The way Paid Leave Oregon defines wages is very similar to how Unemployment Insurance defines it.
Wages for Paid Leave Oregon include:
• Salaries and hourly pay
• Piece rate and by the job pay
• Vacation, sick, and holiday pay, and paid time off (PTO)
• Bonuses, fees, and prizes from an employer
• Compensatory time and stand by pay
• Commission or guaranteed wage payments
• Sickness and accident disability payments
• Dividends and distributions for services
• Tips and gratuities
• Dismissal and separation allowance
• Compensation other than cash, such as room and board (except for agricultural and domestic employees)
• Fringe benefits, such as company vehicles, company paid parking, sick pay by third parties (e.g. insurance companies), and dependent care assistance
Wages for Paid Leave Oregon do not include:
• Payments to flexible spending accounts and health saving accounts that meet the requirements of the Internal Revenue Code (IRC) section 125 plan paid by the employer or employee
• Health, dental, and other insurance paid by the employer
• Health, dental, and other insurance paid by the employee under the IRC Section 125 plan
• Meal and travel expenses and per diems paid by the employer under an accountable plan
• Retirement or pension income
• Sickness or accident disability under worker’s compensation
There may be some exceptions to how Paid Leave defines “wages.” We work to make it clear as possible to help support employers.