, 803 P.2d 766 (Or. Ct. App. 1990). · cites it 2× “094 (“employment”); ORS 657.105 to ORS 657.140 (“wages”). In so doing, the legislature established the parameters of each term.”
Whitsett v. Emp. Dep't, 284 P.3d 594 (Or. Ct. App. 2012). “094, and (3) the payments made were wages subject to employment taxation under ORS 657.105 through 657.140. On judicial review, petitioner contends, as she did at the hearing, that Ducharme was an independent contractor, not an employee.”
North Pac. Supply Co. v. Emp. Div., 787 P.2d 495 (Or. Ct. App. 1990). “” Only “services” performed for an “employer” for “remuneration” constitute “employment,” and only “remuneration for employment” constitutes wages subject to the unemployment insurance law.”
Teledyne Wah Chang Albany v. Emp. Div., 712 P.2d 154 (Or. Ct. App. 1985). “ORS 657.105(1); 657.115(1). Employer does not argue that claimants received remuneration in the form of vacation pay accrued during the benefit week.”
Show all 21 citing cases →
— Or. Rev. Stat. § 657.105(1) — 17 cases
Broadway Cab LLC v. Emp. Dep't, 364 P.3d 338 (Or. 2015). “” ORS 657.105(1). 3 And “employment” is “service for an employer” that is “performed for remuneration.”
Delta Logistics, Inc. v. Emp. Dep't Tax Section, 379 P.3d 783 (Or. Ct. App. 2016). “040(1), 9 that Delta’s payments for those services *503 constituted wages within the meaning of ORS 657.105(1), 10 and that Delta was an employer during the audit period within the meaning of ORS 657.”
Wyatt v. Body Imaging, P.C., 989 P.2d 36 (Or. Ct. App. 1999). “010(11) ("`[w]ages' means compensation due to an employee by reason of employment"); ORS 656.”
Necanicum Inv. Co. v. Emp. Dep't, 190 P.3d 368 (Or. 2008). “505, 2 because “wages,” as defined by ORS 657.105, 3 are remuneration for “employment,” and directors are not employees of the corporation.”
Lane v. Emp. Dep't, 213 P.3d 9 (Or. Ct. App. 2009). “ORS 657.105(1). ‘Employment’ means being in an employer-employee relationship during a period of time for which remuneration was paid or payable.”
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