Or. Admin. Code § 471-070-0415 - Wages: Incidental Expenses

(1) Wages do not include:

(a) Moneys paid to employees to reimburse them for meal expenses in the event employees are required to perform work after their regular office hours; and

(b) Amounts paid to employees to reimburse them for traveling or other expenses actually incurred by them while performing service for the employer.

(2) No deduction may be made under this section unless an accurate and detailed expense account is prepared by or with the knowledge of the employee and submitted to the employer in such form as will meet the requirements of the Internal Revenue Service and unless such account is preserved by the employer for a period of three calendar years.

Notes

Or. Admin. Code § 471-070-0415

ED 4-2022, adopt filed 01/31/2022, effective 1/31/2022

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.010