Or. Admin. Code § 471-031-0050 - Gifts
Gifts, other than tips or gratuities, received by an employee during the course of employment from persons other than the employer are not wages. The Director, however, reserves the right, based on the facts in each particular case, to determine whether or not the gift is in fact a bonus, fee, or prize given as a reward or added remuneration for services rendered.
Notes
Stat. Auth.: ORS 657
Stats. Implemented: ORS 657.095 & ORS 657.105 - ORS 657.140
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