Or. Admin. R. 150-316-0239 - Withholding on Fringe Benefits

150-316-0239 - Withholding on Fringe Benefits
150-316-0237 - Employees Exempt From Withholding150-316-0241 - Independent Contractor Definition

150-316-0239
Withholding on Fringe Benefits

(1) A fringe benefit is not subject to withholding for Oregon purposes if it is not subject to Oregon income tax.

(2) When a fringe benefit is subject to withholding, the rate of withholding is determined by Oregon withholding tax tables considering total income for the payroll period.

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