657.115 Wages;
exclusion of fringe benefits.
(1) “Wages” does not include the amount of any payment made to, or on behalf
of, an individual or any of the individual’s dependents on account of:
(a) Retirement.
(b) Sickness or
accident disability under a workers’ compensation law.
(c) Medical or
hospitalization expenses in connection with sickness or accident disability.
(d) Death.
(e) Dependent
care assistance furnished pursuant to a program that meets the requirements of
section 129(d) of the Internal Revenue Code, to the extent the assistance does
not exceed the earned income limitation in section 129(b) of the Internal
Revenue Code.
(2) For purposes
of this section, “payment made” includes amounts paid by an employing unit for
insurance or annuities or into a fund.
(3) This section
does not apply unless the payment is made under a plan or system established by
an employing unit which makes provision generally:
(a) For
individuals performing service for it or for such individuals generally and
their dependents; or
(b) For a class
or classes of such individuals or for a class or classes of such individuals
and their dependents. [Amended by 1981 c.77 §4; 1983 c.508 §3; 1991 c.803 §1;
2005 c.283 §1; 2007 c.614 §17]
Notes of Decisions
Cited in
8
cases, 1992–2015 · leading case:
Lee v. Emp. Dep't, 190 P.3d 453 (Or. Ct. App. 2008).
Lee v. Emp. Dep't, 190 P.3d 453 (Or. Ct. App. 2008).
· cites it 8× “105(1) provides: “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…”
Broadway Cab LLC v. Emp. Dep't, 364 P.3d 338 (Or. 2015).
“105(1) provides: “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…”
Necanicum Inv. Co. v. Emp. Dep't, 190 P.3d 368 (Or. 2008).
“105(1) provides: “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…”
Necanicum Inv. Co. v. Emp. Dep't, 164 P.3d 1197 (Or. Ct. App. 2007).
“105 provides: “(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…”
Broadway Cab LLC v. Emp. Dept. (Or. 2015).
“105(1) provides: “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…”
Barnes v. Emp. Div., 843 P.2d 987 (Or. Ct. App. 1992).
“He showed up for work several times during the weeks at issue. He argues that, because he did not actually perform services on those days, he did not receive wages within the meaning of ORS 657.”
Lechner v. Emp. Dep't, 897 P.2d 1194 (Or. Ct. App. 1995).
“105 makes the definition of wages subject to exclusions described in ORS 657.115 to ORS 657.140, which includes some fringe benefits not relevant to this case.”
— Or. Rev. Stat. § 657.115(1) — 1 case
Lee v. Emp. Dep't, 190 P.3d 453 (Or. Ct. App. 2008).
“105(1) provides: “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…”
— Or. Rev. Stat. § 657.115(2) — 1 case
Lee v. Emp. Dep't, 190 P.3d 453 (Or. Ct. App. 2008).
“105(1) provides: “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…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.