Oregon Statutes
§ 657.117 — Wages; inclusion of federal taxes and tips
Oregon § 657.117
JurisdictionOregon
Vol.16
Title 51Labor and Employment; Unlawful Discrimination
Ch. 657Unemployment Insurance
This text of Oregon § 657.117 (Wages; inclusion of federal taxes and tips) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 657.117 (2026).
Text
“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.
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Related
Callahan v. Employment Division
722 P.2d 1275 (Court of Appeals of Oregon, 1986)
Legislative History
Amended by 1981 c.77 §9; 1983 c.508 §4; 1985 c.507 §2; 2007 c.614 §18
Nearby Sections
15
§ 657.005
Short title§ 657.007
Conflict with state law§ 657.010
General definitions§ 657.015
Employee§ 657.020
Employing unit§ 657.025
Employer§ 657.042
§ 657.042Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 657.117, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/657.117.