OAR 471-070-0455: Wages: Cafeteria Plans

Edition: Current OARD snapshotEffective: 2022-01-31Last verified: 2026-09-07

Employee benefits paid through a cafeteria plan, as defined in the Internal Revenue Code Section 125, are not wages if listed as excluded in ORS 657.115, even if paid through a payroll deduction.

Official history and status

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.010

History: ED 4-2022, adopt filed 01/31/2022, effective 01/31/2022

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