OAR 471-031-0045: Dismissal and Separation Allowances, Vacation Pay, Holiday Pay, and Guaranteed Wage Payments

(1) Remuneration paid as a dismissal or separation allowance, vacation pay, holiday pay, or guaranteed wage is “wages.” (2) For purposes of ORS 657.085 and 657.087, employment does not include service performed by certain individuals to the extent the compensation paid to such individuals consists of commissions, a share of the profit or overrides. The amount of a loan which legally and in fact obligates the borrower to repay the principal amount whether or not commission earnings, a share of the profit or overrides are applied to reduce the payable balance is not wages. However, service performed by an individual who receives a guaranteed payment (whether termed an advance, loan, income leveling, commission guarantee or other similar term) against future commissions, a share of the profit or overrides is employment and the amount of the guaranteed payment is wages.