OAR 471-070-0430: Wages: Bonuses, Fees, and Prizes

Bonuses, fees and prizes are wages if paid or given by the employer to an employee as compensation, reward, or added remuneration for services. Bonuses, fees, and prizes shall be included in the payroll of the employer at the time they are paid. A bonus, fee, or prize paid or received during a calendar year shall be wages paid during the calendar year, and the Paid Leave Oregon contribution rate for such year shall be applicable to any bonus, fee, or prize constituting wages.