ORS 657.115: Wages; exclusion of fringe benefits.

(1) “Wages” does not include the amount of any payment made to, or on behalf of, an individual or any of the individual’s dependents on account of:

      (a) Retirement.

      (b) Sickness or accident disability under a workers’ compensation law.

      (c) Medical or hospitalization expenses in connection with sickness or accident disability.

      (d) Death.

      (e) Dependent care assistance furnished pursuant to a program that meets the requirements of section 129(d) of the Internal Revenue Code, to the extent the assistance does not exceed the earned income limitation in section 129(b) of the Internal Revenue Code.

      (2) For purposes of this section, “payment made” includes amounts paid by an employing unit for insurance or annuities or into a fund.

      (3) This section does not apply unless the payment is made under a plan or system established by an employing unit which makes provision generally:

      (a) For individuals performing service for it or for such individuals generally and their dependents; or

      (b) For a class or classes of such individuals or for a class or classes of such individuals and their dependents.