Or. Admin. Code § 471-031-0035 - Bonuses, Fees, and Prizes

Bonuses, fees, and prizes are wages if paid or given by the employer to an employee as compensation, reward, or added remuneration for services covered by the Employment Department Law. Bonuses, fees, and prizes shall be included in the payroll of the employer at the time they are paid. A bonus, fee, or prize paid to or received during a calendar year shall be wages earned during the calendar year paid, and the employer's tax rate for such year shall be applicable to any bonus, fee, or prize.

Notes

Or. Admin. Code § 471-031-0035

1DE 150, f. & ef. 2-9-76; ED 2-2003, f. 2-7-03 cert. ef. 2-9-03

Stat. Auth.: ORS 657

Stats. Implemented: ORS 657.095 & ORS 657.105 - ORS 657.140