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Oregon Revised Statutes

Or. Rev. Stat. § 657.117 (2026)

Wages; inclusion of federal taxes and tips

✓ current as of May 2026
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      657.117 Wages; inclusion of federal taxes and tips. “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]

Notes of Decisions
Cited in 1 case, 1986–1986 · leading case: Callahan v. Emp. Div., 722 P.2d 1275 (Or. Ct. App. 1986).
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Callahan v. Emp. Div., 722 P.2d 1275 (Or. Ct. App. 1986). “) Apparently, the amended rule is in response to the amendement of ORS 657.117 by Or Laws 1985, ch 507, sec 2, which provides in part: “ ‘Wages’ as used in ORS 657.”
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