OAR 471-031-0205: Cafeteria Plans
Edition: Current OARD snapshotEffective: 2008-12-01Last verified: 2026-09-07
Employee benefits paid through a cafeteria plan, as defined in the Internal Revenue Code (IRC) Section 125, are not included in wages if listed as excluded in ORS 657.115, even if paid through a payroll deduction.
Official history and status
Statutory/Other Authority: ORS 657.610
Statutes/Other Implemented: ORS 657.610
History: ED 19-2008, f. 11-24-08, cert. ef. 12-1-08
This rule cites
- ORS 657.115 — resolved
Cited by
No inbound citations found.
Official source: https://secure.sos.state.or.us/oard/