Or. Admin. Code § 471-070-0455 - Wages: Cafeteria Plans
Employee benefits paid through a cafeteria plan, as defined in the Internal Revenue Code Section 125, are not wages if listed as excluded in ORS 657.115, even if paid through a payroll deduction.
Notes
Statutory/Other Authority: ORS 657B.340
Statutes/Other Implemented: ORS 657B.010
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