The definitions for wages for Paid Leave Oregon are very similar to the definitions used for Unemployment Insurance, with some differences. For Paid Leave Oregon, “wages” includes commission or a guaranteed wage, compensatory pay, dismissal or separation allowances, holiday pay, paid time off, sick pay, stand-by pay, tips, and vacation pay.
“Wages” does not include money paid to employees to reimburse them for meal expenses for work performed after regular work hours; money paid to employees to reimburse for travel expenses, pensions, jury pay, or lump sums; special payments to compensate an employee for a work-related incident; gifts (other than tips or gratuities); and benefits paid through a cafeteria plan.
There are some complexities and nuances when diving into what is included as wages, and we are working with UI to provide guidance to support employers in this area.