{"data":{"id":"us-or/ors-657.117","jurisdiction":"us-or","citation":"ORS 657.117","heading":"Wages; inclusion of federal taxes and tips.","body":"“Wages” as used in ORS 657.105 includes:\n      (1) The amount of any tax imposed upon an employee and paid by an employer pursuant to sections 3121(a)(6) and 3306(b)(6) of the Internal Revenue Code.\n      (2) Tips reported by the employer pursuant to section 3306 of the Internal Revenue Code.","path":["16 - Trade Practices, Labor and Employment","51. Labor and Employment; Unlawful Discrimination","Chapter 657 — Unemployment Insurance"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors657.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:16Z","sha256":"16f0d0adf745bfa17db319380698af218ddae270873ce60b5f706bb907c67616","source_id":"us-or","stale":false,"prev":"us-or/ors-657.115","next":"us-or/ors-657.120"},"notice":"GroundRules: Original legal text. Not legal advice."}