ORS 657.120: Wages; exclusion of retirement benefits.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
“Wages” does not include the amount of any payment made by an employing unit on behalf of an individual performing service for it for insurance or annuities, or into a fund, to provide for any such payment, on account of retirement. [Amended by 1981 c.77 §5]
Administrative rules citing this section
- OAR 603-082-0010: Purpose — implements
- OAR 603-082-0020: Definitions — implements
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors657.html