Oregon — State Statute

Oregon Revised Statutes Chapter 657 § 657.117 — Wages;

Oregon Revised Statutes Chapter 657 ·
Oregon Code § 657.117 · Enacted · Last updated March 01, 2026
Statute Text
Wages; inclusion of federal taxes and tips. “Wages” as used in ORS 657.105 includes: (1) The amount of any tax imposed upon an employee and paid by an employer pursuant to sections 3121(a)(6) and 3306(b)(6) of the Internal Revenue Code. (2) Tips reported by the employer pursuant to section 3306 of the Internal Revenue Code. [Amended by 1981 c.77 §9; 1983 c.508 §4; 1985 c.507 §2; 2007 c.614 §18]
Plain English Explanation
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Key Points
Frequently Asked Questions
This section of Oregon law addresses Wages; . Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 657.117. Use this format in legal documents and court filings.
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