Current through Register Vol. 61, No. 4, April 1, 2022
(1) "Income" means
the actual or potential gross income of a parent as determined in this rule.
Actual and potential income may be combined when a parent has actual income and
is unemployed or employed at less than the parent's potential.
(2) "Actual income" means a parent's gross
earnings and income from any source, including those sources listed in section
(4), except as provided in section (5).
(3) "Potential income" means the parent's
ability to earn based on relevant work history, including hours typically
worked by or available to the parent, occupational qualifications, education,
physical and mental health, employment potential in light of prevailing job
opportunities and earnings levels in the community, and any other relevant
factors. A determination of potential income includes potential income from any
source described in section 4 of this rule. If a parent residing in Oregon is
determined to be able to earn at the minimum wage, the hourly earning amount to
be imputed as potential income will be based on the lowest minimum wage
provided for in any area of Oregon.
Actual income includes but is not limited
(a) Employment-related income including
salaries, wages, commissions, advances, bonuses, dividends, recurring overtime
pay, severance pay, pensions, and honoraria;
(b) Expense reimbursements, allowances, or
in-kind payments to a parent, to the extent they reduce personal living
(c) Annuities, trust
income, including distribution of trust assets, and return on capital, such as
interest and dividends;
replacement benefit payments including Social Security benefits, workers'
compensation benefits, unemployment insurance benefits, disability insurance
benefits, and Department of Veterans Affairs disability benefits;
(e) Inheritances, gifts and prizes, including
lottery winnings; and
from self-employment, rent, royalties, proprietorship of a business, or joint
ownership of a partnership or closely held corporation, minus costs of goods
sold, minus ordinary and necessary expenses required for self-employment or
business operation, including one-half of the parent's self-employment tax, if
applicable. Specifically excluded from ordinary and necessary expenses are
amounts allowable by the Internal Revenue Service for the accelerated component
of depreciation expenses, investment tax credits, or any other business
expenses determined by the fact finder to be inappropriate or excessive for
determining gross income.
(5) Child support, food stamps, Social
Security or Veterans benefits received on behalf of a child in the household,
adoption assistance, guardianship assistance, and foster care subsidies are not
considered income for purposes of this calculation.
(6) If a parent's actual income is less than
the parent's potential income, the court, administrator, or administrative law
judge may impute potential income to the parent.
(7) If insufficient information about the
parent's income history is available to make a determination of actual or
potential income, the parent's income is the amount the parent could earn
working full-time at the lowest minimum wage in the state in which the parent
Potential income may
not be imputed to:
(a) A parent unable to work
full-time due to a verified disability;
(b) A parent receiving workers' compensation
obligor as defined in OAR 137-055-3300
(d) A parent whose order is being temporarily
modified under ORS 25.527(12).
To determine monthly income when the
employee is paid:
(a) Weekly, multiply the
weekly earnings by 52 and divide by 12.
(b) Every two weeks, multiply the bi-weekly
earnings by 26 and divide by 12.
(c) Semimonthly (twice per month), multiply
the semimonthly earnings by 2.
(10) Notwithstanding any other provision of
this rule, if the parent receives Temporary Assistance for Needy Families, the
parent's income is presumed to be the amount which could be earned by full-time
work at the lowest minimum wage in the state in which the parent resides. This
income presumption is solely for the purposes of the support calculation and
not to overcome the rebuttable presumption of inability to pay in ORS
(11) As used in this rule, "full-time" means
40 hours of work in a week except in those industries, trades or professions in
which most employers, due to custom, practice or agreement, utilize a normal
work week of more or less than 40 hours in a week.