OAR 150-316-0239: Withholding on Fringe Benefits

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

(1) A fringe benefit is not subject to withholding for Oregon purposes if it is not subject to Oregon income tax. (2) When a fringe benefit is subject to withholding, the rate of withholding is determined by Oregon withholding tax tables considering total income for the payroll period.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 316.162

History: Renumbered from 150-316.162(2)-(C), REV 61-2016, f. 8-15-16, cert. ef. 9-1-16 RD 7-1988, f. 12-19-88, cert. ef. 12-31-88

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Official source: https://secure.sos.state.or.us/oard/