OAR 105-020-0015: Employee Contributions and Limitations to Retirement

(1) The Department of Administrative Services shall deduct an employee’s PERS contribution directly from the employee's wages, unless in conflict with rule, law or collective bargaining agreement. (2) The contribution shall not be considered salary for tax purposes. (3) The employee's reported salary on the W-2 form shall be reduced by the amount of the employee’s PERS contribution. (4) A PERS participating member’s employee contribution ceases when the participating member’s salary reaches the salary limitation set forth in IRC § 401(a)(17) and ORS 238.005. [Publications: Publications referenced are available from the agency.]