Itemized statement of amounts and purposes of deductions
- • timely payment to recipient of amounts deducted
(1)(a) All persons, firms, partnerships, associations, cooperative associations, corporations, municipal corporations, the state and its political subdivisions, except the federal government and its agencies, employing, in this state, during any calendar month one or more persons, shall provide the employee on regular paydays and at other times payment of wages, salary or commission is made, with an itemized statement as described in paragraph (b) of this subsection.
(b) The statement required under this subsection must be a written statement, sufficiently itemized to show:
(A) The date of the payment;
(B) The dates of work covered by the payment;
(C) The name of the employee;
(D) The name and business registry number or business identification number;
(E) The address and telephone number of the employer;
(F) The rate or rates of pay;
(G) Whether the employee is paid by the hour, shift, day or week or on a salary, piece or commission basis;
(H) Gross wages;
(I) Net wages;
(J) The amount and purpose of each deduction made during the respective period of service that the payment covers;
(K) Allowances, if any, claimed as part of minimum wage;
(L) Unless the employee is paid on a salary basis and is exempt from overtime compensation as established by local, state or federal law, the regular hourly rate or rates of pay, the overtime rate or rates of pay, the number of regular hours worked and pay for those hours, and the number of overtime hours worked and pay for those hours; and
(M) If the employee is paid a piece rate, the applicable piece rate or rates of pay, the number of pieces completed at each piece rate and the total pay for each rate.
(c) Notwithstanding paragraph (b) of this subsection, the employer may provide the statement required under this subsection to the employee in electronic form pursuant to ORS 84.001 (Short title) to 84.061 (Federal electronic signatures law partially superseded) if:
(A) The statement contains the information described in paragraph (b) of this section;
(B) The employee expressly agrees to receive the statement in electronic form; and
(C) The employee has the ability to print or store the statement at the time of receipt.
(2)(a) The statement may be attached to or be a part of the check, draft, voucher or other instrument by which payment is made, or may be delivered separately from the instrument.
(b) The statement shall be provided electronically at the time payment is made to all state officers and employees paid electronically under the state payroll system as provided by ORS 292.026 (Payroll payments).
(c) State agencies shall provide access to electronic statements to employees who do not have regular access to computers in their workplace.
(d) Notwithstanding paragraph (b) of this subsection, if an officer or employee paid under the state payroll system as provided by ORS 292.026 (Payroll payments) wants to receive payment of net salary and wages by check or to receive a paper statement of itemized payroll deductions, the officer or employee shall request paper statements or payment by check in accordance with the procedures adopted by rule by the Oregon Department of Administrative Services.
(3) An employer may not withhold, deduct or divert any portion of an employee’s wages unless:
(a) The employer is required to do so by law;
(b) The deductions are voluntarily authorized in writing by the employee, are for the employee’s benefit and are recorded in the employer’s books;
(c) The employee has voluntarily signed an authorization for a deduction for any other item, provided that the ultimate recipient of the money withheld is not the employer and that the deduction is recorded in the employer’s books;
(d) The deduction is authorized by a collective bargaining agreement to which the employer is a party;
(e) The deduction is authorized under ORS 18.736 (Processing fee); or
(f) The deduction is made from the payment of wages upon termination of employment and is authorized pursuant to a written agreement between the employee and employer for the repayment of a loan made to the employee by the employer, if all of the following conditions are met:
(A) The employee has voluntarily signed the agreement;
(B) The loan was paid to the employee in cash or other medium permitted by ORS 652.110 (Method of paying employees);
(C) The loan was made solely for the employee’s benefit and was not used, either directly or indirectly, for any purpose required by the employer or connected with the employee’s employment with the employer;
(D) The amount of the deduction at termination of employment does not exceed the amount permitted to be garnished under ORS 18.385 (Wage exemption); and
(E) The deduction is recorded in the employer’s books.
(4) When an employer deducts an amount from an employee’s wages as required or authorized by law or agreement, the employer shall pay the amount deducted to the appropriate recipient as required by the law or agreement. The employer shall pay the amount deducted within the time required by the law or the agreement or, if the time for payment is not specified by the law or agreement, within seven days after the date the wages from which the deductions are made are due. Failure to pay the amount as required constitutes an unlawful deduction.
(5) This section does not:
(a) Prohibit the withholding of amounts authorized in writing by the employee to be contributed by the employee to charitable organizations, including contributions made pursuant to ORS 243.666 (Certified or recognized labor organization as exclusive employee group representative) and 663.110 (Employee organization, bargaining rights);
(b) Prohibit deductions by checkoff dues to labor organizations or service fees when the deductions are not otherwise prohibited by law; or
(c) Diminish or enlarge the right of any person to assert and enforce a lawful setoff or counterclaim or to attach, take, reach or apply an employee’s compensation on due legal process. [Amended by 1977 c.618 §1; 1980 s.s. c.1 §2; 1981 c.594 §5; 1995 c.753 §2; 2001 c.249 §78; 2003 c.779 §5; 2007 c.676 §1; 2013 c.369 §5; 2016 c.115 §1]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.