OAR 461-145-0120: Earned Income; Defined
Edition: Current OARD snapshotEffective: 2026-07-06Last verified: 2026-09-07
Earned income is income received in exchange for an individual's physical or mental labor. Earned income includes all of the following: (1) Compensation for services performed, including wages, salaries, commissions, tips, sick leave, vacation pay, draws, or the sale of blood or plasma. (2) Income from on-the-job-training, paid job experience, JOBS Plus work experience, or Welfare-to-Work work experience. (3) In-kind income, when an individual is an employee of the person providing the in-kind income and the income is in exchange for work performed by the individual, or when received as compensation from self-employment. (4) For self-employment, gross receipts and sales, including mileage reimbursements, before costs. (5) In: (a) The Supplemental Nutrition Assistance Program (SNAP), cafeteria plan (see OAR 461-001-0000) benefits, and funds placed in a flexible spending account. (b) All programs except the SNAP program, cafeteria plan benefits that an employee takes as cash, and funds placed in a flexible spending account. (6) Income from work-study. (7) Income from profit sharing that the individual receives monthly or periodically , except as provided in OAR 461-145-0089 for Medicare Savings Programs (see OAR 461-001-0000) and Oregon Supplemental Income Program Medical (OSIPM) . (8) The fee for acting as an individual's representative payee, when that individual is not included in the filing group (see OAR 461-110-0310). (9) In the SNAP program, expenditure by a business entity that substantially benefits a principal (see OAR 461-145-0088). (10) The income a principal (see OAR 461-145-0089 ) earns working for a corporation, unless the individual can be considered self-employed under OAR 461-145-0910 or OAR 461-145-0915. (11) For Medicare Savings Programs and OSIPM, a non-business expenditure — including, but not limited to, a personal car or housing payment — paid by an individual's corporation or business entity (see OAR 461-145-0089) that benefits the individual.
Official history and status
Statutory/Other Authority: ORS 329A.500, 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085 & 414.685
Statutes/Other Implemented: ORS 329A.500, ORS 409.010, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685 & 414.839
History: SSP 31-2026, amend filed 07/06/2026, effective 07/06/2026 SSP 21-2020, amend filed 07/08/2020, effective 07/08/2020 SSP 22-2018, amend filed 06/05/2018, effective 07/01/2018 SSP 11-2018, amend filed 03/09/2018, effective 04/01/2018 SSP 25-2015, f. 9-29-15, cert. ef. 10-1-15 SSP 12-2015, f. 3-16-15, cert. ef. 4-1-15 SSP 38-2013, f. 12-31-13, cert. ef. 1-1-14 SSP 30-2013(Temp), f. & cert. ef. 10-1-13 thru 3-30-14 SSP 8-2008, f. & cert. ef. 4-1-08 SSP 10-2007, f. & cert. ef. 10-1-07 SSP 4-2007, f. 3-30-07, cert. ef. 4-1-07 SSP 14-2006, f. 9-29-06, cert. ef. 10-1-06 SSP 17-2004, f. & cert. ef. 7-1-04 SSP 23-2003, f. & cert. ef. 10-1-03 AFS 13-2002, f. & cert. ef. 10-1-02 AFS 10-2002, f. & cert. ef. 7-1-02 AFS 11-1999, f. & cert. ef. 10-1-99 AFS 10-1995, f. 3-30-95, cert. ef. 4-1-95 AFS 23-1994, f. 9-29-94, cert. ef. 10-1-94 AFS 28-1992, f. & cert. ef. 10-1-92 AFS 20-1990, f. 8-17-90, cert. ef. 9-1-90 AFS 80-1989, f. 12-21-89, cert. ef. 2-1-90
This rule cites
- OAR 461-001-0000 — resolved
- OAR 461-145-0089 — resolved
- OAR 461-110-0310 — resolved
- OAR 461-145-0088 — resolved
- OAR 461-145-0910 — resolved
- OAR 461-145-0915 — resolved
Cited by
Official source: https://secure.sos.state.or.us/oard/