OAR 471-070-1020: Benefits: Assignment of Wages and Income

(1) For purposes of Paid Leave Oregon benefits, subject wages shall be assigned to the calendar quarter in which they are paid, in the same manner that Paid Leave Oregon contributions are payable pursuant to ORS 657B.150. (2) For purposes of Paid Leave Oregon benefits, taxable income from self-employment shall be assigned to the quarters in which the contributions are paid in accordance with OAR 471-070-2030. (3) Subject wages and taxable income from self-employment in a calendar quarter that are included in the base year or alternate base year of a claim for benefits may not be included in a different base year or alternate base year of any subsequent claim.