Or. Admin. Code § 471-031-0205 - Cafeteria Plans
Employee benefits paid through a cafeteria plan, as defined in the Internal Revenue Code (IRC) Section 125, are not included in wages if listed as excluded in ORS 657.115, even if paid through a payroll deduction.
Notes
Stat. Auth. ORS 657.610
Stas. Implemented: ORS 657.610
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